> ## Documentation Index > Fetch the complete documentation index at: https://docs.layerfi.com/llms.txt > Use this file to discover all available pages before exploring further. # Create a loan > Creates a new loan for the specified business, or updates an existing one. If a loan with the same `external_id` already exists it is upserted: the loan fields are updated and, when `proceeds` is provided, its proceeds are reconciled by proceed `external_id`. A dedicated ledger account is created for new loans. The request shape depends on `loan_type`. ## OpenAPI ````yaml post /v1/businesses/{businessId}/loans openapi: 3.0.1 info: title: API version: latest servers: [] security: - BearerAuth: [] tags: [] externalDocs: url: / paths: /v1/businesses/{businessId}/loans: post: tags: [] summary: Create a loan description: >- Creates a new loan for the specified business, or updates an existing one. If a loan with the same `external_id` already exists it is upserted: the loan fields are updated and, when `proceeds` is provided, its proceeds are reconciled by proceed `external_id`. A dedicated ledger account is created for new loans. The request shape depends on `loan_type`. operationId: business.loans.post parameters: - name: businessId in: path description: The UUID of the business. required: true schema: type: string format: uuid requestBody: description: The loan to create. required: true content: application/json: schema: $ref: '#/components/schemas/CreateLoanParams' examples: term_loan_with_disbursement: summary: Term loan with a cash disbursement value: loan_type: TERM_LOAN external_id: loan-001 display_name: Equipment term loan origination_date: '2024-01-15' original_principal: 5000000 loan_term_months: 36 proceeds: - loan_proceed_type: DISBURSEMENT amount: 5000000 date: '2024-01-15' method: ACH merchant_cash_advance: summary: Merchant cash advance value: loan_type: MCA display_name: Working capital advance origination_date: '2024-03-01' original_principal: 2000000 fee_percentage: '15' line_of_credit: summary: Line of credit value: loan_type: LINE_OF_CREDIT display_name: Revolving credit line origination_date: '2024-02-01' credit_limit: 10000000 flex_loan: summary: Flex loan value: loan_type: FLEX_LOAN display_name: Flex advance origination_date: '2024-03-01' original_principal: 2000000 fee_percentage: '15' responses: '201': description: Loan created successfully. content: application/json: schema: type: object required: - data properties: data: $ref: '#/components/schemas/ApiLoan' components: schemas: CreateLoanParams: description: Parameters for creating a loan. The shape depends on `loan_type`. oneOf: - $ref: '#/components/schemas/CreateTermLoanParams' - $ref: '#/components/schemas/CreateMcaLoanParams' - $ref: '#/components/schemas/CreateFlexLoanParams' - $ref: '#/components/schemas/CreateLineOfCreditLoanParams' - $ref: '#/components/schemas/CreateLeaseLoanParams' - $ref: '#/components/schemas/CreateEquipmentFinancingLoanParams' discriminator: propertyName: loan_type mapping: TERM_LOAN: $ref: '#/components/schemas/CreateTermLoanParams' MCA: $ref: '#/components/schemas/CreateMcaLoanParams' FLEX_LOAN: $ref: '#/components/schemas/CreateFlexLoanParams' LINE_OF_CREDIT: $ref: '#/components/schemas/CreateLineOfCreditLoanParams' LEASE: $ref: '#/components/schemas/CreateLeaseLoanParams' EQUIPMENT_FINANCING: $ref: '#/components/schemas/CreateEquipmentFinancingLoanParams' ApiLoan: type: object description: >- A loan held by a business. Each loan has a dedicated child ledger (liability) account. required: - id - business_id - display_name - loan_type - loan_account - current_balance - origination_date - transaction_tags properties: id: type: string format: uuid description: Unique identifier for the loan. business_id: type: string format: uuid description: ID of the business that holds the loan. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. loan_type: $ref: '#/components/schemas/LoanType' loan_account: allOf: - $ref: '#/components/schemas/SingleApiChartAccount' description: The dedicated ledger (liability) account for this loan. current_balance: type: integer format: int64 description: Current outstanding balance of the loan, in cents. opening_balance: allOf: - $ref: '#/components/schemas/ApiLoanOpeningBalance' nullable: true description: >- The loan's active opening balance, if one has been derived. Layer derives this from the loan's recorded history and any `reported_balance` you have sent; it is not set directly. origination_date: type: string format: date description: Date the loan was originated. original_principal: type: integer format: int64 nullable: true description: >- Original principal, in cents. Present for `TERM_LOAN`, `MCA`, `LEASE`, and `EQUIPMENT_FINANCING`. credit_limit: