> ## 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

> An Income Statement is 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.

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

## Attributes

### Income Statements Attributes

| Property                  | Type    | Description                                                                   |
| ------------------------- | ------- | ----------------------------------------------------------------------------- |
| `rootfi_id`               | integer | Unique identifier assigned by Commenda for this income statement              |
| `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 income statement in the source accounting platform |
| `revenue`                 | object  | The line items for revenue of the income statement report                     |
| `cost_of_goods_sold`      | object  | The line items for cost of goods sold of the income statement report          |
| `gross_profit`            | double  | The gross profit of the income statement report                               |
| `operating_expenses`      | object  | The line items for operating expenses of the income statement report          |
| `operating_profit`        | double  | The operating profit of the income statement report                           |
| `non_operating_revenue`   | object  | The line items for non-operating revenue of the income statement report       |
| `non_operating_expenses`  | object  | The line items for non-operating expenses of the income statement report      |
| `earnings_before_taxes`   | double  |                                                                               |
| `taxes`                   | object  | Arbitrary JSON (object or array; shape varies by data model).                 |
| `net_profit`              | double  | The net profit of the income statement report                                 |
| `currency_id`             | enum    |                                                                               |
| `period_start`            | string  | The start date of the income statement report period                          |
| `period_end`              | string  | The end date of the income statement report period                            |
| `updated_at`              | string  | The date and time the income statement was last updated                       |