diff --git a/.bumpversion.cfg b/.bumpversion.cfg
index c636b522f..53c2c3e04 100644
--- a/.bumpversion.cfg
+++ b/.bumpversion.cfg
@@ -1,5 +1,5 @@
 [bumpversion]
-current_version = 2.19.6
+current_version = 2.20.5
 parse = (?P<major>\d+)
 	\.(?P<minor>\d+)
 	\.(?P<patch>\d+)
diff --git a/CHANGELOG.md b/CHANGELOG.md
index 32f5723b8..6aa8653d0 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,5 +1,169 @@
 # Changelog
 
+## [2.20.5](https://github.com/recurly/recurly-client-ruby/tree/2.20.5) (2025-12-17)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.20.4...2.20.5)
+
+
+**Merged Pull Requests**
+
+- Add tax_service_opt_out attribute to GiftCard model and corresponding tests [#944](https://github.com/recurly/recurly-client-ruby/pull/944) ([d14z-tech](https://github.com/d14z-tech))
+
+
+
+## [2.20.4](https://github.com/recurly/recurly-client-ruby/tree/2.20.4) (2025-12-10)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.20.3...2.20.4)
+
+
+**Merged Pull Requests**
+
+- Accept vertex_transaction_type fur purchase, adjustments and invoice [#943](https://github.com/recurly/recurly-client-ruby/pull/943) ([sgilrodriguez](https://github.com/sgilrodriguez))
+
+
+
+## [2.20.3](https://github.com/recurly/recurly-client-ruby/tree/2.20.3) (2024-11-13)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.20.2...2.20.3)
+
+
+**Merged Pull Requests**
+
+- Add vertex_transaction_type to plans [#916](https://github.com/recurly/recurly-client-ruby/pull/916) ([faiberrec](https://github.com/faiberrec))
+
+
+
+## [2.20.2](https://github.com/recurly/recurly-client-ruby/tree/2.20.2) (2024-08-28)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.20.1...2.20.2)
+
+
+**Merged Pull Requests**
+
+- Get external sub by uuid [#911](https://github.com/recurly/recurly-client-ruby/pull/911) ([amandamfielding](https://github.com/amandamfielding))
+
+
+
+## [2.20.1](https://github.com/recurly/recurly-client-ruby/tree/2.20.1) (2024-08-21)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.20.0...2.20.1)
+
+
+**Merged Pull Requests**
+
+- Added support for refunding invoices and line items [#909](https://github.com/recurly/recurly-client-ruby/pull/909) ([andcoca](https://github.com/andcoca))
+
+
+
+## [2.20.0](https://github.com/recurly/recurly-client-ruby/tree/2.20.0) (2024-07-03)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.14...2.20.0)
+
+
+**Merged Pull Requests**
+
+- GET external_subscription by external_id [#907](https://github.com/recurly/recurly-client-ruby/pull/907) ([paulorbpinho-fullstacklabs](https://github.com/paulorbpinho-fullstacklabs))
+- add taxable address sources to business entity and adjustment [#906](https://github.com/recurly/recurly-client-ruby/pull/906) ([amandamfielding](https://github.com/amandamfielding))
+
+
+
+## [2.19.14](https://github.com/recurly/recurly-client-ruby/tree/2.19.14) (2024-05-08)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.13...2.19.14)
+
+
+**Merged Pull Requests**
+
+- Add subscription change proflex options [#898](https://github.com/recurly/recurly-client-ruby/pull/898) ([Patrick-Duvall](https://github.com/Patrick-Duvall))
+
+
+
+## [2.19.13](https://github.com/recurly/recurly-client-ruby/tree/2.19.13) (2024-04-04)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.12...2.19.13)
+
+
+**Merged Pull Requests**
+
+- Add net_terms_type to Invoices, Purchases, and Subscriptions [#897](https://github.com/recurly/recurly-client-ruby/pull/897) ([flaviomuller](https://github.com/flaviomuller))
+
+
+
+## [2.19.12](https://github.com/recurly/recurly-client-ruby/tree/2.19.12) (2024-03-19)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.11...2.19.12)
+
+
+**Merged Pull Requests**
+
+- Add card_network_preference field to v2 [#896](https://github.com/recurly/recurly-client-ruby/pull/896) ([gilv93](https://github.com/gilv93))
+
+
+
+## [2.19.11](https://github.com/recurly/recurly-client-ruby/tree/2.19.11) (2024-03-13)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.10...2.19.11)
+
+
+**Merged Pull Requests**
+
+- add revrec to purchases and adjustments [#891](https://github.com/recurly/recurly-client-ruby/pull/891) ([wsethbrown](https://github.com/wsethbrown))
+- add revrec to gift cards [#889](https://github.com/recurly/recurly-client-ruby/pull/889) ([wsethbrown](https://github.com/wsethbrown))
+- add revrec to addons and items [#885](https://github.com/recurly/recurly-client-ruby/pull/885) ([wsethbrown](https://github.com/wsethbrown))
+- Add revrec shipping methods [#883](https://github.com/recurly/recurly-client-ruby/pull/883) ([wsethbrown](https://github.com/wsethbrown))
+- add plan setup fee revrec [#881](https://github.com/recurly/recurly-client-ruby/pull/881) ([wsethbrown](https://github.com/wsethbrown))
+- add get business entity [#880](https://github.com/recurly/recurly-client-ruby/pull/880) ([wsethbrown](https://github.com/wsethbrown))
+- Add pobs [#879](https://github.com/recurly/recurly-client-ruby/pull/879) ([wsethbrown](https://github.com/wsethbrown))
+- Add RevRec features to ruby [#878](https://github.com/recurly/recurly-client-ruby/pull/878) ([faiberrec](https://github.com/faiberrec))
+- Adding support for General Ledger Accounts [#875](https://github.com/recurly/recurly-client-ruby/pull/875) ([faiberrec](https://github.com/faiberrec))
+
+
+
+## [2.19.10](https://github.com/recurly/recurly-client-ruby/tree/2.19.10) (2023-12-06)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.9...2.19.10)
+
+
+**Merged Pull Requests**
+
+- External payment phases [#868](https://github.com/recurly/recurly-client-ruby/pull/868) ([amandamfielding](https://github.com/amandamfielding))
+
+
+
+## [2.19.9](https://github.com/recurly/recurly-client-ruby/tree/2.19.9) (2023-08-10)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.8...2.19.9)
+
+
+**Merged Pull Requests**
+
+- [V2] Add action_result to Subscription and Transaction [#863](https://github.com/recurly/recurly-client-ruby/pull/863) ([fkosouski](https://github.com/fkosouski))
+
+
+
+## [2.19.8](https://github.com/recurly/recurly-client-ruby/tree/2.19.8) (2023-07-27)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.7...2.19.8)
+
+
+**Merged Pull Requests**
+
+- Fixed usage of Minitest [#862](https://github.com/recurly/recurly-client-ruby/pull/862) ([csampson](https://github.com/csampson))
+- [V2] Add starting_on and ending_on to subscription ramps [#858](https://github.com/recurly/recurly-client-ruby/pull/858) ([rlew421](https://github.com/rlew421))
+
+
+
+## [2.19.7](https://github.com/recurly/recurly-client-ruby/tree/2.19.7) (2023-07-17)
+
+[Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.6...2.19.7)
+
+
+**Merged Pull Requests**
+
+- modify external subscription [#857](https://github.com/recurly/recurly-client-ruby/pull/857) ([amandamfielding](https://github.com/amandamfielding))
+
+
+
 ## [2.19.6](https://github.com/recurly/recurly-client-ruby/tree/2.19.6) (2023-06-13)
 
 [Full Changelog](https://github.com/recurly/recurly-client-ruby/compare/2.19.5...2.19.6)
@@ -989,7 +1153,7 @@
 - Fix AddOn quantity accumulator [#278](https://github.com/recurly/recurly-client-ruby/pull/278) ([bhelx](https://github.com/bhelx))
 - Add new dunning event notification [#277](https://github.com/recurly/recurly-client-ruby/pull/277) ([bhelx](https://github.com/bhelx))
 - Fix failing dependency for ruby 1.9.3 [#276](https://github.com/recurly/recurly-client-ruby/pull/276) ([bhelx](https://github.com/bhelx))
-- Correct rails deprecation warning [#275](https://github.com/recurly/recurly-client-ruby/pull/275) ([jdeseno](https://github.com/jdeseno))
+- Correct rails deprecation warning [#275](https://github.com/recurly/recurly-client-ruby/pull/275) ([ghost](https://github.com/ghost))
 - Fix redeem bang [#271](https://github.com/recurly/recurly-client-ruby/pull/271) ([sdhull](https://github.com/sdhull))
 - Cleanup code around message interpolation [#268](https://github.com/recurly/recurly-client-ruby/pull/268) ([bhelx](https://github.com/bhelx))
 - removes base from error messages [#267](https://github.com/recurly/recurly-client-ruby/pull/267) ([lmnleaf](https://github.com/lmnleaf))
@@ -1535,7 +1699,7 @@
 - Fix AddOn quantity accumulator [#278](https://github.com/recurly/recurly-client-ruby/pull/278) ([bhelx](https://github.com/bhelx))
 - Add new dunning event notification [#277](https://github.com/recurly/recurly-client-ruby/pull/277) ([bhelx](https://github.com/bhelx))
 - Fix failing dependency for ruby 1.9.3 [#276](https://github.com/recurly/recurly-client-ruby/pull/276) ([bhelx](https://github.com/bhelx))
-- Correct rails deprecation warning [#275](https://github.com/recurly/recurly-client-ruby/pull/275) ([jdeseno](https://github.com/jdeseno))
+- Correct rails deprecation warning [#275](https://github.com/recurly/recurly-client-ruby/pull/275) ([ghost](https://github.com/ghost))
 - Fix redeem bang [#271](https://github.com/recurly/recurly-client-ruby/pull/271) ([sdhull](https://github.com/sdhull))
 - Cleanup code around message interpolation [#268](https://github.com/recurly/recurly-client-ruby/pull/268) ([bhelx](https://github.com/bhelx))
 - removes base from error messages [#267](https://github.com/recurly/recurly-client-ruby/pull/267) ([lmnleaf](https://github.com/lmnleaf))
@@ -2153,7 +2317,7 @@
 - Fix AddOn quantity accumulator [#278](https://github.com/recurly/recurly-client-ruby/pull/278) ([bhelx](https://github.com/bhelx))
 - Add new dunning event notification [#277](https://github.com/recurly/recurly-client-ruby/pull/277) ([bhelx](https://github.com/bhelx))
 - Fix failing dependency for ruby 1.9.3 [#276](https://github.com/recurly/recurly-client-ruby/pull/276) ([bhelx](https://github.com/bhelx))
-- Correct rails deprecation warning [#275](https://github.com/recurly/recurly-client-ruby/pull/275) ([jdeseno](https://github.com/jdeseno))
+- Correct rails deprecation warning [#275](https://github.com/recurly/recurly-client-ruby/pull/275) ([ghost](https://github.com/ghost))
 - Fix redeem bang [#271](https://github.com/recurly/recurly-client-ruby/pull/271) ([sdhull](https://github.com/sdhull))
 - Cleanup code around message interpolation [#268](https://github.com/recurly/recurly-client-ruby/pull/268) ([bhelx](https://github.com/bhelx))
 - removes base from error messages [#267](https://github.com/recurly/recurly-client-ruby/pull/267) ([lmnleaf](https://github.com/lmnleaf))
diff --git a/README.md b/README.md
index bfe292794..1cc2b0533 100644
--- a/README.md
+++ b/README.md
@@ -14,7 +14,7 @@ Recurly is packaged as a Ruby gem. We recommend you install it with
 [Bundler](http://gembundler.com/) by adding the following line to your Gemfile:
 
 ``` ruby
-gem 'recurly', '~> 2.19.6'
+gem 'recurly', '~> 2.20.5'
 ```
 
