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# List all balance sheets

GET https://api.spreadspace.app/api/borrowers/{borrower_id}/extractions/balance-sheets

Lists every usable balance sheet on the borrower's file. Duplicates and failed extractions are left out, and you can pass `loan_id` to narrow the list to one loan.

Requires the `extractions:read` scope. Rate limit: 200 requests per minute per key (the `api` lane).

Reference: https://docs.spreadspace.app/api/api-reference/balance-sheets/get-balance-sheets

## Authentication

- `Authorization` header (bearer token, required) — Bearer token. Use `ss_live_…` for live data or `ss_test_…` for the sandbox (test mode). See [Authentication](https://docs.spreadspace.app/api/authentication).

## Request

### Path parameters

- `borrower_id` (string, required) — The borrower's id.

### Query parameters

- `loan_id` (string, optional) — Narrow the list to one loan.

### Headers

- `SpreadSpace-Version` (string, optional) — Pin the API version, e.g. `2026-10-07`. Omit to get the latest. See [Versioning](https://docs.spreadspace.app/api/versioning).

## Response

### 200

OK

- `borrower_id` (string, required) — The borrower the documents belong to.
- `statements` (list of BalanceSheetReportDataListItem, required) — One row per document.

## Errors

### 400 Bad Request Error

Bad request: validation failed, the cursor is malformed, or the API version is unknown.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 401 Unauthorized Error

Unauthorized: the bearer token or API key is missing or invalid.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 402 Payment Required Error

Payment required: the standard error envelope with `type` `subscription_required` when the workspace has no active or trialing subscription, or `billing_required` where a plan entitlement applies.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 403 Forbidden Error

Forbidden: authentication succeeded but the caller is not permitted to perform this action, for example an API key missing the required scope, an embed session reaching a loan it was not minted for, or a feature outside the workspace's plan.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 404 Not Found Error

Not found: the resource does not exist or is not visible to the calling tenant.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 429 Too Many Requests Error

Too many requests: the rate limit was hit, or an idempotency-key replay is still in progress.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

### 500 Internal Server Error

Internal server error: an unexpected failure. Quote the `request_id` in support tickets. A mutation sent with an `Idempotency-Key` replays this fault under that key rather than re-running; confirm the resource state before resending with a new key.

- `error` (ApiErrorBody, required) — Inner body of the canonical API error envelope.

## Types

### BalanceSheetReportDataListItem

One row of the Balance Sheet list: the document's identity and its extracted object.

- `extracted_document_id` (string, required) — Identifier of the extracted document.
- `document_category` (string, required) — The document category the extraction is stored under.
- `report_data` (Balance Sheet, required) — The extracted object, in the family's shape.

### ApiErrorBody

Inner body of the canonical API error envelope.

- `type` (string, required) — Stable error type identifier. Pattern-match on this value, not the human-readable message.
- `message` (string, required) — Human-readable error message. Subject to wording changes; do not parse.
- `request_id` (string, optional, nullable) — Per-request correlation ID (matches `X-Request-ID` response header). Quote in support tickets.
- `details` (map from string to string, optional, nullable) — Structured detail. Some error types populate documented keys in every environment: a version conflict (409) carries `current_version`, the version the resource is actually at, so the client can reload and re-apply. Free-form diagnostic detail beyond those keys appears in development environments only. An `insufficient_credits` 402 carries `balance_usd`, `reserved_usd`, `in_flight_docs`, `incoming_docs` and `per_doc_reservation_usd` as decimal strings.

### Balance Sheet

A balance sheet: the printed line tree, the headline totals per period, the sections by side, and the reporting periods. Figures are decimal strings with two decimals, in dollars.

