Cost centers

Permission	Endpoints
`accounting.cost_centers`	`GET /accounting/cost-centers`, `GET /accounting/cost-centers/{id}`, `GET /accounting/cost-center-distributions`, `GET /accounting/cost-center-distributions/{id}`
`accounting.cost_centers.write`	`POST /accounting/cost-centers`, `PUT /accounting/cost-centers/{id}`, `DELETE /accounting/cost-centers/{id}`, `POST /accounting/cost-center-distributions`, `PUT /accounting/cost-center-distributions/{id}`, `DELETE /accounting/cost-center-distributions/{id}`

These are explicit permissions: they must be checked one by one in External integrations; existing integrations do not receive them automatically.

Cost centers are hierarchical (a center can have sub-centers). Their id values are sent as cost_center_id in journal entries, sales, purchases, collections, payments, transfers and payrolls, and they serve as a filter in the financial statements.

Only leaf (is_leaf: true) and active centers are accepted in documents and journal entries. Parent centers group their sub-centers in reports.

For functional usage (policy per account, how centers reach the journal entry, reassignment), see Cost centers in the manual.

Cost center object

Field	Description
`id`	Identifier.
`code`	Code, unique within the company.
`name`	Name.
`description`	Description (can be `null`).
`parent_id`	Parent center (`null` if it is a root center).
`level`	Level in the tree (1 = root).
`full_code`	Full code including the hierarchy.
`is_active`	`false` if deactivated.
`is_leaf`	`true` if it has no active sub-centers: it is the only type of center that can be assigned.

List cost centers

GET /accounting/cost-centers?include_inactive=false

Required permission: accounting.cost_centers

Parameter	Required	Description
`include_inactive`	No	`true` to include deactivated centers. By default only active ones.

Returns the flat list (sorted by code) and the same set as a tree.

{
  "status": true,
  "data": {
    "list": [
      { "id": "c3a0...", "code": "01", "name": "Ventas", "description": null, "parent_id": null, "level": 1, "full_code": "01", "is_active": true, "is_leaf": false },
      { "id": "c3a1...", "code": "0101", "name": "Ventas San Salvador", "description": null, "parent_id": "c3a0...", "level": 2, "full_code": "01.0101", "is_active": true, "is_leaf": true }
    ],
    "tree": [
      {
        "id": "c3a0...", "code": "01", "name": "Ventas", "description": null, "parent_id": null, "level": 1, "full_code": "01", "is_active": true, "is_leaf": false,
        "children": [
          { "id": "c3a1...", "code": "0101", "name": "Ventas San Salvador", "description": null, "parent_id": "c3a0...", "level": 2, "full_code": "01.0101", "is_active": true, "is_leaf": true, "children": [] }
        ]
      }
    ]
  }
}

Get cost center

GET /accounting/cost-centers/{id}

Required permission: accounting.cost_centers Responds 200 with the cost center object inside data, or 404 Cost center not found.

Create cost center

POST /accounting/cost-centers

Required permission: accounting.cost_centers.write

{
  "code": "0102",
  "name": "Ventas Santa Ana",
  "description": "Equipo comercial de occidente",
  "parent_id": "c3a0...",
  "is_active": true
}

Field	Required	Description
`code`	Yes	Code (max. 50), unique within the company.
`name`	Yes	Name (max. 255).
`description`	No	Description (max. 1000).
`parent_id`	No	Parent center from the same company. Without it, the center is a root.
`is_active`	No	Defaults to `true`.

Behavior

The level (level) is calculated from the parent.
When you create a sub-center, its parent stops being a leaf: it can no longer be assigned to new documents, but it still groups its children in reports.

Response 201: the created cost center object.

Edit cost center

PUT /accounting/cost-centers/{id}

Required permission: accounting.cost_centers.write Accepts the same fields as creation, all optional: only the ones you send change.

{ "name": "Ventas Occidente", "is_active": false }

Behavior

If you change parent_id, the level of the center and of all its sub-centers is recalculated.
A center cannot depend on itself or on one of its sub-centers.
Deactivating a center (is_active: false) prevents assigning it to new documents and journal entries; what is already recorded is preserved.

Response 200: the updated cost center object.

Delete cost center

DELETE /accounting/cost-centers/{id}

Required permission: accounting.cost_centers.write Behavior

If the center has not been used in journal entries or documents, it is deleted: {"deleted": true, "deactivated": false}.
If it already has movements or documents, it is not deleted: it is deactivated to preserve the history: {"deleted": false, "deactivated": true}.
If it has sub-centers, it responds 422: delete them or move them to another parent first.

