Account Balance

AccountBalance represents a time-bounded balance snapshot for a bank account, recording opening and closing booked/value figures in a specified currency alongside the valid-from/to period window. It is produced by the financial data ingestion pipeline (connector syncs) and acts as the join anchor for all Transactions, which reference the balance period they were captured within via a foreign key. Each AccountBalance belongs to exactly one Account (and transitively to one Workspace), and includes a suite of verification fields that the reconciliation pipeline populates to flag discrepancies between the bank-reported closing figure and the computed sum of transactions.

Naming	Value
Object	Account Balance
Resource type (JSON:API `type`)	`account_balance`
Collection / records root	`account_balances`
REST base	`/v1/balances`
Entity class	`AccountBalance`

API operations

Operation	Method & path	Status
List	`GET /v1/balances`	✅ Implemented
Retrieve	`GET /v1/balances/{id}`	✅ Implemented
Create	`POST /v1/balances`	🟡 Planned
Update	`PATCH /v1/balances/{id}`	🟡 Planned
Delete	`DELETE /v1/balances/{id}`	🟡 Planned

Data model

Attributes

Field	Type	Required	Constraints	Allowed values	Description
account_balance_id	string, UUID	✅ Yes	unique; defaultRaw: gen_random_uuid()	—	Public stable identifier for this balance snapshot. Used in all API responses and external references. Never expose the internal pk.
accounting_balance	object (JSONB), nullable	⚪ No	JSONB; all sub-fields documented below	—	Bank-reported balance figures for this period. Contains four monetary fields (opening_booked, opening_value, closing_booked, closing_value) and the ISO-4217 currency code. closing_booked and closing_value may be null for open (current) periods.
accounting_balance.opening_booked	number	⚪ No	JSONB sub-field; display_type: amount	—	Booked (settled) opening balance for the period in the account’s currency.
accounting_balance.opening_value	number	⚪ No	JSONB sub-field; display_type: amount	—	Value (including pending) opening balance for the period.
accounting_balance.closing_booked	number \| null	⚪ No	JSONB sub-field; display_type: amount; null for open periods	—	Booked closing balance at the end of the period. Null when balance_at_to is null (current open period).
accounting_balance.closing_value	number \| null	⚪ No	JSONB sub-field; display_type: amount; null for open periods	—	Value closing balance at the end of the period. Null when balance_at_to is null.
accounting_balance.currency	string	⚪ No	JSONB sub-field; display_type: unique_key; ISO-4217 3-letter code	—	ISO-4217 currency code for all monetary figures within this accounting_balance object.
foreign_exchange	array of objects (JSONB), nullable	⚪ No	JSONB array; each element has currency_rate, currency_pair, currency_rate_source, currency_rate_at	—	Optional array of FX rate snapshots applied to this balance period. Carries the rate, the pair (e.g. EUR/USD), the source (e.g. ECB), and the timestamp of the rate. Populated by connectors that provide multi-currency balance data.
foreign_exchange[].currency_rate	number	⚪ No	JSONB sub-field	—	The exchange rate value for the currency pair at currency_rate_at.
foreign_exchange[].currency_pair	string	⚪ No	JSONB sub-field	—	Currency pair in ISO-4217 slash notation (e.g. EUR/USD).
foreign_exchange[].currency_rate_source	string	⚪ No	JSONB sub-field	—	Source of the exchange rate (e.g. ECB, Plaid, provider-specific).
foreign_exchange[].currency_rate_at	string (ISO-8601 timestamp)	⚪ No	JSONB sub-field	—	Timestamp at which the FX rate was observed or fixed.
balance_at_from	string (timestamp), nullable	⚪ No	columnType: timestamp; display_type: datetime; indexed in idx_account_balances_date_range; also in partial index idx_account_balances_current	—	Start of the validity window for this balance snapshot. Inclusive lower bound of the period. Combined with balance_at_to it defines the interval. Indexed for efficient period range lookups.
balance_at_to	string (timestamp), nullable	⚪ No	columnType: timestamp; display_type: datetime; indexed in idx_account_balances_date_range; null when period is still open (current balance)	—	End of the validity window. Null for the current (open) balance period. The partial index idx_account_balances_current targets rows WHERE balance_at_to IS NULL for fast current-balance lookups.
verified_at	string (timestamp), nullable	⚪ No	columnType: timestamp	—	Timestamp when the reconciliation pipeline last successfully verified this balance period (i.e. sum of transactions matched the closing_booked figure within tolerance).
verification_error	boolean, nullable	⚪ No	nullable boolean	true \| false \| null	Flag set by the reconciliation pipeline. True when calculated_balance_diff does not equal expected_balance_diff. Null means verification has not yet run for this period.
verification_error_detail	string (text), nullable	⚪ No	type: text	—	Human-readable explanation of the verification failure. Populated only when verification_error is true. Contains the discrepancy detail reported by the reconciliation pipeline.
calculated_balance_diff	number (numeric), nullable	⚪ No	type: numeric(10,0) — integer precision, no decimal places	—	The balance difference computed by the verification pipeline: sum of transaction amounts in the period minus the expected delta between opening and closing booked balances.
expected_balance_diff	number (numeric), nullable	⚪ No	type: numeric(10,0) — integer precision, no decimal places	—	The expected balance difference derived from accounting_balance (closing_booked minus opening_booked). Compared against calculated_balance_diff to detect missing or duplicate transactions.
verification_last_run_at	string (timestamp), nullable	⚪ No	columnType: timestamp	—	Timestamp of the most recent reconciliation pipeline run against this balance period, regardless of outcome. Distinct from verified_at, which is only stamped on success.
raw_data	unknown (JSONB), nullable	⚪ No	JSONB; shape is connector-specific	—	Complete provider-native payload from which this balance was derived (e.g. the full Plaid account/balance JSON response). Shape varies by connector. Preserved for audit and re-processing; not exposed in standard API responses.
created_at	string (timestamptz), 🔒 system	✅ Yes	onCreate: () => new Date(); not null	—	Timestamp when the record was first persisted. Set automatically by the MikroORM onCreate lifecycle hook.
updated_at	string (timestamptz), 🔒 system	⚪ No	onCreate and onUpdate: () => new Date()	—	Timestamp of the last update. Set automatically on create and every subsequent write by the MikroORM onUpdate lifecycle hook.
deleted_at	string (timestamptz), nullable	⚪ No	nullable; soft-delete sentinel; partial index idx_account_balances_current WHERE deleted_at IS NULL	—	Soft-delete timestamp. Null means the record is active. All queries must filter deleted_at IS NULL. Also guards the partial index idx_account_balances_workspace_deleted.