- `periods` (list of BalanceSheetReportData_BalanceSheetPeriod, required) — The statement's columns, one entry per period, newest first.
- `period_count` (integer, required) — Number of period columns.
- `billing_years` (integer, required) — Years of data billed: the distinct years among columns that print a non-zero figure; 0 when no column prints one (such a document is not billed).
- `balance_sheet` (list of BalanceSheetReportData_BalanceSheetRow, required) — The printed lines as a tree: section headings, their lines, and subtotals.
- `total_assets` (string, required, nullable) — Total assets for the latest period.
- `total_liabilities` (string, required, nullable) — Total liabilities for the latest period.
- `total_equity` (string, required, nullable) — Total equity for the latest period.
- `total_liabilities_and_equity` (string, required, nullable) — Total liabilities and equity for the latest period.
- `sections` (list of BalanceSheetReportData_BalanceSheetSection, required) — The printed lines grouped by section, with subtotals marked.
- `status` (enum, required) — `RECONCILED` when total assets equal total liabilities and equity in every period; `FLAGGED` otherwise.
  - Allowed values: `RECONCILED`, `FLAGGED`
- `entity` (string, optional, nullable) — The reporting entity's name as printed.
- `entity_source` (string, optional) — What names the entity when the statement's own page does not: the page image (`page_image`), the filing's cover page (`filing_cover`), or the opening pages of the financial statement packet the statement arrived in (`packet_text`); absent when the statement's own page names it.
- `entity_source_sheet` (string, optional) — The sheet of the uploaded workbook that names the company, when this statement's own sheet does not and the workbook names exactly one company; absent otherwise.
- `as_of_year` (integer, optional, nullable) — The year of the latest period, when the document states one.
- `reporting_unit` (enum, optional) — The unit the figures are printed in; on the wire the figures are already whole dollars.
  - Allowed values: `ones`, `thousands`, `millions`, `billions`
- `scale_multiplier` (integer, optional) — Scale of the printed figures: 1 for whole dollars, 1000 when the statement is stated in thousands, 1000000 when it is stated in millions, 1000000000 when it is stated in billions.
- `unit_exceptions` (list of string, optional) — The carve-outs the statement's unit declaration lists, such as per share amounts, whose lines and columns keep their printed figures; empty when it lists none.
- `unit_source` (enum, optional) — Where the statement states its unit: `printed` when the statement header, a column header or a heading line prints it; `none` when nothing is printed and the figures are whole dollars as printed.
  - Allowed values: `printed`, `none`
- `receivable_allowances` (list of BalanceSheetReportData_BalanceSheetReceivableAllowance, optional) — The allowance each receivables line states in its own caption, when a caption states one.
- `totals` (BalanceSheetReportData_BalanceSheetTotals, optional) — The headline totals per period, the totals the balance check used, and whether each of those is printed.
- `total_mezzanine_equity` (string, optional, nullable) — Mezzanine equity for the latest period: the lines the statement prints between its liabilities and its equity, such as a redeemable noncontrolling interest or redeemable preferred stock, which are in neither total liabilities nor total equity. Null when the latest period prints none.
- `signals` (list of BalanceSheetReportData_StatementSignal, optional) — Notes about the statement's reporting period, when any.
- `period_source` (string, optional) — Which part of the document dates the periods when the column headers state no date: the date the statement was printed on (`print_stamp`), a year a column prints alone (`year_only`, the period being that year's end), the page image (`page_image`), the file's name (`filename`) or the file's own creation date (`file_metadata`); absent when the column headers date the periods.
- `canonical` (BalanceSheetReportData_CanonicalAnnotation, optional) — The printed lines mapped onto standard line names.
- `cpa_engagement` (integer, optional) — The accountant's level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
- `cpa_engagement_label` (string, optional) — The assurance level in words.
- `presentation` (enum, optional) — How the statement is presented: `formal` when it is presented as issued financial statements (a CPA engagement stated, a reference to the notes to the financial statements, a per-share block, the supplemental cash flow disclosures, the preparation legend that no assurance is provided, a plural statement title such as balance sheets or statements of income, or a statement of changes in equity or plural statement titles in the packet it arrived in); `free_form` when it is a report out of the books (accounting software or a spreadsheet).
  - Allowed values: `formal`, `free_form`
- `packet` (BalanceSheetReportData_PacketProvenance, optional) — Where the statement sat in the financial statement packet it arrived in, when it arrived in one.
- `summary` (BalanceSheetReportData_StatementSummary, optional) — The statement's headline figures by section, on the single-document read.

### BalanceSheetReportData_BalanceSheetPeriod

One period column.

- `label` (string, required, nullable) — The column header as printed; null when the column prints none.
- `as_of` (string, required, nullable) — The period's as-of date, when the header states one.
- `inferred` (boolean, required) — True when the document prints no header for the period.

### BalanceSheetReportData_BalanceSheetRow

One printed line, with the lines nested under it when it heads a section.

