> ## Documentation Index > Fetch the complete documentation index at: https://docs.lightspark.com/llms.txt > Use this file to discover all available pages before exploring further. # Periodic statements > What a periodic statement for a Grid account contains, and how to build one from Grid transaction data export const StatementExample = () => { const font = "'Suisse Intl', 'Helvetica Neue', Helvetica, Arial, sans-serif"; const primary = '#1a1a1a'; const secondary = '#4f5960'; const hairline = '0.5px solid rgba(26,26,26,0.1)'; const muted70 = 'rgba(26,26,26,0.7)'; const muted78 = 'rgba(26,26,26,0.78)'; const muted56 = 'rgba(26,26,26,0.56)'; const ledgerColumns = '48px minmax(0, 1fr) 96px'; const definitionRow = { display: 'flex', alignItems: 'baseline', justifyContent: 'space-between', gap: '24px', padding: '7px 0' }; const definitionLabel = { color: muted70 }; const definitionValue = { textAlign: 'right' }; const currency = { marginLeft: '6px', color: muted70, fontSize: '10px' }; const ledgerGrid = { display: 'grid', gridTemplateColumns: ledgerColumns, columnGap: '12px' }; const flag = { marginLeft: '2px', color: muted56, fontSize: '0.72em', fontVariantNumeric: 'tabular-nums', lineHeight: 0, verticalAlign: 'super', position: 'static', top: 'auto' }; const legalFlag = { marginLeft: '2px', fontSize: '0.72em', lineHeight: 0, verticalAlign: 'super', position: 'static', top: 'auto' }; const footerP = { margin: 0 }; const details = [['Statement period', '09/01/2026 – 09/30/2026'], ['Issued', '10/01/2026'], ['Account holder', 'Marcus Chen'], ['Account type', 'Consumer prepaid account'], ['Account number', '****4821']]; const rows = [{ id: 'c1', day: '03', type: 'ACH deposit', party: 'Acme Corp Payroll', amount: '+$1,850.00', disputable: true }, { id: 'c2', day: '08', type: 'Debit card purchase', party: 'Blue Bottle Coffee', terminal: 'Los Angeles, CA', amount: '-$18.75', disputable: true }, { id: 'c3', day: '12', type: 'ACH debit', party: 'Pacific Gas & Electric', amount: '-$142.30', disputable: true }, { id: 'c4', day: '18', type: 'Wire transfer out', party: 'First National Escrow', amount: '-$1,000.00', disputable: false }, { id: 'c4-fee', day: '18', type: 'Wire transfer fee', party: 'Lead Bank', amount: '-$15.00', disputable: false }, { id: 'c5', day: '24', type: 'RTP received', party: 'Sofía Herrera', amount: '+$250.00', disputable: false }]; const noticeSteps = ['(1) Tell us your name and account number (if any).', '(2) Describe the error or the transfer you are unsure about, and explain as clearly as you can why you believe it is an error or why you need more information.', '(3) Tell us the dollar amount of the suspected error.']; return
September statement
{details.map(row =>
{row[0]} {row[1]}
)}
Opening balance $2,450.00USD
Closing balance $3,373.95USD
Transactions Amount
{rows.map(row =>
09/{row.day} {row.type} {row.party ? {row.party} : null} {row.terminal ? · {row.terminal} : null} {row.amount} {row.disputable ? * : null}
)}
Total fees for period $15.00
* See below in case of errors or questions
In case of errors or questions about your electronic transfers*

Telephone us at (855) 516-0103 or Write us at 8605 Santa Monica Blvd, PMB 64461, West Hollywood, CA 90069 as soon as you can, if you think your statement or receipt is wrong or if you need more information about a transfer on the statement or receipt. We must hear from you no later than 60 days after we sent you the FIRST statement on which the error or problem appeared.

    {noticeSteps.map(step =>
  1. {step}
    2. )}

We will investigate your complaint and will correct any error promptly. If we take more than 10 business days to do this, we will credit your account for the amount you think is in error, so that you will have the use of the money during the time it takes us to complete our investigation.

Report errors within 60 days after we send this statement.

This account is held at Lead Bank, the account-holding institution. Lightspark is the program manager and is not a bank.

