Fixed assets

Assets, depreciation books, disposals and book-tax differences.

POST /v1/assets

Register a fixed asset

Register an asset; the depreciation schedule comes from data-vNext.

The yearly schedule of the accounting book is computed from the method, useful life and convention (and from tax_asset_class for the older single tax memo, and from books for tax books); the response returns it. post_acquisition also posts Dr asset cost / Cr credit_account through the approval policy; acquisition_status says whether that entry is posted or waits for approval. A purchase bill given as source_document is linked instead. Accounts default to the entity's asset roles. The credit_account follows the rule for the accounts of documents: not a control account (receivables, payables, bank, the asset accounts), not a tax account, neither revenue nor expense; an acquisition paid or owed goes to a clearing account. A wrong acquisition is undone with POST /v1/assets/{asset}/reverse-acquisition. Refused: 409 when the code exists in the entity; 422 when the source document is not a purchase bill, the residual value is not below the cost (salvage_not_below_cost), the asset goes into service before it is acquired (in_service_before_acquisition), post_acquisition has no credit_account, the credit account is one the rule refuses (control_account_on_document, tax_account_on_document, document_account_type), or a tax book needs an asset class or method.

Request body

application/json (required): AssetInput

Example request

curl -X POST "$ERP_URL/v1/assets" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "acquisition_date": "2026-09-01",
  "code": "FA-001",
  "cost": "12000.00",
  "entity": "CH01",
  "name": "Server rack",
  "useful_life_years": "5"
}'

Responses

Example response (shape)

{
  "id": "string",
  "code": "string",
  "schedule": {},
  "tax_schedule": {},
  "acquisition_status": "string",
  "acquisition_number": "string"
}

GET /v1/assets/{asset}

Get a fixed asset

One asset with its terms, accounts (by code), source bill and the books it is in.

Cost and salvage are in the entity's functional currency. Position and schedules per book are in GET /v1/assets/{asset}/books. Refused with 404 for an unknown asset.

Parameters

Example request

curl "$ERP_URL/v1/assets/FA-001" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

{
  "id": "string",
  "code": "string",
  "name": "string",
  "entity": "string",
  "status": "string",
  "acquisition_date": "2026-09-21",
  "in_service_date": "2026-09-21",
  "disposal_date": "2026-09-21",
  "cost": "string",
  "salvage": "string",
  "method": "string",
  "useful_life_years": "string",
  "rate_percent": "string",
  "convention": "string",
  "cost_account": "string",
  "accumulated_account": "string",
  "expense_account": "string",
  "source_bill": "string",
  "source_bill_id": "string",
  "books": [
    "string"
  ],
  "value_changes": [
    "string"
  ]
}

GET /v1/assets/{asset}/books

List the books of a fixed asset

Every book the asset is depreciated in, with its schedule and position at as_of.

The accounting book BOOK comes first (accumulated depreciation as posted), then MEMO when the asset has a tax memo, then the tax books by code. For tax books the response also gives the temporary difference against the accounting book and, for the book that carries deferred tax, the deferred tax amount. Refused with 404 for an unknown asset.

Parameters

Example request

curl "$ERP_URL/v1/assets/FA-001/books" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

[
  {
    "book": "string",
    "name": "string",
    "kind": "string",
    "standard": "string",
    "posts_to_gl": true,
    "deferred_tax": true,
    "asset_class": "string",
    "asset_class_name": "string",
    "method": "string",
    "dataset_version": "string",
    "as_of": "2026-09-21",
    "accumulated": "string",
    "carrying_amount": "string",
    "temporary_difference": "string",
    "tax_rate_percent": "string",
    "deferred_tax_amount": "string",
    "schedule": [
      {
        "fiscal_year": 1,
        "opening_book_value": "string",
        "depreciation": "string",
        "accumulated": "string",
        "closing_book_value": "string",
        "book_value": null,
        "difference": null
      }
    ],
    "notes": [
      "string"
    ],
    "note_reasons": [
      {
        "words": "string",
        "code": "string",
        "details": null,
        "text": "string"
      }
    ]
  }
]

POST /v1/assets/{asset}/books

Add a fixed asset to a tax book

Depreciate the asset in a tax book too; the schedule comes from data-vNext.

Give an asset_class (which fills method, life, rate and convention) or at least a method; the schedule is computed from the asset's cost and in-service date and returned with the position as of today. Nothing is posted. Refused: 404 for an unknown asset or tax book; 409 when the asset is already in the book; 422 when neither asset_class nor method is given or the class is from another jurisdiction than the book's regime.

Parameters

Request body

application/json (required): AssetBookInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/books" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "asset_class": "ch.estv.it_hardware_software",
  "book": "TAX-CH"
}'

Responses

Example response (shape)

{
  "book": "string",
  "name": "string",
  "kind": "string",
  "standard": "string",
  "posts_to_gl": true,
  "deferred_tax": true,
  "asset_class": "string",
  "asset_class_name": "string",
  "method": "string",
  "dataset_version": "string",
  "as_of": "2026-09-21",
  "accumulated": "string",
  "carrying_amount": "string",
  "temporary_difference": "string",
  "tax_rate_percent": "string",
  "deferred_tax_amount": "string",
  "schedule": [
    {
      "fiscal_year": 1,
      "opening_book_value": "string",
      "depreciation": "string",
      "accumulated": "string",
      "closing_book_value": "string",
      "book_value": "string",
      "difference": "string"
    }
  ],
  "notes": [
    "string"
  ],
  "note_reasons": [
    {
      "words": "string",
      "code": "string",
      "details": {},
      "text": "string"
    }
  ]
}

GET /v1/assets/{asset}/books/{book}/schedule

Get an asset's depreciation schedule in one book

The schedule by fiscal year and the position at as_of of one of the asset's books.

Same content as one element of GET /v1/assets/{asset}/books. Refused with 404 when the asset does not exist or is not in that book.

Parameters

Example request

curl "$ERP_URL/v1/assets/FA-001/books/BOOK/schedule" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

{
  "book": "string",
  "name": "string",
  "kind": "string",
  "standard": "string",
  "posts_to_gl": true,
  "deferred_tax": true,
  "asset_class": "string",
  "asset_class_name": "string",
  "method": "string",
  "dataset_version": "string",
  "as_of": "2026-09-21",
  "accumulated": "string",
  "carrying_amount": "string",
  "temporary_difference": "string",
  "tax_rate_percent": "string",
  "deferred_tax_amount": "string",
  "schedule": [
    {
      "fiscal_year": 1,
      "opening_book_value": "string",
      "depreciation": "string",
      "accumulated": "string",
      "closing_book_value": "string",
      "book_value": "string",
      "difference": "string"
    }
  ],
  "notes": [
    "string"
  ],
  "note_reasons": [
    {
      "words": "string",
      "code": "string",
      "details": {},
      "text": "string"
    }
  ]
}

POST /v1/assets/{asset}/dispose

Dispose of a fixed asset

Derecognise an active asset on disposal_date and book the gain or loss.

Posts one entry dated at the disposal: the depreciation the schedule reaches by the end of the disposal period and not yet booked (Dr expense / Cr accumulated; the other way round for what runs of later periods of its fiscal year booked after the disposal date), Cr cost, Dr accumulated depreciation, Dr proceeds_account for any proceeds, and the difference as gain or loss on the entity's asset-disposal account. The result is the usual submit result with the approval policy decision; the asset becomes disposed once the entry is posted (and keeps its status if it is rejected). An agent's disposal always waits for a person, whatever the policy says of the amount. Refused: 409 when the asset is not active, a depreciation entry or an earlier disposal of it waits for approval, its acquisition entry is not posted, depreciation of it is booked in a later fiscal year, or the period is closed; 422 when there are proceeds without proceeds_account, proceeds_account_not_cash (account) when it is not a bank or cash account (a sale on credit is sold on a sales invoice: POST /v1/assets/{asset}/sale), or the disposal is dated before the asset went into service (disposal_before_in_service) or after today where the company is (disposal_in_future).

Parameters

Request body

application/json (required): DisposalInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/dispose" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "disposal_date": "2026-09-30",
  "proceeds": "2500.00",
  "proceeds_account": "1020"
}'

Responses

Example response (shape)

{
  "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "status": "string",
  "number": "string",
  "policy": {
    "decision": "allow",
    "reason": "string",
    "rule_id": "string",
    "table_id": "string"
  },
  "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "reason": "string"
}

GET /v1/assets/{asset}/history

Get the history of a fixed asset

Everything that happened to the asset, oldest first, each with its date, amount and journal entry: its acquisition (the entry, or the purchase bill the cost came from), each depreciation, any other entry booked to it, its disposal and reversals of these; then each tax book's depreciation of the fiscal years that have ended (tax books post nothing). Also the asset's audit trail. book_value is the accounting book's value after each posted entry. Refused with 404 for an unknown asset.

