Codat Financial statements API

Financial data and reports from a linked accounting software.

OpenAPI Specification

codat-financial-statements-api-openapi.yml Raw ↑
openapi: 3.1.0
info:
  title: Bank Feeds Account mapping Financial statements API
  version: 3.0.0
  contact:
    email: support@codat.io
    name: Codat
  description: 'Bank Feeds solution enables your SMB users to set up bank feeds from accounts in your application to supported accounting software.


    A bank feed is a connection between a source bank account in your application and a target bank account in a supported accounting software.


    [Explore solution](https://docs.codat.io/bank-feeds-api/overview) | [See OpenAPI spec](https://github.com/codatio/oas)


    ---

    <!-- Start Codat Tags Table -->

    ## Endpoints


    | Endpoints | Description |

    | :- |:- |

    | Companies | Create and manage your SMB users'' companies. |

    | Connections | Create new and manage existing data connections for a company. |

    | Source accounts | Provide and manage lists of source bank accounts. |

    | Account mapping | Extra functionality for building an account management UI. |

    | Company information | Get detailed information about a company from the underlying platform. |

    | Transactions | Create new bank account transactions for a company''s connections, and see previous operations. |

    <!-- End Codat Tags Table -->'
  termsOfService: https://www.codat.io/legals/
servers:
- description: Production
  url: https://api.codat.io
security:
- auth_header: []
tags:
- name: Financial statements
  description: Financial data and reports from a linked accounting software.
paths:
  /companies/{companyId}/reports/enhancedProfitAndLoss/accounts:
    parameters:
    - $ref: '#/components/parameters/companyId'
    get:
      summary: Get categorized profit and loss statement
      description: 'The *Get categorized profit and loss statement* endpoint returns a list of categorized accounts that appear on a company’s Profit and Loss statement. It also includes a balance as of the financial statement date.