- `label` (string, required) — The line's name: its printed label without the figures and detail the label states, which are in caption, footnote and components.
- `values` (list of string, required, nullable) — The line's figure per period; null where the column is blank, and null as a whole for a heading with no figures.
- `path` (string, required) — The line's address in the tree.
- `children` (list of BalanceSheetReportData_BalanceSheetRow, required) — The lines nested under this one.
- `caption` (string, optional) — The line's label exactly as printed, present when it states more than the name.
- `footnote` (string, optional) — What the printed label states beyond the line's name, such as a par value or share counts, as printed.
- `components` (list of BalanceSheetReportData_BalanceSheetRowComponent, optional) — Present when the printed label states an amount the line is net of: the line before that deduction, then the deduction.

### BalanceSheetReportData_BalanceSheetSection

One section of the statement.

- `name` (string, required) — The section heading as printed.
- `side` (enum, required) — One of assets, liabilities or equity.
  - Allowed values: `assets`, `liabilities`, `equity`
- `items` (list of BalanceSheetReportData_BalanceSheetSectionItem, required) — The section's lines in print order.

### BalanceSheetReportData_BalanceSheetReceivableAllowance

The allowance a receivables line states in its own caption.

- `label` (string, required) — The receivables line's label as printed.
- `path` (string, required) — The receivables line's address in the tree.
- `allowance_label` (string, required) — The allowance in words, for example Less allowance for credit losses.
- `values` (list of string, required) — The allowance per period; null where the caption states none for the period.

### BalanceSheetReportData_BalanceSheetTotals

The headline totals per period, with the totals the balance check used and whether each is printed.

- `TOTAL_ASSETS` (list of string, optional, nullable) — Total assets per period as printed; null when the statement prints no such line.
- `TOTAL_LIABILITIES` (list of string, optional, nullable) — Total liabilities per period as printed; null when the statement prints no such line.
- `TOTAL_MEZZANINE_EQUITY` (list of string, optional, nullable) — Mezzanine equity per period as printed: the one line the statement prints between its liabilities and its equity, or the total it prints over several such lines; null when it prints several lines and no total over them.
- `TOTAL_EQUITY` (list of string, optional, nullable) — Total equity per period as printed; null when the statement prints no such line.
- `TOTAL_LIABILITIES_AND_EQUITY` (list of string, optional, nullable) — Total liabilities and equity per period as printed; null when the statement prints no such line.
- `effective` (BalanceSheetReportData_BalanceSheetEffectiveTotals, optional) — The totals the balance check used.
- `src` (BalanceSheetReportData_BalanceSheetTotalSources, optional) — Whether each total the balance check used is printed.

### BalanceSheetReportData_StatementSignal

A note about the statement's reporting period.

- `severity` (enum, required) — How much weight the note carries: info or warn.
  - Allowed values: `info`, `warn`
- `code` (enum, required) — The note's identifier.
  - Allowed values: `coverage_unreadable`, `no_reporting_period`, `year_from_file_metadata`, `year_from_filename`, `year_from_page_image`, `year_matches_print_stamp`
- `detail` (string, required) — The note in words.

### BalanceSheetReportData_CanonicalAnnotation

The statement's printed lines mapped onto standard line names, with the footing of each printed subtotal.

- `schema_version` (string, required, nullable) — Version of the standard line vocabulary the names come from.
- `statement` (string, required) — Which statement vocabulary applies: balance_sheet, income_statement or cash_flow.
- `rows` (list of BalanceSheetReportData_CanonicalRow, required) — One entry per printed line, in print order.
- `blocks` (list of BalanceSheetReportData_CanonicalBlock, required) — One entry per printed subtotal and the lines that foot into it.
- `gates` (BalanceSheetReportData_CanonicalGates, required) — Summary verdicts over the whole statement.
- `entity_signal` (string, required, nullable) — A note about the entity the statement belongs to, when the line names carry one.

### BalanceSheetReportData_PacketProvenance

Where a statement sat in the financial statement packet it arrived in, when it arrived in one.

- `section_index` (integer, required) — Position of the statement among the packet's statements, counting from zero.
- `pages` (list of integer, required) — First and last page of the statement within the packet, counting from one.
- `letter_date` (string, required, nullable) — Date of the accountant's letter that accompanied the packet, when the letter printed one.
- `letter_page` (integer, required, nullable) — Page of the packet the accountant's letter is on, when the packet carries one.
- `page_list` (list of integer, optional) — Every page of the packet the statement is printed on, counting from one, when they are not one unbroken run; absent otherwise.

