GL chart of accounts (get_chart_of_accounts)

# GL chart of accounts — get_chart_of_accounts

## Context

`get_chart_of_accounts` returns the GL (general ledger) codes used to tag payables during the accounting export. Not to be confused with `get_expense_categories` (employee-facing labels).

## Account types

| Type | Code pattern | Description |
|------|-------------|-------------|
| `expense` | 205000, 218100, etc. | Expense accounts (French chart of accounts) |
| `supplier` | 401000/SupplierName | One account per Spendesk supplier |
| `employee` | 425000/EmployeeName or 425001... | One account per employee for expense claims |
| `tax` | 10, 12, 17, 19, 20, etc. | Tax (VAT) accounts with rates |
| `bank` | (to be defined by the company) | Bank accounts |
| `reverseCharge` | 31 | Intra-community VAT reverse charge |

## Basic call

```json
{
  "tool": "get_chart_of_accounts",
  "params": {
    "companyId": "<companyId>",
    "pageSize": 50
  }
}
```

Returns all types with no filter. Always paginate (`hasNextPage`).

## Filter by type

```json
{
  "tool": "get_chart_of_accounts",
  "params": {
    "companyId": "<companyId>",
    "accounts": ["expense", "tax", "reverseCharge", "bank"],
    "pageSize": 100
  }
}
```

→ Exclude `"supplier"` and `"employee"` when you only want expense and tax accounts — the supplier/employee table can be sizeable (one record per person/supplier).

## Pitfall: very large table with no filter

The `"supplier"` type generates **one account per Spendesk supplier** (format `401000/SupplierName`), and `"employee"` one account per employee (`425000/EmployeeName`). On an account with hundreds of suppliers and employees, `hasNextPage: true` from the very first page.

→ For a full GL export, plan for exhaustive pagination or filter by type.

## Returned fields

```json
{
  "id": "uuid",
  "name": "205000 - Software",
  "description": null,
  "type": "expense",
  "code": "205000",
  "creditCode": null,
  "auxiliaryCode": null,
  "externalId": null,
  "purpose": null,
  "taxRate": null,
  "isAvailable": true,
  "isArchived": false,
  "defaultFor": null
}
```

Notable fields:
- `code`: GL code to use in the export
- `creditCode`: offsetting account (null if not configured)
- `externalId`: ID in the external accounting system (null if no native integration)
- `defaultFor`: default assignment (e.g. `"cardSupplier"` = default supplier account for cards)
- `isAvailable`: if false, the account is disabled (no longer shown in the UI)

## Tax accounts — taxRate pitfall

Some accounts of type `"tax"` have `taxRate: 0` despite a name that suggests a non-zero rate:
- "Standard SFS (20%) Non deductible" → `taxRate: 0`
- "TVA INTRACOM 20%" → `taxRate: 0`

→ These accounts represent non-recoverable VAT or reverse-charge VAT — the effectively deductible `taxRate` is 0. Don't rely on the name alone to infer the rate.

## Supplier accounts — the 401000 pattern

All supplier accounts share the root code `401000`. A generic "Miscellaneous" account with `defaultFor: "cardSupplier"` acts as a fallback for cards without a dedicated supplier account.

Pattern: `401000/SupplierName` (code) or a sequential code for employees (`425000`, `425001`, ...).

## Filter by availability

```json
{
  "accounts": ["expense"],
  "isAvailable": true
}
```

→ `isAvailable: true` returns only the accounts enabled in the Spendesk interface — disabled accounts (old GL codes no longer used) are filtered out.

## Example user prompts

- "Give me all the expense GL codes configured in Spendesk"
- "What VAT accounts are available?"
- "What's the supplier accounting code for Aircall?"
- "Export the full chart of accounts for our ERP integration"