type: integer format: int64 nullable: true description: Credit limit, in cents. Present for `LINE_OF_CREDIT`. fee_percentage: type: string nullable: true description: >- Fixed fee, expressed as a percentage in a decimal string (for example, `"15"` for a 15% fee). Present for `MCA` and `FLEX_LOAN`. loan_term_months: type: integer format: int32 nullable: true description: >- Loan term in months. Present for `TERM_LOAN`, `LEASE`, and `EQUIPMENT_FINANCING`. completed_at: type: string format: date-time description: When the loan was fully repaid, if applicable. nullable: true cancelled_at: type: string format: date-time description: When the loan was cancelled, if applicable. nullable: true archived_at: type: string format: date-time description: When the loan was archived, if applicable. nullable: true memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. transaction_tags: type: array items: $ref: '#/components/schemas/ApiTag' description: Tags applied to this record. CreateTermLoanParams: type: object required: - loan_type - display_name - origination_date - original_principal properties: loan_type: type: string enum: - TERM_LOAN description: Discriminator. Must be `TERM_LOAN`. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. origination_date: type: string format: date description: Date the loan was originated. parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the loan's dedicated liability account is created. Defaults to `NOTES_PAYABLE`. original_principal: type: integer format: int64 description: Original principal of the loan, in cents. loan_term_months: type: integer format: int32 nullable: true description: Term of the loan, in months. proceeds: type: array items: $ref: '#/components/schemas/CreateLoanProceedParams' description: >- Loan proceeds. Optional. On create, sets the loan's initial proceeds. Because creating with an existing `external_id` upserts the loan, on a subsequent call this list is reconciled against the loan's existing proceeds by proceed `external_id` (matched proceeds are updated, existing proceeds that are absent or have no `external_id` are archived, and new entries are created). Omit the field or set it to `null` to leave the existing proceeds untouched. Individual proceeds can also be managed with the loan proceed endpoints. nullable: true reported_balance: allOf: - $ref: '#/components/schemas/ReportedLoanBalanceParams' nullable: true description: >- Asserts the loan's outstanding principal at a point in time; Layer derives the opening balance from it, anchored no earlier than the business's activation date. Send this only when you cannot send the loan's history back to its origination, and set `at` to the earliest date you can state the balance for. Omitting it later does not retract it; send `reported_balance` as `null` on an update to do that. memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. title: Term loan CreateMcaLoanParams: type: object required: - loan_type - display_name - origination_date - original_principal - fee_percentage properties: loan_type: type: string enum: - MCA description: Discriminator. Must be `MCA`. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. origination_date: type: string format: date description: Date the loan was originated. parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the loan's dedicated liability account is created. Defaults to `NOTES_PAYABLE`. original_principal: type: integer format: int64 description: Original principal (advance amount), in cents. fee_percentage: type: string description: >- Merchant cash advance fee, expressed as a percentage in a decimal string (for example, `"15"` for a 15% fee, or `"15.5"` for 15.5%). proceeds: type: array items: $ref: '#/components/schemas/CreateLoanProceedParams' description: >- Loan proceeds. Optional. On create, sets the loan's initial proceeds. Because creating with an existing `external_id` upserts the loan, on a subsequent call this list is reconciled against the loan's existing proceeds by proceed `external_id` (matched proceeds are updated, existing proceeds that are absent or have no `external_id` are archived, and new entries are created). Omit the field or set it to `null` to leave the existing proceeds untouched. Individual proceeds can also be managed with the loan proceed endpoints. nullable: true reported_balance: allOf: - $ref: '#/components/schemas/ReportedLoanBalanceParams' nullable: true description: >- Asserts the loan's outstanding principal at a point in time; Layer derives the opening balance from it, anchored no earlier than the business's activation date. Send this only when you cannot send the loan's history back to its origination, and set `at` to the earliest date you can state the balance for. Omitting it later does not retract it; send `reported_balance` as `null` on an update to do that. memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. title: Merchant cash advance CreateFlexLoanParams: type: object required: - loan_type - display_name - origination_date - original_principal - fee_percentage properties: loan_type: type: string enum: - FLEX_LOAN description: Discriminator. Must be `FLEX_LOAN`. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. origination_date: type: string format: date description: Date the loan was originated. parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the loan's dedicated liability account is created. Defaults to `NOTES_PAYABLE`. original_principal: type: integer format: int64 description: Original principal (advance amount), in cents. fee_percentage: type: string description: >- Fixed fee, expressed as a percentage in a decimal string (for example, `"15"` for a 15% fee). proceeds: type: array items: $ref: '#/components/schemas/CreateLoanProceedParams' description: >- Loan proceeds. Optional. On create, sets the loan's initial proceeds. Because creating with an existing `external_id` upserts the loan, on a subsequent call this list is reconciled against the loan's existing proceeds by proceed `external_id` (matched proceeds are updated, existing proceeds that are absent or have no `external_id` are archived, and new entries are created). Omit the field or set it to `null` to leave the existing proceeds untouched. Individual proceeds can also be managed with the loan proceed endpoints. nullable: true reported_balance: allOf: - $ref: '#/components/schemas/ReportedLoanBalanceParams' nullable: true description: >- Asserts the loan's outstanding principal at a point in time; Layer derives the opening balance from it, anchored no earlier than the business's activation date. Send this only when you cannot send the loan's history back to its origination, and set `at` to the earliest date you can state the balance for. Omitting it later does not retract it; send `reported_balance` as `null` on an update to do that. memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. title: Flex loan CreateLineOfCreditLoanParams: type: object required: - loan_type - display_name - origination_date - credit_limit properties: loan_type: type: string enum: - LINE_OF_CREDIT description: Discriminator. Must be `LINE_OF_CREDIT`. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. origination_date: type: string format: date description: Date the loan was originated. parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the loan's dedicated liability account is created. Defaults to `NOTES_PAYABLE`. credit_limit: type: integer format: int64 description: Credit limit of the line of credit, in cents. proceeds: type: array items: $ref: '#/components/schemas/CreateLoanProceedParams' description: >- Loan proceeds. Optional. On create, sets the loan's initial proceeds. Because creating with an existing `external_id` upserts the loan, on a subsequent call this list is reconciled against the loan's existing proceeds by proceed `external_id` (matched proceeds are updated, existing proceeds that are absent or have no `external_id` are archived, and new entries are created). Omit the field or set it to `null` to leave the existing proceeds untouched. Individual proceeds can also be managed with the loan proceed endpoints. nullable: true reported_balance: allOf: - $ref: '#/components/schemas/ReportedLoanBalanceParams' nullable: true description: >- Asserts the loan's outstanding principal at a point in time; Layer derives the opening balance from it, anchored no earlier than the business's activation date. Send this only when you cannot send the loan's history back to its origination, and set `at` to the earliest date you can state the balance for. Omitting it later does not retract it; send `reported_balance` as `null` on an update to do that. memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. title: Line of credit CreateLeaseLoanParams: type: object required: - loan_type - display_name - origination_date - original_principal - loan_term_months properties: loan_type: type: string enum: - LEASE description: Discriminator. Must be `LEASE`. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. origination_date: type: string format: date description: Date the loan was originated. parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the loan's dedicated liability account is created. Defaults to `NOTES_PAYABLE`. original_principal: type: integer format: int64 description: Original principal of the lease, in cents. loan_term_months: type: integer format: int32 description: Term of the lease, in months. proceeds: type: array items: $ref: '#/components/schemas/CreateLoanProceedParams' description: >- Loan proceeds. Optional. On create, sets the loan's initial proceeds. Because creating with an existing `external_id` upserts the loan, on a subsequent call this list is reconciled against the loan's existing proceeds by proceed `external_id` (matched proceeds are updated, existing proceeds that are absent or have no `external_id` are archived, and new entries are created). Omit the field or set it to `null` to leave the existing proceeds untouched. Individual proceeds can also be managed with the loan proceed endpoints. nullable: true reported_balance: allOf: - $ref: '#/components/schemas/ReportedLoanBalanceParams' nullable: true description: >- Asserts the loan's outstanding principal at a point in time; Layer derives the opening balance from it, anchored no earlier than the business's activation date. Send this only when you cannot send the loan's history back to its origination, and set `at` to the earliest date you can state the balance for. Omitting it later does not retract it; send `reported_balance` as `null` on an update to do that. memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. title: Lease CreateEquipmentFinancingLoanParams: type: object required: - loan_type - display_name - origination_date - original_principal - loan_term_months properties: loan_type: type: string enum: - EQUIPMENT_FINANCING description: Discriminator. Must be `EQUIPMENT_FINANCING`. external_id: type: string nullable: true description: Unique ID of the loan in your system for linking purposes. display_name: type: string description: Human-friendly name for the loan. origination_date: type: string format: date description: Date the loan was originated. parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the loan's dedicated liability account is created. Defaults to `NOTES_PAYABLE`. original_principal: type: integer format: int64 description: Original principal of the financing, in cents. loan_term_months: type: integer format: int32 description: Term of the financing, in months. proceeds: type: array items: $ref: '#/components/schemas/CreateLoanProceedParams' description: >- Loan proceeds. Optional. On create, sets the loan's initial proceeds. Because creating with an existing `external_id` upserts the loan, on a subsequent call this list is reconciled against the loan's existing proceeds by proceed `external_id` (matched proceeds are updated, existing proceeds that are absent or have no `external_id` are archived, and new entries are created). Omit the field or set it to `null` to leave the existing proceeds untouched. Individual proceeds can also be managed with the loan proceed endpoints. nullable: true reported_balance: allOf: - $ref: '#/components/schemas/ReportedLoanBalanceParams' nullable: true description: >- Asserts the loan's outstanding principal at a point in time; Layer derives the opening balance from it, anchored no earlier than the business's activation date. Send this only when you cannot send the loan's history back to its origination, and set `at` to the earliest date you can state the balance for. Omitting it later does not retract it; send `reported_balance` as `null` on an update to do that. memo: type: string nullable: true description: Internal note about the loan. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the loan. title: Equipment financing LoanType: type: string description: The type of loan. enum: - TERM_LOAN - MCA - FLEX_LOAN - LINE_OF_CREDIT - LEASE - EQUIPMENT_FINANCING example: TERM_LOAN SingleApiChartAccount: type: object properties: type: type: string description: Resource type. Value will be `Single_Chart_Account`. example: Single_Chart_Account id: $ref: '#/components/schemas/AccountIdentifier' name: type: string description: Name of the account. example: Current Assets account_number: type: string nullable: true description: Account number if configured. example: '4000' stable_name: $ref: '#/components/schemas/AccountStableName' normality: $ref: '#/components/schemas/BankTransactionDirection' account_type: $ref: '#/components/schemas/ApiLedgerAccountType' account_subtype: $ref: '#/components/schemas/ApiLedgerAccountSubtype' description: A single ledger account without nested children. ApiLoanOpeningBalance: type: object title: Loan opening balance description: >- The active opening balance on the loan's ledger account: pre-existing debt recorded against Opening Balance Equity rather than explained by recorded proceeds and payments. properties: ledger_account_id: type: string format: uuid description: ID of the loan's ledger account. ledger_account_name: type: string description: Name of the loan's ledger account. balance: type: integer format: int64 description: Opening balance, in cents. effective_at: type: string format: date-time description: >- Point in time at which the loan's outstanding principal equaled `balance`. created_at: type: string format: date-time description: When the opening balance was created. updated_at: type: string format: date-time description: When the opening balance was last updated. transaction_tags: type: array items: $ref: '#/components/schemas/ApiTag' description: Tags associated with the opening balance. memo: type: string nullable: true description: Internal note about the opening balance. