> ## Documentation Index
> Fetch the complete documentation index at: https://docs.syntage.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Electronic accounting

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.

## 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](/developers/extraction-request-examples#electronic-accounting).