The PnL Object
The P&L object represents a comprehensive Profit & Loss report for a specific time period. It contains structured financial data showing all income and expense accounts, calculated totals, and profitability metrics.
This object is returned when you generate a P&L report via the COUNT Partner API and includes both summary-level information and detailed line items for each account.
The structure follows standard accounting principles, organizing accounts into revenue (income) and expense categories, with automatic calculation of:
Gross profit
Operating income
Net income
All monetary values are returned in the specified currency, or the organization’s default currency if no currency is explicitly provided.
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{
"summary": {
"totalIncome": 150000,
"totalExpenses": 95000,
"grossProfit": 150000,
"netIncome": 55000,
"netProfitMargin": 36.67,
"currency": "USD"
},
"income": [
{
"id": 1001,
"accountNumber": "4000",
"name": "Sales Revenue",
"type": "Income",
"subType": "Operating Revenue",
"amount": 120000,
"percentage": 80,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 1002,
"accountNumber": "4100",
"name": "Service Revenue",
"type": "Income",
"subType": "Operating Revenue",
"amount": 25000,
"percentage": 16.67,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 1003,
"accountNumber": "4900",
"name": "Other Income",
"type": "Income",
"subType": "Non-Operating Income",
"amount": 5000,
"percentage": 3.33,
"parentId": null,
"level": 1,
"hasChildren": false
}
],
"costOfGoodsSold": [
{
"id": 1500,
"accountNumber": "5000",
"name": "Cost of Goods Sold",
"type": "Cost of Goods Sold",
"subType": "Direct Costs",
"amount": 45000,
"percentage": 30,
"parentId": null,
"level": 1,
"hasChildren": true
},
{
"id": 1501,
"accountNumber": "5010",
"name": "Materials",
"type": "Cost of Goods Sold",
"subType": "Direct Costs",
"amount": 30000,
"percentage": 20,
"parentId": 1500,
"level": 2,
"hasChildren": false
},
{
"id": 1502,
"accountNumber": "5020",
"name": "Direct Labor",
"type": "Cost of Goods Sold",
"subType": "Direct Costs",
"amount": 15000,
"percentage": 10,
"parentId": 1500,
"level": 2,
"hasChildren": false
}
],
"expenses": [
{
"id": 2001,
"accountNumber": "6000",
"name": "Operating Expenses",
"type": "Expenses",
"subType": "Operating Expenses",
"amount": 35000,
"percentage": 36.84,
"parentId": null,
"level": 1,
"hasChildren": true
},
{
"id": 2002,
"accountNumber": "6100",
"name": "Salaries & Wages",
"type": "Expenses",
"subType": "Payroll",
"amount": 20000,
"percentage": 21.05,
"parentId": 2001,
"level": 2,
"hasChildren": false
},
{
"id": 2003,
"accountNumber": "6200",
"name": "Rent",
"type": "Expenses",
"subType": "Facilities",
"amount": 8000,
"percentage": 8.42,
"parentId": 2001,
"level": 2,
"hasChildren": false
},
{
"id": 2004,
"accountNumber": "6300",
"name": "Utilities",
"type": "Expenses",
"subType": "Facilities",
"amount": 2000,
"percentage": 2.11,
"parentId": 2001,
"level": 2,
"hasChildren": false
},
{
"id": 2005,
"accountNumber": "6400",
"name": "Marketing & Advertising",
"type": "Expenses",
"subType": "Marketing",
"amount": 5000,
"percentage": 5.26,
"parentId": 2001,
"level": 2,
"hasChildren": false
},
{
"id": 2010,
"accountNumber": "7000",
"name": "Administrative Expenses",
"type": "Expenses",
"subType": "Administrative",
"amount": 10000,
"percentage": 10.53,
"parentId": null,
"level": 1,
"hasChildren": false
},
{
"id": 2020,
"accountNumber": "8000",
"name": "Interest Expense",
"type": "Expenses",
"subType": "Financial",
"amount": 5000,
"percentage": 5.26,
"parentId": null,
"level": 1,
"hasChildren": false
}
],
"calculations": {
"totalRevenue": 150000,
"totalCOGS": 45000,
"grossProfit": 105000,
"grossProfitMargin": 70,
"totalOperatingExpenses": 45000,
"operatingIncome": 60000,
"operatingMargin": 40,
"totalNonOperatingExpenses": 5000,
"netIncome": 55000,
"netProfitMargin": 36.67
},
"filters": {
"startDate": "2024-01-01",
"endDate": "2024-12-31",
"reportType": "accrual",
"currency": "USD",
"transactionStatus": "all",
"tags": [],
"accounts": [],
"accountTypes": [],
"vendors": [],
"customers": [],
"projects": []
},
"metadata": {
"generatedAt": "2024-12-31T23:59:59Z",
"organizationId": 12345,
"organizationName": "Acme Corporation",
"reportId": 98765,
"reportTitle": "Annual P&L 2024",
"fiscalYear": 2024,
"comparisonPeriod": null
}
}