In Dynamics 365 for Finance and Operations, OData is a standard protocol for creating and consuming data. Odata provides a REST (Representational State Transfer) endpoint, for CRUD (Create, Read, Update, and delete) operations. To expose data entities on OData endpoint, we need to mark the IsPublic property of data entity as true in the Application Object Tree (AOT). Users can use OData to insert and retrieve data using CRUD functionality.
OData doesn't require a call context values, unlike SOAP, by default; it returns only data that belongs to the user's default company. We could specify a cross-company =true query option to facilitate the user to fetch data from all other companies that they have access to.
Example:
http://[baseURI]/data/Customers?cross-company=true