Hi Luiz,

Thank you for reaching us out. I am Sherwin from Google Ads API support team. I 
hope that you are doing well today.

If you are looking to list down all the accounts, you may use this code example 
in this guide for listing accessible accounts. The resulting list of customers 
is based on your OAuth credentials. The request returns a list of all accounts 
that you are able to act upon directly given your current credentials. This 
will not necessarily include all accounts within the account hierarchy; rather, 
it will only include accounts where your authenticated user has been added with 
admin or other rights in the account.

You may also try to use the customer_client report as it will also determine if 
the account id is the manager account or not.

Let us know if this is what you are looking for.

Kind regards,

Sherwin Vincent
Google Ads API Team
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