---
title: "Listar cuentas por cobrar"
description: "Lista cuentas por cobrar de clientes con los filtros documentados de saldo, estado, búsqueda y paginación."
language: es-MX
canonical_url: "https://exac.mx/docs/api/accounts-payments/accounts/list-receivable-accounts"
md_url: "https://exac.mx/docs/api/accounts-payments/accounts/list-receivable-accounts.md"
---

# Listar cuentas por cobrar

Lista cuentas por cobrar de clientes con los filtros documentados de saldo, estado, búsqueda y paginación.

## Solicitud

`GET /v1/accounts/receivables`

- **Autorización:** Permiso requerido: `receivables:read`.

- **Entornos:** Producción y prueba

- **Idempotencia:** No requerida

## Contrato canónico para máquinas

Este fragmento se genera desde la operación canónica y los contratos Zod que utiliza la ruta.

```json
{
  "method": "GET",
  "path": "/v1/accounts/receivables",
  "operation": {
    "operationId": "listReceivableAccounts",
    "tags": [
      "Accounts"
    ],
    "summary": "Listar cuentas por cobrar",
    "description": "Lista cuentas por cobrar de clientes con los filtros documentados de saldo, estado, búsqueda y paginación.",
    "security": [
      {
        "bearerAuth": []
      }
    ],
    "parameters": [
      {
        "name": "query",
        "in": "query",
        "required": false,
        "schema": {
          "type": "string",
          "minLength": 1
        }
      },
      {
        "name": "cursor",
        "in": "query",
        "required": false,
        "schema": {
          "type": "string",
          "minLength": 1
        }
      },
      {
        "name": "limit",
        "in": "query",
        "required": false,
        "schema": {
          "type": "integer",
          "minimum": 1,
          "maximum": 100
        }
      }
    ],
    "responses": {
      "200": {
        "description": "Operación completada.",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "type": "object",
              "properties": {
                "data": {
                  "type": "array",
                  "items": {
                    "type": "object",
                    "properties": {
                      "customerId": {
                        "type": "string",
                        "minLength": 1
                      },
                      "customerName": {
                        "type": "string"
                      },
                      "email": {
                        "type": "string"
                      },
                      "operationalBalance": {
                        "type": "number"
                      },
                      "fiscalPpdBalance": {
                        "type": "number"
                      },
                      "totalBalance": {
                        "type": "number"
                      },
                      "rfc": {
                        "type": "string"
                      },
                      "plans": {
                        "type": "array",
                        "items": {
                          "type": "object",
                          "properties": {
                            "planId": {
                              "type": "string"
                            },
                            "status": {
                              "type": "string",
                              "enum": [
                                "active",
                                "settled",
                                "cancelled",
                                "superseded"
                              ]
                            },
                            "currency": {
                              "type": "string"
                            },
                            "originalTotal": {
                              "type": "number"
                            },
                            "transactionDate": {
                              "type": "string"
                            },
                            "terms": {
                              "type": "object",
                              "properties": {
                                "installmentCount": {
                                  "type": "integer",
                                  "minimum": 1,
                                  "maximum": 60
                                },
                                "firstDue": {
                                  "oneOf": [
                                    {
                                      "type": "object",
                                      "properties": {
                                        "kind": {
                                          "type": "string",
                                          "const": "transaction_date"
                                        }
                                      },
                                      "required": [
                                        "kind"
                                      ],
                                      "additionalProperties": false
                                    },
                                    {
                                      "type": "object",
                                      "properties": {
                                        "kind": {
                                          "type": "string",
                                          "const": "months_after_transaction"
                                        },
                                        "months": {
                                          "type": "integer",
                                          "minimum": 1,
                                          "maximum": 60
                                        }
                                      },
                                      "required": [
                                        "kind",
                                        "months"
                                      ],
                                      "additionalProperties": false
                                    },
                                    {
                                      "type": "object",
                                      "properties": {
                                        "kind": {
                                          "type": "string",
                                          "const": "fixed_date"
                                        },
                                        "date": {
                                          "type": "string"
                                        }
                                      },
                                      "required": [
                                        "kind",
                                        "date"
                                      ],
                                      "additionalProperties": false
                                    }
                                  ]
                                },
                                "recurrence": {
                                  "oneOf": [
                                    {
                                      "type": "object",
                                      "properties": {
                                        "kind": {
                                          "type": "string",
                                          "const": "anchor_day"