 Recurly will automatically use [Nokogiri](http://nokogiri.org/) (for a nice
diff --git a/lib/recurly_v2.rb b/lib/recurly_v2.rb
index 48933db07..1b5f18618 100644
--- a/lib/recurly_v2.rb
+++ b/lib/recurly_v2.rb
@@ -27,6 +27,7 @@ module RecurlyV2
   require 'recurly_v2/external_invoice'
   require 'recurly_v2/external_product'
   require 'recurly_v2/external_product_reference'
+  require 'recurly_v2/external_payment_phase'
   require 'recurly_v2/external_subscription'
   require 'recurly_v2/helper'
   require 'recurly_v2/invoice'
@@ -61,6 +62,8 @@ module RecurlyV2
   require 'recurly_v2/currency_percentage_tier'
   require 'recurly_v2/sub_add_on_percentage_tier'
   require 'recurly_v2/custom_field_definition'
+  require 'recurly_v2/general_ledger_account'
+  require 'recurly_v2/performance_obligation'
 
   @subdomain = nil
 
diff --git a/lib/recurly_v2/add_on.rb b/lib/recurly_v2/add_on.rb
index ef0e7ddc2..43a084a75 100644
--- a/lib/recurly_v2/add_on.rb
+++ b/lib/recurly_v2/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_v2/adjustment.rb b/lib/recurly_v2/adjustment.rb
index 3fe1658a1..f2e58ffab 100644
--- a/lib/recurly_v2/adjustment.rb
+++ b/lib/recurly_v2/adjustment.rb
@@ -55,6 +55,8 @@ class Adjustment < Resource
       tax_type
       tax_region
       tax_rate
+      origin_tax_address_source
+      destination_tax_address_source
       tax_exempt
       tax_inclusive
       tax_code
@@ -67,8 +69,9 @@ class Adjustment < Resource
       surcharge_in_cents
       avalara_transaction_type
       avalara_service_type
+      vertex_transaction_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_v2/billing_info.rb b/lib/recurly_v2/billing_info.rb
index f4c5afab4..20dd18df7 100644
--- a/lib/recurly_v2/billing_info.rb
+++ b/lib/recurly_v2/billing_info.rb
@@ -50,6 +50,7 @@ class BillingInfo < Resource
       backup_payment_method
       cc_bin_country
       online_banking_payment_type
+      card_network_preference
     ) | CREDIT_CARD_ATTRIBUTES | BANK_ACCOUNT_ATTRIBUTES | AMAZON_ATTRIBUTES | PAYPAL_ATTRIBUTES | ROKU_ATTRIBUTES | SEPA_ATTRIBUTES | BACS_ATTRIBUTES | BECS_ATTRIBUTES | VENMO_ATTRIBUTES
 
     # Verify an account's stored billing info
diff --git a/lib/recurly_v2/business_entity.rb b/lib/recurly_v2/business_entity.rb
index 29c4746d0..5b0466817 100644
--- a/lib/recurly_v2/business_entity.rb
+++ b/lib/recurly_v2/business_entity.rb
@@ -1,9 +1,10 @@
 module RecurlyV2
   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(
@@ -12,9 +13,13 @@ class BusinessEntity < Resource
       name
       invoice_display_address
       tax_address
+      origin_tax_address_source
+      destination_tax_address_source
       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_v2/external_invoice.rb b/lib/recurly_v2/external_invoice.rb
index d82b5f219..460a42594 100644
--- a/lib/recurly_v2/external_invoice.rb
+++ b/lib/recurly_v2/external_invoice.rb
@@ -5,6 +5,7 @@ class ExternalInvoice < Resource
     belongs_to :site
     belongs_to :account
     belongs_to :external_subscription
+    belongs_to :external_payment_phase
 
     # @return [[ExternalCharge], nil]
     has_many :line_items, class_name: :ExternalCharge
diff --git a/lib/recurly_v2/external_payment_phase.rb b/lib/recurly_v2/external_payment_phase.rb
new file mode 100644
index 000000000..cadff01e6
--- /dev/null
+++ b/lib/recurly_v2/external_payment_phase.rb
@@ -0,0 +1,27 @@
+module RecurlyV2
+  class ExternalPaymentPhase < Resource
+
+    # @return [ExternalSubscription]
+    belongs_to :external_subscription
+
+    define_attribute_methods %w(
+      id
+      started_at
+      ends_at
+      starting_billing_period_index
+      ending_billing_period_index
+      offer_type
+      offer_name
+      period_count
+      period_length
+      amount
+      currency
+      created_at
+      updated_at
+    )
+
+    # We do not expose POST or PUT via the v2 API
+    protected(*%w(save save!))
+    private_class_method(*%w(create! create))
+  end
+end
diff --git a/lib/recurly_v2/external_subscription.rb b/lib/recurly_v2/external_subscription.rb
index a276ba6c6..e4fd2d6a4 100644
--- a/lib/recurly_v2/external_subscription.rb
+++ b/lib/recurly_v2/external_subscription.rb
@@ -10,8 +10,12 @@ class ExternalSubscription < Resource
     # @return [ExternalInvoice]
     has_many :external_invoices
 
+    # @return [ExternalPaymentPhase]
+    has_many :external_payment_phases
+
     define_attribute_methods %w(
       account
+      uuid
       external_id
       external_product_reference
       quantity
@@ -23,10 +27,36 @@ class ExternalSubscription < Resource
       auto_renew
       app_identifier
       state
+      trial_started_at
+      trial_ends_at
+      canceled_at
+      in_grace_period
+      imported
+      test
     )
 
     # We do not expose PUT or POST in the v2 API.
     protected(*%w(save save!))
     private_class_method(*%w(create! create))
+
+    def get_external_payment_phases
+      Pager.new(RecurlyV2::ExternalPaymentPhase, uri: "#{path}/external_payment_phases", parent: self)
+    rescue RecurlyV2::API::UnprocessableEntity => e
+      raise Invalid, e.message
+    end
+
+    def get_external_payment_phase(external_payment_phase_uuid)
+      ExternalPaymentPhase.from_response API.get("#{path}/external_payment_phases/#{external_payment_phase_uuid}")
+    rescue RecurlyV2::API::UnprocessableEntity => e
+      raise Invalid, e.message
+    end
+
+    def self.find_by_external_id(external_id)
+      self.find("external-id-#{external_id}")
+    end
+
+    def self.find_by_uuid(uuid)
+      self.find("uuid-#{uuid}")
+    end
   end
 end
diff --git a/lib/recurly_v2/general_ledger_account.rb b/lib/recurly_v2/general_ledger_account.rb
new file mode 100644
index 000000000..317fa1e74
--- /dev/null
+++ b/lib/recurly_v2/general_ledger_account.rb
@@ -0,0 +1,16 @@
+module RecurlyV2
+  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_v2/gift_card.rb b/lib/recurly_v2/gift_card.rb
index d4789f9ee..3289ee586 100644
--- a/lib/recurly_v2/gift_card.rb
+++ b/lib/recurly_v2/gift_card.rb
@@ -36,7 +36,8 @@ class GiftCard < Resource
       gifter_account_code
       recipient_account_code
       invoice_number
-    )
+      tax_service_opt_out
+    ) + RevRec::PRODUCT_ATTRIBUTES
     alias to_param id
 
     # Preview a GiftCard given some attributes
diff --git a/lib/recurly_v2/invoice.rb b/lib/recurly_v2/invoice.rb
index 81615e7c5..dba1b73b3 100644
--- a/lib/recurly_v2/invoice.rb
+++ b/lib/recurly_v2/invoice.rb
@@ -96,6 +96,7 @@ def invoice_number_with_prefix
       customer_notes
       address
       net_terms
+      net_terms_type
       collection_method
       tax_types
       refund_tax_date
@@ -122,6 +123,7 @@ def invoice_number_with_prefix
       refundable_total_in_cents
       used_tax_service
       business_entity_id
+      vertex_transaction_type
     )
     alias to_param invoice_number_with_prefix
 
@@ -248,6 +250,25 @@ def refund_amount(amount_in_cents = nil, refund_method = 'credit_first', options
       )
     end
 
+    # Refunds the invoice for a specific percentage.
+    #
+    # @return [Invoice, false] Invoice if successful, false if the invoice isn't
+    # refundable.
+    # @raise [Error] If the refund fails.
+    # @param percentage [Integer, nil] The percentage to refund from the invoice.
+    # @param refund_method ["credit_first", "transaction_first", "all_transaction", "all_credit"] The method used to refund.
+    # @param external_refund [true, false] Designates that the refund transactions created are manual.
+    # @param credit_customer_notes [String] Adds notes to refund credit invoice.
+    # @param payment_method [String] Creates the manual transactions with this payment method. Allowed if *external_refund* is true.
+    # @param description [String] Sets this value as the *transaction_note* on the manual transactions created. Allowed if *external_refund* is true.
+    # @param refunded_at [DateTime] Sets this value as the *collected_at* on the manual transactions created. Allowed if *external_refund* is true.
+    def refund_percentage(percentage = nil, refund_method = 'credit_first', options = {})
+      return false unless link? :refund
+      self.class.from_response(
+        follow_link :refund, :body => refund_percentage_to_xml(percentage, refund_method, options)
+      )
+    end
+
     def xml_keys
       super - ['currency']
     end
@@ -284,6 +305,16 @@ def refund_amount_to_xml(amount_in_cents = nil, refund_method = nil, options = {
       builder.to_s
     end
 