Parameters

Example request

curl "$ERP_URL/v1/assets/FA-001/history" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

{
  "asset": "string",
  "currency": "string",
  "events": [
    {
      "date": "2026-09-21",
      "kind": "acquisition",
      "book": "string",
      "description": "string",
      "amount": "string",
      "book_value": "string",
      "status": "string",
      "journal_entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
      "journal_entry_number": "string",
      "document_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
      "document_number": "string"
    }
  ],
  "changes": [
    {
      "id": 1,
      "at": "2026-09-21T09:30:00Z",
      "actor": {},
      "action": "string",
      "object_type": "string",
      "object_id": "string",
      "request_id": "string",
      "idempotency_key": "string",
      "data": {}
    }
  ]
}

POST /v1/assets/{asset}/impairment

Write down a fixed asset (impairment)

Write the carrying amount of an active asset down by amount, or to recoverable_amount.

Posts one entry dated impairment_date: first the depreciation the schedule reaches by the end of the period and has not booked yet, then Dr impairment loss (role asset_impairment_loss) / Cr the asset's accumulated depreciation. An asset carried at a revalued amount sets the write-down against its revaluation surplus first (IAS 36.61). The salvage is at most the new carrying amount; from the next period the lower value is depreciated over the rest of the useful life. The entry goes through the approval policy; a rejection puts the asset back. Refused as a partial retirement is (409 and 422), and 422 when the write-down is more than the carrying amount (impairment_too_large) or the recoverable amount is not below it (no_impairment).

Parameters

Request body

application/json (required): ImpairmentInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/impairment" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "impairment_date": "2026-10-31",
  "reason": "Machine damaged by water; repair not economic",
  "recoverable_amount": "6000.00"
}'

Responses

Example response (shape)

{
  "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "asset": "string",
  "kind": "impairment",
  "date": "2026-09-21",
  "reason": "string",
  "retired_percent": "string",
  "cost_before": "string",
  "cost_after": "string",
  "carrying_before": "string",
  "carrying_after": "string",
  "depreciation_to_period_end": "string",
  "proceeds": "string",
  "profit_or_loss": "string",
  "surplus_change": "string",
  "submit": {
    "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "status": "string",
    "number": "string",
    "policy": {
      "decision": "allow",
      "reason": "string",
      "rule_id": "string",
      "table_id": "string"
    },
    "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "reason": "string"
  }
}

POST /v1/assets/{asset}/impairment-reversal

Reverse an impairment of a fixed asset

Write an impaired asset up again by amount, or to recoverable_amount, once the reasons for the impairment no longer apply (IAS 36.114; HGB § 253 (5), the Wertaufholung; OR 960a).

Posts one entry dated reversal_date: first the depreciation the schedule reaches by the end of the period and has not booked yet, then Dr the asset's accumulated depreciation / Cr the impairment account (role asset_impairment_loss), as income. The write-up is at most the value the asset would have, net of depreciation, had it not been impaired, and what its impairments took to profit or loss (IAS 36.117): a recoverable_amount above it writes the asset up to it, an amount above it is refused. The asset stays at cost less depreciation; from the next period the higher value is depreciated over the rest of the useful life. A person records it (the policy action change_asset_value, which agents are always denied: 403), and the entry goes through the approval policy; a rejection puts the asset back. Refused as a partial retirement is (409 and 422), and 409 under US GAAP and ASPE, which forbid it (impairment_reversal_not_allowed with law); 422 when the asset carries no impairment to reverse (no_impairment_to_reverse), the recoverable amount is not above the carrying amount (no_reversal) or the amount is above what may be reversed (impairment_reversal_too_large with most).

Parameters

Request body

application/json (required): ImpairmentReversalInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/impairment-reversal" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "reason": "Market for the machine recovered; valuation of 20 December 2026",
  "recoverable_amount": "11000.00",
  "reversal_date": "2026-12-31"
}'

Responses

Example response (shape)

{
  "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "asset": "string",
  "kind": "impairment",
  "date": "2026-09-21",
  "reason": "string",
  "retired_percent": "string",
  "cost_before": "string",
  "cost_after": "string",
  "carrying_before": "string",
  "carrying_after": "string",
  "depreciation_to_period_end": "string",
  "proceeds": "string",
  "profit_or_loss": "string",
  "surplus_change": "string",
  "submit": {
    "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "status": "string",
    "number": "string",
    "policy": {
      "decision": "allow",
      "reason": "string",
      "rule_id": "string",
      "table_id": "string"
    },
    "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "reason": "string"
  }
}

POST /v1/assets/{asset}/partial-retirement

Retire a part of a fixed asset

Retire a part of an active asset, given as a percentage or an amount of its cost.

