diff --git a/api/app/account/account_routes.py b/api/app/account/account_routes.py
index 0334784..3dba587 100644
--- a/api/app/account/account_routes.py
+++ b/api/app/account/account_routes.py
@@ -12,6 +12,8 @@ from account.models import Account
 from account.resource import AccountResource
 
 from db import SessionDep
+from transaction.models import TransactionRead
+from transaction.resource import TransactionResource
 from user.manager import get_current_user
 
 
@@ -55,6 +57,13 @@ def read_account(account_id: UUID, session: SessionDep, current_user=Depends(get
         raise HTTPException(status_code=404, detail="Account not found")
     return account
 
+@router.get("/{account_id}/opening_state")
+def read_account_opening_state(account_id: UUID, session: SessionDep, current_user=Depends(get_current_user)) -> TransactionRead:
+    transaction = TransactionResource.get_opening_transaction(session, account_id)
+    if not transaction:
+        raise HTTPException(status_code=404, detail="Account not found")
+    return transaction
+
 @router.put("/{account_id}")
 def update_account(account_id: UUID, account: AccountUpdate, session: SessionDep, current_user=Depends(get_current_user)) -> AccountRead:
     db_account = AccountResource.get(session, account_id)
diff --git a/api/app/transaction/models.py b/api/app/transaction/models.py
index b7b9cc2..84981ed 100644
--- a/api/app/transaction/models.py
+++ b/api/app/transaction/models.py
@@ -60,7 +60,7 @@ class SplitBaseId(SplitBase):
 
 class SplitRead(SplitBaseId):
     account: AccountRead
-    payee: PayeeRead
+    payee: PayeeRead | None
 
 class TransactionRead(TransactionBaseId):
     splits: list[SplitRead]
diff --git a/api/app/transaction/resource.py b/api/app/transaction/resource.py
new file mode 100644
index 0000000..ea15e5f
--- /dev/null
+++ b/api/app/transaction/resource.py
@@ -0,0 +1,53 @@
+from decimal import Decimal
+from typing import Optional
+from uuid import UUID, uuid4
+
+from sqlalchemy.orm import aliased
+from sqlmodel import Field, SQLModel, select, Relationship
+from pydantic import Field as PydField
+
+from account.models import Account
+from account.schemas import AccountRead
+from transaction.models import Transaction, Split
+from payee.models import Payee, PayeeRead
+
+class TransactionResource:
+    @classmethod
+    def create(cls, transaction, session):
+        transaction_db = Transaction.model_validate(transaction)
+        session.add(transaction_db)
+        session.commit()
+        session.refresh(transaction_db)
+
+        return transaction_db
+
+    @classmethod
+    def list(cls):
+        return select(Transaction).join(Split).join(Account)
+
+    @classmethod
+    def get(cls, session, transaction_id):
+        return session.get(Transaction, transaction_id)
+
+    @classmethod
+    def get_opening_transaction(cls, session, account_id):
+        split_account = aliased(Split)
+        split_equity = aliased(Split)
+        account_filter = aliased(Account)
+        return session.exec(select(Transaction)
+                .join(split_account, split_account.account_id == account_id)
+                .join(split_equity)
+                .join(account_filter, account_filter.id == split_equity.account_id and Account.path == "/Equity/")).first()
+
+    @classmethod
+    def update(cls, session, transaction_db, transaction_data):
+        transaction_db.sqlmodel_update(Transaction.model_validate(transaction_data))
+        session.add(transaction_db)
+        session.commit()
+        session.refresh(transaction_db)
+        return transaction_db
+
+    @classmethod
+    def delete(cls, session, transaction):
+        session.delete(transaction)
+        session.commit()