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the opening balance. ApiTag: type: object properties: id: type: string format: uuid description: ID for the tag. key: type: string description: Key for the tag. example: ExampleTagKey dimension_display_name: type: string nullable: true description: Display name for the tag dimension. value: type: string description: Value for the tag. example: ExampleTagValue value_display_name: type: string nullable: true description: Display name for the tag value definition. dimension_id: type: string format: uuid description: ID of the tag dimension this tag belongs to. definition_id: type: string format: uuid description: ID of the tag value definition. archived_at: type: string format: date-time nullable: true description: When the tag was archived. required: - id - key - value - dimension_id - definition_id AccountIdentifier: oneOf: - $ref: '#/components/schemas/AccountId' description: ID of the account. title: Account ID - $ref: '#/components/schemas/AccountStableName' description: Stable name associated with the account. title: Account Stable Name CreateLoanProceedParams: description: 'A loan proceed: funds (or an asset) received from the loan.' oneOf: - $ref: '#/components/schemas/CreateLoanAssetProceedParams' - $ref: '#/components/schemas/CreateLoanDisbursementProceedParams' discriminator: propertyName: loan_proceed_type mapping: ASSET: $ref: '#/components/schemas/CreateLoanAssetProceedParams' DISBURSEMENT: $ref: '#/components/schemas/CreateLoanDisbursementProceedParams' ReportedLoanBalanceParams: type: object title: Reported loan balance required: - balance - at properties: balance: type: integer format: int64 description: >- Outstanding principal of the loan at `at`, in cents. Must not be negative. at: type: string format: date-time description: >- Point in time at which the loan's outstanding principal equaled `balance`. description: >- Asserts the loan's outstanding principal at a point in time. Send this only when you cannot send the loan's history back to its origination; if you can send everything, omit it and Layer derives the opening balance from the events themselves. Set `at` to the earliest date you can state the balance for, since events dated before it are rejected. Layer anchors the resulting opening balance no earlier than the business's activation date: if `at` falls on or before activation, the balance is rolled forward through the events between the two and the opening balance is dated at activation; if `at` falls after activation, the opening balance is dated at `at`. `at` cannot precede the loan's `origination_date`, and it cannot postdate history already recorded on the loan. To record history earlier than the current assertion, re-send `reported_balance` with an earlier `at` first, then send the events. AccountStableName: type: object required: - type - stable_name properties: type: type: string enum: - StableName description: Resource type. Value will be `StableName`. example: StableName stable_name: type: string example: CURRENT_ASSETS description: Stable name of the account. BankTransactionDirection: type: string enum: - CREDIT - DEBIT example: DEBIT ApiLedgerAccountType: type: object properties: value: $ref: '#/components/schemas/LedgerAccountType' description: Type of the account. display_name: type: string description: Display name of the account type. example: Asset ApiLedgerAccountSubtype: type: object properties: value: $ref: '#/components/schemas/LedgerAccountSubtype' display_name: type: string description: Display name of the account subtype. example: Current Assets AccountId: type: object required: - type - id properties: type: type: string enum: - AccountId description: Resource type. Value will be `AccountId`. example: AccountId id: type: string format: uuid description: ID of the account. CreateLoanAssetProceedParams: type: object title: Asset proceed required: - loan_proceed_type - amount - date - asset properties: loan_proceed_type: type: string enum: - ASSET description: Discriminator. Must be `ASSET`. external_id: type: string nullable: true description: Unique ID of the proceed in your system for linking purposes. amount: type: integer format: int64 description: Proceed amount, in cents. date: type: string format: date description: Date the proceed was received. asset: $ref: '#/components/schemas/CreateLoanProceedAssetRef' CreateLoanDisbursementProceedParams: type: object title: Disbursement proceed required: - loan_proceed_type - amount - date properties: loan_proceed_type: type: string enum: - DISBURSEMENT description: Discriminator. Must be `DISBURSEMENT`. external_id: type: string nullable: true description: Unique ID of the proceed in your system for linking purposes. amount: type: integer format: int64 description: Proceed amount, in cents. date: type: string format: date description: Date the proceed was received. method: allOf: - $ref: '#/components/schemas/PaymentMethod' default: OTHER description: Payment method used for the cash disbursement. Defaults to `OTHER`. LedgerAccountType: type: string enum: - ASSET - LIABILITY - EQUITY - REVENUE - EXPENSE example: ASSET LedgerAccountSubtype: type: string enum: - BANK_ACCOUNTS - ACCOUNTS_RECEIVABLE - INVENTORY - PAYMENT_PROCESSOR_CLEARING_ACCOUNT - FIXED_ASSET - ACCUMULATED_DEPRECIATION - CASH - UNDEPOSITED_FUNDS - CURRENT_ASSET - NON_CURRENT_ASSET - PREPAID_EXPENSES - DEVELOPMENT_COSTS - LOANS_RECEIVABLE - INTANGIBLE_ASSET - ACCOUNTS_PAYABLE - CREDIT_CARD - TAXES_PAYABLE - INCOME_TAXES_PAYABLE - SALES_TAXES_PAYABLE - OTHER_TAXES_PAYABLE - PAYROLL_TAXES_PAYABLE - UNEARNED_REVENUE - PAYROLL_LIABILITY - PAYROLL_CLEARING - LINE_OF_CREDIT - TIPS - REFUND_LIABILITIES - UNDEPOSITED_OUTFLOWS - OUTGOING_PAYMENT_CLEARING_ACCOUNT - OTHER_CURRENT_LIABILITY - LOANS_PAYABLE - NOTES_PAYABLE - SHAREHOLDER_LOAN - NON_CURRENT_LIABILITY - CONTRIBUTIONS - DISTRIBUTIONS - COMMON_STOCK - PREFERRED_STOCK - ADDITIONAL_PAID_IN_CAPITAL - RETAINED_EARNINGS - ACCUMULATED_ADJUSTMENTS - OPENING_BALANCE_EQUITY - OTHER_EQUITY - SALES - UNCATEGORIZED_REVENUE - RETURNS_ALLOWANCES - DIVIDEND_INCOME - INTEREST_INCOME - OTHER_INCOME - COGS - OPERATING_EXPENSES - PAYROLL - TAXES_LICENSES - UNCATEGORIZED_EXPENSE - CHARITABLE_CONTRIBUTIONS - LOAN_EXPENSES - FINANCE_COSTS - INTEREST_EXPENSES - DEPRECIATION - AMORTIZATION - BAD_DEBT - OTHER_EXPENSES example: BANK_ACCOUNTS CreateLoanProceedAssetRef: description: >- Reference to the asset funded by an `ASSET` proceed. Either link an existing asset by `id` or `external_id`, or create a new asset inline with `new_asset`. oneOf: - type: object title: Existing asset description: Link an existing asset. Provide either `id` or `external_id`. properties: id: type: string format: uuid nullable: true description: ID of an existing asset to link to this proceed. external_id: type: string nullable: true description: External ID of an existing asset to link to this proceed. - type: object title: New asset required: - new_asset properties: new_asset: $ref: '#/components/schemas/CreateAssetParams' PaymentMethod: type: string enum: - CASH - CHECK - CREDIT_CARD - ACH - CREDIT_BALANCE - OTHER example: ACH CreateAssetParams: type: object description: >- Parameters for creating a fixed asset. Creates a dedicated ledger account for the asset under the parent account (defaults to Fixed Assets). required: - name - asset_type properties: name: type: string description: Name of the asset. external_id: type: string nullable: true description: >- Unique ID of the asset in your system for linking purposes. Creating an asset with an `external_id` that already exists upserts the existing asset. asset_type: $ref: '#/components/schemas/AssetType' parent_ledger_account_identifier: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Parent ledger account under which the asset's dedicated account is created. Defaults to Fixed Assets. accumulated_depreciation_account: allOf: - $ref: '#/components/schemas/AccountIdentifier' nullable: true description: >- Accumulated depreciation account for the asset. Required before recording `DEPRECIATION_AMORTIZATION` value updates. original_value: type: integer format: int64 nullable: true description: Original purchase value, in cents. salvage_value: type: integer format: int64 nullable: true description: Estimated salvage (residual) value, in cents. useful_life_months: type: integer format: int32 nullable: true description: Useful life of the asset, in months. memo: type: string nullable: true description: Internal note about the asset. metadata: type: object additionalProperties: true nullable: true description: >- Arbitrary JSON object you can attach for your own use. Layer stores and returns it unchanged. reference_number: type: string nullable: true description: Reference number for the asset. AssetType: type: string description: The type of fixed asset. enum: - RIGHT_OF_USE_ASSET - VEHICLE - EQUIPMENT - GOODWILL example: EQUIPMENT securitySchemes: BearerAuth: type: http scheme: bearer bearerFormat: JWT ````