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Please provide as much information as possible. At least, this should include a description of your issue and steps to reproduce the problem. If possible please provide a summary of what steps or workarounds you have already tried, and any docs or articles you found (un)helpful.

Problem you have encountered:
Unable to list spend base commitment

What you expected to happen:
We need to find a way to list spend base commitment.

Steps to reproduce:
N/a

Other information (workarounds you have tried, documentation consulted, etc):
We can list resource base commitment by different methods but we didn’t have a way to list spend base commitment.
We can analyze spend base commitment by following the document[1] but are unable to list it.
[1] https://cloud.google.com/billing/docs/how-to/cud-analysis-spend-based 
Cloud asset API : However, this api only works on project, folder and org level so it is helpful to get resource base commitment but not provide output of spendbase. Since spendbase commitments are purchased at billing accounts.
Cloud asset does support Cloud Billing which also didn't help.
[1] https://cloud.google.com/asset-inventory/docs/supported-asset-types#:~:text=Asset%20type-,Cloud%20Billing,-API%20reference 
[2] https://cloud.google.com/asset-inventory/docs/overview#:~:text=See%20Supported%20asset%20types%20for%20more%20information
Then I found gcloud command[3] to list commitment but it only works for resource base.
[3] https://cloud.google.com/sdk/gcloud/reference/compute/commitments 
exploring the REST Resource: regionCommitments[4]  
[4] https://cloud.google.com/compute/docs/reference/rest/v1/regionCommitments#list:~:text=in%20the%20request.-,list,-Retrieves%20a%20list