Subsidiary Accounting — Proposed Guide

Planned API — Reference Only

Subsidiary Accounting: Entity-specific accounting keeps costs attributable to the subsidiary responsible for them. A parent organization may coordinate…

Overview

Entity-specific accounting keeps costs attributable to the subsidiary responsible for them. A parent organization may coordinate reporting without combining entity ledgers indiscriminately.

Key concepts

Apply account mappings and periods in the target entity. Retain the original transaction currency alongside reporting context.

Implementation considerations

Cross-entity adjustments need finance-approved treatment. Do not infer intercompany entries from employee membership alone.

Illustrative data model

This local fixture shows a possible representation for the concepts above. It is not an endpoint response, production configuration or a claim that the described capability is implemented.

JSON fixture

Fictional concept fixture

{
  "reference_only": true,
  "topic": "Subsidiary Accounting",
  "subsidiary_id": "sub_example_123",
  "account_id": "acct_example_123",
  "currency": "USD",
  "accounting_period_id": "accounting_period_example_123"
}

Design review checklist

Document which organization owns the subsidiary accounting representation and which actor may view or change it.
Test the boundaries of subsidiary id, account id, currency, accounting period id using synthetic values, including missing or inconsistent references.
Before future implementation, obtain an approved contract and review failure behavior. This documentation does not authorize production activation.

Proposed data types

Illustrative field dictionary
Name	Type	Description
subsidiary_id	string	Stable fictional subsidiary reference; not a secret and not evidence that a resource exists.
account_id	string	Stable fictional account reference; not a secret and not evidence that a resource exists.
currency	string	Uppercase ISO 4217 currency code. Determine its minor-unit exponent before monetary conversion.
accounting_period_id	string	Stable fictional accounting period reference; not a secret and not evidence that a resource exists.

Reimbursement Reconciliation

Accounting & Finance

Cost Centers