The Balance Sheet object

An extracted balance sheet.

The retrieve endpoint returns this object on its own. The list endpoint returns one per document, wrapped as { "borrower_id": …, "statements": [ { "extracted_document_id", "document_category", "report_data" } ] }.

balance_sheet carries the statement’s rows as a labeled tree in the document’s own grouping, sections the same content flattened by side, and periods the statement’s columns with their as_of dates. cpa_engagement states the engagement level the statement was prepared under (0 none, 1 compiled or prepared, 2 reviewed, 3 audited), with cpa_engagement_label as its display string.

The documents behind this object carry document_category balance_sheet, balance_sheet_platform, balance_sheet_single, balance_sheet_dual, comparative_balance_sheet, balance_sheet_multi, monthly_balance_sheet, quarterly_balance_sheet or trend_balance_sheet. Money keys are JSON strings with exactly two decimals ("9200000.00", "-1250.50"). Date keys are as printed on the document unless a key’s Type column states a format.

Fields

Key	Type	Present when	Description
`document_type`	always `balance_sheet`	Always	Which family of document this is.
`entity`	string, nullable	When the document states it	The reporting entity’s name as printed.
`entity_source`	string	When the document states it	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	On a spreadsheet upload whose own sheet does not name the company, when the workbook names exactly one company; absent otherwise.	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.
`periods`	array of objects	Always	The statement’s columns, one entry per period, newest first.
`period_count`	integer	Always	Number of period columns.
`billing_years`	integer	Always	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).
`as_of_year`	integer, nullable	When the document states it	The year of the latest period, when the document states one.
`reporting_unit`	string, one of `ones`, `thousands`, `millions`, `billions`	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	The unit the figures are printed in; on the wire the figures are already whole dollars.
`scale_multiplier`	integer	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	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`	array of string	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	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`	string, one of `printed`, `none`	On a profit and loss, balance sheet or cash flow statement; absent on an older extraction.	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.
`balance_sheet`	array of BalanceSheetRow	Always	The printed lines as a tree: section headings, their lines, and subtotals.
`receivable_allowances`	array of objects	On a balance sheet whose receivables caption states its allowance; absent otherwise.	The allowance each receivables line states in its own caption, when a caption states one.
`totals`	object	When the document states it	The headline totals per period, the totals the balance check used, and whether each of those is printed.
`total_assets`	string (money), nullable	Always	Total assets for the latest period.
`total_liabilities`	string (money), nullable	Always	Total liabilities for the latest period.
`total_mezzanine_equity`	string (money), nullable	When the document states it	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.
`total_equity`	string (money), nullable	Always	Total equity for the latest period.
`total_liabilities_and_equity`	string (money), nullable	Always	Total liabilities and equity for the latest period.
`sections`	array of objects	Always	The printed lines grouped by section, with subtotals marked.
`status`	string, one of `RECONCILED`, `FLAGGED`	Always	`RECONCILED` when total assets equal total liabilities and equity in every period; `FLAGGED` otherwise.
`signals`	array of objects	When the document states it	Notes about the statement’s reporting period, when any.
`period_source`	string	When the document states it	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`	object	When the document states it	The printed lines mapped onto standard line names.
`cpa_engagement`	integer	When the document states it	The accountant’s level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
`cpa_engagement_label`	string	When the document states it	The assurance level in words.
`presentation`	string, one of `formal`, `free_form`	On a profit and loss, balance sheet or cash flow statement (a spreadsheet upload reads free_form); absent on an older extraction.	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).
`packet`	object	When the document states it	Where the statement sat in the financial statement packet it arrived in, when it arrived in one.
`summary`	object	On the single-document read, when at least one summary row matches a printed line; not on the list or the untyped reads.	The statement’s headline figures by section, on the single-document read.

`periods[]`

One period column.

Key	Type	Present when	Description
`label`	string, nullable	Always	The column header as printed; null when the column prints none.
`as_of`	string (as printed), nullable	Always	The period’s as-of date, when the header states one.
`inferred`	boolean	Always	True when the document prints no header for the period.

