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

# Account

> The `Account` data model in the Business Accounts API: the root `Account`, additional accounts, statements, balance, and cost centers per `Entity`.

An `Account` holds, sends, and receives money. This page explains the `Account` data model: the root `Account`, additional `Account` objects, statements, and balance. For the API fields, see the [`Account` object reference](/api/business-accounts-api/accounts/account-object).

`Account` objects have three constraints:

* They are available only to businesses.
* They do not support overdrafts.
* Each `Account` belongs to exactly one `Entity`.

## Root account

Every `Entity` has a **root `Account`**, also called its main account. Fintoc creates your root `Account` together with your root `Entity`, and creates a client `Entity`'s root `Account` when Fintoc approves that `Entity`'s onboarding. You can't modify or delete a root `Account`.

## Multiple accounts

You can create additional `Account` objects under your own `Entity` to separate balances by product line. You can also create `Account` objects under your customers' `Entity` objects for per-client sub-accounts. See [Create more accounts](/guides/business-accounts/manage-accounts/creating-more-accounts).

## Cost centers

Businesses in Mexico use the term cost center, or "centro de costo", for a balance they track separately. In the Business Accounts API, a cost center is an `Account`. Create one `Account` per cost center, whether that cost center holds funds for one of your product lines or for one of your clients.

A cost center is not an `Entity`. An `Entity` is the legal account holder that owns `Account` objects, so creating an `Entity` does not by itself create a balance you can send money from. Create an `Entity` only when the balance must belong to a different legal name, such as a client's. Then create the `Account` under that `Entity`. See [Entity](/guides/business-accounts/overview/entity-data-model).

## Account statements

Fintoc generates a monthly statement for every `Account`. You can list and download statements using `GET /v2/accounts/{account_id}/statements`. See [Account statements](/guides/business-accounts/manage-accounts/account-statements) for details.

## Balance

Every `Account` has an `available_balance`. Fintoc immediately deducts pending outbound transfers from this balance. If a transfer fails, Fintoc restores the funds.