> ## 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}) => <div className="callout-box callout-remember">
    <div className="callout-row">
      <span className="callout-icon">
        <svg width="22" height="22" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 256 256" fill="currentColor"><path d="M229.66,98.34,172.39,155.8c11.46,22.93-1.72,45.86-10.11,57a8,8,0,0,1-12,.83L42.34,105.76A8,8,0,0,1,43,93.85c29.65-23.92,57.4-10,57.4-10l57.27-57.46a8,8,0,0,1,11.31,0L229.66,87A8,8,0,0,1,229.66,98.34Z" opacity="0.2" /><path d="M235.32,81.37,174.63,20.69a16,16,0,0,0-22.63,0L98.37,74.49c-10.66-3.34-35-7.37-60.4,13.14a16,16,0,0,0-1.29,23.78L85,159.71,42.34,202.34a8,8,0,0,0,11.32,11.32L96.29,171l48.29,48.29A16,16,0,0,0,155.9,224c.38,0,.75,0,1.13,0a15.93,15.93,0,0,0,11.64-6.33c19.64-26.1,17.75-47.32,13.19-60L235.33,104A16,16,0,0,0,235.32,81.37ZM224,92.69h0l-57.27,57.46a8,8,0,0,0-1.49,9.22c9.46,18.93-1.8,38.59-9.34,48.62L48,100.08c12.08-9.74,23.64-12.31,32.48-12.31A40.13,40.13,0,0,1,96.81,91a8,8,0,0,0,9.25-1.51L163.32,32,224,92.68Z" /></svg>
      </span>
      <div>
        {title && <div className="callout-title">
            {title}
          </div>}
        <div className="callout-body">
          {children}
        </div>
      </div>
    </div>
  </div>;

export const NoteCallout = ({title, children}) => <div className="callout-box callout-note">
    <div className="callout-row">
      <span className="callout-icon">
        <svg width="22" height="22" xmlns="http://www.w3.org/2000/svg" viewBox="0 0 256 256" fill="currentColor"><path d="M208,104a79.86,79.86,0,0,1-30.59,62.92A24.29,24.29,0,0,0,168,186v6a8,8,0,0,1-8,8H96a8,8,0,0,1-8-8v-6a24.11,24.11,0,0,0-9.3-19A79.87,79.87,0,0,1,48,104.45C47.76,61.09,82.72,25,126.07,24A80,80,0,0,1,208,104Z" opacity="0.2" /><path d="M176,232a8,8,0,0,1-8,8H88a8,8,0,0,1,0-16h80A8,8,0,0,1,176,232Zm40-128a87.55,87.55,0,0,1-33.64,69.21A16.24,16.24,0,0,0,176,186v6a16,16,0,0,1-16,16H96a16,16,0,0,1-16-16v-6a16,16,0,0,0-6.23-12.66A87.59,87.59,0,0,1,40,104.49C39.74,56.83,78.26,17.14,125.88,16A88,88,0,0,1,216,104Zm-16,0a72,72,0,0,0-73.74-72c-39,.92-70.47,33.39-70.26,72.39a71.65,71.65,0,0,0,27.64,56.3A32,32,0,0,1,96,186v6h64v-6a32.15,32.15,0,0,1,12.47-25.35A71.65,71.65,0,0,0,200,104Zm-16.11-9.34a57.6,57.6,0,0,0-46.56-46.55,8,8,0,0,0-2.66,15.78c16.57,2.79,30.63,16.85,33.44,33.45A8,8,0,0,0,176,104a9,9,0,0,0,1.35-.11A8,8,0,0,0,183.89,94.66Z" /></svg>
      </span>
      <div>
        {title && <div className="callout-title">
            {title}
          </div>}
        <div className="callout-body">
          {children}
        </div>
      </div>
    </div>
  </div>;

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.