# BalanceSheet

> Assets / liabilities / equity, with the balance check.

Source: https://lopifi.com/components/balance-sheet
Part of: Lopifi — US GAAP books on autopilot, checked by a CPA (https://lopifi.com)

---

- **Family:** Statements — **The largest gap in the market.** Nothing else has these.
- **Status:** Implemented
- **Spec:** https://lopifi.com/docs/catalog/06-statements

## Install

```bash
npx shadcn@latest add @lopifi/theme
npx shadcn@latest add @lopifi/balance-sheet
```

## Specification

Assets → Liabilities → Equity, with the accounting identity checked and displayed.

- **The balance check is a first-class UI element**, not a footnote. `Assets 4,281,900 = Liabilities 1,840,200 + Equity 2,441,700 ✓` — and when it doesn't balance, that's a prominent error state with the difference stated, not a silently wrong statement.
- Current vs. non-current sub-grouping.
- **As-of date, not a period** — a balance sheet is a point in time and labeling it with a range is a category error the component prevents by taking a `Date`, not a range.
- Comparative columns: this date vs. prior period end vs. prior year end.

## Rules this component obeys

Money is minor units, never floats. `null` is not `0` and neither is redacted. Negatives render in accounting parentheses with the parenthesis column reserved on both sides. Debit and credit are two columns. Per-currency decimal places. Polarity is explicit — up is not always good. Every figure states its period, entity, currency, basis and as-of.