diff --git a/lib/recurly.rb b/lib/recurly.rb
index b29b89d84..28a5eaaf4 100644
--- a/lib/recurly.rb
+++ b/lib/recurly.rb
@@ -62,6 +62,8 @@ module Recurly
   require 'recurly/currency_percentage_tier'
   require 'recurly/sub_add_on_percentage_tier'
   require 'recurly/custom_field_definition'
+  require 'recurly/general_ledger_account'
+  require 'recurly/performance_obligation'
 
   @subdomain = nil
 
diff --git a/lib/recurly/add_on.rb b/lib/recurly/add_on.rb
index ab9d9e92b..822cb77db 100644
--- a/lib/recurly/add_on.rb
+++ b/lib/recurly/add_on.rb
@@ -31,7 +31,7 @@ class AddOn < Resource
       external_sku
       avalara_service_type
       avalara_transaction_type
-    )
+    ) + RevRec::PRODUCT_ATTRIBUTES
     alias to_param add_on_code
     alias quantity default_quantity
 
diff --git a/lib/recurly/adjustment.rb b/lib/recurly/adjustment.rb
index 25572ea58..093f9d38c 100644
--- a/lib/recurly/adjustment.rb
+++ b/lib/recurly/adjustment.rb
@@ -68,7 +68,7 @@ class Adjustment < Resource
       avalara_transaction_type
       avalara_service_type
       refundable_total_in_cents
-    ]
+    ] + RevRec::ALL_ATTRIBUTES
     alias to_param uuid
 
     # @return ["charge", "credit", nil] The type of adjustment.
diff --git a/lib/recurly/business_entity.rb b/lib/recurly/business_entity.rb
index 17e178913..ce46f9b64 100644
--- a/lib/recurly/business_entity.rb
+++ b/lib/recurly/business_entity.rb
@@ -1,9 +1,10 @@
 module Recurly
   class BusinessEntity < Resource
     belongs_to :site
+    belongs_to :default_revenue_gl_account, class_name: 'GeneralLedgerAccount'
+    belongs_to :default_liability_gl_account, class_name: 'GeneralLedgerAccount'
 
     has_many :invoices
-
     has_many :accounts
 
     define_attribute_methods %w(
@@ -15,6 +16,8 @@ class BusinessEntity < Resource
       subscriber_location_countries
       default_vat_number
       default_registration_number
+      default_revenue_gl_account_id
+      default_liability_gl_account_id
       created_at
       updated_at
     )
diff --git a/lib/recurly/general_ledger_account.rb b/lib/recurly/general_ledger_account.rb
new file mode 100644
index 000000000..177c2e0bc
--- /dev/null
+++ b/lib/recurly/general_ledger_account.rb
@@ -0,0 +1,16 @@
+module Recurly
+  class GeneralLedgerAccount < Resource
+    belongs_to :site
+
+    define_attribute_methods %w(
+      id
+      code
+      description
+      account_type
+    )
+
+    def self.collection_path
+      "general_ledger_accounts"
+    end
+  end
+end
diff --git a/lib/recurly/gift_card.rb b/lib/recurly/gift_card.rb
index 0864b2bcd..152abb45c 100644
--- a/lib/recurly/gift_card.rb
+++ b/lib/recurly/gift_card.rb
@@ -36,7 +36,7 @@ class GiftCard < Resource
       gifter_account_code
       recipient_account_code
       invoice_number
-    )
+    ) + RevRec::PRODUCT_ATTRIBUTES
     alias to_param id
 
     # Preview a GiftCard given some attributes
diff --git a/lib/recurly/item.rb b/lib/recurly/item.rb
index e9d37216c..db567e654 100644
--- a/lib/recurly/item.rb
+++ b/lib/recurly/item.rb
@@ -16,7 +16,7 @@ class Item < Resource
       created_at
       updated_at
       deleted_at
-    )
+    ) + RevRec::PRODUCT_ATTRIBUTES
 
     def changed_attributes
       attrs = super
diff --git a/lib/recurly/performance_obligation.rb b/lib/recurly/performance_obligation.rb
new file mode 100644
index 000000000..4cdee83fe
--- /dev/null
+++ b/lib/recurly/performance_obligation.rb
@@ -0,0 +1,15 @@
+module Recurly
+  class PerformanceObligation < Resource
+
+    define_attribute_methods %w(
+      id
+      name
+      created_at
+      updated_at
+    )
+
+    def self.collection_path
+      "performance_obligations"
+    end
+  end
+end
\ No newline at end of file
diff --git a/lib/recurly/plan.rb b/lib/recurly/plan.rb
index 2f6fa42b4..6162dad6d 100644
--- a/lib/recurly/plan.rb
+++ b/lib/recurly/plan.rb
@@ -1,6 +1,7 @@
 module Recurly
   # Recurly Documentation: https://dev.recurly.com/docs/list-plans
   class Plan < Resource
+
     # @return [Pager<AddOn>, []]
     has_many :add_ons
 
@@ -13,6 +14,7 @@ class Plan < Resource
     # @return [[CustomField], []]
     has_many :custom_fields, class_name: :CustomField, readonly: false
 
+    # Define attribute methods
     define_attribute_methods %w(
       plan_code
       name
@@ -50,7 +52,7 @@ class Plan < Resource
       custom_fields
       created_at
       updated_at
-    )
+    ) + RevRec::PLAN_ATTRIBUTES
     alias to_param plan_code
   end
 end
diff --git a/lib/recurly/resource.rb b/lib/recurly/resource.rb
index 8d93bbb7e..d3c11653a 100644
--- a/lib/recurly/resource.rb
+++ b/lib/recurly/resource.rb
@@ -1,5 +1,6 @@
 require 'date'
 require 'erb'
+require_relative './rev_rec'
 
 module Recurly
   # The base class for all Recurly resources (e.g. {Account}, {Subscription},
diff --git a/lib/recurly/rev_rec.rb b/lib/recurly/rev_rec.rb
new file mode 100644
index 000000000..3e91690d9
--- /dev/null
+++ b/lib/recurly/rev_rec.rb
@@ -0,0 +1,18 @@
+module Recurly
+  module RevRec
+    POB_ATTRIBUTE = %i(performance_obligation_id).freeze
+    POB_NATIVE_ATTRIBUTE = %i(performance_obligation_identifier).freeze
+
+    GLA_ID_ATTRIBUTES = %i(liability_gl_account_id revenue_gl_account_id).freeze
+    GLA_CODE_ATTRIBUTES = %i(liability_gl_account_code revenue_gl_account_code).freeze
+
+    PRODUCT_NATIVE_ATTRS = (POB_NATIVE_ATTRIBUTE + GLA_ID_ATTRIBUTES).freeze
+    PRODUCT_ATTRIBUTES = (POB_ATTRIBUTE + GLA_ID_ATTRIBUTES).freeze
+
+    LINE_ITEM_ATTRIBUTES = (POB_ATTRIBUTE + GLA_CODE_ATTRIBUTES).freeze
+    ALL_ATTRIBUTES = (PRODUCT_ATTRIBUTES + LINE_ITEM_ATTRIBUTES).uniq.freeze
+
+    SETUP_FEE_ATTRIBUTES = PRODUCT_ATTRIBUTES.map { |key| :"setup_fee_#{key}" }.freeze
+    PLAN_ATTRIBUTES = [*PRODUCT_ATTRIBUTES, *SETUP_FEE_ATTRIBUTES].freeze
+  end
+end
\ No newline at end of file
diff --git a/lib/recurly/shipping_method.rb b/lib/recurly/shipping_method.rb
index 76d915c14..2f1e45c2e 100644
--- a/lib/recurly/shipping_method.rb
+++ b/lib/recurly/shipping_method.rb
@@ -7,7 +7,7 @@ class ShippingMethod < Resource
       tax_code
       created_at
       updated_at
-    )
+    ) + RevRec::PRODUCT_ATTRIBUTES
     alias to_param code
   end
 end
diff --git a/lib/recurly/xml/rexml.rb b/lib/recurly/xml/rexml.rb
index 6af6fc8c1..6d5135935 100644
--- a/lib/recurly/xml/rexml.rb
+++ b/lib/recurly/xml/rexml.rb
@@ -22,7 +22,7 @@ def each_element xpath = nil
       def each element = root
         element.each_element do |el|
           yield el
-          each el, &Proc.new
+          each el, &Proc.new { |e| yield e }
         end
       end
 
