> ## Documentation Index
> Fetch the complete documentation index at: https://integrations.docs.commenda.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Overview

> 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.

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 Sheets Attributes

| Property                  | Type    | Description                                                                 |
| ------------------------- | ------- | --------------------------------------------------------------------------- |
| `rootfi_id`               | integer | Unique identifier assigned by Commenda for this balance sheet               |
| `rootfi_created_at`       | string  | Timestamp when this record was created in Commenda's system (ISO 8601)      |
| `rootfi_updated_at`       | string  | Timestamp when this record was last updated in Commenda's system (ISO 8601) |
| `rootfi_integration_type` | enum    |                                                                             |
| `platform_id`             | string  | Unique identifier for this balance sheet in the source accounting platform  |
| `assets`                  | object  | The line items for assets of the balance sheet report                       |
| `liabilities`             | object  | The line items for liabilities of the balance sheet report                  |
| `equity`                  | object  | The line items for equity of the balance sheet report                       |
| `net_assets`              | double  | The net assets of the balance sheet report                                  |
| `currency_id`             | enum    |                                                                             |
| `period_start`            | string  | The start date of the balance sheet report period                           |
| `period_end`              | string  | The end date of the balance sheet report period                             |
| `updated_at`              | string  | The date and time the balance sheet was last updated                        |