Balance Sheet

Statement of financial position as at a specific date. Includes all posted transactions up to and including the asOf date.

Each section (assets, liabilities, equity) carries an accounts array of { id, code, name, balance } plus a section total. The equity array appends a synthetic "Retained Earnings (Current Period)" row with id: null and code RE: it is computed from cumulative revenue minus expenses, not a stored account, so a consumer iterating equity accounts must expect a null-id entry.

Verifies the balance sheet equation: Assets = Liabilities + Equity + Retained Earnings. The balanced flag indicates whether the equation holds.