### BalanceSheetReportData_StatementSummary

The statement's headline figures: one block of rows per section, titled by the period the rows cover.

- `title` (string, required) — The period the rows cover, as a heading.
- `sections` (list of BalanceSheetReportData_StatementSummarySection, required) — The row blocks, in display order.

### BalanceSheetReportData_BalanceSheetRowComponent

One figure a net line's label states.

- `role` (enum, required) — `gross` for the line before the deduction (the line's figure and the deduction added together), `deduction` for the amount the label states.
  - Allowed values: `gross`, `deduction`
- `label` (string, required) — The figure's name.
- `values` (list of string, required) — The figure per period; null where the label states none for the period.

### BalanceSheetReportData_BalanceSheetSectionItem

One line of a section.

- `label` (string, required) — The line's name.
- `value` (string, required, nullable) — The line's figure for the latest period.
- `is_subtotal` (boolean, required) — True when the line is a printed subtotal.

### BalanceSheetReportData_BalanceSheetEffectiveTotals

The totals per period the balance check used: the printed total where the statement prints one, else the total the statement's own figures give. `src` states which.

- `TOTAL_ASSETS` (list of string, optional, nullable) — Total assets per period used by the balance check: the printed total when the statement prints one, else the total its own figures give; null when neither exists.
- `TOTAL_LIABILITIES` (list of string, optional, nullable) — Total liabilities per period used by the balance check: the printed total when the statement prints one, else the total its own figures give; null when neither exists.
- `TOTAL_MEZZANINE_EQUITY` (list of string, optional, nullable) — Mezzanine equity per period used by the balance check: the printed figure when the statement prints one, else the total of the mezzanine lines it prints; null in a period that prints none.
- `TOTAL_EQUITY` (list of string, optional, nullable) — Total equity per period used by the balance check: the printed total when the statement prints one, else the total its own figures give; null when neither exists.
- `TOTAL_LIABILITIES_AND_EQUITY` (list of string, optional, nullable) — Total liabilities and equity per period used by the balance check: the printed total when the statement prints one, else the total its own figures give; null when neither exists.

### BalanceSheetReportData_BalanceSheetTotalSources

Whether each total the balance check used is printed: `printed` or `derived` per total.

- `TOTAL_ASSETS` (string, optional, nullable) — `printed` when the statement prints a total assets line, `derived` otherwise; null when the balance check had no such total.
- `TOTAL_LIABILITIES` (string, optional, nullable) — `printed` when the statement prints a total liabilities line, `derived` otherwise; null when the balance check had no such total.
- `TOTAL_MEZZANINE_EQUITY` (string, optional, nullable) — `printed` when the statement prints its mezzanine equity as one line or as a total over several lines, `derived` when it prints several lines and no total over them.
- `TOTAL_EQUITY` (string, optional, nullable) — `printed` when the statement prints a total equity line, `derived` otherwise; null when the balance check had no such total.
- `TOTAL_LIABILITIES_AND_EQUITY` (string, optional, nullable) — `printed` when the statement prints a total liabilities and equity line, `derived` otherwise; null when the balance check had no such total.

### BalanceSheetReportData_CanonicalRow

One printed line and the standard line name it corresponds to.

- `key` (string, required) — Address of the printed line within the statement.
- `raw_label` (string, required, nullable) — The line's label as printed.
- `concept_id` (string, required, nullable) — The standard line name the printed label corresponds to, or null when it corresponds to none.
- `method` (enum, required) — How closely the printed label matches the standard name: exact, fuzzy, structural, or reconciled when it matches none.
  - Allowed values: `exact`, `fuzzy`, `keyword`, `structural`, `reconciled`
- `block` (string, required, nullable) — The subtotal block the line belongs to, when it belongs to one.
- `parent_concept_id` (string, required, nullable) — The standard name of the subtotal the line foots into, when it foots into one.

### BalanceSheetReportData_CanonicalBlock

A printed subtotal and whether its lines foot into it.

- `id` (string, required) — Address of the subtotal's printed line.
- `parent_concept_id` (string, required, nullable) — The standard name of the subtotal, when it corresponds to one.
- `footing` (string, required) — Whether the lines above the subtotal add up to it: pass, fail or not_applicable.

### BalanceSheetReportData_CanonicalGates

Verdicts over the whole statement.

