diff --git a/erpnext/accounts/doctype/bisect_accounting_statements/bisect_accounting_statements.py b/erpnext/accounts/doctype/bisect_accounting_statements/bisect_accounting_statements.py
index e032083..3582033 100644
--- a/erpnext/accounts/doctype/bisect_accounting_statements/bisect_accounting_statements.py
+++ b/erpnext/accounts/doctype/bisect_accounting_statements/bisect_accounting_statements.py
@@ -1,6 +1,7 @@
 # Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
 # For license information, please see license.txt
 
+import datetime
 from collections import deque
 from math import floor
 
@@ -11,6 +12,36 @@
 from frappe.utils import getdate
 
 
+class Node(object):
+	def __init__(self):
+		self.parent = None
+		self.left_child = None
+		self.right_child = None
+
+		self.current_period = None
+		self.difference = 0.0
+		self.profit_and_loss_summary = 0.0
+		self.balance_sheet_summary = 0.0
+
+	def update_parent(self):
+		pass
+
+	def update_left_child(self):
+		pass
+
+	def update_right_child(self):
+		pass
+
+	def make_node(
+		self,
+		parent: int = None,
+		period: (datetime, datetime) = None,
+		left: int = None,
+		right: int = None,
+	):
+		current_period = period
+
+
 class BisectAccountingStatements(Document):
 	def bfs(self):
 		period_list = deque([(getdate(self.from_date), getdate(self.to_date))])