{
  "status": true,
  "data": { "deleted": false, "deactivated": true }
}

Distributions

A distribution splits an amount among several leaf centers by percentage (for example, rent 60% Sales and 40% Administration). Its id is sent as cost_center_distribution_id instead of cost_center_id in journal entries, sales, purchases and payrolls. See Distributions in the manual. Usage rules

cost_center_id and cost_center_distribution_id are mutually exclusive at the same level (document or line): sending both responds 422 Indique centro de costo o distribución, no ambos..
The distribution must be active and belong to the company.
When posting, each line of an account that accepts a center is split into one line per center according to the percentage; rounding is adjusted on the part with the highest percentage (60/40 over 100.01 gives 60.01 and 40.00). On accounts with the None policy, a single line without a center is used.
Changing the percentages does not modify journal entries that were already generated.
Collections, payments and transfers do not accept distributions.

Distribution object

{
  "id": "d7e2...",
  "business_id": "uuid",
  "code": "ALQ",
  "name": "Alquiler oficina central",
  "is_active": true,
  "lines": [
    { "id": "uuid", "cost_center_id": "c3a1...", "percentage": 60.0, "cost_center": { "id": "c3a1...", "code": "0101", "name": "Ventas San Salvador" } },
    { "id": "uuid", "cost_center_id": "c3b7...", "percentage": 40.0, "cost_center": { "id": "c3b7...", "code": "0201", "name": "Administración" } }
  ],
  "created_at": "2026-10-08T15:00:00.000000Z",
  "updated_at": "2026-10-08T15:00:00.000000Z"
}

percentage has up to 4 decimals and the sum of the lines is exactly 100. Lines are returned from highest to lowest percentage.

List distributions

GET /accounting/cost-center-distributions?include_inactive=false

Required permission: accounting.cost_centers

Parameter	Required	Description
`include_inactive`	No	`true` to include deactivated ones. By default only active ones.

Returns in data the list of distributions sorted by code.

Get distribution

GET /accounting/cost-center-distributions/{id}

Required permission: accounting.cost_centers Responds 200 with the distribution or 404 Distribution not found.

Create distribution

POST /accounting/cost-center-distributions

Required permission: accounting.cost_centers.write

{
  "code": "ALQ",
  "name": "Alquiler oficina central",
  "is_active": true,
  "lines": [
    { "cost_center_id": "c3a1...", "percentage": 60 },
    { "cost_center_id": "c3b7...", "percentage": 40 }
  ]
}

Field	Required	Description
`code`	Yes	Code, unique within the company.
`name`	Yes	Name.
`is_active`	No	Defaults to `true`.
`lines`	Yes	At least 2 `{cost_center_id, percentage}` lines. Leaf centers, active and belonging to the company, with no repeats; percentages greater than 0 that add up to exactly 100.

Response 201: the created distribution.

Edit distribution

PUT /accounting/cost-center-distributions/{id}

Required permission: accounting.cost_centers.write Accepts the same fields, all optional. If you send lines, they replace all previous lines (with the same rules). Responds 200 with the updated distribution.

Delete distribution

DELETE /accounting/cost-center-distributions/{id}

Required permission: accounting.cost_centers.write

Not used in documents or journal entries: it is deleted, {"deleted": true}.
Already used: it is deactivated to preserve the history, {"deleted": false, "deactivated": true}.

Distribution errors

422 Validation errors when the code is repeated, there are fewer than 2 lines, the sum is not 100 (errors.lines), a center is repeated, belongs to another company, is inactive or has sub-centers (errors["lines.N.cost_center_id"]), or a percentage is 0 or negative.

{
  "status": false,
  "message": "Validation errors",
  "errors": { "lines": ["Los porcentajes deben sumar exactamente 100 (suman 90)."] }
}

Errors

Code	Cause
`401`	Missing or invalid API key.
`403`	The integration does not have the required permission.
`404`	`Cost center not found` (nonexistent or belongs to another company).
`422`	`Validation errors`; for example `code`: `Ya existe un centro de costos con este código.`, `parent_id`: `El centro de costos padre no existe o no pertenece a esta empresa.` or `Un centro de costos no puede depender de sí mismo ni de un subcentro suyo.`
`422`	`El centro de costo tiene subcentros; elimínelos o muévalos primero.` (when deleting).
`404`	`Distribution not found` (nonexistent distribution or one that belongs to another company).

{
  "status": false,
  "message": "Validation errors",
  "errors": { "code": "Ya existe un centro de costos con este código." }
}

Getting Started

API v2

Billing

Human Resources

Accounting

Inventory

Projects

Receivables & Payables

Pricing & Promotions

Cash

Interactive reference

Cost center object

List cost centers

Get cost center

Create cost center

Edit cost center

Delete cost center

Distributions

Distribution object

List distributions

Get distribution

Create distribution

Edit distribution

Delete distribution

Distribution errors

Errors

​Cost center object

​List cost centers

​Get cost center

​Create cost center

​Edit cost center

​Delete cost center

​Distributions

​Distribution object

​List distributions

​Get distribution

​Create distribution

​Edit distribution

​Delete distribution

​Distribution errors

​Errors

Cost center object

List cost centers

Get cost center

Create cost center

Edit cost center

Delete cost center

Distributions

Distribution object

List distributions

Get distribution

Create distribution

Edit distribution

Delete distribution

Distribution errors

Errors