Reports
Spend, subscription and transaction reporting, and the scope the calling leader may report on.
Reporting filter options for the calling leader
Returns the entities, org units, and cost centers the caller may filter the reporting view by. ADMIN and ACCOUNTANT receive unrestricted: true (the frontend uses the global option hooks for them); a STANDARD leader receives the de-duplicated options derived from the org units they lead, and a leader who leads nothing receives empty lists (never unrestricted).
Spend breakdown report (committed / invoiced lens)
Grouped committed or invoiced spend with a monthly series. group_by=user is admin-only and honors the per-entity reporting.spend_per_user_enabled toggle (server-enforced). For a consolidated group_by=user view (no entity requested), rows with a NULL legal entity are included only when the works-council toggle excluded no entity; if any entity is dropped the scope narrows to the kept entities and NULL-entity rows fall out.
Subscription budget-vs-consumed report
Per-subscription active-year budget against consumed spend, with per-currency totals and a monthly consumption series. Scoped to the caller's legal entities; no user dimension.
Transaction root-cause report
How many transaction units a period consumed and why: the units split by event type (the billing rule that fired) and by reason, each with total and billable counts (platform-error events excluded from billing), the reason split narrowed to invoice reprocessing, and a monthly reason trend. ADMIN only: reports:read admits every can_view_reports holder, so the narrowing is enforced in the service and a non-admin caller receives 403.