One entry + lines, plus the subledger rows it produced/touched (Gap B detail surfacing): its gl_vat_posting rows, its gl_vat_zero_posting turnover-only declarations (zero-rated/exempt output — R2-13b: these have no VAT line to pair, so without them a correctly coded 0 % line is indistinguishable from an untagged one) and referenced gl_open_item rows. A declared base line also carries the resolved code on lines[].vat_code. Drafts carry empty lists. documents carries the accounting documents explicitly attached to the entry (POST …/documents) — the evidence for a hand-booked entry; a pipeline-created entry carries its document through source_ref_* instead and lists nothing here. Member read, like the rest of the detail.