- `identity` (string, required) — Whether total assets equal total liabilities plus equity on every column: pass, fail or not_applicable.
- `classified_footing` (string, required) — Whether the current and noncurrent subtotals foot: pass, fail or not_applicable.
- `blocks_failed` (integer, required) — Number of printed subtotals whose lines do not add up to them.

### BalanceSheetReportData_StatementSummarySection

A block of headline rows under one heading.

- `key` (string, required) — The block's identifier, for example assets, liabilities or pl.
- `heading` (string, required, nullable) — The block's heading, or null when the block has none.
- `rows` (list of BalanceSheetReportData_StatementSummaryRow, required) — The rows of the block, in display order.

### BalanceSheetReportData_StatementSummaryRow

One headline figure and the printed line it names.

- `key` (string, required) — The row's identifier, for example revenue, cash or total_assets.
- `label` (string, required) — The row's wording as displayed.
- `value` (string, required, nullable) — The figure in dollars, or null when the printed line carries no figure.
- `aggregated` (boolean, optional) — True when the figure combines more than one printed line rather than reading a single printed cell.
- `emphasis` (boolean, optional) — True on a section total or a bottom line.
- `depth` (integer, optional) — Indentation of the row beneath the row above it, counting from zero.
- `pinned` (boolean, optional) — True on a row that stays in view when its section is collapsed.

