> ## Documentation Index > Fetch the complete documentation index at: https://docs.smartbills.io/llms.txt > Use this file to discover all available pages before exploring further. # Get v1accountingaccountshierarchy ## OpenAPI ````yaml /api-reference/openapi.json get /v1/accounting/accounts/hierarchy openapi: 3.0.4 info: title: Smartbills.API version: v1 servers: - url: https://api.smartbills.io description: Production security: [] paths: /v1/accounting/accounts/hierarchy: get: tags: - LedgerAccounts parameters: [] responses: '200': description: OK content: application/json: schema: type: array items: $ref: '#/components/schemas/AccountingLedgerAccountResponse' '401': description: Unauthorized content: application/json: schema: $ref: '#/components/schemas/MicrosoftAspNetCoreMvcProblemDetails' '403': description: Forbidden content: application/json: schema: $ref: '#/components/schemas/MicrosoftAspNetCoreMvcProblemDetails' components: schemas: AccountingLedgerAccountResponse: type: object properties: id: type: integer format: int64 code: type: string nullable: true currency: type: string nullable: true classification: $ref: '#/components/schemas/ModelsAccountingSBLedgerAccountClassification' type: $ref: '#/components/schemas/ModelsAccountingSBLedgerAccountType' subType: $ref: '#/components/schemas/ModelsAccountingSBLedgerAccountSubType' isSystemDefined: type: boolean locale: type: string nullable: true name: type: string nullable: true description: type: string nullable: true isActive: type: boolean parentAccountId: type: integer format: int64 nullable: true parentAccount: $ref: '#/components/schemas/AccountingLedgerAccountResponse' subAccounts: type: array items: $ref: '#/components/schemas/AccountingLedgerAccountResponse' nullable: true createdAt: type: string format: date-time updatedAt: type: string format: date-time nullable: true translations: type: array items: $ref: '#/components/schemas/AccountingLedgerAccountTranslationResponse' nullable: true additionalProperties: false MicrosoftAspNetCoreMvcProblemDetails: type: object properties: type: type: string nullable: true title: type: string nullable: true status: type: integer format: int32 nullable: true detail: type: string nullable: true instance: type: string nullable: true additionalProperties: {} ModelsAccountingSBLedgerAccountClassification: enum: - ASSET - LIABILITY - EQUITY - REVENUE - EXPENSE type: string ModelsAccountingSBLedgerAccountType: