Skip to main content
The Balance Sheet Data Model represents a financial report that shows a business’s assets, liabilities, and equity at a specific point in time. In an accounting platform, a balance sheet is typically generated automatically based on the financial transactions that have been recorded in the system.
  • Unified balance sheet properties: Essential balance sheet details, such as period dates, net assets, and line items, are standardized across different accounting platforms
  • Hierarchical line item structure: The model supports nested line items for assets, liabilities, and equity, enabling detailed breakdowns of financial positions
  • Automatic generation: Balance sheets are typically generated automatically based on recorded financial transactions

​
Attributes

​
Balance Sheet Attributes

PropertyTypeDescription
rootfi_idintegerUnique identifier assigned by Commenda for this balance sheet
rootfi_created_atstringTimestamp when this record was created in Commenda’s system (ISO 8601)
rootfi_updated_atstringTimestamp when this record was last updated in Commenda’s system (ISO 8601)
rootfi_company_idintegerCompany identifier this balance sheet belongs to within Commenda
platform_idstringUnique identifier for this balance sheet in the source accounting platform
platform_unique_idstringAlternative unique identifier from the platform (some platforms provide multiple IDs)
period_startstringThe start date of the balance sheet report period
period_endstringThe end date of the balance sheet report period
net_assetsdoubleThe net assets of the balance sheet report
assetsarrayThe line items for assets of the balance sheet report
liabilitiesarrayThe line items for liabilities of the balance sheet report
equityarrayThe line items for equity of the balance sheet report
updated_atstringThe date and time the balance sheet was last updated

​
Line Item

Each line item is an object with the following attributes:
PropertyTypeDescription
namestringThe name of the line item
valuedoubleThe value of the line item
line_itemsarrayThe line items of the line item, only if further breakdown is available
account_idstringThe Platform’s ID for this item, only if this is the root line item

​
Properties Supported

PropertyTypeDescription
platform_idstringThe Platform’s ID for this balance sheet
period_startstringThe start date of the balance sheet report period
period_endstringThe end date of the balance sheet report period
net_assetsdoubleThe net assets of the balance sheet report
assetsarrayThe line items for assets of the balance sheet report
liabilitiesarrayThe line items for liabilities of the balance sheet report
equityarrayThe line items for equity of the balance sheet report
updated_atstringThe date and time the balance sheet was last updated
{
  "rootfi_id": 123,
  "rootfi_created_at": "2024-01-25T09:00:00Z",
  "rootfi_updated_at": "2024-01-25T09:00:00Z",
  "rootfi_company_id": 456,
  "platform_id": "2023-11-01_2023-11-30",
  "platform_unique_id": "2023-11-01_2023-11-30",
  "assets": [
    {
      "name": "Assets",
      "value": 2079851207.32,
      "line_items": [
        {
          "name": "Current Assets",
          "value": 2079851270.32,
          "line_items": []
        }
      ]
    }
  ],
  "liabilities": [
    {
      "name": "Liabilities",
      "value": 2078823618.82,
      "line_items": [
        {
          "name": "Current Liabilities",
          "value": 2078823450.67,
          "line_items": []
        }
      ]
    }
  ],
  "equity": [
    {
      "name": "Equities",
      "value": 1027588.5,
      "line_items": [
        {
          "name": "13 EquityACC",
          "value": 1,
          "account_id": "3770712000001313061"
        }
      ]
    }
  ],
  "period_start": "2023-11-01T00:00:00.000Z",
  "period_end": "2023-11-30T00:00:00.000Z",
  "net_assets": 1027588.5,
  "updated_at": "2020-11-30T00:00:00.000Z"
}