+    def refund_percentage_to_xml(percentage = nil, refund_method = nil, options = {})
+      builder = XML.new("<invoice/>")
+      builder.add_element 'refund_method', refund_method
+      builder.add_element 'percentage', percentage
+      options.each do |k, v|
+        builder.add_element k.to_s, v
+      end
+      builder.to_s
+    end
+
     def refund_line_items_to_xml(line_items = nil, refund_method = nil, options = {})
       builder = XML.new("<invoice/>")
       builder.add_element 'refund_method', refund_method
@@ -295,8 +326,10 @@ def refund_line_items_to_xml(line_items = nil, refund_method = nil, options = {}
       line_items.each do |line_item|
         adj_node = node.add_element 'adjustment'
         adj_node.add_element 'uuid', line_item[:adjustment].uuid
-        adj_node.add_element 'quantity', line_item[:quantity]
+        adj_node.add_element 'quantity', line_item[:quantity] if line_item.key?(:quantity)
         adj_node.add_element('quantity_decimal', line_item[:quantity_decimal]) if line_item.key?(:quantity_decimal)
+        adj_node.add_element 'percentage', line_item[:percentage] if line_item.key?(:percentage)
+        adj_node.add_element 'amount_in_cents', line_item[:amount_in_cents] if line_item.key?(:amount_in_cents)
         adj_node.add_element 'prorate', line_item[:prorate]
       end
       builder.to_s
diff --git a/lib/recurly_v2/item.rb b/lib/recurly_v2/item.rb
index 7ab2b93f1..027cf668d 100644
--- a/lib/recurly_v2/item.rb
+++ b/lib/recurly_v2/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_v2/performance_obligation.rb b/lib/recurly_v2/performance_obligation.rb
new file mode 100644
index 000000000..6e3bf0b88
--- /dev/null
+++ b/lib/recurly_v2/performance_obligation.rb
@@ -0,0 +1,15 @@
+module RecurlyV2
+  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_v2/plan.rb b/lib/recurly_v2/plan.rb
index d63ca3c5b..a0e8ca997 100644
--- a/lib/recurly_v2/plan.rb
+++ b/lib/recurly_v2/plan.rb
@@ -1,6 +1,7 @@
 module RecurlyV2
   # RecurlyV2 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
@@ -41,6 +43,7 @@ class Plan < Resource
       setup_fee_revenue_schedule_type
       tax_exempt
       tax_code
+      vertex_transaction_type
       trial_requires_billing_info
       auto_renew
       allow_any_item_on_subscriptions
@@ -50,7 +53,7 @@ class Plan < Resource
       custom_fields
       created_at
       updated_at
-    )
+    ) + RevRec::PLAN_ATTRIBUTES
     alias to_param plan_code
   end
 end
diff --git a/lib/recurly_v2/purchase.rb b/lib/recurly_v2/purchase.rb
index ee5657383..6c2b5bc8c 100644
--- a/lib/recurly_v2/purchase.rb
+++ b/lib/recurly_v2/purchase.rb
@@ -136,6 +136,7 @@ class Purchase < Resource
       collection_method
       po_number
       net_terms
+      net_terms_type
       coupon_codes
       terms_and_conditions
       customer_notes
@@ -143,6 +144,7 @@ class Purchase < Resource
       shipping_address_id
       gateway_code
       transaction_type
+      vertex_transaction_type
       billing_info_uuid
     )
 
diff --git a/lib/recurly_v2/resource.rb b/lib/recurly_v2/resource.rb
index a63408092..7f3762bb1 100644
--- a/lib/recurly_v2/resource.rb
+++ b/lib/recurly_v2/resource.rb
@@ -1,5 +1,6 @@
 require 'date'
 require 'erb'
+require_relative './rev_rec'
 
 module RecurlyV2
   # The base class for all RecurlyV2 resources (e.g. {Account}, {Subscription},
diff --git a/lib/recurly_v2/rev_rec.rb b/lib/recurly_v2/rev_rec.rb
new file mode 100644
index 000000000..428abd9dc
--- /dev/null
+++ b/lib/recurly_v2/rev_rec.rb
@@ -0,0 +1,18 @@
+module RecurlyV2
+  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_v2/shipping_method.rb b/lib/recurly_v2/shipping_method.rb
index 9bc88b6c4..ec0e1f493 100644
--- a/lib/recurly_v2/shipping_method.rb
+++ b/lib/recurly_v2/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_v2/subscription.rb b/lib/recurly_v2/subscription.rb
index b113edf74..1561c4959 100644
--- a/lib/recurly_v2/subscription.rb
+++ b/lib/recurly_v2/subscription.rb
@@ -70,6 +70,7 @@ class Subscription < Resource
       total_billing_cycles
       remaining_billing_cycles
       net_terms
+      net_terms_type
       collection_method
       po_number
       tax_in_cents
@@ -107,6 +108,8 @@ class Subscription < Resource
       resume_at
       gateway_code
       transaction_type
+      action_result
+      proration_settings
     )
     alias to_param uuid
 
diff --git a/lib/recurly_v2/subscription_ramp_interval.rb b/lib/recurly_v2/subscription_ramp_interval.rb
index b60cfde8c..e95a356d5 100644
--- a/lib/recurly_v2/subscription_ramp_interval.rb
+++ b/lib/recurly_v2/subscription_ramp_interval.rb
@@ -5,6 +5,8 @@ class SubscriptionRampInterval < Resource
     define_attribute_methods %w(
       starting_billing_cycle
       unit_amount_in_cents
+      starting_on
+      ending_on
     )
   end
 end
diff --git a/lib/recurly_v2/transaction.rb b/lib/recurly_v2/transaction.rb
index 8bcb05b5c..54d3d02d0 100644
--- a/lib/recurly_v2/transaction.rb
+++ b/lib/recurly_v2/transaction.rb
@@ -72,6 +72,7 @@ class Transaction < Resource
       manually_entered
       avalara_transaction_type
       avalara_service_type
+      action_result
     )
     alias to_param uuid
     alias fraud_info fraud
diff --git a/lib/recurly_v2/version.rb b/lib/recurly_v2/version.rb
index b8ba6d490..77a09f1f4 100644
--- a/lib/recurly_v2/version.rb
+++ b/lib/recurly_v2/version.rb
@@ -1,6 +1,6 @@
 module RecurlyV2
   module Version
-    VERSION = "2.19.6"
+    VERSION = "2.20.5"
 
     class << self
       def inspect
diff --git a/lib/recurly_v2/xml/rexml.rb b/lib/recurly_v2/xml/rexml.rb
index 741f47812..6881bc2b4 100644
--- a/lib/recurly_v2/xml/rexml.rb
+++ b/lib/recurly_v2/xml/rexml.rb
@@ -19,10 +19,10 @@ def each_element xpath = nil
         root.each_element(xpath) { |el| yield el }
       end
 
-      def each element = root, &block
+      def each element = root
         element.each_element do |el|
-          block.call el
-          each el, &block
+          yield el
+          each el, &Proc.new { |e| yield e }
         end
       end
 