diff --git a/spec/fixtures/adjustments/create-201-with-revrec.xml b/spec/fixtures/adjustments/create-201-with-revrec.xml
new file mode 100644
index 000000000..6787490f1
--- /dev/null
+++ b/spec/fixtures/adjustments/create-201-with-revrec.xml
@@ -0,0 +1,39 @@
+HTTP/1.1 201 Created
+Content-Type: application/xml; charset=utf-8
+Location: https://api.recurly.com/v2/adjustments/67360781108ceacd23dee747b7b1f5af
+
+<adjustment href="https://api.recurly.com/v2/adjustments/67360781108ceacd23dee747b7b1f5af">
+  <account href="https://api.recurly.com/v2/accounts/7747ed3b-1771-4a03-b32a-503e9d65d3ad"/>
+  <bill_for_account href="https://api.recurly.com/v2/accounts/account1"/>
+  <item_code nil="nil"/>
+  <external_sku nil="nil"/>
+  <credit_adjustments href="https://api.recurly.com/v2/adjustments/67360781108ceacd23dee747b7b1f5af/credit_adjustments"/>
+  <refundable_total_in_cents type="integer">0</refundable_total_in_cents>
+  <uuid>67360781108ceacd23dee747b7b1f5af</uuid>
+  <state>pending</state>
+  <description nil="nil"/>
+  <accounting_code nil="nil"/>
+  <product_code nil="nil"/>
+  <origin>debit</origin>
+  <unit_amount_in_cents type="integer">5000</unit_amount_in_cents>
+  <quantity type="integer">1</quantity>
+  <discount_in_cents type="integer">0</discount_in_cents>
+  <tax_in_cents type="integer">0</tax_in_cents>
+  <total_in_cents type="integer">5000</total_in_cents>
+  <currency>USD</currency>
+  <proration_rate nil="nil"/>
+  <start_date type="datetime">2023-01-18T23:34:52Z</start_date>
+  <end_date nil="nil"/>
+  <created_at type="datetime">2023-01-18T23:34:52Z</created_at>
+  <updated_at type="datetime">2023-01-18T23:34:52Z</updated_at>
+  <revenue_schedule_type>at_invoice</revenue_schedule_type>
+  <liability_gl_account_code>liability_gla</liability_gl_account_code>
+  <revenue_gl_account_code>revenue_gla</revenue_gl_account_code>
+  <performance_obligation_id>5</performance_obligation_id>
+  <custom_fields type="array">
+    <custom_field>
+      <name>field1</name>
+      <value>priceless</value>
+    </custom_field>
+  </custom_fields>
+</adjustment>
\ No newline at end of file
diff --git a/spec/fixtures/adjustments/show-200-with-revrec.xml b/spec/fixtures/adjustments/show-200-with-revrec.xml
new file mode 100644
index 000000000..ea692785b
--- /dev/null
+++ b/spec/fixtures/adjustments/show-200-with-revrec.xml
@@ -0,0 +1,64 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<adjustment href="https://api.recurly.com/v2/adjustments/abcdef1234567890" type="charge">
+  <account href="https://api.recurly.com/v2/accounts/account"/>
+  <bill_for_account href="https://api.recurly.com/v2/accounts/abcdef1234567890"/>
+  <invoice href="https://api.recurly.com/v2/invoices/created-invoice"/>
+  <subscription href="https://api.recurly.com/v2/subscriptions/abcdef1234567890"/>
+  <credit_adjustments href="https://api.recurly.com/v2/adjustments/abcdef1234567890/credit_adjustments"/>
+  <item href="https://api.recurly.com/v2/items/plastic_gloves"/>
+  <item_code>plastic_gloves</item_code>
+  <external_sku>plastic_gloves</external_sku>
+  <uuid>abcdef1234567890</uuid>
+  <state>pending</state>
+  <accounting_code nil="nil"></accounting_code>
+  <origin>plan</origin>
+  <description>$12 Annual Subscription</description>
+  <unit_amount_in_cents type="integer">1200</unit_amount_in_cents>
+  <quantity type="integer">1</quantity>
+  <quantity_decimal>1.2</quantity_decimal>
+  <discount_in_cents type="integer">0</discount_in_cents>
+  <tax_in_cents type="integer">5000</tax_in_cents>
+  <tax_type>usst</tax_type>
+  <tax_region>CA</tax_region>
+  <tax_rate type="float">0.0875</tax_rate>
+  <total_in_cents type="integer">1200</total_in_cents>
+  <currency>USD</currency>
+  <product_code>basic</product_code>
+  <revenue_schedule_type>evenly</revenue_schedule_type>
+  <surcharge_in_cents type="integer">100</surcharge_in_cents>
+  <avalara_service_type type="integer">3</avalara_service_type>
+  <avalara_transaction_type type="integer">600</avalara_transaction_type>
+  <liability_gl_account_code>liability_gla</liability_gl_account_code>
+  <revenue_gl_account_code>revenue_gla</revenue_gl_account_code>
+  <performance_obligation_id>5</performance_obligation_id>
+  <tax_details type="array">
+    <tax_detail>
+      <name>california</name>
+      <type>state</type>
+      <tax_rate type="float">0.065</tax_rate>
+      <tax_in_cents type="integer">3000</tax_in_cents>
+      <level>state</level>
+      <billable type="boolean">true</billable>
+    </tax_detail>
+    <tax_detail>
+      <name>san francisco</name>
+      <type>county</type>
+      <tax_rate type="float">0.02</tax_rate>
+      <tax_in_cents type="integer">2000</tax_in_cents>
+    </tax_detail>
+  </tax_details>
+  <proration_rate type="float">0.5</proration_rate>
+  <original_adjustment_uuid>abcdefg1234567</original_adjustment_uuid>
+  <start_date type="datetime">2011-04-30T07:00:00Z</start_date>
+  <end_date type="datetime">2011-04-30T07:00:00Z</end_date>
+  <created_at type="datetime">2011-08-31T03:30:00Z</created_at>
+  <custom_fields>
+    <custom_field>
+      <name>field1</name>
+      <value>priceless</value>
+    </custom_field>
+  </custom_fields>
+</adjustment>
diff --git a/spec/fixtures/business_entities/index-200.xml b/spec/fixtures/business_entities/index-200.xml
index e455f83a2..a15a7e710 100644
--- a/spec/fixtures/business_entities/index-200.xml
+++ b/spec/fixtures/business_entities/index-200.xml
@@ -29,6 +29,8 @@ Link: <https://api.recurly.com/v2/business_entities?cursor=1234567890&per_page=2
 		</tax_address>
 		<default_vat_number nil="nil"></default_vat_number>
 		<default_registration_number nil="nil"></default_registration_number>
+    <default_liability_gl_account_id>12345</default_liability_gl_account_id>
+    <default_revenue_gl_account_id>56789</default_revenue_gl_account_id>
 		<created_at type="datetime">2023-03-01T16:26:40Z</created_at>
 		<updated_at type="datetime">2023-04-01T16:26:40Z</updated_at>
 	</business_entity>
@@ -55,7 +57,8 @@ Link: <https://api.recurly.com/v2/business_entities?cursor=1234567890&per_page=2
 			<phone nil="nil"></phone>
 		</tax_address>
 		<default_vat_number nil="nil"></default_vat_number>
-		<default_registration_number nil="nil"></default_registration_number>
+		<default_liability_gl_account_id>abc123</default_liability_gl_account_id>
+    <default_revenue_gl_account_id>xyz789</default_revenue_gl_account_id>
 		<created_at type="datetime">2023-06-01T16:26:40Z</created_at>
 		<updated_at type="datetime">2023-07-01T16:26:40Z</updated_at>
 	</business_entity>
diff --git a/spec/fixtures/business_entities/show-200.xml b/spec/fixtures/business_entities/show-200.xml
index d627ceae3..b43e34caa 100644
--- a/spec/fixtures/business_entities/show-200.xml
+++ b/spec/fixtures/business_entities/show-200.xml
@@ -1,35 +1,33 @@
 HTTP/1.1 200 OK
 Content-Type: application/xml; charset=utf-8
-Link: <https://api.recurly.com/v2/business_entities?cursor=1234567890&per_page=20>; rel="start", <https://api.recurly.com/v2/business_entities?cursor=1234566890&per_page=20>; rel="next"
-
 
