Consolidation Groups API

The Consolidation Groups API provides endpoints for managing consolidation groups - collections of related companies for consolidated financial reporting per ASC 810.

Base Path

/api/v1/consolidation/groups

All endpoints require authentication with a valid session token.

Consolidation Groups

A consolidation group defines:

Parent company - The controlling entity
Members - Subsidiary/associated companies with ownership percentages
Consolidation method - Full, Proportionate, or Equity method per ASC 810
Reporting currency - Currency for consolidated reports

List Consolidation Groups

Retrieve a paginated list of consolidation groups.

GET /api/v1/consolidation/groups

curl -X GET "https://your-instance.accountability.app/api/v1/consolidation/groups?organizationId={orgId}&isActive=true" \
  -H "Authorization: Bearer your-session-token"

organizationId

string

required

Organization UUID

isActive

boolean

Filter by active status

limit

integer

default:"50"

Maximum items per page

offset

integer

default:"0"

Number of items to skip

{
  "groups": [
    {
      "id": "cg_123e4567-e89b-12d3-a456-426614174000",
      "organizationId": "org_123e4567-e89b-12d3-a456-426614174000",
      "name": "Acme Consolidated",
      "reportingCurrency": "USD",
      "consolidationMethod": "FullConsolidation",
      "parentCompanyId": "comp_parent_123",
      "isActive": true,
      "createdAt": "2025-01-01T00:00:00Z",
      "updatedAt": "2025-01-01T00:00:00Z"
    }
  ],
  "total": 1,
  "limit": 50,
  "offset": 0
}

Get Consolidation Group

Retrieve a single consolidation group with all its members.

GET /api/v1/consolidation/groups/{id}

curl -X GET "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token"

string

required

Consolidation group UUID

organizationId

string

required

Organization UUID

{
  "group": {
    "id": "cg_123e4567-e89b-12d3-a456-426614174000",
    "organizationId": "org_123e4567-e89b-12d3-a456-426614174000",
    "name": "Acme Consolidated",
    "reportingCurrency": "USD",
    "consolidationMethod": "FullConsolidation",
    "parentCompanyId": "comp_parent_123",
    "isActive": true,
    "createdAt": "2025-01-01T00:00:00Z",
    "updatedAt": "2025-01-01T00:00:00Z"
  },
  "members": [
    {
      "consolidationGroupId": "cg_123e4567-e89b-12d3-a456-426614174000",
      "companyId": "comp_sub1_123",
      "ownershipPercentage": "100.00",
      "consolidationMethod": "FullConsolidation",
      "acquisitionDate": "2023-06-15",
      "addedAt": "2025-01-01T00:00:00Z"
    },
    {
      "consolidationGroupId": "cg_123e4567-e89b-12d3-a456-426614174000",
      "companyId": "comp_sub2_123",
      "ownershipPercentage": "60.00",
      "consolidationMethod": "ProportionateConsolidation",
      "acquisitionDate": "2024-01-10",
      "addedAt": "2025-01-01T00:00:00Z"
    }
  ]
}

Create Consolidation Group

Create a new consolidation group with initial members.

POST /api/v1/consolidation/groups

curl -X POST "https://your-instance.accountability.app/api/v1/consolidation/groups" \
  -H "Authorization: Bearer your-session-token" \
  -H "Content-Type: application/json" \
  -d '{
    "organizationId": "org_123e4567-e89b-12d3-a456-426614174000",
    "name": "Acme Consolidated",
    "reportingCurrency": "USD",
    "consolidationMethod": "FullConsolidation",
    "parentCompanyId": "comp_parent_123",
    "members": [
      {
        "companyId": "comp_sub1_123",
        "ownershipPercentage": "100.00",
        "consolidationMethod": "FullConsolidation",
        "acquisitionDate": "2023-06-15"
      }
    ]
  }'

organizationId

string

required

Organization UUID

name

string

required

Consolidation group name

reportingCurrency

string

required

ISO 4217 currency code for consolidated reports

consolidationMethod

enum

required

Default consolidation method:

FullConsolidation - 100% of assets/liabilities, with NCI for < 100% ownership
ProportionateConsolidation - Proportionate share based on ownership %
EquityMethod - Investment account with equity pickup

parentCompanyId

string

required

Parent company UUID (controlling entity)

members

array

required

Array of member companiesEach member requires:

companyId (string, required): Company UUID
ownershipPercentage (string, required): Ownership % (0.00-100.00)
consolidationMethod (enum, required): Consolidation method for this member
acquisitionDate (string, optional): Date of acquisition (ISO 8601: YYYY-MM-DD)

Update Consolidation Group

Update group details (name, currency, or default method).

PUT /api/v1/consolidation/groups/{id}

curl -X PUT "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token" \
  -H "Content-Type: application/json" \
  -d '{
    "name": "Updated Group Name",
    "reportingCurrency": "EUR"
  }'

Delete Consolidation Group

Delete a consolidation group. Groups with completed runs cannot be deleted.

DELETE /api/v1/consolidation/groups/{id}

curl -X DELETE "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token"

Groups with completed consolidation runs cannot be deleted to preserve audit trail.

Activate Consolidation Group

Activate a group for use in consolidation runs.