## Examples

**Response**

```json
{
  "borrower_id": "3f9c2b1e8d7a4c5b9e0f1a2b",
  "statements": [
    {
      "extracted_document_id": "7a1d4e9c2b3f4a5d8e6c1b0f",
      "document_category": "balance_sheet",
      "report_data": {
        "periods": [
          {
            "label": "December 31, 2024",
            "as_of": "December 31, 2024",
            "inferred": false
          }
        ],
        "period_count": 1,
        "billing_years": 1,
        "balance_sheet": [
          {
            "label": "ASSETS",
            "values": null,
            "path": "ASSETS",
            "children": [
              {
                "label": "Current Assets",
                "values": null,
                "path": "ASSETS > Current Assets",
                "children": [
                  {
                    "label": "Cash and Cash Equivalents",
                    "values": [
                      "226076.30"
                    ],
                    "path": "ASSETS > Current Assets > Cash and Cash Equivalents",
                    "children": []
                  },
                  {
                    "label": "Accounts Receivable",
                    "values": [
                      "158402.86"
                    ],
                    "path": "ASSETS > Current Assets > Accounts Receivable, net of allowance for doubtful accounts of $6,250",
                    "children": [],
                    "caption": "Accounts Receivable, net of allowance for doubtful accounts of $6,250",
                    "components": [
                      {
                        "role": "gross",
                        "label": "Gross accounts receivable",
                        "values": [
                          "164652.86"
                        ]
                      },
                      {
                        "role": "deduction",
                        "label": "Allowance for doubtful accounts",
                        "values": [
                          "6250.00"
                        ]
                      }
                    ]
                  },
                  {
                    "label": "Inventory",
                    "values": [
                      "231707.36"
                    ],
                    "path": "ASSETS > Current Assets > Inventory",
                    "children": []
                  },
                  {
                    "label": "Prepaid Expenses",
                    "values": [
                      "10940.38"
                    ],
                    "path": "ASSETS > Current Assets > Prepaid Expenses",
                    "children": []
                  },
                  {
                    "label": "Total Current Assets",
                    "values": [
                      "627126.90"
                    ],
                    "path": "ASSETS > Current Assets > Total Current Assets",
                    "children": []
                  }
                ]
              },
              {
                "label": "Non-Current Assets",
                "values": null,
                "path": "ASSETS > Non-Current Assets",
                "children": [
                  {
                    "label": "Property, Plant & Equipment",
                    "values": [
                      "356347.57"
                    ],
                    "path": "ASSETS > Non-Current Assets > Property, Plant & Equipment",
                    "children": []
                  },
                  {
                    "label": "Less: Accumulated Depreciation",
                    "values": [
                      "-170872.40"
                    ],
                    "path": "ASSETS > Non-Current Assets > Less: Accumulated Depreciation",
                    "children": []
                  },
                  {
                    "label": "Net PP&E",
                    "values": [
                      "185475.17"
                    ],
                    "path": "ASSETS > Non-Current Assets > Net PP&E",
                    "children": []
                  },
                  {
                    "label": "Intangible Assets",
                    "values": [
                      "49548.16"
                    ],
                    "path": "ASSETS > Non-Current Assets > Intangible Assets",
                    "children": []
                  }
                ]
              },
              {
                "label": "Total Assets",
                "values": [
                  "862150.23"
                ],
                "path": "ASSETS > Total Assets",
                "children": []
              }
            ]
          },
          {
            "label": "LIABILITIES",
            "values": null,
            "path": "LIABILITIES",
            "children": [
              {
                "label": "Current Liabilities",
                "values": null,
                "path": "LIABILITIES > Current Liabilities",
                "children": [
                  {
                    "label": "Accounts Payable",
                    "values": [
                      "142194.25"
                    ],
                    "path": "LIABILITIES > Current Liabilities > Accounts Payable",
                    "children": []
                  },
                  {
                    "label": "Accrued Expenses",
                    "values": [
                      "43954.80"
                    ],
                    "path": "LIABILITIES > Current Liabilities > Accrued Expenses",
                    "children": []
                  },
                  {
                    "label": "Current Portion of Long-Term Debt",
                    "values": [
                      "47991.46"
                    ],
                    "path": "LIABILITIES > Current Liabilities > Current Portion of Long-Term Debt",
                    "children": []
                  },
                  {
                    "label": "Total Current Liabilities",
                    "values": [
                      "234140.51"
                    ],
                    "path": "LIABILITIES > Current Liabilities > Total Current Liabilities",
                    "children": []
                  }
                ]
              },
              {
                "label": "Non-Current Liabilities",
                "values": null,
                "path": "LIABILITIES > Non-Current Liabilities",
                "children": [
                  {
                    "label": "Long-Term Debt",
                    "values": [
                      "125497.65"
                    ],
                    "path": "LIABILITIES > Non-Current Liabilities > Long-Term Debt",
                    "children": []
                  }
                ]
              },
              {
                "label": "Total Liabilities",
                "values": [
                  "359638.16"
                ],
                "path": "LIABILITIES > Total Liabilities",
                "children": []
              }
            ]
          },
          {
            "label": "STOCKHOLDERS' EQUITY",
            "values": null,
            "path": "STOCKHOLDERS' EQUITY",
            "children": [
              {
                "label": "Common Stock",
                "values": [
                  "52946.40"
                ],
                "path": "STOCKHOLDERS' EQUITY > Common Stock, $0.40 par value; 500,000 shares authorized; 132,366 shares issued and outstanding",
                "children": [],
                "caption": "Common Stock, $0.40 par value; 500,000 shares authorized; 132,366 shares issued and outstanding",
                "footnote": "$0.40 par value; 500,000 shares authorized; 132,366 shares issued and outstanding"
              },
              {
                "label": "Retained Earnings",
                "values": [
                  "449565.67"
                ],
                "path": "STOCKHOLDERS' EQUITY > Retained Earnings",
                "children": []
              },
              {
                "label": "Total Stockholders' Equity",
                "values": [
                  "502512.07"
                ],
                "path": "STOCKHOLDERS' EQUITY > Total Stockholders' Equity",
                "children": []
              }
            ]
          },
          {
            "label": "TOTAL LIABILITIES & EQUITY",
            "values": [
              "862150.23"
            ],
            "path": "TOTAL LIABILITIES & EQUITY",
            "children": []
          }
        ],
        "total_assets": "862150.23",
        "total_liabilities": "359638.16",
        "total_equity": "502512.07",
        "total_liabilities_and_equity": "862150.23",
        "sections": [
          {
            "name": "ASSETS",
            "side": "assets",
            "items": [
              {
                "label": "Cash and Cash Equivalents",
                "value": "226076.30",
                "is_subtotal": false
              },
              {
                "label": "Accounts Receivable",
                "value": "158402.86",
                "is_subtotal": false
              },
              {
                "label": "Inventory",
                "value": "231707.36",
                "is_subtotal": false
              },
              {
                "label": "Prepaid Expenses",
                "value": "10940.38",
                "is_subtotal": false
              },
              {
                "label": "Total Current Assets",
                "value": "627126.90",
                "is_subtotal": true
              },
              {
                "label": "Property, Plant & Equipment",
                "value": "356347.57",
                "is_subtotal": false
              },
              {
                "label": "Less: Accumulated Depreciation",
                "value": "-170872.40",
                "is_subtotal": false
              },
              {
                "label": "Net PP&E",
                "value": "185475.17",
                "is_subtotal": false
              },
              {
                "label": "Intangible Assets",
                "value": "49548.16",
                "is_subtotal": false
              },
              {
                "label": "Total Assets",
                "value": "862150.23",
                "is_subtotal": true
              }
            ]
          },
          {
            "name": "LIABILITIES",
            "side": "liabilities",
            "items": [
              {
                "label": "Accounts Payable",
                "value": "142194.25",
                "is_subtotal": false
              },
              {
                "label": "Accrued Expenses",
                "value": "43954.80",
                "is_subtotal": false
              },
              {
                "label": "Current Portion of Long-Term Debt",
                "value": "47991.46",
                "is_subtotal": false
              },
              {
                "label": "Total Current Liabilities",
                "value": "234140.51",
                "is_subtotal": true
              },
              {
                "label": "Long-Term Debt",
                "value": "125497.65",
                "is_subtotal": false
              },
              {
                "label": "Total Liabilities",
                "value": "359638.16",
                "is_subtotal": true
              }
            ]
          },
          {
            "name": "STOCKHOLDERS' EQUITY",
            "side": "equity",
            "items": [
              {
                "label": "Common Stock",
                "value": "52946.40",
                "is_subtotal": false
              },
              {
                "label": "Retained Earnings",
                "value": "449565.67",
                "is_subtotal": false
              },
              {
                "label": "Total Stockholders' Equity",
                "value": "502512.07",
                "is_subtotal": true
              }
            ]
          }
        ],
        "status": "RECONCILED",
        "entity": "Pinnacle Manufacturing LLC",
        "as_of_year": 2024,
        "document_type": "balance_sheet"
      }
    }
  ]
}
```