 <?xml version="1.0" encoding="UTF-8"?>
-<business_entities type="array">
-	<business_entity href="https://api.recurly.com/v2/business_entities/sbup2j0fx800">
-		<id>sbup2j0fx800</id>
-		<code>default</code>
-		<name>Default Business Entity</name>
-		<invoice_display_address>
-			<address1>123 Main Ave</address1>
-			<address2 nil="nil"></address2>
-			<city>San Francisco</city>
-			<state>CA</state>
-			<zip>90210</zip>
-			<country>US</country>
-			<phone nil="nil"></phone>
-		</invoice_display_address>
-		<tax_address>
-			<address1>123 Main Ave</address1>
-			<address2 nil="nil"></address2>
-			<city>San Francisco</city>
-			<state>CA</state>
-			<zip>90210</zip>
-			<country>US</country>
-			<phone nil="nil"></phone>
-		</tax_address>
-		<default_vat_number nil="nil"></default_vat_number>
-		<default_registration_number nil="nil"></default_registration_number>
-		<created_at type="datetime">2023-03-01T16:26:40Z</created_at>
-		<updated_at type="datetime">2023-04-01T16:26:40Z</updated_at>
-	</business_entity>
-</business_entities>
\ No newline at end of file
+<business_entity href="https://api.recurly.com/v2/business_entities/sbup2j0fx800">
+  <id>sbup2j0fx800</id>
+  <code>default</code>
+  <name>Default Business Entity</name>
+  <invoice_display_address>
+    <address1>123 Main Ave</address1>
+    <address2 nil="nil"></address2>
+    <city>San Francisco</city>
+    <state>CA</state>
+    <zip>90210</zip>
+    <country>US</country>
+    <phone nil="nil"></phone>
+  </invoice_display_address>
+  <tax_address>
+    <address1>123 Main Ave</address1>
+    <address2 nil="nil"></address2>
+    <city>San Francisco</city>
+    <state>CA</state>
+    <zip>90210</zip>
+    <country>US</country>
+    <phone nil="nil"></phone>
+  </tax_address>
+  <default_vat_number nil="nil"></default_vat_number>
+  <default_registration_number nil="nil"></default_registration_number>
+  <default_liability_gl_account_id>12345</default_liability_gl_account_id>
+  <default_revenue_gl_account_id>56789</default_revenue_gl_account_id>
+  <created_at type="datetime">2023-03-01T16:26:40Z</created_at>
+  <updated_at type="datetime">2023-04-01T16:26:40Z</updated_at>
+</business_entity>
\ No newline at end of file
diff --git a/spec/fixtures/general_ledger_accounts/create-201.xml b/spec/fixtures/general_ledger_accounts/create-201.xml
new file mode 100644
index 000000000..799effb08
--- /dev/null
+++ b/spec/fixtures/general_ledger_accounts/create-201.xml
@@ -0,0 +1,12 @@
+HTTP/1.1 201 Created
+        Content-Type: application/xml; charset=utf-8
+
+        <?xml version="1.0" encoding="UTF-8"?>
+<general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/u90r5deeaxix">
+  <id>u90r5deeaxix</id>
+  <code>code1</code>
+  <account_type>revenue</account_type>
+  <description>string</description>
+  <created_at type="datetime">2024-01-16T14:34:16Z</created_at>
+  <updated_at type="datetime">2024-01-16T14:34:16Z</updated_at>
+</general_ledger_account>
\ No newline at end of file
diff --git a/spec/fixtures/general_ledger_accounts/index-200-liability.xml b/spec/fixtures/general_ledger_accounts/index-200-liability.xml
new file mode 100644
index 000000000..58b3f1b8c
--- /dev/null
+++ b/spec/fixtures/general_ledger_accounts/index-200-liability.xml
@@ -0,0 +1,78 @@
+HTTP/1.1 200 OK
+        Content-Type: application/xml; charset=utf-8
+
+        <?xml version="1.0" encoding="UTF-8"?>
+<general_ledger_accounts type="array">
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/ty4utwr0mrgz">
+    <id>ty4utwr0mrgz</id>
+    <code>90-557-279-6957</code>
+    <account_type>liability</account_type>
+    <description>optimize rich content</description>
+    <created_at type="datetime">2023-11-22T16:36:34Z</created_at>
+    <updated_at type="datetime">2023-11-22T16:36:34Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twyyzw8vcm36">
+    <id>twyyzw8vcm36</id>
+    <code>45-571-736-1179</code>
+    <account_type>liability</account_type>
+    <description>incentivize sexy functionalities</description>
+    <created_at type="datetime">2023-11-16T19:45:05Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:45:05Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twywtf01wkgb">
+    <id>twywtf01wkgb</id>
+    <code>70-818-669-8644</code>
+    <account_type>liability</account_type>
+    <description>generate transparent metrics</description>
+    <created_at type="datetime">2023-11-16T19:32:52Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:32:52Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twywqfr48v9l">
+    <id>twywqfr48v9l</id>
+    <code>7-271-680-5012</code>
+    <account_type>liability</account_type>
+    <description>My main liability account</description>
+    <created_at type="datetime">2023-11-16T19:32:24Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:32:24Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twyvjlhbnej2">
+    <id>twyvjlhbnej2</id>
+    <code>1234</code>
+    <account_type>liability</account_type>
+    <description>My main liability account</description>
+    <created_at type="datetime">2023-11-16T19:25:44Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:25:44Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trkzlcm2pde8">
+    <id>trkzlcm2pde8</id>
+    <code>validategla</code>
+    <account_type>liability</account_type>
+    <description>HOWDY</description>
+    <created_at type="datetime">2023-10-20T15:22:49Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:22:49Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trkzinjccchm">
+    <id>trkzinjccchm</id>
+    <code>j</code>
+    <account_type>liability</account_type>
+    <description>HOWDY</description>
+    <created_at type="datetime">2023-10-20T15:22:24Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:22:24Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/tep8f2u4qq51">
+    <id>tep8f2u4qq51</id>
+    <code>get dat monayyy</code>
+    <account_type>liability</account_type>
+    <description>i can has money</description>
+    <created_at type="datetime">2023-08-16T15:45:40Z</created_at>
+    <updated_at type="datetime">2023-08-16T15:45:40Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/tejv6lw4eovy">
+    <id>tejv6lw4eovy</id>
+    <code>demo_liability</code>
+    <account_type>liability</account_type>
+    <description>i be descriptin'</description>
+    <created_at type="datetime">2023-08-15T21:42:35Z</created_at>
+    <updated_at type="datetime">2023-09-13T15:38:04Z</updated_at>
+  </general_ledger_account>
+</general_ledger_accounts>
\ No newline at end of file
diff --git a/spec/fixtures/general_ledger_accounts/index-200-revenue.xml b/spec/fixtures/general_ledger_accounts/index-200-revenue.xml
new file mode 100644
index 000000000..5b5a91888
--- /dev/null
+++ b/spec/fixtures/general_ledger_accounts/index-200-revenue.xml
@@ -0,0 +1,38 @@
+HTTP/1.1 200 OK
+        Content-Type: application/xml; charset=utf-8
+
+        <?xml version="1.0" encoding="UTF-8"?>
+<general_ledger_accounts type="array">
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/u90r5deeaxix">
+    <id>u90r5deeaxix</id>
+    <code>string</code>
+    <account_type>revenue</account_type>
+    <description>string</description>
+    <created_at type="datetime">2024-01-16T14:34:16Z</created_at>
+    <updated_at type="datetime">2024-01-16T14:34:16Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trl0h3br1dl7">
+    <id>trl0h3br1dl7</id>
+    <code>100</code>
+    <account_type>revenue</account_type>
+    <description>HOWDY</description>
+    <created_at type="datetime">2023-10-20T15:27:46Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:27:46Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trkz0atorlk3">
+    <id>trkz0atorlk3</id>
+    <code>NEW code</code>
+    <account_type>revenue</account_type>
+    <description>NEW description</description>
+    <created_at type="datetime">2023-10-20T15:19:32Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:29:30Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/thproqnpcuwp">
+    <id>thproqnpcuwp</id>
+    <code>303</code>
+    <account_type>revenue</account_type>
+    <description></description>
+    <created_at type="datetime">2023-08-31T20:46:04Z</created_at>
+    <updated_at type="datetime">2023-08-31T20:46:04Z</updated_at>
+  </general_ledger_account>
+</general_ledger_accounts>
\ No newline at end of file
diff --git a/spec/fixtures/general_ledger_accounts/index-200.xml b/spec/fixtures/general_ledger_accounts/index-200.xml
new file mode 100644
index 000000000..c78664e2b
--- /dev/null
+++ b/spec/fixtures/general_ledger_accounts/index-200.xml
@@ -0,0 +1,110 @@
+HTTP/1.1 200 OK
+        Content-Type: application/xml; charset=utf-8
+
+        <?xml version="1.0" encoding="UTF-8"?>
+<general_ledger_accounts type="array">
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/u90r5deeaxix">
+    <id>u90r5deeaxix</id>
+    <code>string</code>
+    <account_type>revenue</account_type>
+    <description>string</description>
+    <created_at type="datetime">2024-01-16T14:34:16Z</created_at>
+    <updated_at type="datetime">2024-01-16T14:34:16Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/ty4utwr0mrgz">
+    <id>ty4utwr0mrgz</id>
+    <code>90-557-279-6957</code>
+    <account_type>liability</account_type>
+    <description>optimize rich content</description>
+    <created_at type="datetime">2023-11-22T16:36:34Z</created_at>
+    <updated_at type="datetime">2023-11-22T16:36:34Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twyyzw8vcm36">
+    <id>twyyzw8vcm36</id>
+    <code>45-571-736-1179</code>
+    <account_type>liability</account_type>
+    <description>incentivize sexy functionalities</description>
+    <created_at type="datetime">2023-11-16T19:45:05Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:45:05Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twywtf01wkgb">
+    <id>twywtf01wkgb</id>
+    <code>70-818-669-8644</code>
+    <account_type>liability</account_type>
+    <description>generate transparent metrics</description>
+    <created_at type="datetime">2023-11-16T19:32:52Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:32:52Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twywqfr48v9l">
+    <id>twywqfr48v9l</id>
+    <code>7-271-680-5012</code>
+    <account_type>liability</account_type>
+    <description>My main liability account</description>
+    <created_at type="datetime">2023-11-16T19:32:24Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:32:24Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/twyvjlhbnej2">
+    <id>twyvjlhbnej2</id>
+    <code>1234</code>
+    <account_type>liability</account_type>
+    <description>My main liability account</description>
+    <created_at type="datetime">2023-11-16T19:25:44Z</created_at>
+    <updated_at type="datetime">2023-11-16T19:25:44Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trl0h3br1dl7">
+    <id>trl0h3br1dl7</id>
+    <code>100</code>
+    <account_type>revenue</account_type>
+    <description>HOWDY</description>
+    <created_at type="datetime">2023-10-20T15:27:46Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:27:46Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trkzlcm2pde8">
+    <id>trkzlcm2pde8</id>
+    <code>validategla</code>
+    <account_type>liability</account_type>
+    <description>HOWDY</description>
+    <created_at type="datetime">2023-10-20T15:22:49Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:22:49Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trkzinjccchm">
+    <id>trkzinjccchm</id>
+    <code>j</code>
+    <account_type>liability</account_type>
+    <description>HOWDY</description>
+    <created_at type="datetime">2023-10-20T15:22:24Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:22:24Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/trkz0atorlk3">
+    <id>trkz0atorlk3</id>
+    <code>NEW code</code>
+    <account_type>revenue</account_type>
+    <description>NEW description</description>
+    <created_at type="datetime">2023-10-20T15:19:32Z</created_at>
+    <updated_at type="datetime">2023-10-20T15:29:30Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/thproqnpcuwp">
+    <id>thproqnpcuwp</id>
+    <code>303</code>
+    <account_type>revenue</account_type>
+    <description></description>
+    <created_at type="datetime">2023-08-31T20:46:04Z</created_at>
+    <updated_at type="datetime">2023-08-31T20:46:04Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/tep8f2u4qq51">
+    <id>tep8f2u4qq51</id>
+    <code>get dat monayyy</code>
+    <account_type>liability</account_type>
+    <description>i can has money</description>
+    <created_at type="datetime">2023-08-16T15:45:40Z</created_at>
+    <updated_at type="datetime">2023-08-16T15:45:40Z</updated_at>
+  </general_ledger_account>
+  <general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/tejv6lw4eovy">
+    <id>tejv6lw4eovy</id>
+    <code>demo_liability</code>
+    <account_type>liability</account_type>
+    <description>i be descriptin'</description>
+    <created_at type="datetime">2023-08-15T21:42:35Z</created_at>
+    <updated_at type="datetime">2023-09-13T15:38:04Z</updated_at>
+  </general_ledger_account>
+</general_ledger_accounts>
\ No newline at end of file
diff --git a/spec/fixtures/general_ledger_accounts/show-200.xml b/spec/fixtures/general_ledger_accounts/show-200.xml
new file mode 100644
index 000000000..a4010affe
--- /dev/null
+++ b/spec/fixtures/general_ledger_accounts/show-200.xml
@@ -0,0 +1,12 @@
+HTTP/1.1 200 OK
+        Content-Type: application/xml; charset=utf-8
+
+        <?xml version="1.0" encoding="UTF-8"?>
+<general_ledger_account href="https://api.recurly.com/v2/general_ledger_accounts/u90r5deeaxix">
+  <id>u90r5deeaxix</id>
+  <code>code1</code>
+  <account_type>revenue</account_type>
+  <description>string</description>
+  <created_at type="datetime">2024-01-16T14:34:16Z</created_at>
+  <updated_at type="datetime">2024-01-16T14:34:16Z</updated_at>
+</general_ledger_account>
\ No newline at end of file
diff --git a/spec/fixtures/gift_cards/show-200.xml b/spec/fixtures/gift_cards/show-200.xml
index a1fc4fe75..05ee50baa 100644
--- a/spec/fixtures/gift_cards/show-200.xml
+++ b/spec/fixtures/gift_cards/show-200.xml
@@ -37,4 +37,7 @@ Content-Type: application/xml; charset=utf-8
   <delivered_at nil="nil"></delivered_at>
   <redeemed_at type="datetime">2016-07-28T00:01:46Z</redeemed_at>
   <canceled_at nil="nil"></canceled_at>
+  <liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id>
+  <revenue_gl_account_id>uf0jwincednb</revenue_gl_account_id>
+  <performance_obligation_id>1</performance_obligation_id>
 </gift_card>
diff --git a/spec/fixtures/items/create-201.xml b/spec/fixtures/items/create-201.xml
index 27671d40d..010ec19d4 100644
--- a/spec/fixtures/items/create-201.xml
+++ b/spec/fixtures/items/create-201.xml
@@ -9,6 +9,9 @@ Location: https://api.recurly.com/v2/items/plastic_gloves
   <description>Sleek Plastic</description>
   <external_sku>awesome-plastic-gloves</external_sku>
   <accounting_code>1569273944</accounting_code>
+  <liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id>
+  <revenue_gl_account_id>uf0jwincednb'</revenue_gl_account_id>
+  <performance_obligation_id>1</performance_obligation_id>
   <revenue_schedule_type>never</revenue_schedule_type>
   <tax_exempt type="boolean">true</tax_exempt>
   <tax_code nil="nil"/>
diff --git a/spec/fixtures/items/show-200.xml b/spec/fixtures/items/show-200.xml
index a2b0e965a..4372147fd 100644
--- a/spec/fixtures/items/show-200.xml
+++ b/spec/fixtures/items/show-200.xml
@@ -21,4 +21,7 @@ Content-Type: application/xml; charset=utf-8
   <created_at type="datetime">2019-09-23T21:25:45Z</created_at>
   <updated_at type="datetime">2019-09-23T21:25:45Z</updated_at>
   <deleted_at nil="nil"/>
+  <liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id>
+  <revenue_gl_account_id>uf0jwincednb</revenue_gl_account_id>
+  <performance_obligation_id>1</performance_obligation_id>
 </item>
diff --git a/spec/fixtures/performance_obligations/index-200.xml b/spec/fixtures/performance_obligations/index-200.xml
new file mode 100644
index 000000000..258eb06a2
--- /dev/null
+++ b/spec/fixtures/performance_obligations/index-200.xml
@@ -0,0 +1,24 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<performance_obligations type="array">
+  <performance_obligation href="https://api.recurly.com/v2/performance_obligations/6">
+    <id>6</id>
+    <name>Over Time (Daily)</name>
+    <created_at type="datetime">2023-08-11T18:57:57Z</created_at>
+    <updated_at type="datetime">2023-08-11T18:57:57Z</updated_at>
+  </performance_obligation>
+  <performance_obligation href="https://api.recurly.com/v2/performance_obligations/5">
+    <id>5</id>
+    <name>Over Time (Partial Monthly)</name>
+    <created_at type="datetime">2023-08-11T18:57:57Z</created_at>
+    <updated_at type="datetime">2023-08-11T18:57:57Z</updated_at>
+  </performance_obligation>
+  <performance_obligation href="https://api.recurly.com/v2/performance_obligations/4">
+    <id>4</id>
+    <name>Point in Time</name>
+    <created_at type="datetime">2023-08-11T18:57:57Z</created_at>
+    <updated_at type="datetime">2023-08-11T18:57:57Z</updated_at>
+  </performance_obligation>
+</performance_obligations>
\ No newline at end of file
diff --git a/spec/fixtures/performance_obligations/show-200.xml b/spec/fixtures/performance_obligations/show-200.xml
new file mode 100644
index 000000000..73af9fa1c
--- /dev/null
+++ b/spec/fixtures/performance_obligations/show-200.xml
@@ -0,0 +1,10 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<performance_obligation href="https://api.recurly.com/v2/performance_obligations/6">
+  <id>6</id>
+  <name>Over Time (Daily)</name>
+  <created_at type="datetime">2023-08-11T18:57:57Z</created_at>
+  <updated_at type="datetime">2023-08-11T18:57:57Z</updated_at>
+</performance_obligation>
\ No newline at end of file
diff --git a/spec/fixtures/plans/add_ons/index-200.xml b/spec/fixtures/plans/add_ons/index-200.xml
index 07414ec63..a2f0697e2 100644
--- a/spec/fixtures/plans/add_ons/index-200.xml
+++ b/spec/fixtures/plans/add_ons/index-200.xml
@@ -10,6 +10,9 @@ Content-Type: application/xml; charset=utf-8
     <default_quantity type="integer">1</default_quantity>
     <display_quantity_on_hosted_page type="boolean">false</display_quantity_on_hosted_page>
     <revenue_schedule_type>evenly</revenue_schedule_type>
+    <liability_gl_account_id>udexyr9hjgkc</liability_gl_account_id>
+    <revenue_gl_account_id>uelq7rzkydlu</revenue_gl_account_id>
+    <performance_obligation_id>6</performance_obligation_id>
     <unit_amount_in_cents>
       <USD type="integer">5</USD>
     </unit_amount_in_cents>
diff --git a/spec/fixtures/plans/add_ons/show-200.xml b/spec/fixtures/plans/add_ons/show-200.xml
new file mode 100644
index 000000000..22516d67e
--- /dev/null
+++ b/spec/fixtures/plans/add_ons/show-200.xml
@@ -0,0 +1,22 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<add_on href="https://api.recurly.com/v2/plans/gold/add_ons/marketing_email">
+  <plan href="https://api.recurly.com/v2/plans/gold"/>
+  <add_on_code>marketing_email</add_on_code>
+  <name>Marketing Email</name>
+  <default_quantity type="integer">1</default_quantity>
+  <display_quantity_on_hosted_page type="boolean">false</display_quantity_on_hosted_page>
+  <revenue_schedule_type>evenly</revenue_schedule_type>
+  <liability_gl_account_id>udexyr9hjgkc</liability_gl_account_id>
+  <revenue_gl_account_id>uelq7rzkydlu</revenue_gl_account_id>
+  <performance_obligation_id>6</performance_obligation_id>
+  <unit_amount_in_cents>
+    <USD type="integer">5</USD>
+  </unit_amount_in_cents>
+  <accounting_code>marketing-email</accounting_code>
+  <avalara_service_type type="integer">600</avalara_service_type>
+  <avalara_transaction_type type="integer">3</avalara_transaction_type>
+  <created_at type="datetime">2016-04-19T20:26:03Z</created_at>
+</add_on>
\ No newline at end of file
diff --git a/spec/fixtures/plans/show-200.xml b/spec/fixtures/plans/show-200.xml
index c98c3461f..2d9d942c6 100644
--- a/spec/fixtures/plans/show-200.xml
+++ b/spec/fixtures/plans/show-200.xml
@@ -22,6 +22,12 @@ Content-Type: application/xml; charset=utf-8
   <total_billing_cycles nil="nil"/>
   <accounting_code nil="nil"/>
   <setup_fee_accounting_code nil="nil"/>
+  <liability_gl_account_id>udf6kuqq5rwr</liability_gl_account_id>
+  <revenue_gl_account_id>udf6kubl7urs</revenue_gl_account_id>
+  <performance_obligation_id>6</performance_obligation_id>
+  <setup_fee_liability_gl_account_id>udf6ktwsed99</setup_fee_liability_gl_account_id>
+  <setup_fee_revenue_gl_account_id>udf6ktdh636s</setup_fee_revenue_gl_account_id>
+  <setup_fee_performance_obligation_id>4</setup_fee_performance_obligation_id>
   <revenue_schedule_type>evenly</revenue_schedule_type>
   <setup_fee_revenue_schedule_type>evenly</setup_fee_revenue_schedule_type>
   <trial_requires_billing_info type="boolean">false</trial_requires_billing_info>
diff --git a/spec/fixtures/purchases/invoice-201-with-revrec.xml b/spec/fixtures/purchases/invoice-201-with-revrec.xml
new file mode 100644
index 000000000..72ac9369c
--- /dev/null
+++ b/spec/fixtures/purchases/invoice-201-with-revrec.xml
@@ -0,0 +1,228 @@
+HTTP/1.1 201 Created
+Content-Type: application/xml; charset=utf-8
+Location: https://api.recurly.com/v2/invoices/3517
+
+<?xml version="1.0" encoding="UTF-8"?>
+<invoice_collection>
+  <charge_invoice href="https://api.recurly.com/v2/invoices/5333">
+    <account href="https://api.recurly.com/v2/accounts/7747ed3b-1771-4a03-b32a-503e9d65d3ad"/>
+    <address>
+      <address1>400 Alabama St</address1>
+      <address2 nil="nil"></address2>
+      <city>San Francisco</city>
+      <state>CA</state>
+      <zip>94110</zip>
+      <country>US</country>
+      <phone nil="nil"></phone>
+    </address>
+    <subscriptions href="https://api.recurly.com/v2/invoices/5333/subscriptions"/>
+    <uuid>43d762734303e29025a8b64ef7953606</uuid>
+    <state>paid</state>
+    <invoice_number_prefix></invoice_number_prefix>
+    <invoice_number type="integer">5333</invoice_number>
+    <vat_number nil="nil"></vat_number>
+    <tax_in_cents type="integer">0</tax_in_cents>
+    <total_in_cents type="integer">1013</total_in_cents>
+    <currency>USD</currency>
+    <created_at type="datetime">2018-03-27T17:52:42Z</created_at>
+    <updated_at type="datetime">2018-03-27T17:52:42Z</updated_at>
+    <attempt_next_collection_at nil="nil"></attempt_next_collection_at>
+    <closed_at type="datetime">2018-03-27T17:52:42Z</closed_at>
+    <customer_notes>Some notes for the customer.</customer_notes>
+    <recovery_reason nil="nil"></recovery_reason>
+    <subtotal_before_discount_in_cents type="integer">1013</subtotal_before_discount_in_cents>
+    <subtotal_in_cents type="integer">1013</subtotal_in_cents>
+    <discount_in_cents type="integer">0</discount_in_cents>
+    <due_on type="datetime">2018-03-27T17:52:42Z</due_on>
+    <balance_in_cents type="integer">0</balance_in_cents>
+    <type>charge</type>
+    <origin>purchase</origin>
+    <credit_invoices href="https://api.recurly.com/v2/invoices/5333/credit_invoices"/>
+    <refundable_total_in_cents type="integer">1013</refundable_total_in_cents>
+    <credit_payments type="array">
+    </credit_payments>
+    <net_terms type="integer">0</net_terms>
+    <collection_method>automatic</collection_method>
+    <po_number nil="nil"></po_number>
+    <terms_and_conditions>Our company terms and conditions.</terms_and_conditions>
+    <line_items type="array">
+      <adjustment href="https://api.recurly.com/v2/adjustments/43d762733e47a12cf3dd7c47d9aed1c4" type="charge">
+        <account href="https://api.recurly.com/v2/accounts/7747ed3b-1771-4a03-b32a-503e9d65d3ad"/>
+        <invoice href="https://api.recurly.com/v2/invoices/5333"/>
+        <subscription href="https://api.recurly.com/v2/subscriptions/43d76272ff13d1a1e6d5604528929f27"/>
+        <credit_adjustments href="https://api.recurly.com/v2/adjustments/43d762733e47a12cf3dd7c47d9aed1c4/credit_adjustments"/>
+        <refundable_total_in_cents type="integer">7</refundable_total_in_cents>
+        <uuid>43d762733e47a12cf3dd7c47d9aed1c4</uuid>
+        <state>invoiced</state>
+        <description>Setup fee: muWlYSa6U3</description>
+        <accounting_code nil="nil"></accounting_code>
+        <product_code>muwlysa6u3</product_code>
+        <origin>setup_fee</origin>
+        <unit_amount_in_cents type="integer">7</unit_amount_in_cents>
+        <quantity type="integer">1</quantity>
+        <discount_in_cents type="integer">0</discount_in_cents>
+        <tax_in_cents type="integer">0</tax_in_cents>
+        <total_in_cents type="integer">7</total_in_cents>
+        <currency>USD</currency>
+        <proration_rate nil="nil"></proration_rate>
+        <taxable type="boolean">false</taxable>
+        <tax_exempt type="boolean">false</tax_exempt>
+        <tax_code nil="nil"></tax_code>
+        <start_date type="datetime">2018-03-27T17:52:42Z</start_date>
+        <end_date nil="nil"></end_date>
+        <created_at type="datetime">2018-03-27T17:52:42Z</created_at>
+        <updated_at type="datetime">2018-03-27T17:52:42Z</updated_at>
+        <revenue_schedule_type>evenly</revenue_schedule_type>
+        <liability_gl_account_code>liability_gla</liability_gl_account_code>
+        <revenue_gl_account_code>revenue_gla</revenue_gl_account_code>
+        <performance_obligation_id>5</performance_obligation_id>
+        <shipping_address>
+          <address1>400 Alabama St</address1>
+          <address2 nil="nil"></address2>
+          <city>San Francisco</city>
+          <state>CA</state>
+          <zip>94110</zip>
+          <country>US</country>
+          <phone nil="nil"></phone>
+        </shipping_address>
+      </adjustment>
+      <adjustment href="https://api.recurly.com/v2/adjustments/43d76273412274c8c041354ce7a27ee5" type="charge">
+        <account href="https://api.recurly.com/v2/accounts/7747ed3b-1771-4a03-b32a-503e9d65d3ad"/>
+        <invoice href="https://api.recurly.com/v2/invoices/5333"/>
+        <subscription href="https://api.recurly.com/v2/subscriptions/43d76272ff13d1a1e6d5604528929f27"/>
+        <credit_adjustments href="https://api.recurly.com/v2/adjustments/43d76273412274c8c041354ce7a27ee5/credit_adjustments"/>
+        <refundable_total_in_cents type="integer">6</refundable_total_in_cents>
+        <uuid>43d76273412274c8c041354ce7a27ee5</uuid>
+        <state>invoiced</state>
+        <description>muWlYSa6U3</description>
+        <accounting_code nil="nil"></accounting_code>
+        <product_code>muwlysa6u3</product_code>
+        <origin>plan</origin>
+        <unit_amount_in_cents type="integer">6</unit_amount_in_cents>
+        <quantity type="integer">1</quantity>
+        <discount_in_cents type="integer">0</discount_in_cents>
+        <tax_in_cents type="integer">0</tax_in_cents>
+        <total_in_cents type="integer">6</total_in_cents>
+        <currency>USD</currency>
+        <proration_rate nil="nil"></proration_rate>
+        <taxable type="boolean">false</taxable>
+        <tax_exempt type="boolean">false</tax_exempt>
+        <tax_code nil="nil"></tax_code>
+        <start_date type="datetime">2018-03-27T17:52:42Z</start_date>
+        <end_date type="datetime">2019-04-27T17:52:42Z</end_date>
+        <created_at type="datetime">2018-03-27T17:52:42Z</created_at>
+        <updated_at type="datetime">2018-03-27T17:52:42Z</updated_at>
+        <revenue_schedule_type>evenly</revenue_schedule_type>
+        <shipping_address>
+          <address1>400 Alabama St</address1>
+          <address2 nil="nil"></address2>
+          <city>San Francisco</city>
+          <state>CA</state>
+          <zip>94110</zip>
+          <country>US</country>
+          <phone nil="nil"></phone>
+        </shipping_address>
+      </adjustment>
+      <adjustment href="https://api.recurly.com/v2/adjustments/43d76272fc2c59081d803145bbb017e4" type="charge">
+        <account href="https://api.recurly.com/v2/accounts/7747ed3b-1771-4a03-b32a-503e9d65d3ad"/>
+        <invoice href="https://api.recurly.com/v2/invoices/5333"/>
+        <credit_adjustments href="https://api.recurly.com/v2/adjustments/43d76272fc2c59081d803145bbb017e4/credit_adjustments"/>
+        <refundable_total_in_cents type="integer">1000</refundable_total_in_cents>
+        <uuid>43d76272fc2c59081d803145bbb017e4</uuid>
+        <state>invoiced</state>
+        <description nil="nil"></description>
+        <accounting_code nil="nil"></accounting_code>
+        <product_code>9d138ed5-7517-4984-b03d-a2116c0a714d</product_code>
+        <origin>debit</origin>
+        <unit_amount_in_cents type="integer">1000</unit_amount_in_cents>
+        <quantity type="integer">1</quantity>
+        <discount_in_cents type="integer">0</discount_in_cents>
+        <tax_in_cents type="integer">0</tax_in_cents>
+        <total_in_cents type="integer">1000</total_in_cents>
+        <currency>USD</currency>
+        <proration_rate nil="nil"></proration_rate>
+        <taxable type="boolean">false</taxable>
+        <tax_exempt type="boolean">false</tax_exempt>
+        <tax_code nil="nil"></tax_code>
+        <start_date type="datetime">2018-03-27T17:52:42Z</start_date>
+        <end_date nil="nil"></end_date>
+        <created_at type="datetime">2018-03-27T17:52:42Z</created_at>
+        <updated_at type="datetime">2018-03-27T17:52:42Z</updated_at>
+        <revenue_schedule_type>at_invoice</revenue_schedule_type>
+        <shipping_address>
+          <address1>400 Alabama St</address1>
+          <address2 nil="nil"></address2>
+          <city>San Francisco</city>
+          <state>CA</state>
+          <zip>94110</zip>
+          <country>US</country>
+          <phone nil="nil"></phone>
+        </shipping_address>
+      </adjustment>
+    </line_items>
+    <transactions type="array">
+      <transaction href="https://api.recurly.com/v2/transactions/43d762736a8c3f29413c0544ba92a44c" type="credit_card">
+        <account href="https://api.recurly.com/v2/accounts/7747ed3b-1771-4a03-b32a-503e9d65d3ad"/>
+        <invoice href="https://api.recurly.com/v2/invoices/5333"/>
+        <subscriptions href="https://api.recurly.com/v2/transactions/43d762736a8c3f29413c0544ba92a44c/subscriptions"/>
+        <uuid>43d762736a8c3f29413c0544ba92a44c</uuid>
+        <action>purchase</action>
+        <amount_in_cents type="integer">1013</amount_in_cents>
+        <tax_in_cents type="integer">0</tax_in_cents>
+        <currency>USD</currency>
+        <status>success</status>
+        <payment_method>credit_card</payment_method>
+        <reference>6871449</reference>
+        <source>subscription</source>
+        <recurring type="boolean">false</recurring>
+        <test type="boolean">true</test>
+        <voidable type="boolean">true</voidable>
+        <refundable type="boolean">true</refundable>
+        <ip_address nil="nil"></ip_address>
+        <gateway_type>test</gateway_type>
+        <origin>api</origin>
+        <description nil="nil"></description>
+        <message>Successful test transaction</message>
+        <approval_code nil="nil"></approval_code>
+        <failure_type nil="nil"></failure_type>
+        <gateway_error_codes nil="nil"></gateway_error_codes>
+        <cvv_result code="" nil="nil"></cvv_result>
+        <avs_result code="D">Street address and postal code match.</avs_result>
+        <avs_result_street nil="nil"></avs_result_street>
+        <avs_result_postal nil="nil"></avs_result_postal>
+        <created_at type="datetime">2018-03-27T17:52:42Z</created_at>
+        <collected_at type="datetime">2018-03-27T17:52:42Z</collected_at>
+        <updated_at type="datetime">2018-03-27T17:52:42Z</updated_at>
+        <details>
+          <account>
+            <account_code>7747ed3b-1771-4a03-b32a-503e9d65d3ad</account_code>
+            <first_name>Benjamin</first_name>
+            <last_name>Benjamin</last_name>
+            <company nil="nil"></company>
+            <email nil="nil"></email>
+            <billing_info type="credit_card">
+              <first_name>Benjamin</first_name>
+              <last_name>Du Monde</last_name>
+              <address1>400 Alabama St</address1>
+              <address2 nil="nil"></address2>
+              <city>San Francisco</city>
+              <state>CA</state>
+              <zip>94110</zip>
+              <country>US</country>
+              <phone nil="nil"></phone>
+              <vat_number nil="nil"></vat_number>
+              <card_type>Visa</card_type>
+              <year type="integer">2019</year>
+              <month type="integer">12</month>
+              <first_six>411111</first_six>
+              <last_four>1111</last_four>
+            </billing_info>
+          </account>
+        </details>
+      </transaction>
+    </transactions>
+    <a name="refund" href="https://api.recurly.com/v2/invoices/5333/refund" method="post"/>
+  </charge_invoice>
+  <credit_invoices type="array">
+  </credit_invoices>
+</invoice_collection>
diff --git a/spec/fixtures/purchases/preview-201-with-revrec.xml b/spec/fixtures/purchases/preview-201-with-revrec.xml
new file mode 100644
index 000000000..34f0fa3fd
--- /dev/null
+++ b/spec/fixtures/purchases/preview-201-with-revrec.xml
@@ -0,0 +1,69 @@
+HTTP/1.1 201 Created
+Content-Type: application/xml; charset=utf-8
+Location: https://api.recurly.com/v2/invoices/3517
+
+<?xml version="1.0" encoding="UTF-8"?>
+<invoice_collection>
+  <charge_invoice href="">
+    <account href="https://api.recurly.com/v2/accounts/e33a27ba-d040-4055-b792-7908f375519c"/>
+    <address>
+      <address1>400 Alabama St</address1>
+      <address2 nil="nil"></address2>
+      <city>San Francisco</city>
+      <state>CA</state>
+      <zip>94110</zip>
+      <country>US</country>
+      <phone nil="nil"></phone>
+    </address>
+    <uuid>3cd86c538142718179ec4a4b4586efc4</uuid>
+    <state>open</state>
+    <invoice_number_prefix></invoice_number_prefix>
+    <invoice_number nil="nil"></invoice_number>
+    <po_number nil="nil"></po_number>
+    <vat_number nil="nil"></vat_number>
+    <subtotal_in_cents type="integer">1000</subtotal_in_cents>
+    <tax_in_cents type="integer">0</tax_in_cents>
+    <total_in_cents type="integer">1000</total_in_cents>
+    <subtotal_after_discount_in_cents type="integer">1000</subtotal_after_discount_in_cents>
+    <currency>USD</currency>
+    <created_at nil="nil"></created_at>
+    <updated_at nil="nil"></updated_at>
+    <attempt_next_collection_at type="datetime">2017-04-13T23:23:35Z</attempt_next_collection_at>
+    <closed_at nil="nil"></closed_at>
+    <terms_and_conditions nil="nil"></terms_and_conditions>
+    <customer_notes nil="nil"></customer_notes>
+    <recovery_reason nil="nil"></recovery_reason>
+    <net_terms type="integer">0</net_terms>
+    <collection_method>automatic</collection_method>
+    <line_items type="array">
+      <adjustment href="" type="charge">
+        <account href="https://api.recurly.com/v2/accounts/e33a27ba-d040-4055-b792-7908f375519c"/>
+        <uuid>3cd86c5379c19c7f92dca34d46846c46</uuid>
+        <state>pending</state>
+        <description nil="nil"></description>
+        <accounting_code nil="nil"></accounting_code>
+        <product_code>c6b6ea2e-770d-4b1e-bdec-279d4be7e22f</product_code>
+        <origin>debit</origin>
+        <unit_amount_in_cents type="integer">1000</unit_amount_in_cents>
+        <quantity type="integer">1</quantity>
+        <discount_in_cents type="integer">0</discount_in_cents>
+        <tax_in_cents type="integer">0</tax_in_cents>
+        <total_in_cents type="integer">1000</total_in_cents>
+        <currency>USD</currency>
+        <taxable type="boolean">false</taxable>
+        <tax_exempt type="boolean">false</tax_exempt>
+        <tax_code nil="nil"></tax_code>
+        <start_date type="datetime">2017-04-13T23:23:35Z</start_date>
+        <end_date nil="nil"></end_date>
+        <created_at nil="nil"></created_at>
+        <updated_at nil="nil"></updated_at>
+        <revenue_schedule_type>at_invoice</revenue_schedule_type>
+        <liability_gl_account_code>liability_gla</liability_gl_account_code>
+        <revenue_gl_account_code>revenue_gla</revenue_gl_account_code>
+        <performance_obligation_id>5</performance_obligation_id>
+      </adjustment>
+    </line_items>
+    <transactions type="array">
+    </transactions>
+  </charge_invoice>
+</invoice_collection>
diff --git a/spec/fixtures/shipping_methods/show-200.xml b/spec/fixtures/shipping_methods/show-200.xml
index faac8499b..966956cbe 100644
--- a/spec/fixtures/shipping_methods/show-200.xml
+++ b/spec/fixtures/shipping_methods/show-200.xml
@@ -6,6 +6,9 @@ Content-Type: application/xml; charset=utf-8
     <code>fedex_ground</code>
     <name>FedEx Ground</name>
     <accounting_code></accounting_code>
+    <liability_gl_account_id>twywqfr48v9l</liability_gl_account_id>
+    <revenue_gl_account_id>thproqnpcuwp</revenue_gl_account_id>
+    <performance_obligation_id>4</performance_obligation_id>
     <tax_code></tax_code>
     <created_at type="datetime">2019-05-07T16:36:22Z</created_at>
     <updated_at type="datetime">2019-05-07T16:36:22Z</updated_at>
diff --git a/spec/recurly/add_on_spec.rb b/spec/recurly/add_on_spec.rb
index ccc034e25..03901846d 100644
--- a/spec/recurly/add_on_spec.rb
+++ b/spec/recurly/add_on_spec.rb
@@ -1,6 +1,40 @@
 require 'spec_helper'
 
