The Balance Sheet Object
The Balance Sheet object represents a comprehensive financial position snapshot at a specific point in time. It contains structured data showing all asset, liability, and equity accounts with their balances, following the fundamental accounting equation: Assets = Liabilities + Equity. The object is returned when you generate a balance sheet report via the COUNT Partner API and includes both summary totals and detailed line items for each account.
The structure follows standard accounting principles, organizing accounts into current and non-current classifications, with automatic calculation of working capital, total assets, total liabilities, and total equity. All monetary values are returned in the specified currency (or the organization's default currency if not specified).
Tab 1
summaryobject
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assetsobject
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liabilitiesobject
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equityarray
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calculationsobject
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filtersobject
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metadataobject
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{
"summary": {
"totalAssets": 500000,
"totalCurrentAssets": 200000,
"totalNonCurrentAssets": 300000,
"totalLiabilities": 200000,
"totalCurrentLiabilities": 50000,
"totalNonCurrentLiabilities": 150000,
"totalEquity": 300000,
"workingCapital": 150000,
"currentRatio": 4,
"quickRatio": 3.5,
"debtToEquityRatio": 0.67,
"currency": "USD"
},
"assets": {
"current": [
{
"id": 101,
"accountNumber": "1000",
"name": "Cash and Cash Equivalents",
"type": "Assets",
"subType": "Current Assets",
"classification": "Cash",
"balance": 75000,
"percentage": 15,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 102,
"accountNumber": "1200",
"name": "Accounts Receivable",
"type": "Assets",
"subType": "Current Assets",
"classification": "Receivables",
"balance": 100000,
"percentage": 20,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 103,
"accountNumber": "1300",
"name": "Inventory",
"type": "Assets",
"subType": "Current Assets",
"classification": "Inventory",
"balance": 25000,
"percentage": 5,
"parentId": null,
"level": 1,
"hasChildren": false
}
],
"nonCurrent": [
{
"id": 201,
"accountNumber": "1500",
"name": "Property, Plant & Equipment",
"type": "Assets",
"subType": "Fixed Assets",
"classification": "Property",
"balance": 400000,
"percentage": 80,
"parentId": null,
"level": 1,
"hasChildren": true
},
{
"id": 202,
"accountNumber": "1510",
"name": "Buildings",
"type": "Assets",
"subType": "Fixed Assets",
"classification": "Property",
"balance": 250000,
"percentage": 50,
"parentId": 201,
"level": 2,
"hasChildren": false
},
{
"id": 203,
"accountNumber": "1520",
"name": "Equipment",
"type": "Assets",
"subType": "Fixed Assets",
"classification": "Property",
"balance": 150000,
"percentage": 30,
"parentId": 201,
"level": 2,
"hasChildren": false
},
{
"id": 204,
"accountNumber": "1600",
"name": "Accumulated Depreciation",
"type": "Assets",
"subType": "Fixed Assets",
"classification": "Contra Asset",
"balance": -100000,
"percentage": -20,
"parentId": null,
"level": 1,
"hasChildren": false
}
]
},
"liabilities": {
"current": [
{
"id": 301,
"accountNumber": "2000",
"name": "Accounts Payable",
"type": "Liabilities",
"subType": "Current Liabilities",
"classification": "Payables",
"balance": 30000,
"percentage": 15,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 302,
"accountNumber": "2100",
"name": "Short-term Loans",
"type": "Liabilities",
"subType": "Current Liabilities",
"classification": "Debt",
"balance": 20000,
"percentage": 10,
"parentId": null,
"level": 1,
"hasChildren": false
}
],
"nonCurrent": [
{
"id": 401,
"accountNumber": "2500",
"name": "Long-term Debt",
"type": "Liabilities",
"subType": "Long-term Liabilities",
"classification": "Debt",
"balance": 150000,
"percentage": 75,
"parentId": null,
"level": 1,
"hasChildren": false
}
]
},
"equity": [
{
"id": 501,
"accountNumber": "3000",
"name": "Common Stock",
"type": "Equity",
"subType": "Contributed Capital",
"classification": "Capital Stock",
"balance": 100000,
"percentage": 33.33,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 502,
"accountNumber": "3100",
"name": "Retained Earnings",
"type": "Equity",
"subType": "Retained Earnings",
"classification": "Retained Earnings",
"balance": 200000,
"percentage": 66.67,
"parentId": null,
"level": 1,
"hasChildren": false
}
],
"calculations": {
"totalAssets": 500000,
"totalCurrentAssets": 200000,
"totalNonCurrentAssets": 300000,
"totalLiabilities": 200000,
"totalCurrentLiabilities": 50000,
"totalNonCurrentLiabilities": 150000,
"totalEquity": 300000,
"workingCapital": 150000,
"netAssets": 300000,
"currentRatio": 4,
"quickRatio": 3.5,
"debtToEquityRatio": 0.67,
"assetToLiabilityRatio": 2.5,
"equityPercentage": 60,
"liabilityPercentage": 40
},
"filters": {
"endDate": "2024-12-31",
"reportType": "accrual",
"currency": "USD",
"accounts": [],
"accountTypes": []
},
"metadata": {
"generatedAt": "2024-12-31T23:59:59Z",
"organizationId": 12345,
"organizationName": "Acme Corporation",
"reportId": 88888,
"reportTitle": "Year-End Balance Sheet 2024",
"fiscalYear": 2024,
"asOfDate": "2024-12-31"
}
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