diff --git a/spec/fixtures/accounts/external_invoices/show-200.xml b/spec/fixtures/accounts/external_invoices/show-200.xml
index cf6d54b6d..0cb17d3d8 100644
--- a/spec/fixtures/accounts/external_invoices/show-200.xml
+++ b/spec/fixtures/accounts/external_invoices/show-200.xml
@@ -6,6 +6,7 @@ Content-Type: application/xml; charset=utf-8
     <external_invoice href="https://pcc.recurly.dev:3000/v2/external_invoices/sk0bmpw0wbby">
         <account href="https://pcc.recurly.dev:3000/v2/accounts/AWE-348dds"/>
         <external_subscription href="https://pcc.recurly.dev:3000/v2/external_subscriptions/sdam2lfeop3e"/>
+        <external_payment_phase href="https://pcc.recurly.dev:3000/v2/external_payment_phases/sdam2lfeop3e"/>
         <external_id>abc123</external_id>
         <state>paid</state>
         <currency>USD</currency>
diff --git a/spec/fixtures/accounts/external_subscriptions/show-200.xml b/spec/fixtures/accounts/external_subscriptions/show-200.xml
index cbff0e795..74a6a2324 100644
--- a/spec/fixtures/accounts/external_subscriptions/show-200.xml
+++ b/spec/fixtures/accounts/external_subscriptions/show-200.xml
@@ -6,7 +6,9 @@ Content-Type: application/xml; charset=utf-8
     <external_subscription href="https://api.recurly.com/v2/external_subscriptions/ru8rz20qmmju">
         <account href="https://api.recurly.com/v2/accounts/AWE-76"/>
         <external_invoices href="https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e/external_invoices"/>
+        <external_payment_phases href="https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e/external_payment_phases"/>
         <external_id>1234abcd</external_id>
+        <uuid>72bb9966bb5dc3767461ce4368a6b366</uuid>
         <external_product_reference nil="nil"></external_product_reference>
         <last_purchased nil="nil"></last_purchased>
         <auto_renew type="boolean">false</auto_renew>
@@ -15,6 +17,12 @@ Content-Type: application/xml; charset=utf-8
         <activated_at nil="nil"></activated_at>
         <expires_at nil="nil"></expires_at>
         <state>active</state>
+        <trial_started_at nil="nil"></trial_started_at>
+        <trial_ends_at nil="nil"></trial_ends_at>
+        <canceled_at nil="nil"></canceled_at>
+        <in_grace_period>false</in_grace_period>
+        <imported>false</imported>
+        <test>false</test>
         <created_at type="datetime">2022-11-04T20:33:29Z</created_at>
         <updated_at type="datetime">2022-11-04T20:33:29Z</updated_at>
     </external_subscription>
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/create-201-with-taxable-address-sources.xml b/spec/fixtures/adjustments/create-201-with-taxable-address-sources.xml
new file mode 100644
index 000000000..0d8935004
--- /dev/null
+++ b/spec/fixtures/adjustments/create-201-with-taxable-address-sources.xml
@@ -0,0 +1,31 @@
+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>
+  <origin_tax_address_source>origin</origin_tax_address_source>
+  <destination_tax_address_source>destination</destination_tax_address_source>
+</adjustment>
\ No newline at end of file
diff --git a/spec/fixtures/adjustments/show-200-taxed.xml b/spec/fixtures/adjustments/show-200-taxed.xml
index c8008fc1a..f65184ad0 100644
--- a/spec/fixtures/adjustments/show-200-taxed.xml
+++ b/spec/fixtures/adjustments/show-200-taxed.xml
@@ -18,6 +18,8 @@ Content-Type: application/xml; charset=utf-8
   <tax_in_cents type="integer">0</tax_in_cents>
   <total_in_cents type="integer">1200</total_in_cents>
   <currency>USD</currency>
+  <origin_tax_address_source>origin</origin_tax_address_source>
+  <destination_tax_address_source>destination</destination_tax_address_source>
   <tax_exempt type="boolean">false</tax_exempt>
   <product_code>basic</product_code>
   <!-- Vertex -->
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..0a03c55ce 100644
--- a/spec/fixtures/business_entities/index-200.xml
+++ b/spec/fixtures/business_entities/index-200.xml
@@ -27,8 +27,12 @@ Link: <https://api.recurly.com/v2/business_entities?cursor=1234567890&per_page=2
 			<country>US</country>
 			<phone nil="nil"></phone>
 		</tax_address>
+		<origin_tax_address_source>origin</origin_tax_address_source>
+		<destination_tax_address_source>destination</destination_tax_address_source>
 		<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>
@@ -54,8 +58,11 @@ Link: <https://api.recurly.com/v2/business_entities?cursor=1234567890&per_page=2
 			<country>US</country>
 			<phone nil="nil"></phone>
 		</tax_address>
+		<origin_tax_address_source>origin</origin_tax_address_source>
+		<destination_tax_address_source>destination</destination_tax_address_source>
 		<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..66d66db29 100644
--- a/spec/fixtures/business_entities/show-200.xml
+++ b/spec/fixtures/business_entities/show-200.xml
@@ -1,35 +1,35 @@
 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>
+  <origin_tax_address_source>origin</origin_tax_address_source>
+  <destination_tax_address_source>destination</destination_tax_address_source>
+  <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/external_payment_phases/show-200.xml b/spec/fixtures/external_payment_phases/show-200.xml
new file mode 100644
index 000000000..1266218de
--- /dev/null
+++ b/spec/fixtures/external_payment_phases/show-200.xml
@@ -0,0 +1,21 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<external_payment_phases type="array">
+  <external_payment_phase href="https://pcc.recurly.dev:3000/v2/external_payment_phases/sk0bmpw0wbby">
+    <id>sk0bmpw0wbby</id>
+    <started_at type="datetime">2023-03-14T19:55:07Z</started_at>
+    <ends_at type="datetime">2023-04-14T19:55:07Z</ends_at>
+    <starting_billing_period_index></starting_billing_period_index>
+    <ending_billing_period_index>4</ending_billing_period_index>
+    <offer_type></offer_type>
+    <offer_name></offer_name>
+    <period_count>1</period_count>
+    <period_length>2 MONTHS</period_length>
+    <amount>0.00</amount>
+    <currency>USD</currency>
+    <created_at type="datetime">2023-03-14T19:55:07Z</created_at>
+    <updated_at type="datetime">2023-03-14T19:55:07Z</updated_at>
+  </external_payment_phase>
+</external_payment_phases>
diff --git a/spec/fixtures/external_subscriptions/external_invoices/show-200.xml b/spec/fixtures/external_subscriptions/external_invoices/show-200.xml
index 08405378f..502fbd52e 100644
--- a/spec/fixtures/external_subscriptions/external_invoices/show-200.xml
+++ b/spec/fixtures/external_subscriptions/external_invoices/show-200.xml
@@ -7,6 +7,7 @@ Content-Type: application/xml; charset=utf-8
     <external_invoice href="https://pcc.recurly.dev:3000/v2/external_invoices/sk0bmpw0wbby">
         <account href="https://pcc.recurly.dev:3000/v2/accounts/AWE-348dds"/>
         <external_subscription href="https://pcc.recurly.dev:3000/v2/external_subscriptions/sdam2lfeop3e"/>
+        <external_payment_phase href="https://pcc.recurly.dev:3000/v2/external_payment_phases/pexv3leeop4w"/>
         <external_id>abc123</external_id>
         <state>paid</state>
         <currency>USD</currency>
diff --git a/spec/fixtures/external_subscriptions/external_payment_phases/index-200.xml b/spec/fixtures/external_subscriptions/external_payment_phases/index-200.xml
new file mode 100644
index 000000000..416fa7c21
--- /dev/null
+++ b/spec/fixtures/external_subscriptions/external_payment_phases/index-200.xml
@@ -0,0 +1,21 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<external_payment_phases type="array">
+  <external_payment_phase href="https://pcc.recurly.dev:3000/v2/external_payment_phases/sk0bmpw0wbby">
+    <id>sk0bmpw0wbby</id>
+    <started_at type="datetime">2023-03-14T19:55:07Z</started_at>
+    <ends_at type="datetime">2023-04-14T19:55:07Z</ends_at>
+    <starting_billing_period_index></starting_billing_period_index>
+    <ending_billing_period_index>4</ending_billing_period_index>
+    <offer_type></offer_type>
+    <offer_name></offer_name>
+    <period_count>1</period_count>
+    <period_length>2 MONTHS</period_length>
+    <amount>0.00</amount>
+    <currency>USD</currency>
+    <created_at type="datetime">2023-03-14T19:55:07Z</created_at>
+    <updated_at type="datetime">2023-04-14T19:55:07Z</updated_at>
+  </external_payment_phase>
+</external_payment_phases>
diff --git a/spec/fixtures/external_subscriptions/external_payment_phases/show-200.xml b/spec/fixtures/external_subscriptions/external_payment_phases/show-200.xml
new file mode 100644
index 000000000..fc67d314d
--- /dev/null
+++ b/spec/fixtures/external_subscriptions/external_payment_phases/show-200.xml
@@ -0,0 +1,19 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<external_payment_phase href="https://pcc.recurly.dev:3000/v2/external_payment_phases/sk0bmpw0wbby">
+  <id>sk0bmpw0wbby</id>
+  <started_at type="datetime">2023-03-14T19:55:07Z</started_at>
+  <ends_at type="datetime">2023-04-14T19:55:07Z</ends_at>
+  <starting_billing_period_index></starting_billing_period_index>
+  <ending_billing_period_index>4</ending_billing_period_index>
+  <offer_type></offer_type>
+  <offer_name></offer_name>
+  <period_count>1</period_count>
+  <period_length>2 MONTHS</period_length>
+  <amount>0.00</amount>
+  <currency>USD</currency>
+  <created_at type="datetime">2023-03-14T19:55:07Z</created_at>
+  <updated_at type="datetime">2023-04-14T19:55:07Z</updated_at>
+</external_payment_phase>
diff --git a/spec/fixtures/external_subscriptions/show-200.xml b/spec/fixtures/external_subscriptions/show-200.xml
index e9f1629f7..11fc069d5 100644
--- a/spec/fixtures/external_subscriptions/show-200.xml
+++ b/spec/fixtures/external_subscriptions/show-200.xml
@@ -5,7 +5,9 @@ Content-Type: application/xml; charset=utf-8
 <external_subscription href="https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e">
     <account href="https://api.recurly.com/v2/accounts/AWE-348dds"/>
     <external_invoices href="https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e/external_invoices"/>
+    <external_payment_phases href="https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e/external_payment_phases"/>
     <external_id>external-id</external_id>
+    <uuid>72bb9966bb5dc3767461ce4368a6b366</uuid>
     <external_product_reference>
         <id>sd1eheqcn5a2</id>
         <reference_code>1234</reference_code>
@@ -20,6 +22,12 @@ Content-Type: application/xml; charset=utf-8
     <state>expired</state>
     <activated_at type="datetime">2023-01-13T17:28:02Z</activated_at>
     <expires_at type="datetime">2023-01-13T17:28:02Z</expires_at>
+    <trial_started_at nil="nil"></trial_started_at>
+    <trial_ends_at nil="nil"></trial_ends_at>
+    <canceled_at nil="nil"></canceled_at>
+    <in_grace_period>false</in_grace_period>
+    <imported>false</imported>
+    <test>false</test>
     <created_at type="datetime">2023-02-08T23:02:30Z</created_at>
     <updated_at type="datetime">2023-02-08T23:02:30Z</updated_at>
 </external_subscription>
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..71270622a 100644
--- a/spec/fixtures/plans/show-200.xml
+++ b/spec/fixtures/plans/show-200.xml
@@ -22,8 +22,15 @@ 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>
+  <vertex_transaction_type>lease</vertex_transaction_type>
   <trial_requires_billing_info type="boolean">false</trial_requires_billing_info>
   <created_at type="datetime">2016-04-13T21:59:18Z</created_at>
   <unit_amount_in_cents>
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/invoice-with-action-result-201.xml b/spec/fixtures/purchases/invoice-with-action-result-201.xml
new file mode 100644
index 000000000..48e1596fd
--- /dev/null
+++ b/spec/fixtures/purchases/invoice-with-action-result-201.xml
@@ -0,0 +1,226 @@
+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>
+        <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>
+        <action_result>example</action_result>
+      </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/invoice-with-eom-net-terms-201.xml b/spec/fixtures/purchases/invoice-with-eom-net-terms-201.xml
new file mode 100644
index 000000000..e2f473b04
--- /dev/null
+++ b/spec/fixtures/purchases/invoice-with-eom-net-terms-201.xml
@@ -0,0 +1,161 @@
+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/1240">
+    <account href="https://api.recurly.com/v2/accounts/periwinkleamaranth4"/>
+    <dunning_campaign_id nil="nil"/>
+    <address>
+      <name_on_account nil="nil"/>
+      <first_name>Chickpea</first_name>
+      <last_name>Batard</last_name>
+      <company/>
+      <address1>11060 US-31</address1>
+      <address2 nil="nil"/>
+      <city>Elk Rapids</city>
+      <state>MI</state>
+      <zip>49629</zip>
+      <country>US</country>
+      <phone nil="nil"/>
+    </address>
+    <shipping_address>
+      <name>Verena Example</name>
+      <first_name>Verena</first_name>
+      <last_name>Example</last_name>
+      <address1>400 Alabama St.</address1>
+      <address2 nil="nil"/>
+      <city>San Francisco</city>
+      <state>CA</state>
+      <zip>94110</zip>
+      <country>US</country>
+      <phone>555-555-5555</phone>
+    </shipping_address>
+    <subscriptions href="https://api.recurly.com/v2/invoices/1240/subscriptions"/>
+    <uuid>63f7cd6612ef3c7befe2aa4432bd9426</uuid>
+    <state>paid</state>
+    <invoice_number_prefix/>
+    <invoice_number type="integer">1240</invoice_number>
+    <vat_number nil="nil"/>
+    <tax_in_cents type="integer">0</tax_in_cents>
+    <total_in_cents type="integer">7000</total_in_cents>
+    <currency>USD</currency>