        Codat suggests a category for each account automatically, but you can [change it](https://docs.codat.io/lending/features/financial-statements-overview#recategorizing-accounts) to a more suitable one.'
      tags:
      - Financial statements
      responses:
        '200':
          description: OK
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/EnhancedFinancialReport'
              example:
                reportInfo:
                  currency: GBP
                  reportName: EnhancedProfitAndLossAccounts
                  companyName: Biscuits
                  generatedDate: '2023-03-24T16:40:59.0847354Z'
                reportItems:
                - date: '2022-08-31T00:00:00'
                  balance: 830.93
                  accountId: 04f7111b-55d4-4efc-b329-1bd5c791933a
                  accountName: Repairs & Maintenance
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 12000
                  accountId: 7f6a0e92-65be-4333-9a0a-d981b03bedd1
                  accountName: Wages
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: CostOfSales
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 28937.71
                  accountId: 7403e960-5b72-42ff-abf4-c870ad8910bd
                  accountName: Purchases
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: CostOfSales
                      confidence: 99.99
                    - levelName: Inventory
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 582.4
                  accountId: e8a0a24e-2dab-46b1-bfe1-6e92551c04e8
                  accountName: Purchase Discounts
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: CostOfSales
                      confidence: 99.99
                    - levelName: Inventory
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 350.44
                  accountId: cbf82e0d-87a7-464d-b567-9274ea94a1c0
                  accountName: Charitable and Political Donations
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: NonOperating
                      confidence: 99.99
                    - levelName: Donations
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 535.81
                  accountId: 78785fd7-f197-4c34-aa17-6e76b9255d34
                  accountName: Interest Paid (operating)
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: NonOperating
                      confidence: 99.99
                    - levelName: Interest
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 633.05
                  accountId: fb3210ef-edeb-48af-bb49-b85d40c1e6bb
                  accountName: Corporation Tax
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: NonOperating
                      confidence: 99.99
                    - levelName: Taxes
                      confidence: 99.99
                    - levelName: CorporationTaxes
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 782.61
                  accountId: f3aa84fe-5c31-4107-b207-7e0419f636d7
                  accountName: Bank Fees
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: BankCharges
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 8000
                  accountId: 9cbe5fe4-ca60-4792-8bf1-de01fb7010aa
                  accountName: Rent
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Leases
                      confidence: 99.99
                    - levelName: BuildingRentLease
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1090.68
                  accountId: 138a8eb3-5c08-4e59-a3bc-892119694447
                  accountName: Motor Vehicle Expenses
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Leases
                      confidence: 99.99
                    - levelName: EquipmentRentLease
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 26307.02
                  accountId: 868591ad-f9c2-4956-a5ec-c32c1d48c6f3
                  accountName: Advertising & Marketing
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Marketing
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1128.85
                  accountId: 1734ff00-2a17-45b4-8db6-2dc2e832c460
                  accountName: Postage, Freight & Courier
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Marketing
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 40
                  accountId: 7d8d0322-f452-47de-a8e8-54b0130e6f38
                  accountName: Subscriptions
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Marketing
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 5.72
                  accountId: 4378ddba-36b4-4b35-9970-bd972b20d137
                  accountName: Amortization
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: NonCash
                      confidence: 99.99
                    - levelName: Amortization
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1539.18
                  accountId: 940c8a59-3348-4a0b-a1b1-781d9f29cc8b
                  accountName: Depreciation Expense
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: NonCash
                      confidence: 99.99
                    - levelName: Depreciation
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1416.05
                  accountId: e7ac3baa-cfbe-40c1-a172-83d22e84435b
                  accountName: Entertainment-100% business
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Personnel
                      confidence: 99.99
                    - levelName: EmployeeBenefits
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1465.61
                  accountId: b5e801e8-8dbc-4390-ac99-3b0fff54a89f
                  accountName: General Expenses
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: SalesGeneralAdministrative
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 7347.35
                  accountId: 5360066d-1474-49f6-a7a5-c66d5f6032ba
                  accountName: Light, Power, Heating
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: SalesGeneralAdministrative
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1027.25
                  accountId: 7aa7988a-ff61-4cb8-bef3-15395355d108
                  accountName: Printing & Stationery
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: SalesGeneralAdministrative
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 45
                  accountId: 043b6bcb-dfe6-4c97-9b4c-f9b300fe3f03
                  accountName: Telephone & Internet
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: SalesGeneralAdministrative
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 0
                  accountId: eef78ed1-dfed-447c-bdba-3a49fb2c044b
                  accountName: Audit & Accountancy fees
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: SalesGeneralAdministrative
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 130
                  accountId: c16f5c35-8283-47da-9d09-5fecb183b0cb
                  accountName: Cleaning
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: SalesGeneralAdministrative
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 860.02
                  accountId: df62060b-41cc-4bf2-9de7-c7e537b5663a
                  accountName: Travel - National
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Expense
                      confidence: 99.99
                    - levelName: Operating
                      confidence: 99.99
                    - levelName: Travel
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 850.22
                  accountId: 68794a8f-b22d-4520-b97b-025b7cb10f94
                  accountName: Other Revenue
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Income
                      confidence: 99.99
                    - levelName: Revenue
                      confidence: 99.99
                    - levelName: Online
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 138457.98
                  accountId: 72df89d2-512b-4455-af51-a6b563733842
                  accountName: Sales
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Income
                      confidence: 99.99
                    - levelName: Revenue
                      confidence: 99.99
                    - levelName: Wholesale
                      confidence: 99.99
        '400':
          $ref: '#/components/responses/BadRequest'
        '401':
          $ref: '#/components/responses/Unauthorized'
        '402':
          $ref: '#/components/responses/Payment-Required'
        '403':
          $ref: '#/components/responses/Forbidden'
        '404':
          $ref: '#/components/responses/Not-Found'
        '429':
          $ref: '#/components/responses/Too-Many-Requests'
        '500':
          $ref: '#/components/responses/Internal-Server-Error'
        '503':
          $ref: '#/components/responses/Service-Unavailable'
      operationId: get-categorized-profit-and-loss-statement
      x-speakeasy-name-override: get-categorized-accounts
      x-speakeasy-group: financial-statements.profit-and-loss
      parameters:
      - $ref: '#/components/parameters/reportDate'
      - $ref: '#/components/parameters/numberOfPeriods'
  /companies/{companyId}/reports/enhancedBalanceSheet/accounts:
    parameters:
    - $ref: '#/components/parameters/companyId'
    get:
      summary: Get categorized balance sheet statement
      operationId: get-categorized-balance-sheet-statement
      x-speakeasy-name-override: get-categorized-accounts
      x-speakeasy-group: financial-statements.balance-sheet
      description: 'The *Get categorized balance sheet statement* endpoint returns a list of categorized accounts that appear on a company’s Balance Sheet along with a balance per financial statement date.


