> ## 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. # Income statement by cost center > One column per center (each sums its subtree) plus `none` (No center), `other` (Other centers, if there are movements from centers not included), and `total`, which matches the Income statement. Without `cost_center_ids` or `parent_cost_center_id`, the columns are the root centers. **Required permission:** `accounting.reports` With `format=pdf` or `format=excel` it downloads the file (the by-center statement in PDF is landscape, in pages of 8 centers + Total). ## OpenAPI ````yaml /api-reference/openapi.en.json get /accounting/reports/income-statement-by-cost-center openapi: 3.0.3 info: title: FileXpress External API version: 1.0.0 description: >- API for integrating third-party systems with FileXpress: billing, HR, accounting, inventory, projects, accounts receivable and payable, treasury, pricing and promotions, and cash. Current base URL: /api/external/v1. The legacy unversioned path (/api/external) will be removed on January 1, 2027; migrate to /api/external/v1 (same endpoints, only the base URL changes). The v2 API (/api/external/v2) exposes currencies and exchange rates, sales and purchases in foreign currency, taxes by id, payrolls with branch, and errors with a stable `code`; its operations carry the /v2 prefix in the path. We suggest migrating to the available v2 routes before March 30, 2027. servers: - url: https://api.filexpress.app/api/external/v1 description: Production security: - ApiKey: [] tags: - name: General - name: Billing · Sales - name: Billing · Purchases - name: Billing · Customers - name: Billing · Suppliers - name: Billing · Products - name: Catalogs - name: HR · Employees - name: HR · Attendance - name: HR · Labor rules - name: HR · Schedules - name: HR · Holidays - name: HR · Attendance results - name: HR · Leave requests - name: HR · Payrolls - name: Accounting - name: Inventory - name: Projects - name: Accounts receivable - name: Accounts payable - name: Treasury - name: Pricing and promotions - name: Cash - name: Points of sale - name: API v2 · General - name: API v2 · Currencies and rates - name: API v2 · Countries - name: API v2 · Sales - name: API v2 · Purchases - name: API v2 · Payrolls paths: /accounting/reports/income-statement-by-cost-center: get: tags: - Accounting summary: Income statement by cost center description: >- One column per center (each sums its subtree) plus `none` (No center), `other` (Other centers, if there are movements from centers not included), and `total`, which matches the Income statement. Without `cost_center_ids` or `parent_cost_center_id`, the columns are the root centers. **Required permission:** `accounting.reports` With `format=pdf` or `format=excel` it downloads the file (the by-center statement in PDF is landscape, in pages of 8 centers + Total). parameters: - name: start_date in: query required: true description: Start date (YYYY-MM-DD). schema: type: string format: date example: '2026-10-01' - name: end_date in: query required: true description: End date (YYYY-MM-DD), greater than or equal to start_date. schema: type: string format: date example: '2026-10-31' - name: cost_center_ids[] in: query required: false description: Centers to use as columns (repeatable). schema: type: array items: type: string format: uuid - name: parent_cost_center_id in: query required: false description: >- Without cost_center_ids: the columns are the direct sub-centers of this center. schema: type: string format: uuid - name: branch_id in: query required: false description: 'Optional: limits to one branch.' schema: type: string - name: depth in: query required: false description: Level of detail (1–10). schema: type: integer - name: format in: query required: false description: >- `json` (default), `pdf` (application/pdf), or `excel` (.xlsx). With pdf/excel the response is the file. schema: type: string enum: - json - pdf - excel default: json responses: '200': description: Success 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 application/pdf: schema: type: string format: binary application/vnd.openxmlformats-officedocument.spreadsheetml.sheet: schema: type: string format: binary '401': $ref: '#/components/responses/E401' '403': $ref: '#/components/responses/E403' '404': description: Not found or belongs to another business 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: Center ID, `none`, `other` or `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: Amounts by column `key`. 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: Amounts by column `key`. 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: Amounts by column `key`. 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: Totals by column `key`. 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: Errors per field (validation only). required: - status - message responses: E401: description: Missing or invalid API Key content: application/json: example: status: false message: Invalid API Key. E403: description: Integration without the required permission or deactivated content: application/json: example: status: false message: This integration does not have the 'hr.employees' permission. required_scope: hr.employees E422: description: Validation error content: application/json: example: status: false message: Validation errors errors: start_date: - The start date field is required. E429: description: Rate limit exceeded 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: Integration API Key (Integrations → New Integration). ```` This documentation is built and hosted on [Mintlify](https://mintlify.com), a developer documentation platform.