+    <created_at type="datetime">2022-08-10T18:26:38Z</created_at>
+    <updated_at type="datetime">2022-08-10T18:26:38Z</updated_at>
+    <attempt_next_collection_at nil="nil"/>
+    <closed_at type="datetime">2022-08-10T18:26:38Z</closed_at>
+    <customer_notes nil="nil"/>
+    <recovery_reason nil="nil"/>
+    <gateway_code nil="nil"/>
+    <subtotal_before_discount_in_cents type="integer">7000</subtotal_before_discount_in_cents>
+    <subtotal_in_cents type="integer">7000</subtotal_in_cents>
+    <discount_in_cents type="integer">0</discount_in_cents>
+    <due_on type="datetime">2022-08-10T18:26:38Z</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/1240/credit_invoices"/>
+    <refundable_total_in_cents type="integer">7000</refundable_total_in_cents>
+    <credit_payments type="array"/>
+    <net_terms type="integer">30</net_terms>
+    <net_terms_type>eom</net_terms_type>
+    <collection_method>automatic</collection_method>
+    <po_number nil="nil"/>
+    <terms_and_conditions nil="nil"/>
+    <line_items type="array">
+      <adjustment href="https://api.recurly.com/v2/adjustments/63f7cd6605de0c75fbdf8745b28f77a8" type="charge">
+        <account href="https://api.recurly.com/v2/accounts/periwinkleamaranth4"/>
+        <bill_for_account href="https://api.recurly.com/v2/accounts/periwinkleamaranth4"/>
+        <item_code nil="nil"/>
+        <external_sku nil="nil"/>
+        <invoice href="https://api.recurly.com/v2/invoices/1240"/>
+        <subscription href="https://api.recurly.com/v2/subscriptions/63f7cd659ab7ad05401eff456dab46f8"/>
+        <credit_adjustments href="https://api.recurly.com/v2/adjustments/63f7cd6605de0c75fbdf8745b28f77a8/credit_adjustments"/>
+        <refundable_total_in_cents type="integer">7000</refundable_total_in_cents>
+        <uuid>63f7cd6605de0c75fbdf8745b28f77a8</uuid>
+        <state>invoiced</state>
+        <description>Setup fee: Byzantium Draw</description>
+        <accounting_code nil="nil"/>
+        <product_code>ramp-plan</product_code>
+        <origin>setup_fee</origin>
+        <unit_amount_in_cents type="integer">7000</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">7000</total_in_cents>
+        <currency>USD</currency>
+        <proration_rate nil="nil"/>
+        <start_date type="datetime">2022-08-10T18:26:35Z</start_date>
+        <end_date nil="nil"/>
+        <created_at type="datetime">2022-08-10T18:26:38Z</created_at>
+        <updated_at type="datetime">2022-08-10T18:26:38Z</updated_at>
+        <revenue_schedule_type>evenly</revenue_schedule_type>
+      </adjustment>
+    </line_items>
+    <transactions type="array">
+      <transaction href="https://api.recurly.com/v2/transactions/63f7cd6639e20788c87c164842872b85" type="credit_card">
+        <account href="https://api.recurly.com/v2/accounts/periwinkleamaranth4"/>
+        <invoice href="https://api.recurly.com/v2/invoices/1240"/>
+        <subscriptions href="https://api.recurly.com/v2/transactions/63f7cd6639e20788c87c164842872b85/subscriptions"/>
+        <uuid>63f7cd6639e20788c87c164842872b85</uuid>
+        <action>purchase</action>
+        <amount_in_cents type="integer">7000</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>5654000</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"/>
+        <gateway_type>test</gateway_type>
+        <origin>api</origin>
+        <description nil="nil"/>
+        <message>Successful test transaction</message>
+        <approval_code nil="nil"/>
+        <failure_type nil="nil"/>
+        <gateway_error_codes nil="nil"/>
+        <cvv_result code="M">Match</cvv_result>
+        <avs_result code="D">Street address and postal code match.</avs_result>
+        <avs_result_street nil="nil"/>
+        <avs_result_postal nil="nil"/>
+        <created_at type="datetime">2022-08-10T18:26:35Z</created_at>
+        <collected_at type="datetime">2022-08-10T18:26:35Z</collected_at>
+        <updated_at type="datetime">2022-08-10T18:26:38Z</updated_at>
+        <backup_payment_method_used type="boolean">false</backup_payment_method_used>
+        <details>
+          <account>
+            <account_code>periwinkleamaranth4</account_code>
+            <first_name>Ruby</first_name>
+            <last_name>Playground</last_name>
+            <company nil="nil"/>
+            <email nil="nil"/>
+            <billing_info type="credit_card">
+              <first_name>Chickpea</first_name>
+              <last_name>Batard</last_name>
+              <address1>11060 US-31</address1>
+              <address2 nil="nil"/>
+              <city>Elk Rapids</city>
+              <state>MI</state>
+              <zip>49629</zip>
+              <country>US</country>
+              <phone nil="nil"/>
+              <vat_number nil="nil"/>
+              <card_type>Visa</card_type>
+              <year type="integer">2045</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/1240/refund" method="post"/>
+  </charge_invoice>
+  <credit_invoices type="array"/>
+</invoice_collection>
diff --git a/spec/fixtures/purchases/preview-201-with-eom-net-terms.xml b/spec/fixtures/purchases/preview-201-with-eom-net-terms.xml
new file mode 100644
index 000000000..2b0d6f99f
--- /dev/null
+++ b/spec/fixtures/purchases/preview-201-with-eom-net-terms.xml
@@ -0,0 +1,67 @@
+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">30</net_terms>
+    <net_terms_type>eom</net_terms_type>
+    <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>
+      </adjustment>
+    </line_items>
+    <transactions type="array">
+    </transactions>
+  </charge_invoice>
+</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/fixtures/subscriptions/preview-200-change-with-eom-net-terms.xml b/spec/fixtures/subscriptions/preview-200-change-with-eom-net-terms.xml
new file mode 100644
index 000000000..04ff1d7fc
--- /dev/null
+++ b/spec/fixtures/subscriptions/preview-200-change-with-eom-net-terms.xml
@@ -0,0 +1,73 @@
+HTTP/1.1 200 OK
+Content-Type: application/xml; charset=utf-8
+
+<?xml version="1.0" encoding="UTF-8"?>
+<subscription href="https://api.recurly.com/v2/subscriptions/abcdef1234567890">
+  <account href="https://api.recurly.com/v2/accounts/account_code"/>
+  <plan href="https://api.recurly.com/v2/plans/plan_code">
+    <plan_code>plan_code</plan_code>
+    <name>A Man, a Plan, a Canal: Panama</name>
+  </plan>
+  <uuid>abcdef1234567890</uuid>
+  <state>active</state>
+  <unit_amount_in_cents type="integer">1000</unit_amount_in_cents>
+  <currency>USD</currency>
+  <quantity type="integer">5</quantity>
+  <activated_at type="datetime">2014-05-20T16:29:59Z</activated_at>
+  <canceled_at nil="nil"></canceled_at>
+  <expires_at nil="nil"></expires_at>
+  <total_billing_cycles nil="nil"></total_billing_cycles>
+  <remaining_billing_cycles nil="nil"></remaining_billing_cycles>
+  <current_period_started_at type="datetime">2014-05-20T16:29:59Z</current_period_started_at>
+  <current_period_ends_at type="datetime">2014-06-20T16:29:59Z</current_period_ends_at>
+  <trial_started_at nil="nil"></trial_started_at>
+  <trial_ends_at nil="nil"></trial_ends_at>
+  <cost_in_cents type="integer">5000</cost_in_cents>
+  <subscription_add_ons type="array">
+  </subscription_add_ons>
+  <invoice_collection>
+    <charge_invoice>
+      <account href="https://api.recurly.com/v2/accounts/account_code"/>
+      <subscription href="https://api.recurly.com/v2/subscriptions/abcdef1234567890"/>
+      <uuid>abcdefg123</uuid>
+      <state>open</state>
+      <invoice_number nil="nil"></invoice_number>
+      <invoice_number_prefix></invoice_number_prefix>
+      <po_number nil="nil"></po_number>
+      <net_terms type="integer">60</net_terms>
+      <net_terms_type>eom</net_terms_type>
+      <vat_number></vat_number>
+      <subtotal_in_cents type="integer">5000</subtotal_in_cents>
+      <tax_in_cents type="integer">0</tax_in_cents>
+      <total_in_cents type="integer">5000</total_in_cents>
+      <currency>USD</currency>
+      <created_at nil="nil"></created_at>
+      <closed_at nil="nil"></closed_at>
+      <line_items type="array">
+        <adjustment href="https://api.recurly.com/v2/adjustments/abcdefg111" type="charge">
+          <account href="https://api.recurly.com/v2/accounts/account_code"/>
+          <subscription href="https://api.recurly.com/v2/subscriptions/abcdef1234567890"/>
+          <uuid>abcdefg111</uuid>
+          <state>pending</state>
+          <description>plan_code</description>
+          <accounting_code></accounting_code>
+          <product_code>plan_code</product_code>
+          <origin>plan</origin>
+          <unit_amount_in_cents type="integer">5000</unit_amount_in_cents>
+          <quantity type="integer">5</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>
+          <taxable type="boolean">false</taxable>
+          <tax_exempt type="boolean">false</tax_exempt>
+          <start_date type="datetime">2014-05-20T18:14:08Z</start_date>
+          <end_date type="datetime">2014-06-20T16:29:59Z</end_date>
+          <created_at nil="nil"></created_at>
+        </adjustment>
+      </line_items>
+      <transactions type="array">
+      </transactions>
+    </charge_invoice>
+  </invoice_collection>
+</subscription>
diff --git a/spec/fixtures/subscriptions/serialize-with-action-result.xml b/spec/fixtures/subscriptions/serialize-with-action-result.xml
new file mode 100644
index 000000000..a27a38b3b
--- /dev/null
+++ b/spec/fixtures/subscriptions/serialize-with-action-result.xml
@@ -0,0 +1 @@
+<subscription><account><account_code>1</account_code></account><collection_method>manual</collection_method><currency>EUR</currency><net_terms>10</net_terms><plan_code>gold</plan_code><po_number>1000</po_number><action_result>example</action_result></subscription>
diff --git a/spec/fixtures/subscriptions/serialize-with-ramps-starting-on-ending-on.xml b/spec/fixtures/subscriptions/serialize-with-ramps-starting-on-ending-on.xml
new file mode 100644
index 000000000..74ef62372
--- /dev/null
+++ b/spec/fixtures/subscriptions/serialize-with-ramps-starting-on-ending-on.xml
@@ -0,0 +1 @@
+<subscription><account><account_code>1</account_code><billing_info><month>1</month><number>4111-1111-1111-1111</number><year>2014</year></billing_info><dunning_campaign_id>1234abcd</dunning_campaign_id><email>verena@example.com</email><first_name>Verena</first_name><last_name>Example</last_name></account><currency>EUR</currency><customer_notes>Some Customer Notes</customer_notes><imported_trial>true</imported_trial><plan_code>gold</plan_code><ramp_intervals><ramp_interval><ending_on>2022-10-23 16:16:34.000000</ending_on><starting_billing_cycle>1</starting_billing_cycle><starting_on>2022-09-23 16:16:34.000000</starting_on><unit_amount_in_cents>1000</unit_amount_in_cents></ramp_interval><ramp_interval><starting_billing_cycle>2</starting_billing_cycle><starting_on>2022-10-23 16:16:34.000000</starting_on><unit_amount_in_cents>2000</unit_amount_in_cents></ramp_interval></ramp_intervals><shipping_address_id>1234</shipping_address_id><shipping_amount_in_cents>899</shipping_amount_in_cents><shipping_method_code>ups_ground</shipping_method_code><terms_and_conditions>Some Terms and Conditions</terms_and_conditions></subscription>
\ No newline at end of file
diff --git a/spec/fixtures/subscriptions/show-200-with-eom-net-terms.xml b/spec/fixtures/subscriptions/show-200-with-eom-net-terms.xml
new file mode 100644
index 000000000..6987fee3d
--- /dev/null
+++ b/spec/fixtures/subscriptions/show-200-with-eom-net-terms.xml
@@ -0,0 +1 @@
+<subscription href="https://api.recurly.com/v2/subscriptions/123456789012345678901234567890ab"><uuid>123456789012345678901234567890ab</uuid><account href="https://api.recurly.com/v2/accounts/subscribemock"/><plan href="https://api.recurly.com/v2/plans/basicplan"><plan_code>basicplan</plan_code><name>Basic Plan</name></plan><state>active</state><quantity type="integer">1</quantity><net_terms type="integer">30</net_terms><net_terms_type>eom</net_terms_type><collection_method>manual</collection_method><po_number>1000</po_number><currency>EUR</currency><unit_amount_in_cents type="integer">1000</unit_amount_in_cents><activated_at type="datetime">2011-05-27T07:00:00Z</activated_at><canceled_at nil="nil"></canceled_at><expires_at nil="nil"></expires_at><current_period_started_at type="datetime">2011-06-27T07:00:00Z</current_period_started_at><current_period_ends_at type="datetime">2010-07-27T07:00:00Z</current_period_ends_at><trial_started_at nil="nil"></trial_started_at><trial_ends_at nil="nil"></trial_ends_at><subscription_add_ons type="array"></subscription_add_ons><a name="cancel" href="https://api.recurly.com/v2/subscriptions/123456789012345678901234567890ab/cancel" method="put"/><a name="terminate" href="https://api.recurly.com/v2/subscriptions/123456789012345678901234567890ab/terminate" method="put"/><a name="notes" href="https://api.recurly.com/v2/subscriptions/123456789012345678901234567890ab/notes" method="put"/></subscription>
diff --git a/spec/recurly_v2/add_on_spec.rb b/spec/recurly_v2/add_on_spec.rb
index ccc034e25..53f43b7af 100644
--- a/spec/recurly_v2/add_on_spec.rb
+++ b/spec/recurly_v2/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 => RecurlyV2::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 => RecurlyV2::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_v2/adjustment_spec.rb b/spec/recurly_v2/adjustment_spec.rb
index 9fe79b840..31aca097d 100644
--- a/spec/recurly_v2/adjustment_spec.rb
+++ b/spec/recurly_v2/adjustment_spec.rb
@@ -63,6 +63,8 @@
 