`receivable_allowances[]`

The allowance a receivables line states in its own caption.

Key	Type	Present when	Description
`label`	string	Always	The receivables line’s label as printed.
`path`	string	Always	The receivables line’s address in the tree.
`allowance_label`	string	Always	The allowance in words, for example Less allowance for credit losses.
`values`	array of string (money) or null	Always	The allowance per period; null where the caption states none for the period.

`totals`

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

Key	Type	Present when	Description
`TOTAL_ASSETS`	array of string (money) or null, nullable	When the document states it	Total assets per period as printed; null when the statement prints no such line.
`TOTAL_LIABILITIES`	array of string (money) or null, nullable	When the document states it	Total liabilities per period as printed; null when the statement prints no such line.
`TOTAL_MEZZANINE_EQUITY`	array of string (money) or null, nullable	When the document states it	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`	array of string (money) or null, nullable	When the document states it	Total equity per period as printed; null when the statement prints no such line.
`TOTAL_LIABILITIES_AND_EQUITY`	array of string (money) or null, nullable	When the document states it	Total liabilities and equity per period as printed; null when the statement prints no such line.
`effective`	object	When the document states it	The totals the balance check used.
`src`	object	When the document states it	Whether each total the balance check used is printed.

`totals.effective`

The totals the balance check used.

Key	Type	Present when	Description
`TOTAL_ASSETS`	array of string (money) or null, nullable	When the document states it	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`	array of string (money) or null, nullable	When the document states it	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`	array of string (money) or null, nullable	When the document states it	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`	array of string (money) or null, nullable	When the document states it	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`	array of string (money) or null, nullable	When the document states it	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.

`totals.src`

Whether each total the balance check used is printed.

Key	Type	Present when	Description
`TOTAL_ASSETS`	string, nullable	When the document states it	`printed` when the statement prints a total assets line, `derived` otherwise; null when the balance check had no such total.
`TOTAL_LIABILITIES`	string, nullable	When the document states it	`printed` when the statement prints a total liabilities line, `derived` otherwise; null when the balance check had no such total.
`TOTAL_MEZZANINE_EQUITY`	string, nullable	When the document states it	`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, nullable	When the document states it	`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, nullable	When the document states it	`printed` when the statement prints a total liabilities and equity line, `derived` otherwise; null when the balance check had no such total.

`sections[]`

One section of the statement.

Key	Type	Present when	Description
`name`	string	Always	The section heading as printed.
`side`	string, one of `assets`, `liabilities`, `equity`	Always	One of assets, liabilities or equity.
`items`	array of objects	Always	The section’s lines in print order.

`sections[].items[]`

One line of a section.

Key	Type	Present when	Description
`label`	string	Always	The line’s name.
`value`	string (money), nullable	Always	The line’s figure for the latest period.
`is_subtotal`	boolean	Always	True when the line is a printed subtotal.

`signals[]`

A note about the statement’s reporting period.

Key	Type	Present when	Description
`severity`	string, one of `info`, `warn`	Always	How much weight the note carries: info or warn.
`code`	string, one of `coverage_unreadable`, `no_reporting_period`, `year_from_file_metadata`, `year_from_filename`, `year_from_page_image`, `year_matches_print_stamp`	Always	The note’s identifier.
`detail`	string	Always	The note in words.

`canonical`

The printed lines mapped onto standard line names.

Key	Type	Present when	Description
`schema_version`	string, nullable	Always	Version of the standard line vocabulary the names come from.
`statement`	string	Always	Which statement vocabulary applies: balance_sheet, income_statement or cash_flow.
`rows`	array of objects	Always	One entry per printed line, in print order.
`blocks`	array of objects	Always	One entry per printed subtotal and the lines that foot into it.
`gates`	object	Always	Summary verdicts over the whole statement.
`entity_signal`	string, nullable	Always	A note about the entity the statement belongs to, when the line names carry one.

