Codat · Schema
Accounting: Direct income
> **Language tip:** Direct incomes may also be referred to as **Receive transactions**, **Receive money transactions**, **Sales receipts**, or **Cash sales** in various accounting software. ## Overview Direct incomes are incomes received directly from the business' operations. For example, cash sales of items to a customer, referral commissions, and service fee refunds are considered direct incomes made at the point of sale. Direct incomes include: - Selling an item directly to a contact, and receiving payment at the point of the sale. - Refunding an item sold at the point of sale in cash to a contact. Direct incomes is a child data type of [account transactions](https://docs.codat.io/lending-api#/schemas/AccountTransaction).
Unified_API
JSON Schema
{
"$schema": "https://json-schema.org/draft/2020-12/schema",
"$id": "#/components/schemas/AccountingDirectIncome",
"title": "Accounting: Direct income",
"description": "> **Language tip:** Direct incomes may also be referred to as **Receive transactions**, **Receive money transactions**, **Sales receipts**, or **Cash sales** in various accounting software.\n\n## Overview\n\nDirect incomes are incomes received directly from the business' operations. For example, cash sales of items to a customer, referral commissions, and service fee refunds are considered direct incomes made at the point of sale.\n\nDirect incomes include: \n\n- Selling an item directly to a contact, and receiving payment at the point of the sale.\n- Refunding an item sold at the point of sale in cash to a contact.\n\nDirect incomes is a child data type of [account transactions](https://docs.codat.io/lending-api#/schemas/AccountTransaction).\n",
"type": "object",
"allOf": [
{
"type": "object",
"properties": {
"id": {
"type": "string",
"description": "Identifier of the direct income, unique for the company."
},
"reference": {
"type": "string",
"nullable": true,
"description": "User-friendly reference for the direct income."
},
"note": {
"type": "string",
"nullable": true,
"description": "An optional note on the direct income that can be used to assign the direct income with a reference ID in your application."
},
"contactRef": {
"$ref": "#/components/schemas/AccountingJournalEntry/definitions/journalLine/properties/contactRef",
"description": "A customer or supplier associated with the direct income."
},
"issueDate": {
"$ref": "#/components/schemas/DateTime",
"description": "The date of the direct income as recorded in the accounting software."
},
"currency": {
"$ref": "#/components/schemas/SourceAccount/properties/currency",
"description": "The currency of the direct income."
},
"currencyRate": {
"$ref": "#/components/schemas/AccountingPaymentAllocation/definitions/paymentAllocationPayment/properties/currencyRate"
},
"lineItems": {
"type": "array",
"description": "An array of line items.",
"items": {
"$ref": "#/components/schemas/AccountingDirectIncome/definitions/directIncomeLineItem"
}
},
"paymentAllocations": {
"type": "array",
"items": {
"$ref": "#/components/schemas/AccountingPaymentAllocation"
}
},
"subTotal": {
"type": "number",
"format": "decimal",
"description": "The total amount of the direct incomes, excluding any taxes."
},
"taxAmount": {
"type": "number",
"format": "decimal",
"description": "The total amount of tax on the direct incomes."
},
"totalAmount": {
"type": "number",
"format": "decimal",
"description": "The amount of the direct incomes, inclusive of tax."
},
"metadata": {
"$ref": "#/components/schemas/Metadata"
},
"supplementalData": {
"$ref": "#/components/schemas/SupplementalData"
}
}
},
{
"$ref": "#/components/schemas/CommerceOrder/allOf/3"
}
],
"required": [
"issueDate",
"currency",
"lineItems",
"paymentAllocations",
"subTotal",
"taxAmount",
"totalAmount"
],
"definitions": {
"directIncomeLineItem": {
"type": "object",
"properties": {
"description": {
"type": "string",
"nullable": true,
"description": "A user-friendly name of the goods or services."
},
"unitAmount": {
"type": "number",
"format": "decimal",
"description": "The price of each unit of goods or services.\nNote: If the platform does not provide this information, the unit amount will be mapped to the total amount."
},
"quantity": {
"type": "number",
"format": "decimal",
"description": "The number of units of goods or services received.\n\nNote: If the platform does not provide this information, the quantity will be mapped as 1."
},
"discountAmount": {
"type": "number",
"format": "decimal",
"nullable": true,
"description": "Discount amount for the line before tax."
},
"discountPercentage": {
"type": "number",
"format": "decimal",
"nullable": true,
"description": "Discount percentage for the line before tax."
},
"subTotal": {
"type": "number",
"format": "decimal",
"nullable": true,
"description": "The amount of the line, inclusive of discounts, but exclusive of tax."
},
"taxAmount": {
"type": "number",
"format": "decimal",
"nullable": true,
"description": "The amount of tax for the line.\nNote: If the platform does not provide this information, the quantity will be mapped as 0.00."
},
"totalAmount": {
"type": "number",
"format": "decimal",
"nullable": true,
"description": "The total amount of the line, including tax."
},
"accountRef": {
"$ref": "#/components/schemas/AccountingAccount/definitions/accountRef",
"description": "Reference to the account to which the line item is linked."
},
"taxRateRef": {
"$ref": "#/components/schemas/AccountingBillCreditNote/definitions/billCreditNoteLineItem/properties/taxRateRef",
"description": "Reference to the tax rate to which the line item is linked."
},
"itemRef": {
"$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,
"description": "An array of categories against which this direct cost is tracked.",
"items": {
"$ref": "#/components/schemas/AccountingTrackingCategory/definitions/trackingCategoryRef"
}
}
},
"required": [
"unitAmount",
"quantity"
]
}
}
}