       adjustment = Adjustment.find 'abcdef1234567890'
       adjustment.tax_exempt?.must_equal false
+      adjustment.origin_tax_address_source.must_equal('origin')
+      adjustment.destination_tax_address_source.must_equal('destination')
     end
 
     it 'must parse the vertex details if available' do
@@ -92,6 +94,17 @@
       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
@@ -131,6 +144,29 @@
     end
   end
 
+  describe 'vertex_transaction_type attribute' do
+    it 'should accept vertex_transaction_type as an adjustment attribute' do
+      adjustment = Adjustment.new(
+        unit_amount_in_cents: 1000,
+        currency: 'USD',
+        quantity: 1,
+        vertex_transaction_type: 'rental'
+      )
+      adjustment.vertex_transaction_type.must_equal 'rental'
+    end
+
+    it 'should include vertex_transaction_type in XML output' do
+      adjustment = Adjustment.new(
+        unit_amount_in_cents: 1000,
+        currency: 'USD',
+        quantity: 1,
+        vertex_transaction_type: 'lease'
+      )
+      xml = adjustment.to_xml
+      xml.must_include '<vertex_transaction_type>lease</vertex_transaction_type>'
+    end
+  end
+
   describe '#bill_for_account' do
     it 'calls the account endpoint to fetch bill_for_account' do
       stub_api_request :get, 'adjustments/abcdef1234567890', 'adjustments/show-200'
@@ -144,11 +180,11 @@
   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 +223,100 @@
       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
+
+  describe 'with taxable address sources #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,
+        origin_tax_address_source:      'origin',
+        destination_tax_address_source: 'destination'
+      }
+    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>\
+<destination_tax_address_source>destination</destination_tax_address_source>\
+<origin_tax_address_source>origin</origin_tax_address_source>\
+<quantity>1</quantity>\
+<tax_exempt>false</tax_exempt>\
+<unit_amount_in_cents>5000</unit_amount_in_cents>\
+</adjustment>
+XML
+    end
+
+    it 'it creates an adjustment with taxable address 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-taxable-address-sources'
+
+      account = Account.find('abcdef1234567890')
+
+      charge = account.adjustments.create(adjustment_body)
+      charge.origin_tax_address_source.must_equal 'origin'
+      charge.destination_tax_address_source.must_equal 'destination'
+    end
+  end
 end
diff --git a/spec/recurly_v2/billing_info_spec.rb b/spec/recurly_v2/billing_info_spec.rb
index b43432dc0..2160046cb 100644
--- a/spec/recurly_v2/billing_info_spec.rb
+++ b/spec/recurly_v2/billing_info_spec.rb
@@ -11,6 +11,7 @@
           :last_four  => "1111",
           :city       => "Los Angeles",
           :state      => "CA",
+          :card_network_preference => "Cartes Bancaires",
           :gateway_attributes => { account_reference: "ABC123" },
         )
       }
@@ -20,6 +21,7 @@
         binfo.gateway_code = "gatewaycode123"
         binfo.to_xml.must_equal <<XML.chomp
 <billing_info>\
+<card_network_preference>Cartes Bancaires</card_network_preference>\
 <card_type>Visa</card_type>\
 <city>Los Angeles</city>\
 <first_name>Larry</first_name>\
diff --git a/spec/recurly_v2/business_entity_spec.rb b/spec/recurly_v2/business_entity_spec.rb
index dbad7a62f..682cd067f 100644
--- a/spec/recurly_v2/business_entity_spec.rb
+++ b/spec/recurly_v2/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',
@@ -28,9 +40,13 @@
         country: "Australia",
         zip: "2060"
       }),
+      origin_tax_address_source: 'origin',
+      destination_tax_address_source: 'desination',
       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 +57,38 @@
       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_be_nil
+      expect(business_entity.default_liability_gl_account_id).must_be_nil
       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")
+      RecurlyV2::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')
+      business_entity.origin_tax_address_source.must_equal('origin')
+      business_entity.destination_tax_address_source.must_equal('destination')
     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")
+      RecurlyV2::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_v2/external_payment_phase_spec.rb b/spec/recurly_v2/external_payment_phase_spec.rb
new file mode 100644
index 000000000..e279981ce
--- /dev/null
+++ b/spec/recurly_v2/external_payment_phase_spec.rb
@@ -0,0 +1,75 @@
+require 'spec_helper'
+
+describe ExternalPaymentPhase do
+  let(:external_payment_phase) {
+    ExternalPaymentPhase.new(
+      id: 'sd28t3zdm59p',
+      external_subscription: ExternalSubscription.new(id: '123abc'),
+      started_at: '2023-01-23T19:02:40Z',
+      ends_at: '2023-02-23T19:02:40Z',
+      starting_billing_period_index: 1,
+      ending_billing_period_index: 4,
+      period_count: 1,
+      period_length: '2 MONTHS',
+      amount: 0.00,
+      currency: 'USD',
+      created_at: '2023-01-23T19:02:40Z',
+      updated_at: '2023-02-23T19:02:40Z'
+    )
+  }
+  let(:external_subscription) {
+    stub_api_request :get, 'external_subscriptions/sdam2lfeop3e', 'external_subscriptions/show-200'
+    ExternalSubscription.find('sdam2lfeop3e')
+  }
+
+  describe "#associations" do
+    it "has correct associations" do
+      expect(external_payment_phase.external_subscription).must_be_instance_of ExternalSubscription
+    end
+  end
+
+  describe "#methods" do
+    it "has correct attributes" do
+      expect(external_payment_phase.id).must_equal('sd28t3zdm59p')
+      expect(external_payment_phase.starting_billing_period_index).must_equal(1)
+      expect(external_payment_phase.created_at).must_equal('2023-01-23T19:02:40Z')
+      expect(external_payment_phase.updated_at).must_equal('2023-02-23T19:02:40Z')
+    end
+  end
+
+  describe ".get_external_payment_phases" do
+    before do
+      stub_api_request(
+        :get, "https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e/external_payment_phases",
+        "external_subscriptions/external_payment_phases/index-200"
+      )
+    end
+
+    it "returns external_payment_phases" do
+      external_payment_phase = external_subscription.get_external_payment_phases[0]
+
+      external_payment_phase.must_be_instance_of(ExternalPaymentPhase)
+      external_payment_phase.id.must_equal('sk0bmpw0wbby')
+      external_payment_phase.created_at.must_equal(DateTime.new(2023, 3, 14, 19, 55, 7))
+      external_payment_phase.updated_at.must_equal(DateTime.new(2023, 4, 14, 19, 55, 7))
+    end
+  end
+
+  describe ".get_external_payment_phase" do
+    before do
+      stub_api_request(
+        :get, "https://api.recurly.com/v2/external_subscriptions/sdam2lfeop3e/external_payment_phases/sk0bmpw0wbby",
+        "external_subscriptions/external_payment_phases/show-200"
+      )
+    end
+
+    it "returns an external payment phase" do
+      external_payment_phase = external_subscription.get_external_payment_phase('sk0bmpw0wbby')
+
+      external_payment_phase.must_be_instance_of(ExternalPaymentPhase)
+      external_payment_phase.id.must_equal('sk0bmpw0wbby')
+      external_payment_phase.created_at.must_equal(DateTime.new(2023, 3, 14, 19, 55, 7))
+      external_payment_phase.updated_at.must_equal(DateTime.new(2023, 4, 14, 19, 55, 7))
+    end
+  end
+end
diff --git a/spec/recurly_v2/external_subscription_spec.rb b/spec/recurly_v2/external_subscription_spec.rb
index 0966676bb..7fc42a25f 100644
--- a/spec/recurly_v2/external_subscription_spec.rb
+++ b/spec/recurly_v2/external_subscription_spec.rb
@@ -11,6 +11,7 @@
         created_at: "2019-08-24T14:15:22Z",
         updated_at: "2019-08-24T14:15:22Z"
       ),
+      uuid: "72bb9966bb5dc3767461ce4368a6b366",
       quantity: 1,
       activated_at: "2022-11-07 17:08:18",
       created_at: "2022-11-07 17:08:18",
@@ -20,7 +21,13 @@
       auto_renew: true,
       app_identifier: 'apple_play_store',
       external_id: 'abcd1234',
-      state: 'active'
+      state: 'active',
+      trial_started_at: "2022-11-07 17:08:18",
+      trial_ends_at: "2022-11-14 17:08:18",
+      canceled_at: "2022-11-15 17:08:18",
+      in_grace_period: false,
+      imported: false,
+      test: false
     )
   }
 
