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Electronic accounting records represent accounting XML files submitted to SAT and the SAT processing information associated with those files. Records include the fiscal period, accounting file type, filename, status, received date, and related files. Use these endpoints to retrieve electronic accounting submissions for an entity or inspect a specific record after an electronic accounting extraction finishes.

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How electronic accounting data is collected

Electronic accounting records are collected with the electronic_accounting extractor. After the extraction finishes, the resulting records are available from the entity electronic accounting list. For implementation details, see Extraction request examples.