Accounting: Direct cost

{
  "$schema": "https://json-schema.org/draft/2020-12/schema",
  "$id": "#/components/schemas/AccountingDirectCost",
  "title": "Accounting: Direct cost",
  "description": "> **Language tip:** Direct costs may also be referred to as **Spend transactions**, **Spend money transactions**, or **Payments** in various accounting software.\n\n## Overview\n\nDirect costs are money that leave the business without impacting Accounts Payable, and refunds associated with such transactions.\n\nDirect costs include:\n  * Purchasing an item and paying it off at the point of the purchase\n  * Receiving cash from a refunded item if the refund is made by the supplier\n\nDirect costs is a child data type of [account transactions](https://docs.codat.io/lending-api#/schemas/AccountTransaction).",
  "type": "object",
  "allOf": [
    {
      "type": "object",
      "properties": {
        "id": {
          "type": "string",
          "description": "Identifier of the direct cost, unique for the company."
        }
      }
    },
    {
      "$ref": "#/components/schemas/AccountingDirectCost/definitions/directCostPrototype"
    },
    {
      "properties": {
        "metadata": {
          "$ref": "#/components/schemas/Metadata"
        }
      }
    },
    {
      "$ref": "#/components/schemas/CommerceOrder/allOf/3"
    }
  ],
  "definitions": {
    "directCostPrototype": {
      "type": "object",
      "properties": {
        "reference": {
          "type": "string",
          "nullable": true,
          "description": "User-friendly reference for the direct cost."
        },
        "note": {
          "type": "string",
          "nullable": true,
          "description": "A note attached to the direct cost."
        },
        "contactRef": {
          "$ref": "#/components/schemas/AccountingJournalEntry/definitions/journalLine/properties/contactRef",
          "description": "A customer or supplier associated with the direct cost."
        },
        "issueDate": {
          "$ref": "#/components/schemas/DateTime",
          "description": "Date of the direct cost as recorded in the accounting software.Date of the direct cost as recorded in the accounting software."
        },
        "currency": {
          "$ref": "#/components/schemas/SourceAccount/properties/currency",
          "description": "Currency of the direct cost."
        },
        "currencyRate": {
          "$ref": "#/components/schemas/AccountingPaymentAllocation/definitions/paymentAllocationPayment/properties/currencyRate"
        },
        "lineItems": {
          "type": "array",
          "description": "An array of line items.",
          "items": {
            "$ref": "#/components/schemas/AccountingDirectCost/definitions/directCostLineItem"
          }
        },
        "paymentAllocations": {
          "type": "array",
          "description": "An array of payment allocations.",
          "items": {
            "$ref": "#/components/schemas/AccountingPaymentAllocation"
          }
        },
        "subTotal": {
          "type": "number",
          "format": "decimal",
          "description": "The total amount of the direct costs, excluding any taxes."
        },
        "taxAmount": {
          "type": "number",
          "format": "decimal",
          "description": "The total amount of tax on the direct costs."
        },
        "totalAmount": {
          "type": "number",
          "format": "decimal",
          "description": "The amount of the direct costs, inclusive of tax."
        },
        "supplementalData": {
          "$ref": "#/components/schemas/SupplementalData"
        }
      },
      "required": [
        "issueDate",
        "currency",
        "lineItems",
        "paymentAllocations",
        "subTotal",
        "taxAmount",
        "totalAmount"
      ]
    },
    "directCostLineItem": {
      "type": "object",
      "properties": {
        "description": {
          "type": "string",
          "nullable": true,
          "description": "Friendly name of the goods or services."
        },
        "unitAmount": {
          "type": "number",
          "format": "decimal",
          "description": "Price of each unit of goods or services.\nNote: If the platform does not provide this information, the unit amount will be mapped to the total amount."
        },
        "quantity": {
          "type": "number",
          "format": "decimal",
          "description": "Number of units of goods or services received.\n\nNote: If the platform does not provide this information, the quantity will be mapped as 1."
        },
        "discountAmount": {
          "type": "number",
          "format": "decimal",
          "nullable": true,
          "description": "Discount amount for the line before tax."
        },
        "discountPercentage": {
          "type": "number",
          "format": "decimal",
          "nullable": true,
          "description": "Discount percentage for the line before tax."
        },
        "subTotal": {
          "type": "number",
          "format": "decimal",
          "nullable": true,
          "description": "Amount of the line, inclusive of discounts but exclusive of tax."
        },
        "taxAmount": {
          "type": "number",
          "format": "decimal",
          "nullable": true,
          "description": "Amount of tax for the line."
        },
        "totalAmount": {
          "type": "number",
          "format": "decimal",
          "nullable": true,
          "description": "Total amount of the line, including tax."
        },
        "accountRef": {
          "$ref": "#/components/schemas/AccountingAccount/definitions/accountRef",
          "description": "Reference to the account to which the line item is linked."
        },
        "taxRateRef": {
          "$ref": "#/components/schemas/AccountingBillCreditNote/definitions/billCreditNoteLineItem/properties/taxRateRef",
          "description": "Reference to the tax rate to which the the line item is linked."
        },
        "itemRef": {
          "$ref": "#/components/schemas/AccountingBillCreditNote/definitions/billCreditNoteLineItem/properties/itemRef",
          "description": "Reference to the product, service type, or inventory item to which the direct cost is linked."
        },
        "trackingCategoryRefs": {
          "type": "array",
          "nullable": true,
          "deprecated": true,
          "description": "Collection of categories against which this direct cost is tracked.",
          "items": {
            "$ref": "#/components/schemas/AccountingTrackingCategory/definitions/trackingCategoryRef"
          }
        },
        "tracking": {
          "$ref": "#/components/schemas/AccountingDirectCost/definitions/tracking"
        }
      },
      "required": [
        "unitAmount",
        "quantity"
      ]
    },
    "tracking": {
      "title": "Invoiceable tracking",
      "required": [
        "recordRefs"
      ],
      "type": "object",
      "properties": {
        "recordRefs": {
          "type": "array",
          "items": {
            "$ref": "#/components/schemas/AccountingJournalEntry/definitions/journalLine/properties/tracking/definitions/trackingRecordRef"
          }
        },
        "invoiceTo": {
          "$ref": "#/components/schemas/AccountingRecordRef"
        }
      },
      "additionalProperties": false
    },
    "invoiceTo": {
      "type": "object",
      "title": "Invoice to",
      "description": "Links to the customer the direct cost is associated.",
      "properties": {
        "id": {
          "type": "string",
          "description": "'id' of the underlying record or data type."
        },
        "dataType": {
          "type": "string",
          "description": "Name of underlying data type.",
          "enum": [
            "customers"
          ],
          "example": "customers"
        }
      }
    }
  }
}