# StatementRow

> Indent level, subtotal, total, expand.

Source: https://lopifi.com/components/statement-row
Part of: Lopifi — US GAAP books on autopilot, reviewed 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/statement-row
```

## Specification

One line. Indent level, label, N period values, expand toggle, subtotal/total variant, drill-down affordance.

Server-safe (no `"use client"`) — a 400-row statement renders on the server. This is why `Money`, `Rule`, and `StatementRow` are all RSC-compatible; it's a real performance decision, not a purity one.

## 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.