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.
currencyandcurrency_exponentfor the account are visible in thebalancesobject.
| 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  If an account is  | 
| balances object | The pending, posted, and available balances for this ledger account. See Ledger Balances for more details. | 
| 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  | 
| ledgerable_id string | If the ledger account is linked to a ledgerable account, the id will be populated here, otherwise  | 
| external_id string | An optional user-defined 180 character unique identifier | 
| created_at datetime | The datetime that the ledger account was created. | 
| updated_at datetime | The datetime of the last update to the ledger account. | 
{
    "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",
    "external_id": null,
    "metadata": {},
    "live_mode": true,
    "created_at": "2020-08-04T16:54:32Z",
    "updated_at": "2020-08-04T16:54:32Z"
}