diff --git a/lib/netsuite.rb b/lib/netsuite.rb
index 761dc8b13..83449ec8d 100644
--- a/lib/netsuite.rb
+++ b/lib/netsuite.rb
@@ -135,6 +135,7 @@ module Records
     autoload :CustomerRefundDeposit,            'netsuite/records/customer_refund_deposit'
     autoload :CustomerRefundDepositList,        'netsuite/records/customer_refund_deposit_list'
     autoload :CustomerStatus,                   'netsuite/records/customer_status'
+    autoload :CustomerSubsidiaryRelationship,   'netsuite/records/customer_subsidiary_relationship'
     autoload :CustomerPartner,                  'netsuite/records/customer_partner'
     autoload :CustomerSalesTeam,                'netsuite/records/customer_sales_team'
     autoload :CustomerSalesTeamList,            'netsuite/records/customer_sales_team_list'
diff --git a/lib/netsuite/records/customer_subsidiary_relationship.rb b/lib/netsuite/records/customer_subsidiary_relationship.rb
new file mode 100644
index 000000000..70d5dd3fc
--- /dev/null
+++ b/lib/netsuite/records/customer_subsidiary_relationship.rb
@@ -0,0 +1,32 @@
+module NetSuite
+  module Records
+    class CustomerSubsidiaryRelationship
+      include Support::Fields
+      include Support::RecordRefs
+      include Support::Records
+      include Support::Actions
+      include Namespaces::ListRel
+
+      actions :get, :get_list, :add, :search
+
+      # https://system.netsuite.com/help/helpcenter/en_US/srbrowser/Browser2024_1/schema/record/customersubsidiaryrelationship.html
+
+      fields :is_primary_sub, :is_inactive
+
+      field :custom_field_list,   CustomFieldList
+
+      record_refs :entity, :primary_currency, :subsidiary
+
+      attr_reader :internal_id
+      attr_accessor :external_id
+
+      def initialize(attributes = {})
+        @internal_id = attributes.delete(:internal_id) || attributes.delete(:@internal_id)
+        @external_id = attributes.delete(:external_id) || attributes.delete(:@external_id)
+
+        initialize_from_attributes_hash(attributes)
+      end
+
+    end
+  end
+end
diff --git a/spec/netsuite/records/basic_record_spec.rb b/spec/netsuite/records/basic_record_spec.rb
index 887eba201..74720e527 100644
--- a/spec/netsuite/records/basic_record_spec.rb
+++ b/spec/netsuite/records/basic_record_spec.rb
@@ -63,6 +63,7 @@
       NetSuite::Records::BinTransfer,
       NetSuite::Records::SerializedAssemblyItem,
       NetSuite::Records::CustomerStatus,
+      NetSuite::Records::CustomerSubsidiaryRelationship,
       NetSuite::Records::CustomerPayment,
       NetSuite::Records::TransactionBodyCustomField,
       NetSuite::Records::TransactionColumnCustomField,
diff --git a/spec/netsuite/records/customer_subsidiary_relationship_spec.rb b/spec/netsuite/records/customer_subsidiary_relationship_spec.rb
new file mode 100644
index 000000000..8fc4c6707
--- /dev/null
+++ b/spec/netsuite/records/customer_subsidiary_relationship_spec.rb
@@ -0,0 +1,119 @@
+require 'spec_helper'
+
+describe NetSuite::Records::CustomerSubsidiaryRelationship do
+  let(:customer_subsidiary_record) { NetSuite::Records::CustomerSubsidiaryRelationship.new }
+
+  it 'has all the right fields' do
+    [
+      :is_primary_sub,
+      :is_inactive
+    ].each do |field|
+      expect(customer_subsidiary_record).to have_field(field)
+    end
+  end
+
+  it 'has all the right record refs' do
+    [
+      :entity,
+      :primary_currency,
+      :subsidiary
+    ].each do |record_ref|
+      expect(customer_subsidiary_record).to have_record_ref(record_ref)
+    end
+  end
+
+  it 'can initialize with attributes' do
+    attributes = {
+      internal_id: '123',
+      external_id: '456',