Posts one entry dated retirement_date: first the depreciation the schedule reaches by the end of the period and has not booked yet, then Cr cost of the part, Dr its share of the accumulated depreciation, Dr proceeds_account for the net proceeds and the difference as gain or loss on the asset-disposal accounts. The salvage shrinks in proportion; from the next period what is left is depreciated over the rest of the useful life. The entry goes through the approval policy (submit); while it waits, depreciation runs leave the asset alone, and a rejection puts the asset back as it was. To sell the part to a customer on an invoice, use POST /v1/assets/{asset}/sale. Refused: 409 when the asset is not active, something of it waits for approval (asset_change_waits, disposal_waits, depreciation_waits), depreciation is booked after the period (depreciation_booked_later), its value changed later (asset_changed_later) or the period is closed; 422 for a date before the asset is in service (asset_change_before_service) or after today (asset_change_in_future), a part not below the cost (retirement_too_large: dispose of the asset instead) or proceeds without proceeds_account.

Parameters

Request body

application/json (required): PartialRetirementInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/partial-retirement" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "percent": "25",
  "proceeds": "2000.00",
  "proceeds_account": "1020",
  "retirement_date": "2026-10-15"
}'

Responses

Example response (shape)

{
  "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "asset": "string",
  "kind": "impairment",
  "date": "2026-09-21",
  "reason": "string",
  "retired_percent": "string",
  "cost_before": "string",
  "cost_after": "string",
  "carrying_before": "string",
  "carrying_after": "string",
  "depreciation_to_period_end": "string",
  "proceeds": "string",
  "profit_or_loss": "string",
  "surplus_change": "string",
  "submit": {
    "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "status": "string",
    "number": "string",
    "policy": {
      "decision": "allow",
      "reason": "string",
      "rule_id": "string",
      "table_id": "string"
    },
    "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "reason": "string"
  }
}

POST /v1/assets/{asset}/revaluation

Revalue a fixed asset to fair value

Revalue an active asset to fair_value under the revaluation model (IAS 16.31).

Posts one entry dated revaluation_date: first the depreciation the schedule reaches by the end of the period and has not booked yet, then the accumulated depreciation eliminated against the cost and the cost restated to the fair value (IAS 16.35(b)). A rise is credited to the revaluation surplus in equity (role revaluation_surplus), as income where it reverses an earlier loss of the asset; a fall is set against the asset's surplus first and the rest is a loss (IAS 16.39 and 40). From the next period the revalued amount less the salvage is depreciated over the rest of the useful life. The entry goes through the approval policy; a rejection puts the asset back. Refused as a partial retirement is (409 and 422), and 409 when the company's books follow a law that keeps assets at cost (revaluation_not_allowed with law: Swiss OR 960a, HGB § 253 (1), art. 2426 c.c., the Spanish PGC, US GAAP, ASPE) or for a French free revaluation (revaluation_not_built); 422 when the fair value is the carrying amount (revaluation_no_change) or the useful life is over (asset_life_over, 409).

Parameters

Request body

application/json (required): RevaluationInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/revaluation" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "fair_value": "15000.00",
  "reason": "Valuation report of 20 December 2026",
  "revaluation_date": "2026-12-31"
}'

Responses

Example response (shape)

{
  "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "asset": "string",
  "kind": "impairment",
  "date": "2026-09-21",
  "reason": "string",
  "retired_percent": "string",
  "cost_before": "string",
  "cost_after": "string",
  "carrying_before": "string",
  "carrying_after": "string",
  "depreciation_to_period_end": "string",
  "proceeds": "string",
  "profit_or_loss": "string",
  "surplus_change": "string",
  "submit": {
    "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "status": "string",
    "number": "string",
    "policy": {
      "decision": "allow",
      "reason": "string",
      "rule_id": "string",
      "table_id": "string"
    },
    "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "reason": "string"
  }
}

POST /v1/assets/{asset}/reverse-acquisition

Reverse the acquisition of a fixed asset

Take an asset registered or posted by mistake off the register, reversing its acquisition.

