> ## Documentation Index
> Fetch the complete documentation index at: https://developers.pleo.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Overview

> The Accounting Entries API endpoints help you retrieve accounting entries and receipts recorded in Pleo. You can apply filters to narrow your search, then export the results to third-party accounting systems and budget management tools.

export const RememberCallout = ({title, children, icon = "🪢"}) => <div style={{
  backgroundColor: 'var(--recommended-bg)',
  borderLeft: '4px solid #f63b92',
  borderRadius: '10px',
  padding: '18px 22px',
  marginBottom: '20px',
  boxShadow: '1px 1px 3px rgba(0,0,0,0.06)'
}}>
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}}>
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  fontSize: '14px',
  lineHeight: 1.65
}}>
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    </div>
  </div>;

export const NoteCallout = ({title, children, icon = "💡"}) => <div style={{
  backgroundColor: 'var(--recommended-bg)',
  borderLeft: '4px solid #3beaf6',
  borderRadius: '10px',
  padding: '18px 22px',
  marginBottom: '20px',
  boxShadow: '1px 1px 3px rgba(0,0,0,0.06)'
}}>
    <div style={{
  display: 'flex',
  alignItems: 'flex-start',
  gap: '14px'
}}>
      <span style={{
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  lineHeight: '1',
  flexShrink: 0
}}>
        {icon}
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        {title && <div style={{
  fontSize: '16px',
  fontWeight: 600,
  color: 'var(--recommended-title)',
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  fontSize: '14px',
  lineHeight: 1.65
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An accounting entry is a record that provides details of a transaction, representing a single event that has either occurred or is scheduled to occur.
A few examples of accounting entries recorded in Pleo:

* Employees of a company paying with their Pleo card.
* Employees receiving reimbursement from the Pleo wallets for an expense incurred.
* An amount charged to the company for Pleo's monthly Software as a Service (SaaS) fees.
* A cashback amount debited to the company account from Pleo.

Accounting entries are central to the Pleo platform.

<NoteCallout title="Terminology: Expenses vs. Accounting Entries">
  Accounting Entries were previously called `Expenses` in Pleo. As the platform expanded beyond expense tracking, the name was updated to reflect the broader range of transaction types now supported. You may still see the term `Expenses` in Legacy APIs.
</NoteCallout>

<RememberCallout title="Migrating from the Expenses API">
  If you're migrating from the [Expenses API](/reference/pleo-deprecated/expenses/get-an-expense-for-a-company), there are two pathways available depending on your use case. See the [migration guide](/deprecation/legacy-expense-api/overview) for details.
</RememberCallout>

<NoteCallout title="Allow time for accounting entry changes to propagate">
  When accounting entries are created or updated, it may take a short time for those changes to appear in API responses.
</NoteCallout>

## Tax

Tax is a critical part of any accounting entry, as it directly affects how transactions are recorded and reported. Tax calculation depends on the tax code rate and type, determined as follows:

* If `taxCodeId` is set, the rate and type are taken from the `TaxCode`.
* If `accountId` is set, the rate and type are taken from the account's `TaxCode`.
* If the tax code type is `NORMAL`, `grossBillValue` is the amount before tax and `netBillValue` is the amount including tax.
* If the tax code type is `REVERSE`, `grossBillValue` is the amount including tax and `netBillValue` is the amount excluding tax.
* If the accounting entry is of the family `MILEAGE`, tax is calculated differently based on geographic location:
  * By default, no `TaxCode` is selected and the government statutory rule applies.
  * This is overridden when a `TaxCode` is set.
  * In some countries where commodity prices are government-advised, the tax reflects the advisory amount when no `TaxCode` is set.