Hi,

Thanks for reaching out. The way mentioned to calculate the balance is by 
subtracting the spending from the pre-set budget on the account. The Account 
Performance Report is the report for retrieving metrics for a specific account 
within a date range. Once you get the Cost value from the Account Performance 
Report, you could subtract it from the budget you set for the account for the 
same period of time to know how much budget left for the account.

Thanks and regards,
Xiaoming, Google Ads API Team
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