For an active asset with no depreciation booked and no disposal. Its acquisition entry is reversed like a journal entry: dated on (default: the acquisition entry's date; its period must be open), with the required reason, through the approval policy (action reverse_entry, source fa). Only a person reverses (403 for an agent or without the post scope); an acquisition someone else created, posted or approved waits for a second person (status pending_approval with approval_id, decided with POST /v1/approvals/{approval_id}/approve, which checks everything again). Once the reversal is posted the asset's status is reversed. An asset without an acquisition entry of its own (bought with a purchase bill, or already on the books) has nothing to reverse and leaves the register at once; correct the bill with a vendor credit note. Refused: 409 when the asset is not active, a disposal of it waits, depreciation of it is booked (asset_depreciated: dispose of it instead) or its value changed (asset_value_changed), its acquisition waits for approval or is already reversed (or its reversal waits), or the period is closed; 422 without a reason.

Parameters

Request body

application/json (required): ReverseRequest

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/reverse-acquisition" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "on": "2026-10-01",
  "reason": "Accrual released"
}'

Responses

Example response (shape)

{
  "asset": "string",
  "status": "pending_approval",
  "reversal_entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "reversal_number": "string",
  "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6"
}

POST /v1/assets/{asset}/sale

Sell a fixed asset to a customer on an invoice

Sell an active asset, or a part of it (percent or cost), to a customer.

Makes and submits a sales invoice dated sale_date to customer: one line of goods for net_amount at the VAT rate rate_type (the customer's country decides the treatment, as on any invoice), booked to the clearing account of asset sales (role asset_sale_clearing), so the VAT is on the VAT return and the receivable on the customer. Then the whole asset is disposed of (as POST /v1/assets/{asset}/dispose) or the part retired (as POST /v1/assets/{asset}/partial-retirement) against the invoice's net amount in the company's currency (proceeds), which the asset's entry takes out of the clearing account: the gain or loss is against the proceeds without VAT. Both entries go through the approval policy; the asset's entry posts only after the invoice (sale_invoice_not_posted). An agent's sale always waits for a person: the invoice, and then the asset's entry. Refused as the disposal or the partial retirement is, and as the invoice is (an unknown or inactive customer, a closed period).

A price reduced after the sale is an ordinary sales credit note (POST /v1/documents) whose line names the account of gains on disposals (role asset_disposal_gain). A line on the account of losses on disposals is refused as on any sales document (422 document_account_type: an expense account), and one on the clearing account too (422 control_account_on_document: only the sale's invoice books there).

Parameters

Request body

application/json (required): AssetSaleInput

Example request

curl -X POST "$ERP_URL/v1/assets/FA-001/sale" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "customer": "C-CH",
  "net_amount": "8000.00",
  "sale_date": "2026-10-15"
}'

Responses

Example response (shape)

{
  "invoice_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "invoice_number": "string",
  "invoice_status": "string",
  "currency": "string",
  "net_amount": "string",
  "tax_amount": "string",
  "total": "string",
  "proceeds": "string",
  "disposal": {
    "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "status": "string",
    "number": "string",
    "policy": {
      "decision": null,
      "reason": null,
      "rule_id": null,
      "table_id": null
    },
    "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "reason": "string"
  },
  "change": {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "asset": "string",
    "kind": "impairment",
    "date": "2026-09-21",
    "reason": "string",
    "retired_percent": "string",
    "cost_before": "string",
    "cost_after": "string",
    "carrying_before": "string",
    "carrying_after": "string",
    "depreciation_to_period_end": "string",
    "proceeds": "string",
    "profit_or_loss": "string",
    "surplus_change": "string",
    "submit": {
      "entry_id": null,
      "status": null,
      "number": null,
      "policy": null,
      "approval_id": null,
      "reason": null
    }
  }
}

GET /v1/entities/{entity}/assets

List the fixed asset register

Every asset of the entity by code, with cost, accumulated depreciation and net book value.

Accumulated depreciation is what the ledger holds for the asset up to and including as_of (posted and pending-approval entries), so a depreciation run that has not happened yet is not counted. Amounts are in the entity's functional currency. Disposed assets are listed too, with their status; from the disposal date on they show cost, accumulated depreciation and net book value 0, as in the ledger, so the columns add up to the balance sheet.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/assets?as_of=2026-09-30" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

[
  {
    "id": "string",
    "code": "string",
    "name": "string",
    "status": "string",
    "in_service_date": "2026-09-21",
    "cost": "string",
    "accumulated": "string",
    "net_book_value": "string",
    "salvage": "string",
    "tax_asset_class": "string",
    "source_bill": "string"
  }
]

GET /v1/entities/{entity}/book-tax-differences

Get book-tax differences

Carrying amount vs tax base per asset and tax book at a period end, with the deferred tax (IAS 12) for the book that carries it.

