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

# Balance sheet definition

> How the standard balance sheet is built.

<Note>This page is a draft. The list below shows what it will cover.</Note>

## To cover

* Structure and lines of the standard definition
* How accounts and labels map to lines