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The Cash Flow Statements Data Model represents financial statements that show the inflow and outflow of cash and cash equivalents from a company’s operations, investments, and financing activities over a specific period of time.
  • Unified cash flow statement properties: Essential cash flow statement details, such as period dates, cash balances, and activity line items, are standardized across different accounting platforms
  • Hierarchical line item structure: The model supports nested line items for operating, investing, and financing activities, enabling detailed breakdowns of cash flow
  • Automatic generation: Cash flow statements are typically generated automatically based on recorded financial transactions

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Attributes

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Cash Flow Statement Attributes

PropertyTypeDescription
rootfi_idintegerUnique identifier assigned by Commenda for this cash flow statement
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 cash flow statement belongs to within Commenda
platform_idstringUnique identifier for this cash flow statement in the source accounting platform
platform_unique_idstringAlternative unique identifier from the platform (some platforms provide multiple IDs)
period_startstringThe start date of the cash flow statement report period
period_endstringThe end date of the cash flow statement report period
cash_at_beginning_of_perioddoubleThe total amount at the beginning of the period
cash_at_end_of_perioddoubleThe total amount at the end of the period
operating_activitiesarrayThe line items for operating activities of the cash flow statement report
investing_activitiesarrayThe line items for investing activities of the cash flow statement report
financing_activitiesarrayThe line items for financing activities of the cash flow statement report
updated_atstringThe date and time the cash flow statement was last updated

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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

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Properties Supported

PropertyTypeDescription
platform_idstringThe Platform’s ID for this cash flow statement
period_startstringThe start date of the cash flow statement report period
period_endstringThe end date of the cash flow statement report period
cash_at_beginning_of_perioddoubleThe total amount at the beginning of the period
cash_at_end_of_perioddoubleThe total amount at the end of the period
operating_activitiesarrayThe line items for operating activities of the cash flow statement report
investing_activitiesarrayThe line items for investing activities of the cash flow statement report
financing_activitiesarrayThe line items for financing activities of the cash flow statement report
updated_atstringThe date and time the cash flow statement 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": "123456_1",
  "platform_unique_id": "123456",
  "period_start": "2020-11-30T00:00:00.000Z",
  "period_end": "2020-12-31T00:00:00.000Z",
  "operating_activities": [
    {
      "name": "Sales Revenue",
      "value": 75000.0,
      "line_items": [
        {
          "account_id": "REV-1001",
          "value": 75000.0,
          "name": "Sales"
        }
      ]
    }
  ],
  "investing_activities": [
    {
      "name": "Purchase of Equipment",
      "value": -15000.0,
      "line_items": [
        {
          "account_id": "INV-2001",
          "value": -15000.0,
          "name": "Equipment"
        }
      ]
    }
  ],
  "financing_activities": [
    {
      "name": "Loan Proceeds",
      "value": 20000.0,
      "line_items": [
        {
          "account_id": "FIN-3001",
          "value": 20000.0,
          "name": "Loan"
        }
      ]
    }
  ],
  "cash_at_beginning_of_period": 50000.0,
  "cash_at_end_of_period": 73000.0,
  "updated_at": "2021-01-01T00:00:00.000Z"
}