enum: - DEFAULT - BANK - OTHER_CURRENT_ASSET - FIXED_ASSET - OTHER_ASSET - ACCOUNTS_RECEIVABLE - ACCOUNTS_PAYABLE - CREDIT_CARD - LONG_TERM_LIABILITY - OTHER_CURRENT_LIABILITY - EQUITY - INCOME - OTHER_INCOME - EXPENSE - OTHER_EXPENSE - COST_OF_GOODS_SOLD type: string ModelsAccountingSBLedgerAccountSubType: enum: - CASH_ON_HAND - CHECKING - MONEY_MARKET - RENTS_HELD_IN_TRUST - SAVINGS - TRUST_ACCOUNTS - CASH_AND_CASH_EQUIVALENTS - OTHER_EAR_MARKED_BANK_ACCOUNTS - ALLOWANCE_FOR_BAD_DEBTS - DEVELOPMENT_COSTS - EMPLOYEE_CASH_ADVANCES - INVENTORY - INVESTMENT_MORTGAGE_REAL_ESTATE_LOANS - INVESTMENT_OTHER - INVESTMENT_TAX_EXEMPT_SECURITIES - INVESTMENT_US_GOVERNMENT_OBLIGATIONS - LOANS_TO_OFFICERS - LOANS_TO_OTHERS - LOANS_TO_STOCKHOLDERS - PREPAID_EXPENSES - RETAINAGE - UNDEPOSITED_FUNDS - ASSETS_AVAILABLE_FOR_SALE - BAL_WITH_GOVT_AUTHORITIES - CALLED_UP_SHARE_CAPITAL_NOT_PAID - EXPENDITURE_AUTHORISATIONS_AND_LETTERS_OF_CREDIT - GLOBAL_TAX_DEFERRED - GLOBAL_TAX_REFUND - INTERNAL_TRANSFERS - OTHER_CONSUMABLES - PROVISIONS_CURRENT_ASSETS - SHORT_TERM_INVESTMENTS_IN_RELATED_PARTIES - SHORT_TERM_LOANS_AND_ADVANCES_TO_RELATED_PARTIES - TRADE_AND_OTHER_RECEIVABLES - ACCUMULATED_DEPLETION - ACCUMULATED_DEPRECIATION - DEPLETABLE_ASSETS - FIXED_ASSET_COMPUTERS - FIXED_ASSET_COPIERS - FIXED_ASSET_FURNITURE - FIXED_ASSET_PHONE - FIXED_ASSET_PHOTO_VIDEO - FIXED_ASSET_SOFTWARE - FIXED_ASSET_OTHER_TOOLS_EQUIPMENT - FURNITURE_AND_FIXTURES - LAND - LEASEHOLD_IMPROVEMENTS - ACCUMULATED_AMORTIZATION - BUILDINGS - INTANGIBLE_ASSETS - MACHINERY_AND_EQUIPMENT - VEHICLES - ASSETS_IN_COURSE_OF_CONSTRUCTION - CAPITAL_WIP - CUMULATIVE_DEPRECIATION_ON_INTANGIBLE_ASSETS - INTANGIBLE_ASSETS_UNDER_DEVELOPMENT - LAND_ASSET - NON_CURRENT_ASSETS - PARTICIPATING_INTERESTS - PROVISIONS_FIXED_ASSETS - LEASE_BUYOUT - OTHER_LONG_TERM_ASSETS - SECURITY_DEPOSITS - ACCUMULATED_AMORTIZATION_OF_OTHER_ASSETS - GOODWILL - LICENSES - ORGANIZATIONAL_COSTS - ASSETS_HELD_FOR_SALE - AVAILABLE_FOR_SALE_FINANCIAL_ASSETS - DEFERRED_TAX - INVESTMENTS - LONG_TERM_INVESTMENTS - LONG_TERM_LOANS_AND_ADVANCES_TO_RELATED_PARTIES - OTHER_INTANGIBLE_ASSETS - OTHER_LONG_TERM_INVESTMENTS - OTHER_LONG_TERM_LOANS_AND_ADVANCES - PREPAYMENTS_AND_ACCRUED_INCOME - PROVISIONS_NON_CURRENT_ASSETS - ACCOUNTS_RECEIVABLE - OPENING_BALANCE_EQUITY - PARTNERS_EQUITY - RETAINED_EARNINGS - ACCUMULATED_ADJUSTMENT - OWNERS_EQUITY - PAID_IN_CAPITAL_OR_SURPLUS - PARTNER_CONTRIBUTIONS - PARTNER_DISTRIBUTIONS - PREFERRED_STOCK - COMMON_STOCK - TREASURY_STOCK - ESTIMATED_TAXES - HEALTHCARE - PERSONAL_INCOME - PERSONAL_EXPENSE - ACCUMULATED_OTHER_COMPREHENSIVE_INCOME - CALLED_UP_SHARE_CAPITAL - CAPITAL_RESERVES - DIVIDEND_DISBURSED - EQUITY_IN_EARNINGS_OF_SUBSIDUARIES - INVESTMENT_GRANTS - MONEY_RECEIVED_AGAINST_SHARE_WARRANTS - OTHER_FREE_RESERVES - SHARE_APPLICATION_MONEY_PENDING_ALLOTMENT - SHARE_CAPITAL - FUNDS - ADVERTISING_PROMOTIONAL - BAD_DEBTS - BANK_CHARGES - CHARITABLE_CONTRIBUTIONS - COMMISSIONS_AND_FEES - ENTERTAINMENT - ENTERTAINMENT_MEALS - EQUIPMENT_RENTAL - FINANCE_COSTS - GLOBAL_TAX_EXPENSE - INSURANCE - INTEREST_PAID - LEGAL_PROFESSIONAL_FEES - OFFICE_EXPENSES - OFFICE_GENERAL_ADMINISTRATIVE_EXPENSES - OTHER_BUSINESS_EXPENSES - OTHER_MISCELLANEOUS_SERVICE_COST - PROMOTIONAL_MEALS - RENT_OR_LEASE_OF_BUILDINGS - REPAIR_MAINTENANCE - SHIPPING_FREIGHT_DELIVERY - SUPPLIES_MATERIALS - TRAVEL - TRAVEL_MEALS - UTILITIES - AUTO - COST_OF_LABOR - DUES_SUBSCRIPTIONS - PAYROLL_EXPENSES - TAXES_PAID - UNAPPLIED_CASH_BILL_PAYMENT_EXPENSE - AMORTIZATION_EXPENSE - APPROPRIATIONS_TO_DEPRECIATION - BORROWING_COST - DISTRIBUTION_COSTS - EXTERNAL_SERVICES - EXTRAORDINARY_CHARGES - INCOME_TAX_EXPENSE - LOSS_ON_DISCONTINUED_OPERATIONS_NET_OF_TAX - MANAGEMENT_COMPENSATION - OTHER_CURRENT_OPERATING_CHARGES - OTHER_EXTERNAL_SERVICES - OTHER_RENTAL_COSTS - OTHER_SELLING_EXPENSES - PROJECT_STUDIES_SURVEYS_ASSESSMENTS - PURCHASES_REBATES - SHIPPING_AND_DELIVERY_EXPENSE - STAFF_COSTS - SUNDRY - TRAVEL_EXPENSES_GENERAL_AND_ADMIN_EXPENSES - TRAVEL_EXPENSES_SELLING_EXPENSE - DEPRECIATION - EXCHANGE_GAIN_OR_LOSS - OTHER_MISCELLANEOUS_EXPENSE - PENALTIES_SETTLEMENTS - AMORTIZATION - GAS_AND_FUEL - HOME_OFFICE - HOME_OWNER_RENTAL_INSURANCE - OTHER_HOME_OFFICE_EXPENSES - MORTGAGE_INTEREST - RENT_AND_LEASE - REPAIRS_AND_MAINTENANCE - PARKING_AND_TOLLS - VEHICLE - VEHICLE_INSURANCE - VEHICLE_LEASE - VEHICLE_LOAN_INTEREST - VEHICLE_LOAN - VEHICLE_REGISTRATION - VEHICLE_REPAIRS - OTHER_VEHICLE_EXPENSES - WASH_AND_ROAD_SERVICES - DEFERRED_TAX_EXPENSE - DEPLETION - EXCEPTIONAL_ITEMS - EXTRAORDINARY_ITEMS - INCOME_TAX_OTHER_EXPENSE - MAT_CREDIT - PRIOR_PERIOD_ITEMS - TAX_ROUNDOFF_GAIN_OR_LOSS - EQUIPMENT_RENTAL_COS - OTHER_COSTS_OF_SERVICE_COS - SHIPPING_FREIGHT_DELIVERY_COS - SUPPLIES_MATERIALS_COGS - COST_OF_LABOR_COS - COST_OF_SALES - FREIGHT_AND_DELIVERY_COST - ACCOUNTS_PAYABLE - OUTSTANDING_DUES_MICRO_SMALL_ENTERPRISE - OUTSTANDING_DUES_OTHER_THAN_MICRO_SMALL_ENTERPRISE - CREDIT_CARD - NOTES_PAYABLE - OTHER_LONG_TERM_LIABILITIES - SHAREHOLDER_NOTES_PAYABLE - ACCRUALS_AND_DEFERRED_INCOME - ACCRUED_LONG_LERM_LIABILITIES - ACCRUED_VACATION_PAYABLE - BANK_LOANS - DEBTS_RELATED_TO_PARTICIPATING_INTERESTS - DEFERRED_TAX_LIABILITIES - GOVERNMENT_AND_OTHER_PUBLIC_AUTHORITIES - GROUP_AND_ASSOCIATES - LIABILITIES_RELATED_TO_ASSETS_HELD_FOR_SALE - LONG_TERM_BORROWINGS - LONG_TERM_DEBIT - LONG_TERM_EMPLOYEE_BENEFIT_OBLIGATIONS - OBLIGATIONS_UNDER_FINANCE_LEASES - OTHER_LONG_TERM_PROVISIONS - PROVISION_FOR_LIABILITIES - PROVISIONS_NON_CURRENT_LIABILITIES - STAFF_AND_RELATED_LONG_TERM_LIABILITY_ACCOUNTS - DIRECT_DEPOSIT_PAYABLE - LINE_OF_CREDIT - LOAN_PAYABLE - GLOBAL_TAX_PAYABLE - GLOBAL_TAX_SUSPENSE - OTHER_CURRENT_LIABILITIES - PAYROLL_CLEARING - PAYROLL_TAX_PAYABLE - PREPAID_EXPENSES_PAYABLE - RENTS_IN_TRUST_LIABILITY - TRUST_ACCOUNTS_LIABILITIES - FEDERAL_INCOME_TAX_PAYABLE - INSURANCE_PAYABLE - SALES_TAX_PAYABLE - STATE_LOCAL_INCOME_TAX_PAYABLE - ACCRUED_LIABILITIES - CURRENT_LIABILITIES - CURRENT_PORTION_EMPLOYEE_BENEFITS_OBLIGATIONS - CURRENT_PORTION_OF_OBLIGATIONS_UNDER_FINANCE_LEASES - CURRENT_TAX_LIABILITY - DIVIDENDS_PAYABLE - DUTIES_AND_TAXES - INTEREST_PAYABLES - PROVISION_FOR_WARRANTY_OBLIGATIONS - PROVISIONS_CURRENT_LIABILITIES - SHORT_TERM_BORROWINGS - SOCIAL_SECURITY_AGENCIES - STAFF_AND_RELATED_LIABILITY_ACCOUNTS - SUNDRY_DEBTORS_AND_CREDITORS - TRADE_AND_OTHER_PAYABLES - NON_PROFIT_INCOME - OTHER_PRIMARY_INCOME - SALES_OF_PRODUCT_INCOME - SERVICE_FEE_INCOME - DISCOUNTS_REFUNDS_GIVEN - UNAPPLIED_CASH_PAYMENT_INCOME - CASH_RECEIPT_INCOME - OPERATING_GRANTS - OTHER_CURRENT_OPERATING_INCOME - OWN_WORK_CAPITALIZED - REVENUE_GENERAL - SALES_RETAIL - SALES_WHOLESALE - SAVINGS_BY_TAX_SCHEME - DIVIDEND_INCOME - INTEREST_EARNED - OTHER_INVESTMENT_INCOME - OTHER_MISCELLANEOUS_INCOME - TAX_EXEMPT_INTEREST - GAIN_LOSS_ON_SALE_OF_FIXED_ASSETS - GAIN_LOSS_ON_SALE_OF_INVESTMENTS - LOSS_ON_DISPOSAL_OF_ASSETS - OTHER_OPERATING_INCOME - UNREALISED_LOSS_ON_SECURITIES_NET_OF_TAX type: string AccountingLedgerAccountTranslationResponse: type: object properties: id: type: integer format: int64 locale: type: string nullable: true parentId: type: integer format: int64 name: type: string nullable: true description: type: string nullable: true createdById: type: integer format: int64 nullable: true additionalProperties: false ````