 describe AddOn do
+  let(:add_on) do
+    AddOn.new(
+      add_on_code:                'pink_sweaters',
+      name:                       'Pink Sweaters',
+      revenue_schedule_type:      'evenly',
+      unit_amount_in_cents:       200,
+      add_on_type:                'usage',
+      optional:                   false,
+      usage_type:                 'price',
+      liability_gl_account_id:    'uf0jwj5zhclg',
+      revenue_gl_account_id:      'uf0jwincednb',
+      performance_obligation_id:   '1',
+    )
+  end
+
+  it 'must serialize' do
+    add_on.to_xml.must_equal <<XML.chomp
+<add_on>\
+<add_on_code>pink_sweaters</add_on_code>\
+<add_on_type>usage</add_on_type>\
+<liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id>\
+<name>Pink Sweaters</name>\
+<optional>false</optional>\
+<performance_obligation_id>1</performance_obligation_id>\
+<revenue_gl_account_id>uf0jwincednb</revenue_gl_account_id>\
+<revenue_schedule_type>evenly</revenue_schedule_type>\
+<unit_amount_in_cents>\
+<USD>200</USD>\
+</unit_amount_in_cents>\
+<usage_type>price</usage_type>\
+</add_on>
+XML
+  end
+
   before do
     stub_api_request(
       :get, 'plans/gold', 'plans/show-200'
@@ -26,6 +60,9 @@
     stub_api_request(
       :get, 'plans/percentageplan/add_ons', 'plans/add_ons/index-200-tiered-percentage'
     )
+    stub_api_request(
+      :get, 'plans/gold/add_ons/marketing_email', 'plans/add_ons/show-200'
+    )
   end
 
