CashFlowAccount

A row in the cash flow statement tree.

Concrete leaf rows correspond to a single GL account (with account_number). Interior nodes are computed/synthetic rows (Net Income) or subsection headers (Adjustments) that aggregate their children.

  • balances
    Type: Balances
    required

    Cash flow amounts per period (positive = inflow, negative = outflow)

    Properties: 1
  • id
    Type: string
    required

    GL account external ID, or a synthetic key for computed rows (e.g. 'net_income')

  • name
    Type: string
    required

    Account or row display name

  • account_number
    Type: stringnullable

    Account number (e.g., '21100'); null for computed/synthetic rows

  • children
    Type: array of CashFlowAccount

    Nested child rows (e.g. accounts under Adjustments)

    Properties: 8
  • drilldown
    Type: CashFlowAccountDrilldownnullable

    Drilldown descriptor when this row's amount reconciles to an underlying journal-entry set; null for non-drillable rows (Net Income, subsection headers).

    Properties: 3
  • is_subtotal
    Type: boolean

    Whether this row is a computed subtotal within its section

  • transaction_counts
    Type: Transaction Counts

    Map of period_id -> count of distinct journal entries posting to this account in the period. Populated only on concrete leaf GL-account rows; empty on computed rows and subsection headers. Keys align with populated balances cells.

    Properties: 1