> ## Documentation Index > Fetch the complete documentation index at: https://docs.filexpress.app/llms.txt > Use this file to discover all available pages before exploring further. # Estado de resultados por centro de costo > Una columna por centro (cada una suma su subárbol) más `none` (Sin centro), `other` (Otros centros, si hay movimientos de centros no incluidos) y `total`, que coincide con el Estado de resultados. Sin `cost_center_ids` ni `parent_cost_center_id`, las columnas son los centros raíz. **Permiso requerido:** `accounting.reports` ## OpenAPI ````yaml /api-reference/openapi.json get /accounting/reports/income-statement-by-cost-center openapi: 3.0.3 info: title: FileXpress API Externa version: 1.0.0 description: >- API para integrar sistemas de terceros con FileXpress: facturación, RRHH, contabilidad, inventario, proyectos, cuentas por cobrar y pagar, tesorería, precios y promociones y caja. servers: - url: https://api.filexpress.app/api/external description: Producción security: - ApiKey: [] tags: - name: General - name: Facturación · Ventas - name: Facturación · Compras - name: Facturación · Clientes - name: Facturación · Proveedores - name: Facturación · Productos - name: Catálogos - name: RRHH · Empleados - name: RRHH · Asistencia - name: RRHH · Reglas laborales - name: RRHH · Horarios - name: RRHH · Feriados - name: RRHH · Resultados de asistencia - name: RRHH · Permisos - name: RRHH · Planillas - name: Contabilidad - name: Inventario - name: Proyectos - name: Cuentas por cobrar - name: Cuentas por pagar - name: Tesorería - name: Precios y promociones - name: Caja - name: Puntos de venta paths: /accounting/reports/income-statement-by-cost-center: get: tags: - Contabilidad summary: Estado de resultados por centro de costo description: >- Una columna por centro (cada una suma su subárbol) más `none` (Sin centro), `other` (Otros centros, si hay movimientos de centros no incluidos) y `total`, que coincide con el Estado de resultados. Sin `cost_center_ids` ni `parent_cost_center_id`, las columnas son los centros raíz. **Permiso requerido:** `accounting.reports` parameters: - name: start_date in: query required: true description: Fecha inicial (YYYY-MM-DD). schema: type: string format: date example: '2026-10-01' - name: end_date in: query required: true description: Fecha final (YYYY-MM-DD), mayor o igual que start_date. schema: type: string format: date example: '2026-10-31' - name: cost_center_ids[] in: query required: false description: Centros que serán columnas (repetible). schema: type: array items: type: string format: uuid - name: parent_cost_center_id in: query required: false description: >- Sin cost_center_ids: las columnas son los subcentros directos de este centro. schema: type: string format: uuid - name: branch_id in: query required: false description: 'Opcional: limita a una sucursal.' schema: type: string - name: depth in: query required: false description: Nivel de detalle (1–10). schema: type: integer responses: '200': description: Éxito content: application/json: schema: type: object required: - status - data properties: status: type: boolean example: true data: $ref: '#/components/schemas/IncomeStatementByCostCenter' example: status: true data: title: Estado de resultados por centro de costo date_from: 01/10/2026 date_to: 31/10/2026 detail_level: 3 columns: - key: 9d1c5a3e-4b7f-4e2a-9c1d-2f6b8a0e7c11 id: 9d1c5a3e-4b7f-4e2a-9c1d-2f6b8a0e7c11 code: '01' name: Ventas - key: none id: null code: null name: Sin centro - key: total id: null code: null name: Total income: - code: '5' name: Ingresos level: 1 amounts: 9d1c5a3e-4b7f-4e2a-9c1d-2f6b8a0e7c11: 100 none: 20 total: 120 costs: [] expenses: - code: '6' name: Gastos level: 1 amounts: 9d1c5a3e-4b7f-4e2a-9c1d-2f6b8a0e7c11: 40 none: 0 total: 40 totals: 9d1c5a3e-4b7f-4e2a-9c1d-2f6b8a0e7c11: income: 100 costs: 0 expenses: 40 gross_profit: 100 net_income: 60 none: income: 20 costs: 0 expenses: 0 gross_profit: 20 net_income: 20 total: income: 120 costs: 0 expenses: 40 gross_profit: 120 net_income: 80 '401': $ref: '#/components/responses/E401' '403': $ref: '#/components/responses/E403' '404': description: No encontrado o de otro negocio content: application/json: schema: $ref: '#/components/schemas/Error' example: status: false message: Cost center not found for this integration. '422': $ref: '#/components/responses/E422' '429': $ref: '#/components/responses/E429' components: schemas: IncomeStatementByCostCenter: type: object properties: title: type: string date_from: type: string description: DD/MM/YYYY. date_to: type: string description: DD/MM/YYYY. detail_level: type: integer columns: type: array items: type: object properties: key: type: string description: ID del centro, `none`, `other` o `total`. id: type: string format: uuid nullable: true code: type: string nullable: true name: type: string required: - key - name income: type: array items: type: object properties: code: type: string name: type: string level: type: integer amounts: type: object additionalProperties: type: number description: Montos por `key` de columna. required: - code - name - amounts costs: type: array items: type: object properties: code: type: string name: type: string level: type: integer amounts: type: object additionalProperties: type: number description: Montos por `key` de columna. required: - code - name - amounts expenses: type: array items: type: object properties: code: type: string name: type: string level: type: integer amounts: type: object additionalProperties: type: number description: Montos por `key` de columna. required: - code - name - amounts totals: type: object additionalProperties: type: object properties: income: type: number costs: type: number expenses: type: number gross_profit: type: number net_income: type: number description: Totales por `key` de columna. required: - columns - income - costs - expenses - totals Error: type: object properties: status: type: boolean example: false message: type: string errors: type: object additionalProperties: type: array items: type: string description: Errores por campo (solo en validación). required: - status - message responses: E401: description: API Key ausente o inválida content: application/json: example: status: false message: Invalid API Key. E403: description: Integración sin el permiso requerido o desactivada content: application/json: example: status: false message: This integration does not have the 'hr.employees' permission. required_scope: hr.employees E422: description: Error de validación content: application/json: example: status: false message: Validation errors errors: start_date: - The start date field is required. E429: description: Límite de peticiones excedido content: application/json: example: status: false message: Rate limit exceeded. Please try again later. rate_limit: 100 securitySchemes: ApiKey: type: apiKey in: header name: X-API-Key description: API Key de la integración (Integraciones → Nueva Integración). ```` This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.