   describe ".find" do
@@ -85,5 +122,52 @@
       add_on.percentage_tiers.first.tiers.count.must_equal 2
       add_on.percentage_tiers.first.tiers.first.must_be_instance_of PercentageTier
     end
+
+    it "returns RevRec attributes" do
+      plan = Plan.find 'gold'
+      add_ons = plan.add_ons
+
+      add_on = add_ons.first
+      add_on.must_be_instance_of AddOn
+      add_on.liability_gl_account_id.must_equal "udexyr9hjgkc"
+      add_on.revenue_gl_account_id.must_equal "uelq7rzkydlu"
+      add_on.performance_obligation_id.must_equal "6"
+    end
+  end
+
+  describe "create" do
+    it "must create a new add-on" do
+      stub_request(:post, "https://api.recurly.com/v2/plans/gold/add_ons").
+        with(:body => "<add_on><add_on_code>pink_sweaters</add_on_code><add_on_type>usage</add_on_type><liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id><name>Pink Sweaters</name><optional>false</optional><performance_obligation_id>1</performance_obligation_id><revenue_gl_account_id>uf0jwincednb</revenue_gl_account_id><revenue_schedule_type>evenly</revenue_schedule_type><unit_amount_in_cents><USD>200</USD></unit_amount_in_cents><usage_type>price</usage_type></add_on>",
+             :headers => Recurly::API.headers).to_return(:status => 200, :body => "", :headers => {})
+
+      plan = Plan.find 'gold'
+      add_on = plan.add_ons.create(
+        add_on_code: 'pink_sweaters',
+        name: 'Pink Sweaters',
+        revenue_schedule_type: 'evenly',
+        unit_amount_in_cents: 200,
+        add_on_type: 'usage',
+        optional: false,
+        usage_type: 'price',
+        liability_gl_account_id: 'uf0jwj5zhclg',
+        revenue_gl_account_id: 'uf0jwincednb',
+        performance_obligation_id: '1'
+      )
+      add_on.must_be_instance_of AddOn
+      add_on.name.must_equal 'Pink Sweaters'
+    end
+  end
+
+  describe "update" do
+    it "sends changed attributes to the server" do
+      plan = Plan.find 'gold'
+      add_on = plan.add_ons.find 'marketing_email'
+      stub_request(:put, "https://api.recurly.com/v2/plans/gold/add_ons/marketing_email").
+      with(:body => "<add_on><liability_gl_account_id>a8hkyaw9nm</liability_gl_account_id><name>Updated Emails</name><revenue_gl_account_id>aksdfu48</revenue_gl_account_id></add_on>",
+        :headers => Recurly::API.headers).to_return(:status => 200, :body => "", :headers => {})
+      add_on.update_attributes({ name: 'Updated Emails', revenue_gl_account_id: 'aksdfu48',
+                                 liability_gl_account_id: 'a8hkyaw9nm', performance_obligation_id: '6'})
+    end
   end
 end
diff --git a/spec/recurly/adjustment_spec.rb b/spec/recurly/adjustment_spec.rb
index 0c1c531d6..02f8354ab 100644
--- a/spec/recurly/adjustment_spec.rb
+++ b/spec/recurly/adjustment_spec.rb
@@ -92,6 +92,17 @@
       stub_api_request :get, 'adjustments/abcdef1234567890', 'adjustments/show-404'
       proc { Adjustment.find 'abcdef1234567890' }.must_raise Resource::NotFound
     end
+
+    describe 'with RevRec' do
+      it 'must return the RevRec details' do
+        stub_api_request :get, 'adjustments/abcdef1234567890', 'adjustments/show-200-with-revrec'
+
+        adjustment = Adjustment.find 'abcdef1234567890'
+        adjustment.liability_gl_account_code.must_equal 'liability_gla'
+        adjustment.revenue_gl_account_code.must_equal 'revenue_gla'
+        adjustment.performance_obligation_id.must_equal '5'
+      end
+    end
   end
 