Covers assets in service by the period end that are in a tax book. A positive temporary difference is taxable (a liability), a negative one deductible (an asset). totals per book show, for the book that carries deferred tax, the liability and asset now, what is posted so far and the movement the next deferred-tax run would post. Amounts are in the entity's functional currency. Refused with 404 when the period does not exist.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/book-tax-differences?fiscal_year=2026&period=9" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

{
  "entity": "string",
  "currency": "string",
  "period": {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "fiscal_year": 1,
    "number": 1,
    "kind": "string",
    "start": "2026-09-21",
    "end": "2026-09-21",
    "status": "string"
  },
  "lines": [
    {
      "asset": "string",
      "name": "string",
      "book": "string",
      "carrying_amount": "string",
      "tax_base": "string",
      "temporary_difference": "string",
      "deferred_tax": "string"
    }
  ],
  "totals": [
    {
      "book": "string",
      "tax_rate_percent": "string",
      "temporary_difference": "string",
      "deferred_tax": "string",
      "deferred_tax_liability": "string",
      "deferred_tax_asset": "string",
      "posted_liability": "string",
      "posted_asset": "string",
      "movement": "string",
      "surplus_movement": "string"
    }
  ]
}

GET /v1/entities/{entity}/depreciation-books

List depreciation books

The accounting book (BOOK) and the entity's tax books.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/depreciation-books" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

[
  {
    "code": "string",
    "name": "string",
    "kind": "string",
    "standard": "string",
    "posts_to_gl": true,
    "deferred_tax": true,
    "tax_rate_percent": "string",
    "deferred_tax_cadence": "string",
    "dtl_account": "string",
    "dta_account": "string",
    "dt_expense_account": "string"
  }
]

POST /v1/entities/{entity}/depreciation-books

Create a tax depreciation book

Add a tax book (e.g. TAX-CH for CH ESTV rates), optionally carrying deferred tax.

A tax book holds a tax schedule per asset and posts nothing itself. At most one book per entity can carry deferred tax (IAS 12); it then needs tax_rate_percent and the deferred tax liability, asset and expense accounts (named or found by role). Refused: 403 without the right to manage accounts; 409 when the code exists or another book already carries deferred tax; 422 for the reserved codes BOOK and MEMO, deferred tax without a rate, or a deferred-tax account that is missing.

Parameters

Request body

application/json (required): BookInput

Example request

curl -X POST "$ERP_URL/v1/entities/CH01/depreciation-books" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "code": "TAX-CH",
  "deferred_tax": true,
  "name": "Tax book Switzerland (ESTV)",
  "regime": "ch.estv",
  "tax_rate_percent": "12.0"
}'

Responses

Example response (shape)

{
  "code": "string",
  "name": "string",
  "kind": "string",
  "standard": "string",
  "posts_to_gl": true,
  "deferred_tax": true,
  "tax_rate_percent": "string",
  "deferred_tax_cadence": "string",
  "dtl_account": "string",
  "dta_account": "string",
  "dt_expense_account": "string"
}

PATCH /v1/entities/{entity}/depreciation-books/{code}

Update a tax depreciation book

Rename a tax book or change its tax rate; the next deferred-tax run remeasures.

Only the fields sent are changed. Refused: 403 without the right to manage accounts; 404 when the book does not exist in the entity (the accounting book BOOK cannot be changed).

Parameters

Request body

application/json (required): BookUpdate

Example request

curl -X PATCH "$ERP_URL/v1/entities/CH01/depreciation-books/TAX-CH" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Content-Type: application/json" \
  -d '{
  "tax_rate_percent": "11.9"
}'

Responses

Example response (shape)

{
  "code": "string",
  "name": "string",
  "kind": "string",
  "standard": "string",
  "posts_to_gl": true,
  "deferred_tax": true,
  "tax_rate_percent": "string",
  "deferred_tax_cadence": "string",
  "dtl_account": "string",
  "dta_account": "string",
  "dt_expense_account": "string"
}

GET /v1/entities/{entity}/leases

List leases

Every lease of the company by code, with its position at as_of: the liability (in the lease currency) and the part of it due within 12 months, the right-of-use asset's carrying amount (functional currency) and the lease months ended by then that no period's lease entries booked yet. A draft or exempt lease shows no position.

