# Statements

Statements are the finalized, period-end documents Rho issues for a
business - spanning checking, savings, treasury, and credit. Each record
carries the period boundaries, a short-lived link to the PDF, and a
per-account breakdown of opening and closing balances and period totals;
account and treasury statements may cover multiple accounts, while credit
statements carry a single entry. Reconciliation partners can ingest every
account in one aggregated, paginated surface. Statement period boundaries
are calendar dates (not timestamps): statements are day-grained,
point-in-time documents with no sub-day precision.

 - [GET /statements](https://docs.rho.co/api/v1/openapi/statements/liststatements.md): Returns a paginated list of finalized statements for the authenticated business, newest close date first. Spans all statement types and all accounts in one aggregated surface. The account_id filter se
 - [GET /statements/{id}](https://docs.rho.co/api/v1/openapi/statements/getstatement.md): Returns a single statement by its global identifier