   describe "#subscription" do
@@ -144,11 +155,11 @@
   describe '#POST /accounts/{account_code}/adjustments' do
     let(:adjustment_body) do
       {
-        unit_amount_in_cents:   5000,
-        currency:               'USD',
-        quantity:               1,
-        accounting_code:        'bandwidth',
-        tax_exempt:             false,
+        unit_amount_in_cents:       5000,
+        currency:                   'USD',
+        quantity:                   1,
+        accounting_code:            'bandwidth',
+        tax_exempt:                 false,
         custom_fields: [
           {
             name: 'field1',
@@ -187,4 +198,60 @@
       charge.custom_fields.must_equal [CustomField.new(name: 'field1', value: 'priceless')]
     end
   end
+
+  describe 'with RevRec #POST /accounts/{account_code}/adjustments' do
+    let(:adjustment_body) do
+      {
+        unit_amount_in_cents:       5000,
+        currency:                   'USD',
+        quantity:                   1,
+        accounting_code:            'bandwidth',
+        tax_exempt:                 false,
+        liability_gl_account_id:    'ad8h3layw',
+        revenue_gl_account_id:      'ydu5owk',
+        performance_obligation_id:  '5',
+        custom_fields: [
+          {
+            name: 'field1',
+            value: 'priceless'
+          }
+        ]
+      }
+    end
+    let(:adjustment) { Adjustment.new(adjustment_body) }
+
+    it 'must serialize' do
+      adjustment.to_xml.must_equal <<XML.chomp
+<adjustment>\
+<accounting_code>bandwidth</accounting_code>\
+<currency>USD</currency>\
+<custom_fields>\
+<custom_field>\
+<name>field1</name>\
+<value>priceless</value>\
+</custom_field>\
+</custom_fields>\
+<liability_gl_account_id>ad8h3layw</liability_gl_account_id>\
+<performance_obligation_id>5</performance_obligation_id>\
+<quantity>1</quantity>\
+<revenue_gl_account_id>ydu5owk</revenue_gl_account_id>\
+<tax_exempt>false</tax_exempt>\
+<unit_amount_in_cents>5000</unit_amount_in_cents>\
+</adjustment>
+XML
+    end
+
+    it 'it creates an adjustment with RevRec details on the account specified' do
+      stub_api_request :get, 'accounts/abcdef1234567890', 'accounts/show-200'
+      stub_api_request :post, 'accounts/abcdef1234567890/adjustments', 'adjustments/create-201-with-revrec'
+
+      account = Account.find('abcdef1234567890')
+
+      charge = account.adjustments.create(adjustment_body)
+      charge.custom_fields.must_equal [CustomField.new(name: 'field1', value: 'priceless')]
+      charge.liability_gl_account_code.must_equal 'liability_gla'
+      charge.revenue_gl_account_code.must_equal 'revenue_gla'
+      charge.performance_obligation_id.must_equal '5'
+    end
+  end
 end
diff --git a/spec/recurly/business_entity_spec.rb b/spec/recurly/business_entity_spec.rb
index dbad7a62f..7b8eabc80 100644
--- a/spec/recurly/business_entity_spec.rb
+++ b/spec/recurly/business_entity_spec.rb
@@ -1,6 +1,18 @@
 require 'spec_helper'
 
 describe BusinessEntity do
+  let(:revenue_gla) {
+    GeneralLedgerAccount.new(
+      account_type: 'revenue',
+      code: '12345',
+    )
+  }
+  let(:liablity_gla) {
+    GeneralLedgerAccount.new(
+      account_type: 'liability',
+      code: '56789'
+    )
+  }
   let(:business_entity) {
     BusinessEntity.new(
       id: 'sokvpa93ztmm',
@@ -31,6 +43,8 @@
       subscriber_location_countries: ['US', 'AU'],
       default_vat_number: '12345',
       default_registration_number: '12345',
+      default_revenue_gl_account: revenue_gla,
+      default_liability_gl_account: liablity_gla,
       created_at: '2023-05-23T19:02:40Z',
       updated_at: '2023-06-23T19:02:40Z'
     )
@@ -41,38 +55,36 @@
       expect(business_entity.code).must_equal('samplecode')
       expect(business_entity.id).must_equal('sokvpa93ztmm')
       expect(business_entity.subscriber_location_countries).must_equal(['US', 'AU'])
+      expect(business_entity.default_revenue_gl_account_id).must_equal(revenue_gla.id)
+      expect(business_entity.default_liability_gl_account_id).must_equal(liablity_gla.id)
       expect(business_entity.created_at).must_equal('2023-05-23T19:02:40Z')
       expect(business_entity.updated_at).must_equal('2023-06-23T19:02:40Z')
     end
   end
 
-  describe ".index" do
-    before do
-      stub_api_request(
-        :get, "https://api.recurly.com/v2/business_entities",
-        "business_entities/index-200"
-      )
-    end
+  describe ".find" do
+    let(:business_entity) {
+      stub_api_request(:get, "business_entities/sbup2j0fx800", "business_entities/show-200")
+      Recurly::BusinessEntity.find 'sbup2j0fx800'
+    }
 
     it "returns a business entity" do
       business_entity.must_be_instance_of(BusinessEntity)
-      business_entity.id.must_equal('sokvpa93ztmm')
-      business_entity.code.must_equal('samplecode')
+      business_entity.id.must_equal('sbup2j0fx800')
+      business_entity.code.must_equal('default')
+      business_entity.default_liability_gl_account_id.must_equal('12345')
+      business_entity.default_revenue_gl_account_id.must_equal('56789')
     end
   end
 
