Record Acquisition

post/extensions/roboledger/{graph_id}/operations/record-acquisition

Record a member the parent bought from its outside owners, for a member that joined mid-life (joined_on set) with its balance sheet at acquisition recorded by record-opening-balance. Give the consideration paid to the sellers in cents and the basis (the purchase agreement, a valuation); optionally the fair value of the outside owners' interest (nci_fair_value, for goodwill on the whole business) and fair-value step-ups (allocations). It writes a draft in the consolidation entity, dated the join, that its close posts: the excess of the consideration over the parent's share of the member's equity at acquisition goes to the step-ups and the rest to goodwill. preview-consolidation-entries then reads the consideration as the parent's investment, so the pre-acquisition residual clears. A bargain purchase is refused until confirm_bargain_purchase is set after the reassessment ASC 805 asks for. Recording again replaces the draft; a posted acquisition is reversed first.

Idempotency: supply an Idempotency-Key header to make safe retries; replays within 24 hours return the same envelope. Reusing the key with a different body returns HTTP 409 Conflict.

Authentication

Authenticate in any one of these ways — not all of them:

API key in the X-API-Key header.
Bearer token in the Authorization header.

Path parameters

Name	Type	Description
`graph_id`required	string	Graph Id Constraints: matches `^(kg[a-f0-9]{16,}(?:_[a-zA-Z0-9]{1,20})?\|sec(?:_[a-zA-Z0-9]{1,20})?\|library)$`

Header parameters

Name	Type	Description
`Idempotency-Key`optional	string	Idempotency-Key

Request body

Required, application/json.

Field Type Description

entity_idrequired

string

The member acquired, consolidated in full, with joined_on set and its opening balance recorded at acquisition.

considerationrequired

integer

Cents the parent paid the sellers for its interest. Its investment line names the seller, not the member, which is why it is given here.

Constraints: greater than 0

nci_fair_valueoptional

integer

Cents: the fair value of the outside owners' interest at acquisition, for goodwill on the whole business (ASC 805). Omitted, the outside owners carry their share of the identifiable net assets and goodwill is the parent's alone.

Constraints: at least 0

allocationsoptional

AcquisitionAllocation[]

Fair-value step-ups; what is left of the excess is goodwill.

AcquisitionAllocation fields

Field	Type	Description
`concept`required	string	The rs-gaap concept stepped up, e.g. `rs-gaap:PropertyPlantAndEquipmentNet`; the consolidation entity needs an account mapped to it.
`amount`required	integer	Cents, debit-positive: fair value less book value at acquisition. Positive raises an asset; negative raises a liability.

basisrequired

string

Where the consideration and fair values come from: the purchase agreement, a valuation.

Constraints: at least 1 character

confirm_bargain_purchaseoptional

boolean

Required when the parent paid less than its share of the fair value of what it acquired. ASC 805 has the acquirer reassess before recognizing the gain; set it only after that review.

Default: false

Example request

curl

curl -X POST "https://api.robosystems.ai/extensions/roboledger/{graph_id}/operations/record-acquisition" \
  -H "X-API-Key: $ROBOSYSTEMS_API_KEY" \
  -H "Idempotency-Key: <Idempotency-Key>" \
  -H "Content-Type: application/json" \
  -d '{
  "entity_id": "string",
  "consideration": 0,
  "basis": "string"
}'

Responses

200 Successful Response

Field Type Description

operationrequired

string

Kebab-case operation name

operationIdrequired

string

op_-prefixed ULID for audit and SSE correlation

statusrequired

string

Operation lifecycle state

One of: completed, pending, failed

resultoptional

AcquisitionResponse

Command-specific result payload

AcquisitionResponse fields

Field Type Description

entity_idrequired

string

The member.

entity_namerequired

string

The member's name.

joined_onrequired

string (date)

When it joined the group.

equity_at_acquisitionrequired

integer

Cents: the member's equity in its opening balance.

parent_sharerequired

integer

Cents: the parent's share of that equity.

considerationrequired

integer

Cents paid to the sellers.

excessrequired

integer

Cents: consideration less the parent's share of the equity.

goodwillrequired

integer

Cents of goodwill; negative for a bargain purchase gain.

noncontrolling_interestoptional

integer

Cents added to the outside owners' interest beyond their share of the member's book equity.

Default: 0

entryrequired

JournalEntryResponse

The acquisition entry, a draft the close posts.

JournalEntryResponse fields

Field	Type	Description
`id`required	string
`transaction_id`optional	string
`type`required	string
`status`required	string
`posting_date`required	string (date)
`memo`optional	string
`provenance`optional	string
`reversal_of`optional	string
`posted_at`optional	string (date-time)
`line_items`required	JournalEntryLineItemResponse[]	One line in a journal entry response.
`total_debit`required	integer
`total_credit`required	integer
`adjustment_kind`optional	string
`adjusts_entity_id`optional	string

replacedoptional

boolean

True when it replaced an earlier draft of the acquisition.

Default: false

atrequired

string

ISO-8601 UTC timestamp

createdByoptional

string

User ID that initiated the operation

idempotentReplayoptional

boolean

True when this envelope came from the idempotency cache — the underlying command did not execute again. False on fresh executions.

Default: false

Status	Meaning
400	Invalid request
401	Authentication required
403	Access denied
404	Resource not found
409	Idempotency-Key conflict — key reused with different body
422	Validation error
429	Rate limit exceeded
500	Internal server error