Last reviewed: 2026-07-30

Trial Balance Contract

Canonical object: TrialBalance

The TrialBalance is the trial_balance StandardReportResult defined by the Reporting Contract.

Required concepts:

Rules:

Trial balance is derived from posted journal entry lines.
Account balances are not stored as ledger truth in the first reporting slice.
Date range filtering uses inclusive posting dates.
Every account with posted activity in the range remains represented even when its net balance is zero.
A line preserves debit activity, credit activity, net debit balance, and net credit balance.
Account code and name are displayed from current account master data for a live result. A persisted ReportSnapshot preserves the labels and classification used at capture.
Inactive and retired accounts remain reportable from their immutable ids.
Missing or cross-company account references make the result unavailable; they are not silently omitted or redirected.
Different currencies must not be netted together.
Unexpected currencies remain separated and visible, but initial-release formal capture requires only the company's reporting currency.
The trial balance is balanced only when every currency's debit and credit activity totals and net-balance totals agree.
An imbalance makes the result unavailable for ReportRun capture.
Close evaluates the trial balance for the target period through the Close Run Contract. A balanced result does not by itself establish overall close readiness.
A persisted trial-balance report run used by Close remains Reporting-owned formal report evidence derived from posted journal-entry lines and must satisfy the exact period, currentness, and snapshot rules in the Reporting Contract.

Related truth pages: