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The Income Statement Data Model represents a financial report that shows a business’s revenue, expenses, and net income or loss over a specific period of time. In an accounting platform, an income statement is typically generated automatically based on the financial transactions that have been recorded in the system.
  • Unified income statement properties: Essential income statement details, such as period dates, revenue, expenses, and profit calculations, are standardized across different accounting platforms
  • Hierarchical line item structure: The model supports nested line items for revenue, cost of goods sold, and operating expenses, enabling detailed breakdowns of financial performance
  • Automatic generation: Income statements are typically generated automatically based on recorded financial transactions

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Attributes

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Income Statement Attributes

PropertyTypeDescription
rootfi_idintegerUnique identifier assigned by Commenda for this income 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 income statement belongs to within Commenda
platform_idstringUnique identifier for this income 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 income statement report period
period_endstringThe end date of the income statement report period
revenuearrayThe line items for revenue of the income statement report
cost_of_goods_soldarrayThe line items for cost of goods sold of the income statement report
operating_expensesarrayThe line items for operating expenses of the income statement report
operating_profitdoubleThe operating profit of the income statement report
non_operating_revenuearrayThe line items for non-operating revenue of the income statement report
non_operating_expensesarrayThe line items for non-operating expenses of the income statement report
gross_profitdoubleThe gross profit of the income statement report
net_profitdoubleThe net profit of the income statement report
updated_atstringThe date and time the income statement was last updated

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Line Item

Each line item is a nested object providing additional information about Income Statement 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 the income statement
period_startstringThe start date of the income statement report period
period_endstringThe end date of the income statement report period
revenuearrayThe line items for revenue of the income statement report
cost_of_goods_soldarrayThe line items for cost of goods sold of the income statement report
operating_expensesarrayThe line items for operating expenses of the income statement report
operating_profitdoubleThe operating profit of the income statement report
non_operating_revenuearrayThe line items for non-operating revenue of the income statement report
non_operating_expensesarrayThe line items for non-operating expenses of the income statement report
gross_profitdoubleThe gross profit of the income statement report
net_profitdoubleThe net profit of the income statement report
updated_atstringThe date and time the income 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": "IS2023-123",
  "platform_unique_id": "IS2023-123",
  "period_start": "2023-09-28T00:00:00.000Z",
  "period_end": "2023-09-28T00:00:00.000Z",
  "currency_id": "3770712000000000099",
  "revenue": [
    {
      "name": "Operating Revenue",
      "value": 0,
      "line_items": [
        {
          "name": "Discount",
          "value": 0,
          "account_id": "3770712000000000406"
        }
      ]
    }
  ],
  "cost_of_goods_sold": [
    {
      "name": "Cost of Goods Sold",
      "value": 0,
      "line_items": []
    }
  ],
  "gross_profit": 58000.0,
  "operating_expenses": [
    {
      "name": "Operating Expenses",
      "value": -8.5,
      "line_items": []
    }
  ],
  "operating_profit": 30000.0,
  "non_operating_revenue": [
    {
      "name": "Non Operating Revenue",
      "value": 0,
      "line_items": []
    }
  ],
  "non_operating_expenses": [
    {
      "name": "Non Operating Expenses",
      "value": 0,
      "line_items": []
    }
  ],
  "net_profit": 23500.0,
  "updated_at": "2021-09-28T00:00:00.000Z"
}