+      is_primary_sub: true,
+      is_inactive: false
+    }
+    record = NetSuite::Records::CustomerSubsidiaryRelationship.new(attributes)
+    expect(record.internal_id).to eq('123')
+    expect(record.external_id).to eq('456')
+    expect(record.is_primary_sub).to be true
+    expect(record.is_inactive).to be false
+  end
+
+  it 'can initialize without attributes' do
+    record = NetSuite::Records::CustomerSubsidiaryRelationship.new
+    expect(record.internal_id).to be_nil
+    expect(record.external_id).to be_nil
+  end
+
+  describe '#custom_field_list' do
+    it 'can be set from attributes' do
+      attributes = {
+        :custom_field => {
+          :value => 10,
+          :internal_id => 'custfield_value'
+        }
+      }
+      customer_subsidiary_record.custom_field_list = attributes
+      expect(customer_subsidiary_record.custom_field_list).to be_kind_of(NetSuite::Records::CustomFieldList)
+      expect(customer_subsidiary_record.custom_field_list.custom_fields.length).to eql(1)
+    end
+  end
+
+
+  describe '.get' do
+    context 'when the response is successful' do
+      let(:response) { NetSuite::Response.new(:success => true, :body => { :is_person => true }) }
+
+      it 'returns an CustomerSubsidiaryRelationship instance populated with the data from the response object' do
+        expect(NetSuite::Actions::Get).to receive(:call).with([NetSuite::Records::CustomerSubsidiaryRelationship, {:external_id => 10}], {}).and_return(response)
+        customer_subsidiary_relationship = NetSuite::Records::CustomerSubsidiaryRelationship.get(:external_id => 10)
+        expect(customer_subsidiary_relationship).to be_kind_of(NetSuite::Records::CustomerSubsidiaryRelationship)
+      end
+    end
+
+    context 'when the response is unsuccessful' do
+      let(:response) { NetSuite::Response.new(:success => false, :body => {}) }
+
+      it 'raises a RecordNotFound exception' do
+        expect(NetSuite::Actions::Get).to receive(:call).with([NetSuite::Records::CustomerSubsidiaryRelationship, {:external_id => 10}], {}).and_return(response)
+        expect {
+          NetSuite::Records::CustomerSubsidiaryRelationship.get(:external_id => 10)
+        }.to raise_error(NetSuite::RecordNotFound,
+          /NetSuite::Records::CustomerSubsidiaryRelationship with OPTIONS=(.*) could not be found/)
+      end
+    end
+  end
+
+  describe '#add' do
+    let(:test_data) {
+      {
+        :entity => NetSuite::Records::RecordRef.new(internal_id: 1),
+        :subsidiary => NetSuite::Records::RecordRef.new(internal_id: 2)
+      }
+    }
+
+    context 'when the response is successful' do
+      let(:response) { NetSuite::Response.new(:success => true, :body => { :internal_id => '1' }) }
+
+      it 'returns true' do
+        customer_subsidiary_relationship = NetSuite::Records::CustomerSubsidiaryRelationship.new(test_data)
+        expect(NetSuite::Actions::Add).to receive(:call).
+            with([customer_subsidiary_relationship], {}).
+            and_return(response)
+        expect(customer_subsidiary_relationship.add).to be_truthy
+      end
+    end
+
+    context 'when the response is unsuccessful' do
+      let(:response) { NetSuite::Response.new(:success => false, :body => {}) }
+
+      it 'returns false' do
+        customer_subsidiary_relationship = NetSuite::Records::CustomerSubsidiaryRelationship.new(test_data)
+        expect(NetSuite::Actions::Add).to receive(:call).
+            with([customer_subsidiary_relationship], {}).
+            and_return(response)
+        expect(customer_subsidiary_relationship.add).to be_falsey
+      end
+    end
+  end
+
+
+end
+