        Codat suggests a category for each account automatically, but you can [change it](https://docs.codat.io/lending/features/financial-statements-overview#recategorizing-accounts) to a more suitable one.'
      tags:
      - Financial statements
      responses:
        '200':
          description: OK
          content:
            application/json:
              schema:
                $ref: '#/components/schemas/EnhancedFinancialReport'
              example:
                reportInfo:
                  currency: GBP
                  reportName: EnhancedBalanceSheetAccounts
                  companyName: Biscuits
                  generatedDate: '2023-03-24T16:42:09.2973105Z'
                reportItems:
                - date: '2022-08-31T00:00:00'
                  balance: 12973.03
                  accountId: 22de1660-d745-4809-a363-16b134607e66
                  accountName: Prepayments
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Asset
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: AccruedDeferredAssets
                      confidence: 99.99
                    - levelName: PrepaidExpenses
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 316065.92
                  accountId: dbcaf288-2b39-4b95-8ab3-42202ab15918
                  accountName: Business Current Account
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Asset
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Bank
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 65945.07
                  accountId: e5d7612c-1671-47b4-b733-5db48363fcd0
                  accountName: Inventory
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Asset
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Inventory
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 71937.95
                  accountId: 1b6266d1-1e44-46c5-8eb5-a8f98e03124e
                  accountName: Accounts Receivable
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Asset
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Receivables
                      confidence: 99.99
                    - levelName: AccountsReceivables
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 2180148.56
                  accountId: 724ca578-8b5d-4bdb-ad45-e3820eee9de9
                  accountName: Office Equipment
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Asset
                      confidence: 99.99
                    - levelName: NonCurrent
                      confidence: 99.99
                    - levelName: AccumulatedDepreciationDepletionAmortization
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1804674.9
                  accountId: be3eb911-034b-42de-95db-0d58ac978b7f
                  accountName: Computer Equipment
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Asset
                      confidence: 99.99
                    - levelName: NonCurrent
                      confidence: 99.99
                    - levelName: AccumulatedDepreciationDepletionAmortization
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 3417424.16
                  accountId: 39225d6f-3722-4508-ac3f-a2f6ec96ad31
                  accountName: Retained Earnings
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Equity
                      confidence: 99.99
                    - levelName: RetainedEarnings
                      confidence: 99.99
                    - levelName: CapitalIncomeReserve
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 44252.52
                  accountId: 78828dd9-6008-4662-b43c-e9d87907fd2b
                  accountName: Current Year Earnings
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Equity
                      confidence: 99.99
                    - levelName: ShareCapital
                      confidence: 99.99
                    - levelName: CommonStock
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 75835.64
                  accountId: 53bf27a7-7497-4c61-9887-dfaad5c6d80a
                  accountName: Accounts Payable
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: AccountsPayable
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 208264.65
                  accountId: e2530acd-91c8-48f8-a35f-935dbd7432e2
                  accountName: Accruals
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: AccruedLiabilities
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 0
                  accountId: d19852a2-e292-4eb9-a909-9dadb95c0e76
                  accountName: Rounding
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Bank
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 25184.57
                  accountId: 62060aae-e5a6-4db5-a3bb-6abec6d47959
                  accountName: Credit Card Control Account
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Debt
                      confidence: 99.99
                    - levelName: CreditCards
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 9650.58
                  accountId: 9be6382f-6b33-402d-b448-0db1dbf67a98
                  accountName: Historical Adjustment
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Debt
                      confidence: 99.99
                    - levelName: LoansPayable
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 2022.41
                  accountId: 8636effc-50fb-45ba-8b2b-18336fa29b6b
                  accountName: John Smith
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Debt
                      confidence: 99.99