-  describe ".find" do
-    before do
-      stub_api_request(
-        :get, "https://api.recurly.com/v2/business_entities/sokvpa93ztmm",
-        "business_entities/show-200"
-      )
-    end
+  describe ".index" do
+    let(:business_entities) {
+      stub_api_request(:get, "business_entities", "business_entities/index-200")
+      Recurly::BusinessEntity.all
+    }
 
-    it "returns a business entity" do
-      business_entity.must_be_instance_of(BusinessEntity)
-      business_entity.id.must_equal('sokvpa93ztmm')
-      business_entity.code.must_equal('samplecode')
+    it "returns all business entities" do
+      expect(business_entities.count).must_equal(2)
     end
   end
 end
diff --git a/spec/recurly/general_ledger_account_spec.rb b/spec/recurly/general_ledger_account_spec.rb
new file mode 100644
index 000000000..d399b5944
--- /dev/null
+++ b/spec/recurly/general_ledger_account_spec.rb
@@ -0,0 +1,75 @@
+require 'spec_helper'
+
+describe GeneralLedgerAccount do
+  let(:general_ledger_account) {
+    stub_api_request(:get, "general_ledger_accounts/u90r5deeaxix", "general_ledger_accounts/show-200")
+    Recurly::GeneralLedgerAccount.find 'u90r5deeaxix'
+  }
+
+  let(:general_ledger_accounts) {
+    stub_api_request(:get, "general_ledger_accounts", "general_ledger_accounts/index-200")
+    Recurly::GeneralLedgerAccount.all
+  }
+
+  describe "#find" do
+    it "returns a GeneralLedgerAccount" do
+      general_ledger_account.must_be_instance_of(GeneralLedgerAccount)
+    end
+
+    it "has correct attributes" do
+      expect(general_ledger_account.id).must_equal('u90r5deeaxix')
+      expect(general_ledger_account.code).must_equal('code1')
+      expect(general_ledger_account.description).must_equal('string')
+      expect(general_ledger_account.account_type).must_equal('revenue')
+    end
+  end
+
+  describe "#index" do
+    describe "when no params are passed" do
+      it "returns a list of general ledger accounts" do
+        expect(general_ledger_accounts.count).must_equal(13)
+      end
+    end
+
+    describe "when account_type=revenue passed" do
+      let(:general_ledger_accounts) {
+        stub_api_request(:get, "general_ledger_accounts?account_type=revenue", "general_ledger_accounts/index-200-revenue")
+        Recurly::GeneralLedgerAccount.all(account_type: 'revenue')
+      }
+
+      it "returns a list of general ledger accounts" do
+        expect(general_ledger_accounts.count).must_equal(4)
+      end
+    end
+
+    describe "when account_type=liability passed" do
+      let(:general_ledger_accounts) {
+        stub_api_request(:get, "general_ledger_accounts?account_type=liability", "general_ledger_accounts/index-200-liability")
+        Recurly::GeneralLedgerAccount.all(account_type: 'liability')
+      }
+
+      it "returns a list of general ledger accounts" do
+        expect(general_ledger_accounts.count).must_equal(9)
+      end
+    end
+  end
+
+  describe "#save" do
+    let(:general_ledger_account) { GeneralLedgerAccount.new }
+    it "must return true when new and valid" do
+      stub_api_request :post, 'general_ledger_accounts', 'general_ledger_accounts/create-201'
+      general_ledger_account.save.must_equal true
+      general_ledger_account.code.must_equal 'code1'
+    end
+  end
+
+  describe "#update" do
+    it "sends changed attributes to the server" do
+      stub_api_request :get, 'general_ledger_accounts/u90r5deeaxix', 'general_ledger_accounts/show-200'
+      stub_request(:put, "https://api.recurly.com/v2/general_ledger_accounts/u90r5deeaxix").
+      with(:body => "<general_ledger_account><description>new_string</description></general_ledger_account>",
+        :headers => Recurly::API.headers).to_return(:status => 200, :body => "", :headers => {})
+      general_ledger_account.update_attributes({ description: 'new_string' })
+    end
+  end
+end
diff --git a/spec/recurly/gift_card_spec.rb b/spec/recurly/gift_card_spec.rb
index f10032bdf..68222ca3f 100644
--- a/spec/recurly/gift_card_spec.rb
+++ b/spec/recurly/gift_card_spec.rb
@@ -71,6 +71,12 @@
       address.country.must_equal "US"
       address.phone.must_equal "337-555-5555"
     end
+
+    it "should return RevRec settings" do
+      gift_card.revenue_gl_account_id.must_equal "uf0jwincednb"
+      gift_card.liability_gl_account_id.must_equal "uf0jwj5zhclg"
+      gift_card.performance_obligation_id.must_equal "1"
+    end
   end
 
   describe "#to_xml" do
@@ -86,6 +92,7 @@
         gift_card.to_xml.must_equal expected
       end
     end
+
     describe "when creating the account with the gift card purchase" do
       let(:account_data) do
         {
@@ -121,7 +128,10 @@
           currency: 'USD',
           unit_amount_in_cents: 2000,
           gifter_account: account_data,
-          delivery: delivery_data
+          delivery: delivery_data,
+          liability_gl_account_id: "uf0jwj5zhclg",
+          revenue_gl_account_id: "uf0jwincednb",
+          performance_obligation_id: "1"
         )
       }
 
@@ -153,7 +163,10 @@
             <first_name>Sally</first_name>
             <last_name>Smith</last_name>
           </gifter_account>
+          <liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id>
+          <performance_obligation_id>1</performance_obligation_id>
           <product_code>gift_card</product_code>
+          <revenue_gl_account_id>uf0jwincednb</revenue_gl_account_id>
           <unit_amount_in_cents>2000</unit_amount_in_cents>
         </gift_card>
         XML
diff --git a/spec/recurly/item_spec.rb b/spec/recurly/item_spec.rb
index 7cfa5a2b1..02a1dd837 100644
--- a/spec/recurly/item_spec.rb
+++ b/spec/recurly/item_spec.rb
@@ -10,7 +10,10 @@
       accounting_code: '1234',
       revenue_schedule_type: 'evenly',
       avalara_transaction_type: 600,
-      avalara_service_type: 3
+      avalara_service_type: 3,
+      liability_gl_account_id: 'uf0jwj5zhclg',
+      revenue_gl_account_id: 'uf0jwincednb',
+      performance_obligation_id: '1'
     )
   end
 
@@ -23,7 +26,10 @@
 <description>Some Pink Sweaters</description>\
 <external_sku>ABC-123</external_sku>\
 <item_code>pink_sweaters</item_code>\
+<liability_gl_account_id>uf0jwj5zhclg</liability_gl_account_id>\
 <name>Pink Sweaters</name>\
+<performance_obligation_id>1</performance_obligation_id>\
+<revenue_gl_account_id>uf0jwincednb</revenue_gl_account_id>\
 <revenue_schedule_type>evenly</revenue_schedule_type>\
 </item>
 XML
@@ -32,13 +38,42 @@
   describe "methods" do
     let(:item) { Item.find 'plastic_gloves' }
 
+    describe "create" do
+      it "must create a new item" do
+        stub_api_request :post, 'items', 'items/create-201'
+        item = Item.create(
+          item_code: 'pink_sweaters',
+          name: 'Pink Sweaters',
+          description: 'Some Pink Sweaters',
+          external_sku: 'ABC-123',
+          accounting_code: '1234',
+          revenue_schedule_type: 'evenly',
+          avalara_transaction_type: 600,
+          avalara_service_type: 3,
+          liability_gl_account_id: 'uf0jwj5zhclg',
+          revenue_gl_account_id: 'uf0jwincednb',
+          performance_obligation_id: '1'
+        )
+        item.must_be_instance_of Item
+        item.description.must_equal 'Sleek Plastic'
+      end
+    end
+
     describe ".find" do
-      it "must return an item when available" do
+      before do
         stub_api_request :get, 'items/plastic_gloves', 'items/show-200'
+      end
 
+      it "must return an item when available" do
         item.must_be_instance_of Item
         item.description.must_equal 'Sleek Plastic'
       end
+
+      it "must return RevRec details when available" do
+        item.liability_gl_account_id.must_equal('uf0jwj5zhclg')
+        item.revenue_gl_account_id.must_equal('uf0jwincednb')
+        item.performance_obligation_id.must_equal('1')
+      end
     end
 
     describe "#save" do
@@ -57,9 +92,10 @@
       it "sends changed attributes to the server" do
         stub_api_request :get, 'items/plastic_gloves', 'items/show-200'
         stub_request(:put, "https://api.recurly.com/v2/items/plastic_gloves").
-        with(:body => "<item><name>Sleek Plastic Gloves</name></item>",
+        with(:body => "<item><liability_gl_account_id>a8hkyaw9nm</liability_gl_account_id><name>Sleek Plastic Gloves</name><performance_obligation_id>6</performance_obligation_id><revenue_gl_account_id>aksdfu48</revenue_gl_account_id></item>",
           :headers => Recurly::API.headers).to_return(:status => 200, :body => "", :headers => {})
-        item.update_attributes({ name: 'Sleek Plastic Gloves' })
+        item.update_attributes({ name: 'Sleek Plastic Gloves', revenue_gl_account_id: 'aksdfu48', 
+                                 liability_gl_account_id: 'a8hkyaw9nm', performance_obligation_id: '6'})
       end
     end
 
diff --git a/spec/recurly/performance_obligation_spec.rb b/spec/recurly/performance_obligation_spec.rb
new file mode 100644
index 000000000..86ed2034f
--- /dev/null
+++ b/spec/recurly/performance_obligation_spec.rb
@@ -0,0 +1,33 @@
+require 'spec_helper'
+
+describe PerformanceObligation do
+  let(:performance_obligation) {
+    stub_api_request(:get, "performance_obligations/6", "performance_obligations/show-200")
+    Recurly::PerformanceObligation.find '6'
+  }
+
+  let(:performance_obligations) {
+    stub_api_request(:get, "performance_obligations", "performance_obligations/index-200")
+    Recurly::PerformanceObligation.all
+  }
+
+  describe "#find" do
+    it "returns a PerformanceObligation" do
+      performance_obligation.must_be_instance_of(PerformanceObligation)
+    end
+
+    it "has correct attributes" do
+      expect(performance_obligation.id).must_equal('6')
+      expect(performance_obligation.name).must_equal('Over Time (Daily)')
+      expect(performance_obligation.created_at).wont_be_nil
+    end
+  end
+
+  describe "#index" do
+    describe "when no params are passed" do
+      it "returns a list of performance obligations" do
+        expect(performance_obligations.count).must_equal(3)
+      end
+    end
+  end
+end
\ No newline at end of file
diff --git a/spec/recurly/plan_spec.rb b/spec/recurly/plan_spec.rb
index aa15be3e4..6caa935db 100644
--- a/spec/recurly/plan_spec.rb
+++ b/spec/recurly/plan_spec.rb
@@ -3,21 +3,21 @@
 describe Plan do
   let(:plan) {
     Plan.new(
-      :plan_code                 => 'gold',
-      :name                      => 'The Gold Plan',
-      :unit_amount_in_cents      => 79_00,
-      :description               => 'The Gold Plan is for folks who love gold.',
-      :accounting_code           => 'gold_plan_acc_code',
-      :setup_fee_accounting_code => 'setup_fee_ac',
-      :setup_fee_in_cents        => 60_00,
-      :plan_interval_length      => 1,
-      :plan_interval_unit        => 'months',
-      :pricing_model             => 'fixed',
-      :tax_exempt                => false,
-      :revenue_schedule_type     => 'evenly',
-      :avalara_transaction_type  => 600,
-      :avalara_service_type      => 3,
-      :custom_fields             => [{ :name => 'color', value: 'Red' }]
+      :plan_code                              => 'gold',
+      :name                                   => 'The Gold Plan',
+      :unit_amount_in_cents                   => 79_00,
+      :description                            => 'The Gold Plan is for folks who love gold.',
+      :accounting_code                        => 'gold_plan_acc_code',
+      :setup_fee_accounting_code              => 'setup_fee_ac',
+      :setup_fee_in_cents                     => 60_00,
+      :plan_interval_length                   => 1,
+      :plan_interval_unit                     => 'months',
+      :pricing_model                          => 'fixed',
+      :tax_exempt                             => false,
+      :revenue_schedule_type                  => 'evenly',
+      :avalara_transaction_type               => 600,
+      :avalara_service_type                   => 3,
+      :custom_fields                          => [{ :name => 'color', value: 'Red' }],
     )
   }
 