; }; Every account held at Lead Bank gets a periodic statement each month, whether or not it had activity. Your platform agreement sets out what the statement contains and who delivers it. Use this page as a reference for a typical statement and how to build one from Grid data. This guide covers when to send a statement, what it contains, how to map Grid account and transaction data to each statement field, and how to build one at period close. Consumer accounts carry a few extra items, called out where they apply. ## Sample statement layout Your statement's visual design is up to you. The layout below shows a consumer account statement with sample data filled in. Check your platform agreement for the fields and disclosures your program requires: The sample is a consumer statement. It carries three items a commercial statement omits: the asterisk on each line the error-resolution notice covers, the notice itself, and the terminal location on card purchases. Your platform agreement sets out which transaction types carry the marker. ## When to send a statement Close the statement period on the same day each month and issue a statement for every account, with or without activity. Send the statement to the account holder when the period closes, by email, in-app notification, or any channel that lets the account holder **retain** it, and record the issue date. Your platform agreement sets out the cadence, who delivers the statement, and who keeps the delivery record and for how long. List every transaction that moved the balance in the period. Without them, your opening and closing balances do not reconcile. Once you issue a statement, **freeze its contents**. A refund that posts later appears on the next statement as its own dated line. ## What a statement contains A statement has two parts: disclosure text, and fields you fill from the account and its transactions. ### Provider disclosures Every statement carries the provider line. A consumer statement also carries the error-resolution notice, which gives the phone number and mailing address. A commercial statement has no notice, so it carries a contact line instead. The sample uses the wording below; your platform agreement provides the disclosure text for your program. | Field | Value | | ----------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | | Provider line | “This account is held at Lead Bank, the account-holding institution. Lightspark is the program manager and is not a bank.” | | Error-resolution notice | Consumer statements. The notice text shown in the sample above. | | Phone and address | Consumer statements: inside the error-resolution notice (“Telephone us at … or Write us at …”). Commercial statements: a line reading “Direct inquiries to 8605 Santa Monica Blvd, PMB 64461, West Hollywood, CA 90069 or (855) 516-0103.” | ### Statement fields | Field | Description | Included when | | ------------------------- | --------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------- | | Account holder | Name of the account holder | Always | | Account type | Kind of account, for example “Consumer prepaid account” | Always | | Account number | Number that identifies the account, masked to the last four digits | Always | | Statement period | Start and end date of the period | Always | | Issue date | Date the statement is sent | Always | | Opening balance | Ledger balance at the start of the period | Always | | Closing balance | Ledger balance at the end of the period | Always | | Transaction date | Date each transaction posted to the account | Always | | Transaction type | Kind of transfer, for example ACH deposit, debit card purchase, wire transfer out | Always | | Payee or merchant | Counterparty name, or the merchant descriptor for a card purchase | Always | | Terminal location | Merchant city and state | Consumer statements, for card purchases at a merchant terminal, when the card network reports a location | | Transaction amount | Signed amount in the account currency | Always | | Fee line items | Each fee charged in the period, as its own line | When a fee was charged | | Total fees for the period | Sum of all fees charged in the period | Always | ## Mapping Grid data to statement fields You build a statement from three calls: [Get customer by ID](/api-reference/customers/get-customer-by-id) for the account holder, [List Customer internal accounts](/api-reference/internal-accounts/list-customer-internal-accounts) for the account, and [List transactions](/api-reference/transactions/list-transactions) for the period's activity. Bound the period with `startDate` and `endDate`, both inclusive, sort with `sortOrder=asc`, and page with `cursor` while `hasMore` is `true`. List payment transactions by `accountIdentifier`. If the account funds cards, card transactions are listed by `customerId` or `cardId`, so keep the rows whose `accountId` is the statement account. `type=CARD` cannot be combined with `status`. All amounts are integers in the smallest unit of their currency (for example, cents), so format them using the currency's `decimals`. | Statement field | Grid source | | ------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | Account holder | `fullName` on the customer (`customerType: INDIVIDUAL`) or `businessInfo.legalName` (`customerType: BUSINESS`) | | Account type | `type` on the internal account (`INTERNAL_FIAT` for the platform-managed fiat account), shown as a plain-language label | | Account number | `fundingPaymentInstructions[].accountOrWalletInfo.accountNumber` on the internal account, masked to the last four digits | | Statement period | The `startDate` and `endDate` you pass to List transactions | | Issue date | You supply it: the date the statement is sent | | Closing balance | `totalBalance` on the internal account (includes pending and held funds; `balance` does not). Grid has no historical balance, so read it at period close and store it | | Opening balance | The previous period's closing balance from your records. For the first statement, read `totalBalance` at period open | | Transaction date | `settledAt` on `INCOMING` and `OUTGOING`. `authorizedAt` on `CARD`; Grid has no card posting