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Direct costs may also be referred to as Spend transactions, Spend money transactions, or Payments in various accounting platforms.

Explore the Direct Costs endpoints in Swagger.

View the coverage for direct costs in the Data Coverage Explorer.

Overview

Direct costs include:

Purchasing an item and paying it off at the point of the purchase
Receiving cash from a refunded item if the refund is made by the supplier
Withdrawing money from a bank account
Writing a cheque

From the Direct Costs endpoints, you can:

Direct costs is a child data type of account transactions.

Data model

Field	Type	Description
id	string	Identifier of the direct cost, unique for the company.
reference	string	User-friendly reference for the direct cost.
note	string	A note attached to the direct cost.
contactRef	Reference type	A customer or supplier associated with the direct cost.
issueDate	string See Date	Date of the direct cost as recorded in the accounting platform.
currency	string See currency	Currency of the direct cost.
currencyRate	decimal See currency rate	Conversion rate between the currency of the direct costs and the base currency of the company.
lineItems	array	An array of directCostslineItems.
paymentAllocations	array	An array of paymentAllocations.
subTotal	decimal	The total amount of the direct costs, excluding any taxes.
taxAmount	decimal	The total amount of tax on the direct costs.
totalAmount	decimal	The amount of the direct costs, inclusive of tax.
modifiedDate	string See date	Date the record was last updated in the Codat system.
sourceModifiedDate	string See date	Date the record was last changed in the accounting system.

Direct costs line items

Field	Type	Description
description	string	Friendly name of the goods or services.
unitAmount	decimal	Price of each unit of goods or services. Note: If the platform does not provide this information, the unit amount will be mapped to the total amount.
quantity	decimal	Number of units of goods or services received. Note: If the platform does not provide this information, the quantity will be mapped as 1.
discountAmount	decimal	Discount amount for the line before tax.
discountPercentage	decimal	Discount percentage for the line before tax.
subTotal	decimal	Amount of the line, inclusive of discounts but exclusive of tax.
taxAmount	decimal	Amount of tax for the line.
totalAmount	decimal	Total amount of the line, including tax.
accountRef	Reference type	Reference to the account to which the line item is linked.
taxRateRef	Reference type	Reference to the tax rate to which the the line item is linked.
itemRef	Reference type	Reference to the product, service type, or inventory item to which the direct cost is linked.
trackingCategoryRefs	array	Collection of categories against which this direct cost is tracked.

Payment allocations

Field	Type	Description
payment
id	string	Identifier of the allocated payment.
note	string	Notes attached to the allocated payment.
reference	string	Reference to the allocated payment.
accountRef	Reference type	The account that the allocated payment is made from or to.
currency	See currency	Currency the payment has been made in.
currencyRate	decimal See currency rate	Conversion rate between the currency of the allocated payment and the currency of the company.
paidOnDate	string See date	The date the payment was paid.
totalAmount	decimal	Total amount that was paid.
allocation
currency	string See currency	The currency of the transaction.
currencyRate	number See currency rate	The conversion rate between the currency of the allocated payment and the currency of the transaction.
allocatedOnDate	string See date	The date the payment was allocated.
totalAmount	decimal	The total amount that has been allocated.

Example data

[
    {
        "id": "310285b0-80b1-406e-9ea6-4f2987175255",
        "contactRef": {
            "id": "f559658a-68da-42b1-81ae-42a96b6c6953",
            "dataType": "suppliers"
        },
        "reference": "Refund",
        "issueDate": "2021-05-21T00:00:00",
        "currency": "GBP",
        "currencyRate": 1.0,
        "lineItems": [
            {
                "description": "Refund",
                "unitAmount": 4.17,
                "quantity": -1.00,
                "discountAmount": 0,          
                "discountPercentage": 0, 
                "subTotal": -4.17,
                "taxAmount": -0.83,
                "totalAmount": -5.00,
                "accountRef": {
                    "id": "127f3b99-8dc2-4b7e-854c-91ef9bd2757b",
                    "name": "Purchases"
                },
                "taxRateRef": {
                    "id": "INPUT2"
                },
                "trackingCategoryRefs": [
                    {
                        "id": "9d8ad8f6-0d0f-41e0-8851-ef47e8b54ae6",
                        "name": "Eastside"
                    }
                ]
            }
        ],
        "paymentAllocations": [
            {
                "payment": {
                    "id": "310285b0-80b1-406e-9ea6-4f2987175255",
                    "accountRef": {
                        "id": "bd9e85e0-0478-433d-ae9f-0b3c4f04bfe4",
                        "name": "Business Bank Account"
                    },
                    "currency": "GBP",
                    "currencyRate": 1.0,
                    "paidOnDate": "2021-05-21T00:00:00",
                    "totalAmount": -5.00
                },
                "allocation": {
                    "currency": "GBP",
                    "currencyRate": 1.0,
                    "allocatedOnDate": "2021-05-21T00:00:00",
                    "totalAmount": -5.00
                }
            }
        ],
        "subTotal": -4.17,
        "taxAmount": -0.83,
        "totalAmount": -5.00,
        "modifiedDate": "2021-05-21T13:07:11.54",
        "sourceModifiedDate": "2021-05-21T13:07:11.54"
    },
    {
        "id": "a9baa633-e3e9-41ef-b4aa-741de0720b02",
        "contactRef": {
            "id": "f559658a-68da-42b1-81ae-42a96b6c6953",
            "dataType": "suppliers"
        },
        "issueDate": "2021-05-10T00:00:00",
        "currency": "GBP",
        "currencyRate": 1.0,
        "lineItems": [
            {
                "description": "Expense",
                "accountRef": {
                    "id": "f96c9458-d724-47bf-8f74-a9d5726465ce",
                    "name": "General Expenses"
                },
                "taxRateRef": {
                    "id": "INPUT2"
                },
                "unitAmount": 57.92,
                "quantity": 1.00,
                "subTotal": 57.92,
                "taxAmount": 11.58,
                "totalAmount": 69.50,
                "trackingCategoryRefs": [
                    {
                        "id": "9d8ad8f6-0d0f-41e0-8851-ef47e8b54ae6",
                        "name": "Eastside"
                    }
                ]
            }
        ],
        "paymentAllocations": [
            {
                "payment": {
                    "id": "a9baa633-e3e9-41ef-b4aa-741de0720b02",
                    "accountRef": {
                        "id": "bd9e85e0-0478-433d-ae9f-0b3c4f04bfe4",
                        "name": "Business Bank Account"
                    },
                    "currency": "GBP",
                    "currencyRate": 1.0,
                    "paidOnDate": "2021-05-10T00:00:00",
                    "totalAmount": 69.50
                },
                "allocation": {
                    "currency": "GBP",
                    "currencyRate": 1.0,
                    "allocatedOnDate": "2021-05-10T00:00:00",
                    "totalAmount": 69.50
                }
            }
        ],
        "subTotal": 57.92,
        "taxAmount": 11.58,
        "totalAmount": 69.50,
        "modifiedDate": "2021-01-03T22:31:43.45",
        "sourceModifiedDate": "2021-01-03T22:31:43.45"
    }
]

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Overview

Data model

Direct costs line items

Payment allocations

Example data

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