diff --git a/fusion_accounting_ai/services/data_adapters/__init__.py b/fusion_accounting_ai/services/data_adapters/__init__.py
index b6cdbfcb..df70bf1d 100644
--- a/fusion_accounting_ai/services/data_adapters/__init__.py
+++ b/fusion_accounting_ai/services/data_adapters/__init__.py
@@ -1,7 +1,7 @@
 from .base import DataAdapter, AdapterMode
 from ._registry import get_adapter, register_adapter
 
-# Side-effect imports: each adapter module calls register_adapter at module load.
-from . import bank_rec  # noqa: F401
+from . import bank_rec    # noqa: F401
+from . import reports     # noqa: F401
 
 __all__ = ['DataAdapter', 'AdapterMode', 'get_adapter', 'register_adapter']
diff --git a/fusion_accounting_ai/services/data_adapters/reports.py b/fusion_accounting_ai/services/data_adapters/reports.py
new file mode 100644
index 00000000..37e71d40
--- /dev/null
+++ b/fusion_accounting_ai/services/data_adapters/reports.py
@@ -0,0 +1,56 @@
+"""Reports data adapter.
+
+Routes report-data lookups across:
+- FUSION:     fusion.account.report (added by fusion_accounting_reports, Phase 2)
+- ENTERPRISE: account.report from account_reports
+- COMMUNITY:  raw aggregations on account.move.line
+"""
+
+from .base import DataAdapter
+from ._registry import register_adapter
+
+
+class ReportsAdapter(DataAdapter):
+    FUSION_MODEL = 'fusion.account.report'
+    ENTERPRISE_MODULE = 'account_reports'
+
+    def trial_balance(self, date_to=None, company_ids=None):
+        return self._dispatch('trial_balance', date_to=date_to, company_ids=company_ids)
+
+    def trial_balance_via_fusion(self, date_to=None, company_ids=None):
+        # Phase 2 will implement; for now defer to community.
+        return self.trial_balance_via_community(date_to=date_to, company_ids=company_ids)
+
+    def trial_balance_via_enterprise(self, date_to=None, company_ids=None):
+        # Enterprise account_reports has rich filters; for AI-tool consumption,
+        # the community shape suffices and avoids brittle coupling to Odoo's
+        # report-line internals.
+        return self.trial_balance_via_community(date_to=date_to, company_ids=company_ids)
+
+    def trial_balance_via_community(self, date_to=None, company_ids=None):
+        domain = [('parent_state', '=', 'posted')]
+        if date_to:
+            domain.append(('date', '<=', date_to))
+        if company_ids:
+            domain.append(('company_id', 'in', list(company_ids)))
+
+        Line = self.env['account.move.line'].sudo()
+        groups = Line._read_group(
+            domain=domain,
+            groupby=['account_id'],
+            aggregates=['debit:sum', 'credit:sum'],
+        )
+        return [
+            {
+                'account_id': account.id,
+                'account_code': account.code,
+                'account_name': account.name,
+                'debit': debit_sum,
+                'credit': credit_sum,
+                'balance': debit_sum - credit_sum,
+            }
+            for account, debit_sum, credit_sum in groups
+        ]
+
+
+register_adapter('reports', ReportsAdapter)
diff --git a/fusion_accounting_ai/tests/test_data_adapters.py b/fusion_accounting_ai/tests/test_data_adapters.py
index a22be0db..4bff52aa 100644
--- a/fusion_accounting_ai/tests/test_data_adapters.py
+++ b/fusion_accounting_ai/tests/test_data_adapters.py
@@ -58,3 +58,19 @@ class TestBankRecAdapter(TransactionCase):
         ids = [r['id'] for r in rows]
         self.assertIn(self.line.id, ids,
             f"Expected line {self.line.id} in unreconciled list, got: {ids}")
+
+
+@tagged('post_install', '-at_install')
+class TestReportsAdapter(TransactionCase):
+    """Verify the reports adapter computes a trial-balance-shaped result."""
+
+    def test_trial_balance_returns_rows_in_pure_community(self):
+        adapter = get_adapter(self.env, 'reports')
+        # Compute an empty-filter trial balance for the current company. Should
+        # return a list (possibly empty in a fresh test DB) without errors.
+        result = adapter.trial_balance()
+        self.assertIsInstance(result, list)
+        # Each row should have account_id and balance keys
+        for row in result:
+            self.assertIn('account_id', row)
+            self.assertIn('balance', row)