Parameters

Example request

curl "$ERP_URL/v1/entities/CH01/leases" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

[
  {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "code": "string",
    "name": "string",
    "lessor": "string",
    "currency": "string",
    "commencement_date": "2026-09-21",
    "end_date": "2026-09-21",
    "payment": "string",
    "frequency": "monthly",
    "classification": "finance",
    "status": "active",
    "exemption": "low_value",
    "liability": "string",
    "current_liability": "string",
    "rou_carrying": "string",
    "unposted_months": 1
  }
]

POST /v1/leases

Enter a lease

Enter a lease the company holds as a lessee: a draft until it is activated, or, with an exemption (short-term, low value), a lease that is only listed and whose bills are expensed.

Accounts not named are the company's accounts with the lease roles (the IFRS and US charts have them; a local chart such as the Swiss KMU names them). A US GAAP company classifies the lease (classification, default operating: one straight-line lease cost a period on the lease_cost account); under IFRS every lease is a finance lease. The answer has the schedule: the liability at commencement (the present value of the payments at the effective annual rate_percent), interest and payments month by month, and the asset's straight-line depreciation (an operating lease: the lease cost and the asset's reduction). Refused: 409 lease_exists when the code exists in the company; 422 lease_local_framework (a company under local rules expenses its leases), lease_operating_ifrs (an operating lease outside US GAAP), lease_term_frequency (a term that is no multiple of the payment interval), lease_not_short_term, lease_account_type, lease_accounts_differ, lease_account_currency and role_account_missing (no account named and none with the role).

Request body

application/json (required): LeaseInput

Example request

curl -X POST "$ERP_URL/v1/leases" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "code": "L-CAR-01",
  "commencement_date": "2026-08-01",
  "entity": "DE01",
  "frequency": "monthly",
  "name": "Company car",
  "payment": "450.00",
  "rate_percent": "5",
  "term_months": 36,
  "timing": "advance"
}'

Responses

Example response (shape)

{
  "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "code": "string",
  "name": "string",
  "lessor": "string",
  "currency": "string",
  "commencement_date": "2026-09-21",
  "end_date": "2026-09-21",
  "payment": "string",
  "frequency": "monthly",
  "classification": "finance",
  "status": "active",
  "exemption": "low_value",
  "liability": "string",
  "current_liability": "string",
  "rou_carrying": "string",
  "unposted_months": 1,
  "entity": "string",
  "functional_currency": "string",
  "local_gaap": true,
  "lessor_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "lessor_code": "string",
  "term_months": 1,
  "original_payment": "string",
  "timing": "advance",
  "rate_percent": "string",
  "initial_direct_costs": "string",
  "prepaid": "string",
  "rou_account": "string",
  "accumulated_account": "string",
  "liability_account": "string",
  "interest_account": "string",
  "depreciation_account": "string",
  "lease_cost_account": "string",
  "initial_liability": "string",
  "rou_cost": "string",
  "as_of": "2026-09-21",
  "noncurrent_liability": "string",
  "posted_through": 1,
  "activation": {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "number": "string",
    "status": "string"
  },
  "termination_date": "2026-09-21",
  "termination": {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "number": "string",
    "status": "string"
  },
  "changes": [
    {
      "effective_date": "2026-09-21",
      "from_month": 1,
      "payment": "string",
      "liability_change": "string",
      "rou_change": "string",
      "reason": "string",
      "entry": {
        "id": null,
        "number": null,
        "status": null
      }
    }
  ],
  "rows": [
    {
      "month": 1,
      "start": "2026-09-21",
      "end": "2026-09-21",
      "opening": "string",
      "remeasurement": "string",
      "payment": "string",
      "interest": "string",
      "closing": "string",
      "depreciation": "string",
      "lease_cost": "string",
      "rou_carrying": "string",
      "posted": true
    }
  ]
}

GET /v1/leases/{lease}

Get a lease and its schedule

One lease with its terms, accounts, changes of payments, the entries that activated and ended it, its schedule month by month (which months are booked) and its position at as_of, with the liability split into current (principal due within 12 months) and non-current. Refused with 404 for an unknown lease.

