# List performance obligations

Operation ID: `performanceObligations`

Group: Accounting › Performance Obligations

[Open in the interactive reference](https://docs.api.lensing.ai/lensing/v1/endpoints/performanceObligations)

`GET /accounting/performance-obligations`

Read-only: Reads and returns; changes nothing.

Lists performance obligations. The collection doesn't include standaloneSellingPriceRanges, revenueSchedulingTemplateId, or standaloneSellingPriceStratificationConfigurationId. To get these fields, use GET accounting/performance-obligations/:id or POST accounting/performance-obligations/search.

## Parameters

| Name | In | Type | Required | Description |
| --- | --- | --- | --- | --- |
| `Api-Version` | header | string · v1 | yes | The API version this request targets, named by its public identifier. Required on every request; omitting it, or naming a version this company does not have, is answered with 400. This document describes version `v1`. |

## Query surface

- `id` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `performanceObligationNumber` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `effectiveStartDate` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- `effectiveEndDate` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- `allocationStartDate` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- `isAllocationExcluded` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- `isNetAccounting` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- `defaultAmortizationMethod` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `standaloneSellingPriceRangeType` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `revenueSchedulingTemplateName` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between, like
- `lastModifiedDate` — filter by eq, ne, gt, gte, lt, lte, in, notIn, between
- Orderable: id, performanceObligationNumber, name, effectiveStartDate, effectiveEndDate, allocationStartDate, isAllocationExcluded, isNetAccounting, defaultAmortizationMethod, standaloneSellingPriceRangeType, revenueSchedulingTemplateName, lastModifiedDate
- Selectable: id, performanceObligationNumber, name, description, effectiveStartDate, effectiveEndDate, allocationStartDate, isAllocationExcluded, isNetAccounting, defaultAmortizationMethod, standaloneSellingPriceRangeType, revenueSchedulingTemplateName, lastModifiedDate
- `page[size]` — Page size
- `page[cursor]` — Opaque continuation cursor

## Response

`200` Success

Under `data`, an array of performanceObligationsRow:

| Field | Type | Required | Filter | Sort | Description |
| --- | --- | --- | --- | --- | --- |
| `id` | string | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The unique identifier for the performance obligation. |
| `performanceObligationNumber` | string \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The performance obligation number. Absent while none has been assigned. |
| `name` | string | no | no | yes | The display name of the performance obligation, as it appears on revenue contracts and schedules. |
| `description` | string \| null | no | no | no | A free-form description of what the obligation covers. Absent when none is set. |
| `effectiveStartDate` | date | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | The first date this obligation is in effect. Format YYYY-MM-DD. |
| `effectiveEndDate` | date \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | The last date this obligation is in effect. Format YYYY-MM-DD. Absent when the obligation is open-ended. |
| `allocationStartDate` | date \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | The date from which revenue for this obligation takes part in allocation. Format YYYY-MM-DD. Absent when none is set. |
| `isAllocationExcluded` | boolean | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | Whether the revenue contract lines of this obligation are left out of fair-value allocation. |
| `isNetAccounting` | boolean | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | Whether the obligation is accounted net rather than gross. |
| `defaultAmortizationMethod` | string \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The default amortization method used when scheduling this obligation's revenue. Possible values: 'exactDays', 'pointInTime', 'straightLineProRateFirstLast', 'straightLine', 'usageBased'. |
| `standaloneSellingPriceRangeType` | string \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | How the obligation's standalone selling price ranges are expressed. Possible values: 'percentage', 'amount'. |
| `revenueSchedulingTemplateName` | string \| null | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`), Pattern (`like`) | yes | The name of the revenue scheduling template that schedules this obligation's revenue. |
| `lastModifiedDate` | date-time | no | Exact (`eq`, `ne`), Range (`gt`, `gte`, `lt`, `lte`, `between`), Any of (`in`, `notIn`) | yes | The date and time the performance obligation last changed, in UTC. Format YYYY-MM-DDTHH:mm:ss.sssZ. |

```json
{
  "data": [
    {
      "id": "3fa85f64-5717-4562-b3fc-2c963f66afa6",
      "performanceObligationNumber": "<performanceObligationNumber>",
      "name": "<name>",
      "description": "<description>",
      "effectiveStartDate": "2026-01-15",
      "effectiveEndDate": "2026-01-15",
      "allocationStartDate": "2026-01-15",
      "isAllocationExcluded": true,
      "isNetAccounting": true,
      "defaultAmortizationMethod": "<defaultAmortizationMethod>",
      "standaloneSellingPriceRangeType": "<standaloneSellingPriceRangeType>",
      "revenueSchedulingTemplateName": "<revenueSchedulingTemplateName>",
      "lastModifiedDate": "2026-01-15T09:30:00.000Z"
    }
  ],
  "pagination": {
    "hasMore": true,
    "nextCursor": "<nextCursor>"
  }
}
```

## Statuses

- `400` — Invalid request or business failure
- `401` — The request carries no valid access token.
- `403` — Not authorized
- `404` — Not found
- `429` — Too many requests from this client address. The response has no body and no `Retry-After` header.
- `500` — Internal server error