@@ -49,6 +56,7 @@
 <activated_at>2022-11-07 17:08:18</activated_at>\
 <app_identifier>apple_play_store</app_identifier>\
 <auto_renew>true</auto_renew>\
+<canceled_at>2022-11-15 17:08:18</canceled_at>\
 <created_at>2022-11-07 17:08:18</created_at>\
 <expires_at>2022-12-07 17:08:18</expires_at>\
 <external_id>abcd1234</external_id>\
@@ -59,10 +67,16 @@
 <reference_code>reference_code 1</reference_code>\
 <updated_at>2019-08-24T14:15:22Z</updated_at>\
 </external_product_reference>\
+<imported>false</imported>\
+<in_grace_period>false</in_grace_period>\
 <last_purchased>2022-11-07 17:08:18</last_purchased>\
 <quantity>1</quantity>\
 <state>active</state>\
+<test>false</test>\
+<trial_ends_at>2022-11-14 17:08:18</trial_ends_at>\
+<trial_started_at>2022-11-07 17:08:18</trial_started_at>\
 <updated_at>2022-11-07 17:08:18</updated_at>\
+<uuid>72bb9966bb5dc3767461ce4368a6b366</uuid>\
 </external_subscription>
 XML
     end
diff --git a/spec/recurly_v2/general_ledger_account_spec.rb b/spec/recurly_v2/general_ledger_account_spec.rb
new file mode 100644
index 000000000..9e6b14855
--- /dev/null
+++ b/spec/recurly_v2/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")
+    RecurlyV2::GeneralLedgerAccount.find 'u90r5deeaxix'
+  }
+
+  let(:general_ledger_accounts) {
+    stub_api_request(:get, "general_ledger_accounts", "general_ledger_accounts/index-200")
+    RecurlyV2::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")
+        RecurlyV2::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")
+        RecurlyV2::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 => RecurlyV2::API.headers).to_return(:status => 200, :body => "", :headers => {})
+      general_ledger_account.update_attributes({ description: 'new_string' })
+    end
+  end
+end
diff --git a/spec/recurly_v2/gift_card_spec.rb b/spec/recurly_v2/gift_card_spec.rb
index d60e3a8cc..775a97659 100644
--- a/spec/recurly_v2/gift_card_spec.rb
+++ b/spec/recurly_v2/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
@@ -187,5 +200,17 @@
         actual_xml.must_equal expected_xml
       end
     end
+
+    describe "with tax_service_opt_out" do
+      let(:gift_card) {
+        RecurlyV2::GiftCard.new(
+          tax_service_opt_out: true
+        )
+      }
+
+      it "should render a gift card payload with tax_service_opt_out" do
+        gift_card.to_xml.must_include "<tax_service_opt_out>true</tax_service_opt_out>"
+      end
+    end
   end
 end
diff --git a/spec/recurly_v2/invoice_spec.rb b/spec/recurly_v2/invoice_spec.rb
index b818a8897..9b165fa2e 100644
--- a/spec/recurly_v2/invoice_spec.rb
+++ b/spec/recurly_v2/invoice_spec.rb
@@ -141,6 +141,22 @@
     end
   end
 
+  describe 'vertex_transaction_type attribute' do
+    it 'should accept vertex_transaction_type in Invoice.to_xml' do
+      xml = Invoice.to_xml(vertex_transaction_type: 'rental')
+      xml.must_include '<vertex_transaction_type>rental</vertex_transaction_type>'
+    end
+
+    it 'should include vertex_transaction_type in invoice creation params' do
+      stub_api_request :get, 'accounts/abcdef1234567890', 'accounts/show-200'
+      stub_api_request :post, 'accounts/abcdef1234567890/invoices', 'invoices/create-201'
+
+      account = Account.find('abcdef1234567890')
+      invoice_collection = account.invoice!(vertex_transaction_type: 'lease')
+      invoice_collection.must_be_instance_of InvoiceCollection
+    end
+  end
+
   describe "line item refund" do
     before do
       stub_api_request :get, 'invoices/refundable-invoice', 'invoices/show-200-refundable'
@@ -162,6 +178,22 @@
           adjustment.quantity_remaining.must_equal 1
         end
       end
+
+      it "creates a refund invoice for the line items refunded with amount in cents" do
+        line_items = @invoice.line_items.values.map do |adjustment|
+          { adjustment: adjustment, amount_in_cents: 100, prorate: false }
+        end
+        refund_invoice = @invoice.refund line_items
+        refund_invoice.must_be_instance_of Invoice
+      end
+
+      it "creates a refund invoice for the line items refunded with percentage" do
+        line_items = @invoice.line_items.values.map do |adjustment|
+          { adjustment: adjustment, percentage: 77, prorate: false }
+        end
+        refund_invoice = @invoice.refund line_items
+        refund_invoice.must_be_instance_of Invoice
+      end
     end
 
     describe "#refund_to_xml" do
@@ -178,6 +210,38 @@
           '<invoice><refund_method>credit_first</refund_method><credit_customer_notes>Credit Notes</credit_customer_notes><external_refund>true</external_refund><payment_method>check</payment_method><description>Check no. 12345678</description><refunded_at>2018-12-01T00:00:00+00:00</refunded_at><amount_in_cents>17500</amount_in_cents><line_items><adjustment><uuid>charge1</uuid><quantity>1</quantity><prorate>false</prorate></adjustment></line_items></invoice>'
         )
       end
+
+      it "must serialize line_items with amount_in_cents" do
+        line_items = @invoice.line_items.values.map do |adjustment|
+          { adjustment: adjustment, amount_in_cents: 100, prorate: false }
+        end
+        options = {
+          credit_customer_notes: 'Credit Notes',
+          external_refund: true,
+          payment_method: 'check',
+          description: 'Check no. 12345678',
+          refunded_at: DateTime.new(2018, 12, 1, 0, 0, 0)
+        }
+        @invoice.send(:refund_line_items_to_xml, line_items, 'credit_first', options).must_equal(
+          '<invoice><refund_method>credit_first</refund_method><credit_customer_notes>Credit Notes</credit_customer_notes><external_refund>true</external_refund><payment_method>check</payment_method><description>Check no. 12345678</description><refunded_at>2018-12-01T00:00:00+00:00</refunded_at><line_items><adjustment><uuid>charge1</uuid><amount_in_cents>100</amount_in_cents><prorate>false</prorate></adjustment></line_items></invoice>'
+        )
+      end
+
+      it "must serialize line_items with percentage" do
+        line_items = @invoice.line_items.values.map do |adjustment|
+          { adjustment: adjustment, percentage: 77, prorate: false }
+        end
+        options = {
+          credit_customer_notes: 'Credit Notes',
+          external_refund: true,
+          payment_method: 'check',
+          description: 'Check no. 12345678',
+          refunded_at: DateTime.new(2018, 12, 1, 0, 0, 0)
+        }
+        @invoice.send(:refund_line_items_to_xml, line_items, 'credit_first', options).must_equal(
+          '<invoice><refund_method>credit_first</refund_method><credit_customer_notes>Credit Notes</credit_customer_notes><external_refund>true</external_refund><payment_method>check</payment_method><description>Check no. 12345678</description><refunded_at>2018-12-01T00:00:00+00:00</refunded_at><line_items><adjustment><uuid>charge1</uuid><percentage>77</percentage><prorate>false</prorate></adjustment></line_items></invoice>'
+        )
+      end
     end
   end
 
@@ -189,8 +253,8 @@
       @invoice = Invoice.find 'refundable-invoice'
     end
 
-    describe "#refund" do
-      it "creates a refund invoice for the line items refunded" do
+    describe "#refund_amount" do
+      it "creates a refund invoice for the line items refunded using amount" do
         refund_invoice = @invoice.refund_amount 1000
         refund_invoice.must_be_instance_of Invoice
         refund_invoice.original_invoices.must_be_instance_of RecurlyV2::Resource::Pager
@@ -198,7 +262,7 @@
       end
     end
 
-    describe "#refund_to_xml" do
+    describe "#refund_amount_to_xml" do
       it "must serialize amount_in_cents" do
         options = {
           credit_customer_notes: 'Credit Notes',
@@ -215,6 +279,39 @@
     end
   end
 
+  describe "percentage refund" do
+    before do
+      stub_api_request :get, 'invoices/refundable-invoice', 'invoices/show-200-refundable'
+      stub_api_request :post, 'invoices/refundable-invoice/refund', 'invoices/refund_amount-201'
+
+      @invoice = Invoice.find 'refundable-invoice'
+    end
+
+    describe "#refund_percentage" do
+      it "creates a refund invoice for the line items refunded using percentage" do
+        refund_invoice = @invoice.refund_percentage 50
+        refund_invoice.must_be_instance_of Invoice
+        refund_invoice.original_invoices.must_be_instance_of RecurlyV2::Resource::Pager
+        refund_invoice.amount_remaining_in_cents.must_equal 100
+      end
+    end
+
+    describe "#refund_percentage_to_xml" do
+      it "must serialize percentage" do
+        options = {
+          credit_customer_notes: 'Credit Notes',
+          external_refund: true,
+          payment_method: 'check',
+          description: 'Check no. 12345678',
+          refunded_at: DateTime.new(2018, 12, 1, 0, 0, 0)
+        }
+        @invoice.send(:refund_percentage_to_xml, 50, 'credit_first', options).must_equal(
+          '<invoice><refund_method>credit_first</refund_method><percentage>50</percentage><credit_customer_notes>Credit Notes</credit_customer_notes><external_refund>true</external_refund><payment_method>check</payment_method><description>Check no. 12345678</description><refunded_at>2018-12-01T00:00:00+00:00</refunded_at></invoice>'
+        )
+      end
+    end
+  end
+
   describe "failed_refund" do
     before do
       stub_api_request :get, 'invoices/refundable-invoice', 'invoices/show-200-refundable'
diff --git a/spec/recurly_v2/item_spec.rb b/spec/recurly_v2/item_spec.rb
index 98940c472..4e23ecce4 100644
--- a/spec/recurly_v2/item_spec.rb
+++ b/spec/recurly_v2/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 => RecurlyV2::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_v2/performance_obligation_spec.rb b/spec/recurly_v2/performance_obligation_spec.rb
new file mode 100644
index 000000000..634255542
--- /dev/null
+++ b/spec/recurly_v2/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")
+    RecurlyV2::PerformanceObligation.find '6'
+  }
+
+  let(:performance_obligations) {
+    stub_api_request(:get, "performance_obligations", "performance_obligations/index-200")
+    RecurlyV2::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_v2/plan_spec.rb b/spec/recurly_v2/plan_spec.rb
index f74396154..3cc797a5b 100644
--- a/spec/recurly_v2/plan_spec.rb
+++ b/spec/recurly_v2/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 +128,76 @@
     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'
+    it 'returns plan with vertex transaction type' do
+      plan.vertex_transaction_type.must_equal('lease')
+    end
 
+    it 'returns plan with the custom fields' do
       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 +215,4 @@
       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_v2/purchase_spec.rb b/spec/recurly_v2/purchase_spec.rb
index 8a74fd5a5..c20226f43 100644
--- a/spec/recurly_v2/purchase_spec.rb
+++ b/spec/recurly_v2/purchase_spec.rb
@@ -2,23 +2,155 @@
 