**SDK Code**

```python
import requests

url = "https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets"

headers = {"Authorization": "Bearer <token>"}

response = requests.get(url, headers=headers)

print(response.json())
```

```javascript
const url = 'https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets';
const options = {method: 'GET', headers: {Authorization: 'Bearer <token>'}};

try {
  const response = await fetch(url, options);
  const data = await response.json();
  console.log(data);
} catch (error) {
  console.error(error);
}
```

```go
package main

import (
	"fmt"
	"net/http"
	"io"
)

func main() {

	url := "https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets"

	req, _ := http.NewRequest("GET", url, nil)

	req.Header.Add("Authorization", "Bearer <token>")

	res, _ := http.DefaultClient.Do(req)

	defer res.Body.Close()
	body, _ := io.ReadAll(res.Body)

	fmt.Println(res)
	fmt.Println(string(body))

}
```

```ruby
require 'uri'
require 'net/http'

url = URI("https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets")

http = Net::HTTP.new(url.host, url.port)
http.use_ssl = true

request = Net::HTTP::Get.new(url)
request["Authorization"] = 'Bearer <token>'

response = http.request(request)
puts response.read_body
```

```java
import com.mashape.unirest.http.HttpResponse;
import com.mashape.unirest.http.Unirest;

HttpResponse<String> response = Unirest.get("https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets")
  .header("Authorization", "Bearer <token>")
  .asString();
```

```php
<?php
require_once('vendor/autoload.php');

$client = new \GuzzleHttp\Client();

$response = $client->request('GET', 'https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets', [
  'headers' => [
    'Authorization' => 'Bearer <token>',
  ],
]);

echo $response->getBody();
```

```csharp
using RestSharp;

var client = new RestClient("https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets");
var request = new RestRequest(Method.GET);
request.AddHeader("Authorization", "Bearer <token>");
IRestResponse response = client.Execute(request);
```

```swift
import Foundation

let headers = ["Authorization": "Bearer <token>"]

let request = NSMutableURLRequest(url: NSURL(string: "https://api.spreadspace.app/api/borrowers/3f9c2b1e8d7a4c5b9e0f1a2b/extractions/balance-sheets")! as URL,
                                        cachePolicy: .useProtocolCachePolicy,
                                    timeoutInterval: 10.0)
request.httpMethod = "GET"
request.allHTTPHeaderFields = headers

let session = URLSession.shared
let dataTask = session.dataTask(with: request as URLRequest, completionHandler: { (data, response, error) -> Void in
  if (error != nil) {
    print(error as Any)
  } else {
    let httpResponse = response as? HTTPURLResponse
    print(httpResponse)
  }
})

dataTask.resume()
```