                                        }
                                      },
                                      "required": [
                                        "kind"
                                      ],
                                      "additionalProperties": false
                                    },
                                    {
                                      "type": "object",
                                      "properties": {
                                        "kind": {
                                          "type": "string",
                                          "const": "day_of_month"
                                        },
                                        "day": {
                                          "type": "integer",
                                          "minimum": 1,
                                          "maximum": 31
                                        }
                                      },
                                      "required": [
                                        "kind",
                                        "day"
                                      ],
                                      "additionalProperties": false
                                    },
                                    {
                                      "type": "object",
                                      "properties": {
                                        "kind": {
                                          "type": "string",
                                          "const": "last_day"
                                        }
                                      },
                                      "required": [
                                        "kind"
                                      ],
                                      "additionalProperties": false
                                    }
                                  ]
                                }
                              },
                              "required": [
                                "installmentCount",
                                "firstDue",
                                "recurrence"
                              ],
                              "additionalProperties": false
                            },
                            "version": {
                              "type": "integer",
                              "exclusiveMinimum": 0,
                              "maximum": 9007199254740991
                            },
                            "documentLabel": {
                              "type": "string"
                            },
                            "installments": {
                              "type": "array",
                              "items": {
                                "type": "object",
                                "properties": {
                                  "installmentId": {
                                    "type": "string"
                                  },
                                  "sequence": {
                                    "type": "integer",
                                    "exclusiveMinimum": 0,
                                    "maximum": 9007199254740991
                                  },
                                  "dueDate": {
                                    "type": "string"
                                  },
                                  "amount": {
                                    "type": "number"
                                  },
                                  "paidAmount": {
                                    "type": "number"
                                  },
                                  "amountDue": {
                                    "type": "number"
                                  },
                                  "status": {
                                    "type": "string",
                                    "enum": [
                                      "upcoming",
                                      "due",
                                      "overdue",
                                      "partially_paid",
                                      "paid",
                                      "cancelled"
                                    ]
                                  }
                                },
                                "required": [
                                  "installmentId",
                                  "sequence",
                                  "dueDate",
                                  "amount",
                                  "paidAmount",
                                  "amountDue",
                                  "status"
                                ],
                                "additionalProperties": false
                              }
                            },
                            "documentRef": {
                              "type": "string",
                              "pattern": "^(cfdi|sales_receipt|quote|expense):.+$"
                            }
                          },
                          "required": [
                            "planId",
                            "status",
                            "currency",
                            "originalTotal",
                            "transactionDate",
                            "terms",
                            "version",
                            "installments"
                          ],
                          "additionalProperties": false
                        }
                      },
                      "lastActivityAt": {
                        "type": "string",
                        "format": "date-time",
                        "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))T(?:(?:[01]\\d|2[0-3]):[0-5]\\d(?::[0-5]\\d(?:\\.\\d+)?)?(?:Z|([+-](?:[01]\\d|2[0-3]):[0-5]\\d)))$"
                      },
                      "lastMovement": {
                        "type": "object",
                        "properties": {
                          "type": {
                            "type": "string",
                            "enum": [
                              "credit_sale",
                              "payment",
                              "credit_sale_fiscal_transfer",
                              "credit_sale_reopen",
                              "credit_sale_reversal"
                            ]
                          },
                          "createdAt": {
                            "type": "string",
                            "format": "date-time",
                            "pattern": "^(?:(?:\\d\\d[2468][048]|\\d\\d[13579][26]|\\d\\d0[48]|[02468][048]00|[13579][26]00)-02-29|\\d{4}-(?:(?:0[13578]|1[02])-(?:0[1-9]|[12]\\d|3[01])|(?:0[469]|11)-(?:0[1-9]|[12]\\d|30)|(?:02)-(?:0[1-9]|1\\d|2[0-8])))T(?:(?:[01]\\d|2[0-3]):[0-5]\\d(?::[0-5]\\d(?:\\.\\d+)?)?(?:Z|([+-](?:[01]\\d|2[0-3]):[0-5]\\d)))$"
                          }
                        },
                        "required": [
                          "type",
                          "createdAt"
                        ],
                        "additionalProperties": false
                      }
                    },
                    "required": [