date. A card row that settles after period close appears on the next statement, dated by its authorization | | Transaction type | `type` (`INCOMING` / `OUTGOING` / `CARD`) and `direction` (`CREDIT` / `DEBIT`); on `OUTGOING` transactions, `paymentRail` names the rail | | Payee or merchant | `counterpartyInformation` or `description` on `INCOMING` and `OUTGOING` transactions; `merchant.descriptor` on `CARD` transactions | | Terminal location | `merchant.city` and `merchant.state` on `CARD` transactions, when present | | Transaction amount | `receivedAmount` on `INCOMING`, `sentAmount` on `OUTGOING`, `settledAmount` on `CARD`, signed by `direction` (`CREDIT` adds, `DEBIT` subtracts) | | Fee line items | `fees` on `OUTGOING` transactions. `fees` is included in `sentAmount`, so show `sentAmount.amount - fees` as the transfer line and `fees` as its own line. `INCOMING` and `CARD` transactions have no fee line | | Total fees for the period | Sum of `fees` across the period's `OUTGOING` transactions | Only settled money is a statement line. Card rows count when `status` is `SETTLED` or `PARTIALLY_SETTLED`, at their `settledAmount` as of period close; later clearings appear on the next statement. Skip `AUTHORIZED`, `DECLINED`, and `VOIDED` rows, and hold `EXCEPTION` rows until they are reconciled. Payment transactions count only when `status` is `COMPLETED`. A merchant refund is its own `CARD` row (`direction: CREDIT`, `originalTransactionId` set). For the status model, see [Reconciliation](/cards/transactions/reconciliation). ## Example: build a statement at period close When your period closes, read the account holder and account, list the period's transactions, derive the lines and totals, render the statement, and hand it to your delivery channel. ```javascript theme={null} // `grid` is your authenticated HTTP client for the Grid base URL. // ERROR_RESOLUTION_NOTICE, maskAccountNumber, and the delivery helpers are yours. // Follow nextCursor until hasMore is false async function* listAll(path, params) { let cursor; do { const query = new URLSearchParams({ ...params, limit: '100' }); if (cursor) query.set('cursor', cursor); const page = await grid.get(`${path}?${query}`); yield* page.data; cursor = page.hasMore ? page.nextCursor : undefined; } while (cursor); } async function buildStatement(customerId, accountId, startDate, endDate) { const customer = await grid.get(`/customers/${customerId}`); const commercial = customer.customerType === 'BUSINESS'; let account; for await (const candidate of listAll('/customers/internal-accounts', { customerId })) { if (candidate.id === accountId) { account = candidate; break; } } if (!account) throw new Error(`Account ${accountId} does not belong to customer ${customerId}`); // Card rows are listed by customer; keep the ones funded by this account const window = { startDate, endDate, sortOrder: 'asc' }; async function* periodRows() { for await (const tx of listAll('/transactions', { ...window, accountIdentifier: accountId })) { if (tx.type !== 'CARD') yield tx; } for await (const tx of listAll('/transactions', { ...window, customerId, type: 'CARD' })) { if (tx.accountId === accountId) yield tx; } } // One line per settled movement const lines = []; for await (const tx of periodRows()) { const sign = tx.direction === 'CREDIT' ? 1 : -1; if (tx.type === 'CARD') { if (tx.status !== 'SETTLED' && tx.status !== 'PARTIALLY_SETTLED') continue; lines.push({ date: tx.authorizedAt, type: 'CARD', direction: tx.direction, payee: tx.merchant.descriptor, terminalLocation: !commercial && tx.merchant.city && tx.merchant.state ? `${tx.merchant.city}, ${tx.merchant.state}` : undefined, amount: sign * tx.settledAmount.amount, }); continue; } if (tx.status !== 'COMPLETED') continue; if (tx.type === 'INCOMING') { lines.push({ date: tx.settledAt, type: 'INCOMING', direction: tx.direction, payee: tx.description, amount: sign * tx.receivedAmount.amount, }); continue; } // OUTGOING: sentAmount already includes fees, so split it into two lines const fees = tx.fees ?? 0; lines.push({ date: tx.settledAt, type: 'OUTGOING', direction: tx.direction, payee: tx.description, amount: sign * (tx.sentAmount.amount - fees), }); if (fees > 0) { lines.push({ date: tx.settledAt, type: 'FEE', direction: tx.direction, amount: sign * fees }); } } lines.sort((a, b) => a.date.localeCompare(b.date)); // oldest first across both lists const closingBalance = account.totalBalance.amount; const openingBalance = await previousClosingBalance(accountId); // from your records, same unit const movement = lines.reduce((sum, line) => sum + line.amount, 0); if (openingBalance + movement !== closingBalance) { throw new Error('Statement does not reconcile: opening balance plus lines is not the closing balance'); } const totalFees = -lines .filter((line) => line.type === 'FEE') .reduce((sum, line) => sum + line.amount, 0); const { currency } = account.totalBalance; const format = (amount) => (amount / 10 ** currency.decimals).toFixed(currency.decimals); const statement = { // Disclosures: a consumer statement carries the notice, a commercial statement the contact line providerLine: 'This account is held at Lead Bank, the account-holding institution. ' + 'Lightspark is the program manager and is not a bank.', ...(commercial ? { contactLine: 'Direct inquiries to 8605 Santa Monica Blvd, PMB 64461, West Hollywood, CA 90069 or (855) 516-0103.' } : { errorResolutionNotice: ERROR_RESOLUTION_NOTICE }), // the notice includes the phone number and mailing address // Account fields accountHolder: commercial ? customer.businessInfo.legalName : customer.fullName, accountType: account.type, // render as a label, for example "Consumer prepaid account" accountNumber: maskAccountNumber(account.fundingPaymentInstructions), period: { startDate, endDate }, issueDate: new Date().toISOString(), openingBalance: format(openingBalance), closingBalance: format(closingBalance), lines: lines.map((line) => ({ ...line, amount: format(line.amount) })), totalFees: format(totalFees), }; await sendStatementEmail(customer.platformCustomerId, statement); // your delivery channel await recordStatementDelivery(accountId, statement.issueDate); } ```