@@ -128,20 +128,72 @@
     before do
       stub_api_request(:get, 'plans/gold', 'plans/show-200')
     end
+    let(:plan) { Plan.find 'gold' }
 
     it 'returns a plan when available' do
-      plan = Plan.find 'gold'
-
       plan.must_be_instance_of Plan
       plan.plan_code.must_equal('gold')
     end
 
     it 'returns plan with the custom fields' do
-      plan = Plan.find 'gold'
-
       plan.custom_fields[0].name.must_equal('color')
       plan.custom_fields[0].value.must_equal('Red')
     end
+
+    it 'returns RevRec attributes' do
+      plan.setup_fee_performance_obligation_id.must_equal('4')
+      plan.performance_obligation_id.must_equal('6')
+      plan.setup_fee_liability_gl_account_id.must_equal('udf6ktwsed99')
+      plan.liability_gl_account_id.must_equal('udf6kuqq5rwr')
+      plan.setup_fee_revenue_gl_account_id.must_equal('udf6ktdh636s')
+      plan.revenue_gl_account_id.must_equal('udf6kubl7urs')
+    end
+  end
+
+  describe 'RevRec attributes' do
+    let(:plan) {
+      Plan.new(
+        :plan_code                              => 'gold',
+        :name                                   => 'The Gold Plan',
+        :unit_amount_in_cents                   => 79_00,
+        :description                            => 'The Gold Plan is for folks who love gold.',
+        :setup_fee_in_cents                     => 60_00,
+        :plan_interval_length                   => 1,
+        :plan_interval_unit                     => 'months',
+        :pricing_model                          => 'fixed',
+        :setup_fee_performance_obligation_id    => '1',
+        :performance_obligation_id              => '7uf',
+        :revenue_gl_account_id                  => '6t5',
+        :liability_gl_account_id                => '8y7',
+      )
+    }
+
+    let(:expected_xml) do
+      <<~XML.gsub('  ', '').chomp
+        <plan>\
+          <description>The Gold Plan is for folks who love gold.</description>\
+          <liability_gl_account_id>8y7</liability_gl_account_id>\
+          <name>The Gold Plan</name>\
+          <performance_obligation_id>7uf</performance_obligation_id>\
+          <plan_code>gold</plan_code>\
+          <plan_interval_length>1</plan_interval_length>\
+          <plan_interval_unit>months</plan_interval_unit>\
+          <pricing_model>fixed</pricing_model>\
+          <revenue_gl_account_id>6t5</revenue_gl_account_id>\
+          <setup_fee_in_cents>\
+            <USD>6000</USD>\
+          </setup_fee_in_cents>\
+          <setup_fee_performance_obligation_id>1</setup_fee_performance_obligation_id>\
+          <unit_amount_in_cents>\
+            <USD>7900</USD>\
+          </unit_amount_in_cents>\
+        </plan>
+      XML
+    end
+
+    it 'must serialize' do
+      plan.to_xml.must_equal expected_xml
+    end
   end
 
   describe '.save!' do
@@ -159,4 +211,4 @@
       plan.errors['setup_fee_in_cents'].must_equal ['is invalid']
     end
   end
-end
+end
\ No newline at end of file
diff --git a/spec/recurly/purchase_spec.rb b/spec/recurly/purchase_spec.rb
index 04c93df34..99f7f1500 100644
--- a/spec/recurly/purchase_spec.rb
+++ b/spec/recurly/purchase_spec.rb
@@ -2,23 +2,22 @@
 
 describe Purchase do
   let(:plan_code) { 'plan_code' }
+  let(:adjustments) { [{
+    product_code: 'product_code',
+    unit_amount_in_cents: 1_000,
+    quantity: 1,
+    custom_fields: [
+      {
+        name: 'field1',
+        value: 'priceless'
+      }
+    ]
+  }]}
   let(:purchase) do
     Purchase.new(
       account: {account_code: 'account123'},
       transaction_type: 'moto',
-      adjustments: [
-        {
-          product_code: 'product_code',
-          unit_amount_in_cents: 1_000,
-          quantity: 1,
-          custom_fields: [
-            {
-              name: 'field1',
-              value: 'priceless'
-            }
-          ]
-        }
-      ],
+      adjustments: adjustments,
       subscriptions: [
         {
           plan_code: plan_code,
@@ -101,6 +100,26 @@
       purchase.adjustments.first.custom_fields.first.name.must_equal 'field1'
       purchase.adjustments.first.custom_fields.first.value.must_equal 'priceless'
     end
+
+    describe 'with RevRec feature flag' do
+      let(:adjustments) { [{
+          product_code: 'product_code',
+          unit_amount_in_cents: 1_000,
+          quantity: 1,
+          liability_gl_account_id: 'ad8h3layw',
+          revenue_gl_account_id: 'ydu5owk',
+          performance_obligation_id: '5',
+        }]
+      }
+      it 'should return RevRec details for an adjustment on a purchase that has RevRec details' do
+        stub_api_request(:post, 'purchases', 'purchases/invoice-201-with-revrec')
+        collection = Purchase.invoice!(purchase)
+        adjustment_list = collection.charge_invoice.line_items
+        adjustment_list.first.liability_gl_account_code.must_equal 'liability_gla'
+        adjustment_list.first.revenue_gl_account_code.must_equal 'revenue_gla'
+        adjustment_list.first.performance_obligation_id.must_equal '5'
+      end
+    end
   end
 
   describe 'Purchase.preview!' do
@@ -132,6 +151,26 @@
       # ensure error details are mapped back
       purchase.adjustments.first.errors['unit_amount_in_cents'].must_equal ['is not a number']
     end
+
+    describe 'with RevRec feature flag' do
+      let(:adjustments) { [{
+          product_code: 'product_code',
+          unit_amount_in_cents: 1_000,
+          quantity: 1,
+          liability_gl_account_id: 'ad8h3layw',
+          revenue_gl_account_id: 'ydu5owk',
+          performance_obligation_id: '5',
+        }]
+      }
+      it 'should return RevRec details for an adjustment on a purchase that has RevRec details' do
+        stub_api_request(:post, 'purchases/preview', 'purchases/preview-201-with-revrec')
+        preview_collection = Purchase.preview!(purchase)
+        adjustment_list = preview_collection.charge_invoice.line_items
+        adjustment_list.first.liability_gl_account_code.must_equal 'liability_gla'
+        adjustment_list.first.revenue_gl_account_code.must_equal 'revenue_gla'
+        adjustment_list.first.performance_obligation_id.must_equal '5'
+      end
+    end
   end
 
   describe 'Purchase.authorize!' do
@@ -166,6 +205,26 @@
       # ensure error details are mapped back
       purchase.adjustments.first.errors['unit_amount_in_cents'].must_equal ['is not a number']
     end
+
+    describe 'with RevRec feature flag' do
+      let(:adjustments) { [{
+          product_code: 'product_code',
+          unit_amount_in_cents: 1_000,
+          quantity: 1,
+          liability_gl_account_id: 'ad8h3layw',
+          revenue_gl_account_id: 'ydu5owk',
+          performance_obligation_id: '5',
+        }]
+      }
+      it 'should return RevRec details for an adjustment on a purchase that has RevRec details' do
+        stub_api_request(:post, 'purchases/authorize', 'purchases/preview-201-with-revrec')
+        authorized_collection = Purchase.authorize!(purchase)
+        adjustment_list = authorized_collection.charge_invoice.line_items
+        adjustment_list.first.liability_gl_account_code.must_equal 'liability_gla'
+        adjustment_list.first.revenue_gl_account_code.must_equal 'revenue_gla'
+        adjustment_list.first.performance_obligation_id.must_equal '5'
+      end
+    end
   end
 
   describe 'Purchase.pending!' do
@@ -198,6 +257,26 @@
       # ensure error details are mapped back
       purchase.adjustments.first.errors['unit_amount_in_cents'].must_equal ['is not a number']
     end
+
+    describe 'with RevRec feature flag' do
+      let(:adjustments) { [{
+          product_code: 'product_code',
+          unit_amount_in_cents: 1_000,
+          quantity: 1,
+          liability_gl_account_id: 'ad8h3layw',
+          revenue_gl_account_id: 'ydu5owk',
+          performance_obligation_id: '5',
+        }]
+      }
+      it 'should return RevRec details for an adjustment on a purchase that has RevRec details' do
+        stub_api_request(:post, 'purchases/pending', 'purchases/preview-201-with-revrec')
+        pending_collection = Purchase.pending!(purchase)
+        adjustment_list = pending_collection.charge_invoice.line_items
+        adjustment_list.first.liability_gl_account_code.must_equal 'liability_gla'
+        adjustment_list.first.revenue_gl_account_code.must_equal 'revenue_gla'
+        adjustment_list.first.performance_obligation_id.must_equal '5'
+      end
+    end
   end
 
   describe "Purchase.capture!" do
diff --git a/spec/recurly/shipping_method_spec.rb b/spec/recurly/shipping_method_spec.rb
index 0e4094383..a805850a2 100644
--- a/spec/recurly/shipping_method_spec.rb
+++ b/spec/recurly/shipping_method_spec.rb
@@ -2,12 +2,21 @@
 
 describe ShippingMethod do
   describe ".find" do
-    it "must return a shipping method when available" do
+    before do
       stub_api_request(
         :get, 'shipping_methods/fedex_ground', 'shipping_methods/show-200'
-      )
+        )
+    end
+    it "must return a shipping method when available" do
       shipping_method = ShippingMethod.find 'fedex_ground'
       shipping_method.must_be_instance_of ShippingMethod
     end
+
+    it "returns RevRec values" do
+      shipping_method = ShippingMethod.find 'fedex_ground'
+      shipping_method.performance_obligation_id.must_equal('4')
+      shipping_method.revenue_gl_account_id.must_equal('thproqnpcuwp')
+      shipping_method.liability_gl_account_id.must_equal('twywqfr48v9l')
+    end
   end
 end
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