                    - levelName: LoansPayable
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 29034.75
                  accountId: 3a872b81-d1af-4d31-9bfa-a37280b8f68c
                  accountName: VAT
                  accountCategory:
                    status: Confirmed
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Personnel
                      confidence: 99.99
                    - levelName: PensionPayable
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 1076.55
                  accountId: 3b58f7ff-fa16-453a-9931-f020816d76e7
                  accountName: Interest Payables
                  accountCategory:
                    status: Confirmed
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: Current
                      confidence: 99.99
                    - levelName: Personnel
                      confidence: 99.99
                    - levelName: PensionPayable
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 0
                  accountId: 8852a857-aa9d-4706-839f-638e9d6b5a66
                  accountName: Unpaid Expense Claims
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: NonCurrent
                      confidence: 99.99
                - date: '2022-08-31T00:00:00'
                  balance: 638999.6
                  accountId: 55008233-40e7-41ac-84af-2255fa028c2e
                  accountName: Loan
                  accountCategory:
                    status: Suggested
                    levels:
                    - levelName: Liability
                      confidence: 99.99
                    - levelName: NonCurrent
                      confidence: 99.99
        '400':
          $ref: '#/components/responses/BadRequest'
        '401':
          $ref: '#/components/responses/Unauthorized'
        '402':
          $ref: '#/components/responses/Payment-Required'
        '403':
          $ref: '#/components/responses/Forbidden'
        '404':
          $ref: '#/components/responses/Not-Found'
        '429':
          $ref: '#/components/responses/Too-Many-Requests'
        '500':
          $ref: '#/components/responses/Internal-Server-Error'
        '503':
          $ref: '#/components/responses/Service-Unavailable'
      parameters:
      - $ref: '#/components/parameters/reportDateRequired'
      - $ref: '#/components/parameters/numberOfPeriods'
  /companies/{companyId}/data/accounts:
    get:
      tags:
      - Financial statements
      summary: List accounts
      description: "\uFEFFThe *List accounts* endpoint returns a list of [accounts](https://docs.codat.io/lending-api#/schemas/Account) for a given company's connection.\n\n[Accounts](https://docs.codat.io/lending-api#/schemas/Account) are the categories a business uses to record accounting transactions.\n\nBefore using this endpoint, you must have [retrieved data for the company](https://docs.codat.io/lending-api#/operations/refresh-company-data)."
      operationId: list-accounting-accounts
      x-speakeasy-group: financial-statements.accounts
      parameters:
      - $ref: '#/components/parameters/companyId'
      - $ref: '#/components/parameters/page'
      - $ref: '#/components/parameters/pageSize'
      - $ref: '#/components/parameters/query'
      - $ref: '#/components/parameters/orderBy'
      responses:
        '200':
          description: Success
          content:
            application/json:
              x-speakeasy-usage-example: true
              schema:
                $ref: '#/components/schemas/AccountingAccounts'
              examples:
                Clear Books:
                  value:
                    results:
                    - id: 1b6266d1-1e44-46c5-8eb5-a8f98e03124e
                      nominalCode: '610'
                      name: Accounts Receivable
                      description: Invoices the business has issued but has not yet collected payment on.
                      fullyQualifiedCategory: Asset.Current
                      fullyQualifiedName: Asset.Current.Accounts Receivable
                      currency: GBP
                      currentBalance: 0
                      type: Asset
                      status: Active
                      isBankAccount: false
                      modifiedDate: '2023-04-26T12:38:15Z'
                      sourceModifiedDate: '2022-12-10T16:39:00'
                      validDatatypeLinks: []
                      metadata:
                        isDeleted: false
                    - id: 76d5f23b-9623-4e3b-89cd-da57228764d3
                      nominalCode: '611'
                      name: Accounts Receivable
                      description: A provision anticipating that a portion of accounts receivable will never be collected.
                      fullyQualifiedCategory: Asset.Current
                      fullyQualifiedName: Asset.Current.Accounts Receivable
                      currency: GBP
                      currentBalance: 0
                      type: Asset
                      status: Active
                      isBankAccount: false
                      modifiedDate: '2023-04-26T12:38:15Z'
                      sourceModifiedDate: '2022-10-19T05:49:00'
                      validDatatypeLinks: []
                      metadata:
                        isDeleted: false
                    page

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# Full source: https://raw.githubusercontent.com/api-evangelist/codat/refs/heads/main/openapi/codat-financial-statements-api-openapi.yml