Parameters

Example request

curl "$ERP_URL/v1/leases/3fa85f64-5717-4562-b3fc-2c963f66afa6" \
  -H "Authorization: Bearer $ERP_KEY"

Responses

Example response (shape)

{
  "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "code": "string",
  "name": "string",
  "lessor": "string",
  "currency": "string",
  "commencement_date": "2026-09-21",
  "end_date": "2026-09-21",
  "payment": "string",
  "frequency": "monthly",
  "classification": "finance",
  "status": "active",
  "exemption": "low_value",
  "liability": "string",
  "current_liability": "string",
  "rou_carrying": "string",
  "unposted_months": 1,
  "entity": "string",
  "functional_currency": "string",
  "local_gaap": true,
  "lessor_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "lessor_code": "string",
  "term_months": 1,
  "original_payment": "string",
  "timing": "advance",
  "rate_percent": "string",
  "initial_direct_costs": "string",
  "prepaid": "string",
  "rou_account": "string",
  "accumulated_account": "string",
  "liability_account": "string",
  "interest_account": "string",
  "depreciation_account": "string",
  "lease_cost_account": "string",
  "initial_liability": "string",
  "rou_cost": "string",
  "as_of": "2026-09-21",
  "noncurrent_liability": "string",
  "posted_through": 1,
  "activation": {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "number": "string",
    "status": "string"
  },
  "termination_date": "2026-09-21",
  "termination": {
    "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
    "number": "string",
    "status": "string"
  },
  "changes": [
    {
      "effective_date": "2026-09-21",
      "from_month": 1,
      "payment": "string",
      "liability_change": "string",
      "rou_change": "string",
      "reason": "string",
      "entry": {
        "id": null,
        "number": null,
        "status": null
      }
    }
  ],
  "rows": [
    {
      "month": 1,
      "start": "2026-09-21",
      "end": "2026-09-21",
      "opening": "string",
      "remeasurement": "string",
      "payment": "string",
      "interest": "string",
      "closing": "string",
      "depreciation": "string",
      "lease_cost": "string",
      "rou_carrying": "string",
      "posted": true
    }
  ]
}

POST /v1/leases/{lease}/activate

Activate a lease

Book the commencement entry of a draft lease, dated at the commencement date, through the approval policy: Dr right-of-use asset (functional currency, at that day's rate) / Cr lease liability (lease currency), and the initial direct costs and payments made before commencement from credit_account into the asset. The lease is pending while the entry waits for approval and active once it is posted; a rejection makes it a draft again. Refused: 404 for an unknown lease; 409 lease_not_draft, period_closed; 422 lease_credit_account_missing, fx_rate_missing.

Parameters

Request body

application/json (required): ActivateInput

Example request

curl -X POST "$ERP_URL/v1/leases/3fa85f64-5717-4562-b3fc-2c963f66afa6/activate" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "credit_account": "1500"
}'

Responses

Example response (shape)

{
  "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "status": "string",
  "number": "string",
  "policy": {
    "decision": "allow",
    "reason": "string",
    "rule_id": "string",
    "table_id": "string"
  },
  "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "reason": "string"
}

POST /v1/leases/{lease}/changes

Change a lease's payments

Remeasure an active lease for new payments from the first day of a lease month on (an index increase): the liability becomes the present value of the remaining payments at the original rate, and the right-of-use asset changes by the same amount, in one entry dated that day through the approval policy. Refused: 409 lease_not_active, lease_change_booked (that month is booked already), lease_change_later (a change from that month or later exists); 422 lease_change_date (not the first day of a lease month), lease_change_nothing, lease_change_too_large (a decrease beyond what is left of the asset).

Parameters

Request body

application/json (required): ChangeInput

Example request

curl -X POST "$ERP_URL/v1/leases/3fa85f64-5717-4562-b3fc-2c963f66afa6/changes" \
  -H "Authorization: Bearer $ERP_KEY" \
  -H "Idempotency-Key: $(uuidgen)" \
  -H "Content-Type: application/json" \
  -d '{
  "effective_date": "2027-08-01",
  "payment": "3600.00",
  "reason": "Index increase (CPI)"
}'

Responses

Example response (shape)

{
  "entry_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "status": "string",
  "number": "string",
  "policy": {
    "decision": "allow",
    "reason": "string",
    "rule_id": "string",
    "table_id": "string"
  },
  "approval_id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
  "reason": "string"
}

POST /v1/leases/{lease}/terminate

End a lease

End an active lease on the last day of a lease month: derecognise the liability left and the right-of-use asset (cost and accumulated depreciation), the difference a gain or a loss (result_account, else the company's gain or loss on disposal of assets), through the approval policy. The lease is terminated once the entry is posted. Refused: 409 lease_not_active, lease_change_pending (a change of payments waits for approval: decide it first), lease_end_unbooked (post the lease entries up to the day first), lease_end_booked_after; 422 lease_end_date (not the last day of a lease month).