                      "customerId",
                      "customerName",
                      "operationalBalance",
                      "fiscalPpdBalance",
                      "totalBalance"
                    ],
                    "additionalProperties": false
                  }
                },
                "pagination": {
                  "$ref": "#/components/schemas/Pagination"
                }
              },
              "required": [
                "data",
                "pagination"
              ],
              "additionalProperties": false
            },
            "example": {
              "data": [
                {
                  "customerId": "customer-example",
                  "customerName": "Estudio Jacaranda",
                  "email": "administracion@jacaranda.example",
                  "operationalBalance": 0,
                  "fiscalPpdBalance": 11600,
                  "totalBalance": 11600,
                  "rfc": "AAA010101AAA"
                }
              ],
              "pagination": {
                "nextCursor": null,
                "hasMore": false
              }
            }
          }
        }
      },
      "400": {
        "description": "Solicitud inválida.\n\n`validation_error`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "401": {
        "description": "Credencial inválida o ausente.\n\n`unauthenticated`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "WWW-Authenticate": {
            "$ref": "#/components/headers/WWWAuthenticate"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "403": {
        "description": "La credencial no incluye el permiso `receivables:read`.\n\n`forbidden`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "WWW-Authenticate": {
            "$ref": "#/components/headers/WWWAuthenticate"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "405": {
        "description": "Método no permitido.\n\n`method_not_allowed`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "Allow": {
            "$ref": "#/components/headers/Allow"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "429": {
        "description": "Demasiadas solicitudes.\n\n`rate_limited`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "Retry-After": {
            "$ref": "#/components/headers/RetryAfter"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "500": {
        "description": "Error interno del servidor.\n\n`internal`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      },
      "503": {
        "description": "Servicio temporalmente no disponible.\n\n`provider_unavailable`",
        "headers": {
          "Request-Id": {
            "$ref": "#/components/headers/RequestId"
          },
          "Retry-After": {
            "$ref": "#/components/headers/RetryAfter"
          }
        },
        "content": {
          "application/json": {
            "schema": {
              "$ref": "#/components/schemas/ApiError"
            }
          }
        }
      }
    },
    "x-exac-environments": [
      "production",
      "sandbox"
    ]
  },
  "components": {
    "schemas": {
      "ApiError": {
        "type": "object",
        "properties": {
          "error": {
            "$ref": "#/components/schemas/ProgrammaticError"
          }
        },
        "required": [
          "error"
        ],
        "additionalProperties": false
      },
      "ProgrammaticError": {
        "type": "object",
        "properties": {
          "code": {
            "type": "string",
            "enum": [
              "validation_error",
              "unauthenticated",
              "forbidden",
              "not_found",
              "method_not_allowed",
              "conflict",
              "idempotency_conflict",
              "operation_in_progress",
              "recovery_required",
              "rate_limited",
              "provider_unavailable",
              "internal"
            ],
            "description": "Acción recomendada por código:\n\n- `validation_error` — Corrige cada elemento de details.issues usando su path y código estable.\n- `unauthenticated` — Proporciona una API key o un token de acceso OAuth válido.\n- `forbidden` — Usa una credencial con el permiso requerido.\n- `not_found` — Verifica el identificador del recurso dentro de la organización.\n- `method_not_allowed` — Usa el método HTTP documentado.\n- `conflict` — Actualiza el recurso y resuelve su estado actual.\n- `idempotency_conflict` — Usa otra clave de idempotencia para una solicitud modificada.\n- `operation_in_progress` — Espera el tiempo de Retry-After y repite la misma solicitud.\n- `recovery_required` — No reintentes automáticamente; reconcilia el resultado del proveedor.\n- `rate_limited` — Espera el tiempo de Retry-After antes de reintentar.\n- `provider_unavailable` — Reintenta solo cuando la respuesta marque la falla como reintentable.\n- `internal` — Reintenta después y contacta a soporte si el error persiste."
          },
          "message": {
            "type": "string"
          },
          "details": {
            "type": "object",
            "properties": {
              "issues": {
                "type": "array",
                "items": {
                  "type": "object",
                  "properties": {
                    "path": {
                      "type": "array",
                      "items": {
                        "anyOf": [
                          {
                            "type": "string"
                          },
                          {
                            "type": "number"
                          }
                        ]
                      }
                    },
                    "message": {
                      "type": "string"
                    },
                    "code": {
                      "type": "string"
                    }
                  },
                  "required": [
                    "path",
                    "message"
                  ],
                  "additionalProperties": false
                }
              },
              "retryable": {
                "type": "boolean"
              },
              "retryAfterSeconds": {
                "type": "integer",
                "exclusiveMinimum": 0,
                "maximum": 9007199254740991
              }
            },
            "additionalProperties": false
          },
          "status": {
            "type": "integer",
            "minimum": -9007199254740991,
            "maximum": 9007199254740991
          }
        },
        "required": [
          "code",
          "message",
          "status"
        ],
        "additionalProperties": false
      },
      "Pagination": {
        "type": "object",
        "properties": {
          "nextCursor": {
            "anyOf": [
              {
                "type": "string"
              },
              {
                "type": "null"
              }
            ]
          },
          "hasMore": {
            "type": "boolean"
          }
        },
        "required": [
          "nextCursor",
          "hasMore"
        ],
        "additionalProperties": false
      }
    }
  }
}
```

[OpenAPI 3.1](/openapi.json)

## Herramientas MCP equivalentes

- [`get_accounts`](/docs/mcp/tools/get_accounts.md)

Documentación completa: https://exac.mx/docs.md
Índice para agentes: https://exac.mx/docs/llms.txt
