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