# Get the trial balance > The ledger.trial_balance operation: GET /api/v1/ledger/trial_balance in the REST API and the ledger_trial_balance tool in the MCP server. Returns the trial balance of the legal entity's ledger in the mode of the request: for each currency, every account with a non-zero posted balance, its balance on the debit or the credit side (integer micros), and the debit and credit totals. The totals of a currency must be equal (`balanced`); `difference` is debits minus credits. All brands of the entity are included. Without `asOf`, the balances are the accounts' current posted balances. With `asOf` (`YYYY-MM-DD`), they are recomputed from the posted transactions effective up to the end of that day (UTC). Pending and voided transactions never count. Filter with `currency`. ## At a glance - **REST:** `GET /api/v1/ledger/trial_balance` - **MCP tool:** `ledger_trial_balance` - **Operation ID:** `ledger.trial_balance` - **Scope:** Legal entity - **Permission:** `ledger:read` - **Risk tier:** `read` - **Dry run:** Not supported - **Idempotency:** Not needed (read only) - **Modes:** Test and live - **Authentication:** API key with the `ledger:read` scope - **Since:** M2 ## Request ### Query parameters | Field | Type | Required | Description | | ---------- | ------ | -------- | --------------------------------------------------------------------------------------- | | `asOf` | string | No | Balances at the end of this day (`YYYY-MM-DD`, UTC). Leave it out for the balances now. | | `currency` | string | No | One currency only. | ## Response `200 OK` with a JSON object: | Field | Type | Description | | ------------------------------------ | ----------------------------------------------------------- | ----------- | | `object` | `"ledger_trial_balance"` | | | `entityId` | `ent_…` ID | | | `livemode` | boolean | | | `asOf` | string or null | | | `balanced` | boolean | | | `currencies` | array of object | | | `currencies[].currency` | string | | | `currencies[].accounts` | array of object | | | `currencies[].accounts[].accountId` | `acct_…` ID | | | `currencies[].accounts[].code` | string | | | `currencies[].accounts[].type` | one of `asset`, `liability`, `revenue`, `expense`, `equity` | | | `currencies[].accounts[].normalSide` | one of `debit`, `credit` | | | `currencies[].accounts[].brandId` | `brd_…` ID or null | | | `currencies[].accounts[].balance` | integer string | | | `currencies[].accounts[].debit` | string | | | `currencies[].accounts[].credit` | string | | | `currencies[].totals` | object | | | `currencies[].totals.debit` | string | | | `currencies[].totals.credit` | string | | | `currencies[].difference` | integer string | | | `currencies[].balanced` | boolean | | ## Examples ### The trial balance now ```http GET /api/v1/ledger/trial_balance Authorization: Bearer or_test_… ``` Response (`200`): ```json { "object": "ledger_trial_balance", "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2", "livemode": true, "asOf": null, "balanced": true, "currencies": [ { "currency": "EUR", "accounts": [ { "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc", "code": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR", "type": "asset", "normalSide": "debit", "brandId": null, "balance": "1500000000", "debit": "1500000000", "credit": "0" }, { "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd", "code": "opening_balances:EUR", "type": "equity", "normalSide": "credit", "brandId": null, "balance": "1500000000", "debit": "0", "credit": "1500000000" } ], "totals": { "debit": "1500000000", "credit": "1500000000" }, "difference": "0", "balanced": true } ] } ``` ### EUR balances at the end of September 2026 ```http GET /api/v1/ledger/trial_balance?asOf=2026-09-30¤cy=EUR Authorization: Bearer or_test_… ``` Response (`200`): ```json { "object": "ledger_trial_balance", "entityId": "ent_01m4tx5nj8emwbyf7y9vcf47x2", "livemode": true, "asOf": "2026-09-30", "balanced": true, "currencies": [ { "currency": "EUR", "accounts": [ { "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xc", "code": "bank:ent_01m4tx5nj8emwbyf7y9vcf47x2:EUR", "type": "asset", "normalSide": "debit", "brandId": null, "balance": "1500000000", "debit": "1500000000", "credit": "0" }, { "accountId": "acct_01m4tx5nj8emwbyf7y9vcf47xd", "code": "opening_balances:EUR", "type": "equity", "normalSide": "credit", "brandId": null, "balance": "1500000000", "debit": "0", "credit": "1500000000" } ], "totals": { "debit": "1500000000", "credit": "1500000000" }, "difference": "0", "balanced": true } ] } ``` ## Errors | Code | HTTP status | When | What to do | | -------------------------------------------------------------------------------------- | ----------- | ---------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------- | | [`validation_failed`](https://ownrecord.io/docs/reference/errors.md#validation_failed) | 400 | `asOf` isn't a date such as 2026-09-30, or `currency` isn't a currency code. | Fix the fields listed in `details.issues` and send the request again. | | [`scope_required`](https://ownrecord.io/docs/reference/errors.md#scope_required) | 400 | The request names no legal entity (an org key without `Ownrecord-Entity`). | Call the operation with credentials or a target at its level: an organization, a legal entity, a brand or the platform (`details.required_scope`). | | [`permission_denied`](https://ownrecord.io/docs/reference/errors.md#permission_denied) | 403 | You can't see this entity's ledger (brand-scoped members never can). | Ask an organization owner or admin for a role or scope that allows this action. | It can also return these [common errors](https://ownrecord.io/docs/reference.md#common-errors): [`api_version_unsupported`](https://ownrecord.io/docs/reference/errors.md#api_version_unsupported), [`authentication_required`](https://ownrecord.io/docs/reference/errors.md#authentication_required), [`api_key_invalid`](https://ownrecord.io/docs/reference/errors.md#api_key_invalid), [`resource_not_found`](https://ownrecord.io/docs/reference/errors.md#resource_not_found), [`dry_run_not_supported`](https://ownrecord.io/docs/reference/errors.md#dry_run_not_supported), [`rate_limited`](https://ownrecord.io/docs/reference/errors.md#rate_limited), [`internal_error`](https://ownrecord.io/docs/reference/errors.md#internal_error).