Relationships

Name	Type	Required	Description
account	to-one (Account)	⚪ No (nullable)	The bank account this balance snapshot belongs to. FK: account_pk → core_api.accounts.pk. ON UPDATE CASCADE / ON DELETE SET NULL. Indexed via idx_account_balances_account. Also part of the partial index idx_account_balances_current for current-balance lookups.
workspace	to-one (Workspace)	⚪ No (nullable)	Tenant scope. FK: workspace_pk → core_api.workspaces.pk. ON UPDATE CASCADE / ON DELETE SET NULL. Every query must filter by workspace. Indexed together with deleted_at in idx_account_balances_workspace_deleted for Hasura permission filter hot-path.
transactions	to-many (Transaction)	—	All Transaction records that fall within this balance period. Inverse of Transaction.account_balance (FK: transactions.account_balance_pk). A single AccountBalance can hold zero to many transactions. Used by composites such as composite_total_amount_currency on the accounts root.

System-computed

account_balance_id: generated by PostgreSQL gen_random_uuid() on INSERT (defaultRaw). Unique constraint enforced at the database level.
created_at: set to new Date() by the MikroORM onCreate lifecycle hook; never writable by the API consumer.
updated_at: set to new Date() on both onCreate and onUpdate by MikroORM lifecycle hooks.
deleted_at: null on creation; set by the application soft-delete pattern. All active-record queries filter WHERE deleted_at IS NULL.
Partial index idx_account_balances_current on (account_pk, balance_at_from DESC, pk DESC) WHERE balance_at_to IS NULL AND deleted_at IS NULL — enables an index-only scan with LIMIT 1 for the ‘current balance’ lookup pattern.
Partial index idx_account_balances_workspace_deleted on (workspace_pk, deleted_at) — optimises the Hasura permission filter (workspace_pk = $1 AND deleted_at IS NULL) on the hot read path.
verification_error, verification_error_detail, calculated_balance_diff, expected_balance_diff, verified_at, verification_last_run_at: all populated exclusively by the reconciliation pipeline; never set by the ingestion connector or by edge API writes.
raw_data: written once by the ingestion connector at sync time; treated as an immutable audit trail. Shape is connector-specific (e.g. Plaid account/balance JSON).
accounting_balance and foreign_exchange: written by the connector sync pipeline from provider-native balance data. Not editable via the public API.

Example

{
  "data": {
    "type": "account_balance",
    "id": "c3f8d2a1-4e57-4b2c-9a1d-88f702b63c14",
    "attributes": {
      "account_balance_id": "c3f8d2a1-4e57-4b2c-9a1d-88f702b63c14",
      "accounting_balance": {
        "opening_booked": 142500.00,
        "opening_value": 142500.00,
        "closing_booked": 138920.50,
        "closing_value": 138920.50,
        "currency": "EUR"
      },
      "foreign_exchange": [
        {
          "currency_rate": 1.0832,
          "currency_pair": "EUR/USD",
          "currency_rate_source": "ECB",
          "currency_rate_at": "2026-05-31T00:00:00.000Z"
        }
      ],
      "balance_at_from": "2026-05-01T00:00:00.000Z",
      "balance_at_to": "2026-05-31T23:59:59.000Z",
      "verified_at": "2026-06-01T06:15:22.000Z",
      "verification_error": false,
      "verification_error_detail": null,
      "calculated_balance_diff": 0,
      "expected_balance_diff": 0,
      "verification_last_run_at": "2026-06-01T06:15:22.000Z",
      "raw_data": null,
      "created_at": "2026-05-01T04:00:12.000Z",
      "updated_at": "2026-06-01T06:15:22.000Z",
      "deleted_at": null
    },
    "relationships": {
      "account": {
        "data": { "type": "account", "id": "a1b2c3d4-0001-4000-8000-000000000001" }
      },
      "workspace": {
        "data": { "type": "workspace", "id": "w9f8e7d6-0001-4000-8000-000000000001" }
      },
      "transactions": {
        "data": [
          { "type": "transaction", "id": "t0000001-0001-4000-8000-000000000001" },
          { "type": "transaction", "id": "t0000002-0001-4000-8000-000000000002" }
        ]
      }
    }
  }
}

_{Source: apps/api/src/database/entities/AccountBalance.ts · domain: financial-graph · tier: Supporting}

Main objects

Supporting objects

Platform objects

Activity objects

Infrastructure objects

API operations

Data model

Attributes

Relationships

System-computed

Example

​API operations

​Data model

​Attributes

​Relationships

​System-computed

​Example

API operations

Data model

Attributes

Relationships

System-computed

Example