`canonical.rows[]`

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

Key	Type	Present when	Description
`key`	string	Always	Address of the printed line within the statement.
`raw_label`	string, nullable	Always	The line’s label as printed.
`concept_id`	string, nullable	Always	The standard line name the printed label corresponds to, or null when it corresponds to none.
`method`	string, one of `exact`, `fuzzy`, `keyword`, `structural`, `reconciled`	Always	How closely the printed label matches the standard name: exact, fuzzy, structural, or reconciled when it matches none.
`block`	string, nullable	Always	The subtotal block the line belongs to, when it belongs to one.
`parent_concept_id`	string, nullable	Always	The standard name of the subtotal the line foots into, when it foots into one.

`canonical.blocks[]`

A printed subtotal and whether its lines foot into it.

Key	Type	Present when	Description
`id`	string	Always	Address of the subtotal’s printed line.
`parent_concept_id`	string, nullable	Always	The standard name of the subtotal, when it corresponds to one.
`footing`	string	Always	Whether the lines above the subtotal add up to it: pass, fail or not_applicable.

`canonical.gates`

Summary verdicts over the whole statement.

Key	Type	Present when	Description
`identity`	string	Always	Whether total assets equal total liabilities plus equity on every column: pass, fail or not_applicable.
`classified_footing`	string	Always	Whether the current and noncurrent subtotals foot: pass, fail or not_applicable.
`blocks_failed`	integer	Always	Number of printed subtotals whose lines do not add up to them.

`packet`

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

Key	Type	Present when	Description
`section_index`	integer	Always	Position of the statement among the packet’s statements, counting from zero.
`pages`	array of integer	Always	First and last page of the statement within the packet, counting from one.
`letter_date`	string (YYYY-MM-DD), nullable	Always	Date of the accountant’s letter that accompanied the packet, when the letter printed one.
`letter_page`	integer, nullable	Always	Page of the packet the accountant’s letter is on, when the packet carries one.
`page_list`	array of integer	On a statement whose pages in the packet are not one unbroken run; absent otherwise.	Every page of the packet the statement is printed on, counting from one, when they are not one unbroken run; absent otherwise.

`summary`

The statement’s headline figures by section, on the single-document read.

Key	Type	Present when	Description
`title`	string	Always	The period the rows cover, as a heading.
`sections`	array of objects	Always	The row blocks, in display order.

`summary.sections[]`

A block of headline rows under one heading.

Key	Type	Present when	Description
`key`	string	Always	The block’s identifier, for example assets, liabilities or pl.
`heading`	string, nullable	Always	The block’s heading, or null when the block has none.
`rows`	array of objects	Always	The rows of the block, in display order.

`summary.sections[].rows[]`

One headline figure and the printed line it names.

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

Shared objects

Object types that several keys above carry. The Type column names them.

BalanceSheetRow

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

Key	Type	Present when	Description
`label`	string	Always	The line’s name: its printed label without the figures and detail the label states, which are in caption, footnote and components.
`values`	array of string (money) or null, nullable	Always	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	Always	The line’s address in the tree.
`children`	array of BalanceSheetRow	Always	The lines nested under this one.
`caption`	string	On a line whose printed label says more than its name; absent otherwise.	The line’s label exactly as printed, present when it states more than the name.
`footnote`	string	On a line whose printed label states detail beyond its name; absent otherwise.	What the printed label states beyond the line’s name, such as a par value or share counts, as printed.
`components`	array of objects	On a line whose printed label states an amount it is net of; absent otherwise.	Present when the printed label states an amount the line is net of: the line before that deduction, then the deduction.

`BalanceSheetRow.components[]`

One figure a net line’s label states.

Key	Type	Present when	Description
`role`	string, one of `gross`, `deduction`	Always	`gross` for the line before the deduction (the line’s figure and the deduction added together), `deduction` for the amount the label states.
`label`	string	Always	The figure’s name.
`values`	array of string (money) or null	Always	The figure per period; null where the label states none for the period.