Hi there,

I'm afraid the Direct Manager information is not available through the API 
Reports. The Account Performance Report will help you identify if the account 
is a client account or a manager account using the CanManageClients field and 
IsTestAccount will return if it s test or production account. One option to 
retrieve the account information through the GetAccountHierarchy.java code 
sample which will return the account hierarchy under the current account. Let 
me know if you have any other questions.

Thanks,
Bharani, Google Ads API Team
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