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

# Analytic plans

### Definition

**Analytical accounting** is a parallel accounting layer. It allocates revenues and expenses across business dimensions such as departments, projects or regions.
Ledger accounts define the *accounting nature* of a transaction (e.g. "Rent expense"). Analytical accounting defines its *business context* (e.g. "Marketing team").

An **analytic plan** (also called a dimension or axis) is one of these dimensions, such as Department or Project. Each plan contains [analytic accounts](/unified-apis/accounting/concepts/analytical-accounting/analytic-account), the values of the dimension (e.g. Sales, HR, Marketing).

### Purpose

* Break down costs and revenues beyond the chart of accounts.
* Track performance by business unit without changing the general ledger.

### Structure

Each analytic plan has:

* An **identifier** (`id`)
* A **name** (`name`)
* An **active** flag (`active`)
* A **parent plan** (`parent_id`), when the accounting software supports a hierarchy of plans

### Relationships

* A plan contains [analytic accounts](/unified-apis/accounting/concepts/analytical-accounting/analytic-account). In multiple plans mode, each analytic account references its plan with `analytic_plan`.
* [Invoice](/unified-apis/accounting/concepts/invoice) lines and [journal entry](/unified-apis/accounting/concepts/journal-entry) lines reference a plan with `analytic_distribution.analytic_plan`, the identifier of the plan.
* Depending on the connector, a folder uses one plan or several plans. See [Single and multiple analytic plans](/unified-apis/accounting/concepts/analytical-accounting/multiple-plans).

### API endpoints

* [Get analytic plans](/api-reference/endpoints/accounting/get-analytic-plans): list the analytic plans.

Not every accounting software exposes analytic plans. Check the [coverage matrix](/connectors/accounting/coverage).


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