 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'
+      }
+    ]
+  }]}
+
+  describe 'vertex_transaction_type attribute' do
+    it 'should accept vertex_transaction_type as a purchase attribute' do
+      purchase = Purchase.new(
+        account: {account_code: 'account123'},
+        vertex_transaction_type: 'rental',
+        adjustments: adjustments
+      )
+      purchase.vertex_transaction_type.must_equal 'rental'
+    end
+
+    it 'should include vertex_transaction_type in XML output' do
+      purchase = Purchase.new(
+        account: {account_code: 'account123'},
+        vertex_transaction_type: 'lease',
+        adjustments: adjustments
+      )
+      xml = purchase.to_xml
+      xml.must_include '<vertex_transaction_type>lease</vertex_transaction_type>'
+    end
+
+    it 'should accept adjustments with vertex_transaction_type within a purchase request' do
+      purchase = Purchase.new(
+        account: {account_code: 'account123'},
+        adjustments: [
+          {
+            product_code: 'product_code',
+            unit_amount_in_cents: 1_000,
+            quantity: 1,
+            vertex_transaction_type: 'lease'
+          }
+        ]
+      )
+      purchase.adjustments.first.vertex_transaction_type.must_equal 'lease'
+    end
+
+    it 'should include adjustment vertex_transaction_type in XML output' do
+      purchase = Purchase.new(
+        account: {account_code: 'account123'},
+        adjustments: [
+          {
+            product_code: 'product_code',
+            unit_amount_in_cents: 1_000,
+            quantity: 1,
+            vertex_transaction_type: 'rental'
+          }
+        ]
+      )
+      xml = purchase.to_xml
+      xml.must_include '<vertex_transaction_type>rental</vertex_transaction_type>'
+    end
+
+    it 'should allow both purchase-level and adjustment-level vertex_transaction_type' do
+      purchase = Purchase.new(
+        account: {account_code: 'account123'},
+        vertex_transaction_type: 'sale',
+        adjustments: [
+          {
+            product_code: 'product_code_1',
+            unit_amount_in_cents: 1_000,
+            quantity: 1,
+            vertex_transaction_type: 'lease'
+          },
+          {
+            product_code: 'product_code_2',
+            unit_amount_in_cents: 2_000,
+            quantity: 1,
+            vertex_transaction_type: 'rental'
+          }
+        ]
+      )
+      purchase.vertex_transaction_type.must_equal 'sale'
+      purchase.adjustments[0].vertex_transaction_type.must_equal 'lease'
+      purchase.adjustments[1].vertex_transaction_type.must_equal 'rental'
+    end
+
+    it 'should include both purchase and adjustment vertex_transaction_type in XML output' do
+      purchase = Purchase.new(
+        account: {account_code: 'account123'},
+        vertex_transaction_type: 'sale',
+        adjustments: [
+          {
+            product_code: 'product_code',
+            unit_amount_in_cents: 1_000,
+            quantity: 1,
+            vertex_transaction_type: 'lease'
+          }
+        ]
+      )
+      xml = purchase.to_xml
+      # Purchase-level vertex_transaction_type
+      xml.must_match(/<purchase>.*<vertex_transaction_type>sale<\/vertex_transaction_type>.*<\/purchase>/m)
+      # Adjustment-level vertex_transaction_type
+      xml.must_match(/<adjustment>.*<vertex_transaction_type>lease<\/vertex_transaction_type>.*<\/adjustment>/m)
+    end
+  end
+
   let(:purchase) do
     Purchase.new(
       account: {account_code: 'account123'},
       transaction_type: 'moto',
-      adjustments: [
+      adjustments: adjustments,
+      subscriptions: [
         {
-          product_code: 'product_code',
-          unit_amount_in_cents: 1_000,
-          quantity: 1,
-          custom_fields: [
-            {
-              name: 'field1',
-              value: 'priceless'
-            }
+          plan_code: plan_code,
+          subscription_add_ons: [
+            add_on_code: 'add_on_code',
+            unit_amount_in_cents: 200
           ]
         }
       ],
+      shipping_address_id: 1234,
+      shipping_fees: [
+        shipping_method_code: 'fedex_ground',
+        shipping_amount_in_cents: 999
+      ],
+      shipping_address:  {
+        nickname: "Work",
+        first_name: "Verena",
+        last_name: "Example",
+        company: "Recurly Inc.",
+        phone: "555-555-5555",
+        email: "verena@example.com",
+        address1: "400 Alabama St.",
+        city: "San Francisco",
+        state: "CA",
+        zip: "94110",
+        country: "US"
+      }
+    )
+  end
+  let(:purchase_with_net_terms_type) do
+    Purchase.new(
+      account: {account_code: 'account123'},
+      net_terms: 30,
+      net_terms_type: 'eom',
+      transaction_type: 'moto',
+      adjustments: adjustments,
       subscriptions: [
         {
           plan_code: plan_code,
@@ -58,6 +190,12 @@
       shipping_address.must_be_instance_of ShippingAddress
     end
 
+    it 'should contain action result attribute on response' do
+      stub_api_request(:post, 'purchases', 'purchases/invoice-with-action-result-201')
+      collection = Purchase.invoice!(purchase)
+      expect(collection.charge_invoice.transactions.first.action_result).must_equal('example')
+    end
+
     it 'the first ramp interval unit amount is reflected in these expected attributes' do
       stub_api_request(:post, 'purchases', 'purchases/invoice-with-ramp-pricing-201')
       collection = Purchase.invoice!(purchase)
@@ -75,6 +213,16 @@
       charge_invoice.transactions.first.amount_in_cents.must_equal 7000
     end
 
+    it 'should return an invoice_collection with net_terms_type when valid' do
+      stub_api_request(:post, 'purchases', 'purchases/invoice-with-eom-net-terms-201')
+      collection = Purchase.invoice!(purchase_with_net_terms_type)
+      charge_invoice = collection.charge_invoice
+
+      charge_invoice.total_in_cents.must_equal 7000
+      charge_invoice.net_terms.must_equal 30
+      charge_invoice.net_terms_type.must_equal 'eom'
+    end
+
     it 'should raise an Invalid error when data is invalid' do
       stub_api_request(:post, 'purchases', 'purchases/invoice-422')
       # ensure error is raised
@@ -95,6 +243,26 @@
       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
@@ -104,6 +272,14 @@
       preview_collection.charge_invoice.must_be_instance_of Invoice
     end
 
+    it 'should return a preview invoice with net_terms_type when valid' do
+      stub_api_request(:post, 'purchases/preview', 'purchases/preview-201-with-eom-net-terms')
+      preview_collection = Purchase.preview!(purchase_with_net_terms_type)
+      preview_collection.charge_invoice.must_be_instance_of Invoice
+      preview_collection.charge_invoice.net_terms.must_equal 30
+      preview_collection.charge_invoice.net_terms_type.must_equal 'eom'
+    end
+
     it 'the first ramp interval unit amount is reflected in these expected attributes' do
       stub_api_request(:post, 'purchases/preview', 'purchases/preview-with-ramp-pricing-201')
       collection = Purchase.preview!(purchase)
@@ -126,6 +302,26 @@
       # 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
@@ -160,6 +356,26 @@
       # 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
@@ -192,6 +408,26 @@
       # 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_v2/shipping_method_spec.rb b/spec/recurly_v2/shipping_method_spec.rb
index 0e4094383..a805850a2 100644
--- a/spec/recurly_v2/shipping_method_spec.rb
+++ b/spec/recurly_v2/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
\ No newline at end of file
diff --git a/spec/recurly_v2/subscription_spec.rb b/spec/recurly_v2/subscription_spec.rb
index 06dc8dcca..29a114f47 100644
--- a/spec/recurly_v2/subscription_spec.rb
+++ b/spec/recurly_v2/subscription_spec.rb
@@ -57,6 +57,13 @@
       subscription.po_number.must_equal('1000')
     end
 
+    it "check deserialize for net_terms_type" do
+      subscription = Subscription.from_xml get_raw_xml("subscriptions/show-200-with-eom-net-terms.xml")
+      subscription.must_be_instance_of Subscription
+      subscription.net_terms.must_equal(30)
+      subscription.net_terms_type.must_equal('eom')
+    end
+
     it 'can deserialize tax information' do
       stub_api_request :get, 'subscriptions/abc1234', 'subscriptions/show-200-taxed'
       subscription = Subscription.find 'abc1234'
@@ -90,6 +97,46 @@
         subscription = Subscription.new attributes
         subscription.to_xml.must_equal get_raw_xml('subscriptions/serialize-with-ramps.xml')
       end
+
+      describe 'with starting_on and ending_on' do
+        before do
+          attributes.merge!(
+            ramp_intervals: [
+              SubscriptionRampInterval.new(
+                starting_billing_cycle: 1,
+                unit_amount_in_cents: 1000,
+                starting_on: '2022-09-23 16:16:34.000000',
+                ending_on: '2022-10-23 16:16:34.000000'
+              ),
+              SubscriptionRampInterval.new(
+                starting_billing_cycle: 2,
+                unit_amount_in_cents: 2000,
+                starting_on: '2022-10-23 16:16:34.000000',
+                ending_on: nil
+              )
+            ]
+          )
+        end
+
+        it 'contains the expected attributes' do
+          sub = Subscription.from_xml(get_raw_xml 'subscriptions/serialize-with-ramps-starting-on-ending-on.xml')
+
+          expect(sub.ramp_intervals[0].starting_on).must_equal('2022-09-23 16:16:34.000000')
+          expect(sub.ramp_intervals[0].ending_on).must_equal('2022-10-23 16:16:34.000000')
+          expect(sub.ramp_intervals[0].starting_billing_cycle).must_equal('1')
+          expect(sub.ramp_intervals[0].unit_amount_in_cents).must_equal('1000')
+
+          expect(sub.ramp_intervals[1].starting_on).must_equal('2022-10-23 16:16:34.000000')
+          expect(sub.ramp_intervals[1].ending_on).must_be_nil
+          expect(sub.ramp_intervals[1].starting_billing_cycle).must_equal('2')
+          expect(sub.ramp_intervals[1].unit_amount_in_cents).must_equal('2000')
+        end
+      end
+    end
+
+    it 'contains action result attribute' do
+      subscription = Subscription.from_xml(get_raw_xml 'subscriptions/serialize-with-action-result.xml')
+      expect(subscription.action_result).must_equal('example')
     end
   end
 
@@ -394,6 +441,21 @@
       subscription.invoice_collection.must_be_instance_of InvoiceCollection
       subscription.invoice_collection.charge_invoice.must_be_instance_of Invoice
     end
+
+    it 'previews subscription with net_terms_type' do
+      stub_api_request :get, 'subscriptions/abcdef1234567890', 'subscriptions/show-200-noinvoice'
+      stub_api_request :post, 'subscriptions/abcdef1234567890/preview', 'subscriptions/preview-200-change-with-eom-net-terms'
+
+      subscription = Subscription.find 'abcdef1234567890'
+      subscription.net_terms = 60
+      subscription.net_terms_type = 'eom'
+      subscription.preview
+
+      subscription.invoice_collection.must_be_instance_of InvoiceCollection
+      subscription.invoice_collection.charge_invoice.must_be_instance_of Invoice
+      subscription.invoice_collection.charge_invoice.net_terms.must_equal 60
+      subscription.invoice_collection.charge_invoice.net_terms_type.must_equal 'eom'
+    end
   end
 
   describe 'pausing and resuming' do