Ledger Accounts

A ledger_account is an account in a double-entry accounting system. Common examples include asset, liability, expense, and revenue accounts. Each ledger account belongs to a ledger and can only have entries with other accounts belonging to the same ledger.

Attribute	Description
id string	Unique identifier for the ledger account.
name string	The name of the ledger account. e.g. Assets
description string	An optional free-form description for internal use.
normal_balance string	One of `credit`, `debit` If an account is `credit` normal, then a "negative" balance would be one where the debit balance exceeds the credit balance. For example, liabilities accounts are `credit` normal whereas assets accounts are `debit` normal.
balances object	The pending, posted, and available balances for this ledger account. The posted balance is the sum of all `posted` entries on the account. The pending balance is the sum of all `pending` and `posted` entries on the account. The available balance is the `posted` incoming entries minus the sum of the `pending` and `posted` outgoing amounts. See the Transaction Status and Balances guide for more information.
ledger_id string	The ID of the ledger this account belongs to.
metadata object	Additional data represented as key-value pairs. Both the key and value must be strings. See Metadata.
live_mode boolean	This field will be true if this object was created with a production API key or false if created with a test API key.
lock_version int32	This field is incremented when the pending or posted balance of the ledger account changes. Can be referenced when creating a ledger transaction to prevent the transaction from being created if the lock version has changed.
ledgerable_type string	If the ledger account is linked to a ledgerable account, the type will be populated here, otherwise `null`. This can be either `external_account` or `internal_account`. See Linking to Other Modern Treasury Objects
ledgerable_id string	If the ledger account is linked to a ledgerable account, the id will be populated here, otherwise `null`.

{
    "id": "f1c7e474-e6d5-4741-9f76-04510c8b6d7a",
    "object": "ledger_account",
    "name": "Liabilities",
    "ledger_id": "a9d970da-207e-43da-b4d6-6e9ae01ba2cc",
    "description": null,
    "lock_version": 6,
    "normal_balance": "credit",
    "balances": {
      "effective_at_lower_bound": "2020-08-04T16:54:32Z",
      "effective_at_upper_bound": "2021-08-04T16:54:32Z",
      "pending_balance": {
        "credits": 50000,
        "debits": 10000,
        "amount": 40000,
        "currency": "USD",
        "currency_exponent": 2
      },
      "posted_balance": {
        "credits": 20000,
        "debits": 1000,
        "amount": 19000,
        "currency": "USD",
        "currency_exponent": 2
      },
      "available_balance": {
        "credits": 20000,
        "debits": 10000,
        "amount": 10000,
        "currency": "USD",
        "currency_exponent": 2
      } 
    },
    "ledgerable_type": "external_account",
    "ledgerable_id": "22c19f2f-14cf-4a17-b5d0-c6838e3eaeb3",
    "metadata": {},
    "live_mode": true,
    "created_at": "2020-08-04T16:54:32Z",
    "updated_at": "2020-08-04T16:54:32Z"
}