POST /api/v1/consolidation/groups/{id}/activate

curl -X POST "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}/activate?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token"

Deactivate Consolidation Group

Deactivate a group. Deactivated groups cannot be used in new consolidation runs.

POST /api/v1/consolidation/groups/{id}/deactivate

curl -X POST "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}/deactivate?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token"

Group Members

Add Group Member

Add a new member (company) to a consolidation group.

POST /api/v1/consolidation/groups/{id}/members

curl -X POST "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}/members?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token" \
  -H "Content-Type: application/json" \
  -d '{
    "companyId": "comp_sub3_123",
    "ownershipPercentage": "75.00",
    "consolidationMethod": "FullConsolidation",
    "acquisitionDate": "2025-03-01"
  }'

companyId

string

required

Company UUID to add

ownershipPercentage

string

required

Ownership percentage (0.00-100.00)

consolidationMethod

enum

required

Consolidation method: FullConsolidation, ProportionateConsolidation, EquityMethod

acquisitionDate

string

Date of acquisition (ISO 8601: YYYY-MM-DD)

Update Group Member

Update a member’s ownership percentage or consolidation method.

PUT /api/v1/consolidation/groups/{id}/members/{companyId}

curl -X PUT "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}/members/{companyId}?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token" \
  -H "Content-Type: application/json" \
  -d '{
    "ownershipPercentage": "80.00",
    "consolidationMethod": "FullConsolidation"
  }'

Remove Group Member

Remove a member from a consolidation group.

DELETE /api/v1/consolidation/groups/{id}/members/{companyId}

curl -X DELETE "https://your-instance.accountability.app/api/v1/consolidation/groups/{groupId}/members/{companyId}?organizationId={orgId}" \
  -H "Authorization: Bearer your-session-token"

Consolidation Methods Reference

Full Consolidation

Use when: Parent owns > 50% (control)Accounting treatment:

100% of subsidiary’s assets, liabilities, revenue, expenses
Non-controlling interest (NCI) for minority ownership
Full intercompany eliminations required

Example: Parent owns 75% of Sub A

Consolidate 100% of Sub A’s financials
Show 25% NCI in equity

Proportionate Consolidation

Use when: Joint venture or significant influence (20-50%)Accounting treatment:

Parent’s proportionate share of assets, liabilities, revenue, expenses
No NCI calculation
Proportionate intercompany eliminations

Example: Parent owns 40% of Joint Venture B

Consolidate 40% of JV B’s financials

Equity Method

Use when: Significant influence (20-50%) or investment in associateAccounting treatment:

Single line item: Investment in Associate
Equity pickup: Share of net income
No detailed line-by-line consolidation

Example: Parent owns 30% of Associate C

Investment account adjusted for 30% of C’s net income

Error Responses

Consolidation Group Not Found (404)

{
  "_tag": "ConsolidationGroupNotFoundError",
  "consolidationGroupId": "cg_123e4567-e89b-12d3-a456-426614174000",
  "message": "Consolidation group not found"
}

Member Already Exists (409)

{
  "_tag": "ConsolidationMemberAlreadyExistsError",
  "companyId": "comp_sub1_123",
  "consolidationGroupId": "cg_123e4567-e89b-12d3-a456-426614174000",
  "message": "Company is already a member of this consolidation group"
}

Group Has Completed Runs (409)

{
  "_tag": "ConsolidationGroupHasCompletedRunsError",
  "consolidationGroupId": "cg_123e4567-e89b-12d3-a456-426614174000",
  "completedRunCount": 5,
  "message": "Cannot delete consolidation group with 5 completed runs"
}

Group Inactive (400)

{
  "_tag": "ConsolidationGroupInactiveError",
  "consolidationGroupId": "cg_123e4567-e89b-12d3-a456-426614174000",
  "message": "Consolidation group is inactive and cannot be used in new runs"
}

Overview

Core Endpoints

Consolidation

Reporting

Currency

Consolidation Groups API

Consolidation Groups API

Base Path

Consolidation Groups

List Consolidation Groups

Get Consolidation Group

Create Consolidation Group

Update Consolidation Group

Delete Consolidation Group

Activate Consolidation Group

Deactivate Consolidation Group

Group Members

Add Group Member

Update Group Member

Remove Group Member

Consolidation Methods Reference

Error Responses

Build docs developers (and LLMs) love

Overview

Core Endpoints

Consolidation

Reporting

Currency

​Consolidation Groups API

​Base Path

​Consolidation Groups

​List Consolidation Groups

​Get Consolidation Group

​Create Consolidation Group

​Update Consolidation Group

​Delete Consolidation Group

​Activate Consolidation Group

​Deactivate Consolidation Group

​Group Members

​Add Group Member

​Update Group Member

​Remove Group Member

​Consolidation Methods Reference

​Error Responses

Build docs developers (and LLMs) love

Consolidation Groups API

Base Path

Consolidation Groups

List Consolidation Groups

Get Consolidation Group

Create Consolidation Group

Update Consolidation Group

Delete Consolidation Group

Activate Consolidation Group

Deactivate Consolidation Group

Group Members

Add Group Member

Update Group Member

Remove Group Member

Consolidation Methods Reference

Error Responses