diff --git a/src/controller/expenses.controller.js b/src/controller/expenses.controller.js
new file mode 100644
index 000000000..1a4da278a
--- /dev/null
+++ b/src/controller/expenses.controller.js
@@ -0,0 +1,120 @@
+const expensesServices = require('../services/expenses.services');
+const usersService = require('../services/users.services');
+
+async function getExpenses(req, res) {
+  const { userId, categories, from, to } = req.query;
+
+  const expenses = await expensesServices.getExpenses({
+    userId: +userId,
+    categories,
+    from,
+    to,
+  });
+
+  res.send(expenses.map(expensesServices.normalize));
+}
+
+async function getExpenseById(req, res) {
+  const { id } = req.params;
+
+  if (!id || isNaN(+id)) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const expense = await expensesServices.getExpenseById(+id);
+
+  if (!expense) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+  res.send(expensesServices.normalize(expense));
+}
+
+async function createExpense(req, res) {
+  const { userId, spentAt, title, amount, category, note } = req.body;
+
+  if (
+    userId == null ||
+    !spentAt ||
+    !title ||
+    amount == null ||
+    isNaN(+amount)
+  ) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const userExist = await usersService.getUserById(+userId);
+
+  if (!userExist) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const newExpense = await expensesServices.createExpense({
+    userId: +userId,
+    spentAt,
+    title,
+    amount,
+    category: category || '',
+    note: note || '',
+  });
+
+  res.status(201).send(expensesServices.normalize(newExpense));
+}
+
+async function deleteExpense(req, res) {
+  const { id } = req.params;
+
+  if (!id || isNaN(+id)) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const wasDeleted = await expensesServices.deleteExpense(+id);
+
+  if (!wasDeleted) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+  res.status(204).send();
+}
+
+async function updateExpense(req, res) {
+  const { id } = req.params;
+
+  if (!id || isNaN(+id)) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const expenseExist = await expensesServices.getExpenseById(+id);
+
+  if (!expenseExist) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+
+  const { spentAt, title, amount, category, note } = req.body;
+
+  if (
+    spentAt === undefined &&
+    title === undefined &&
+    amount === undefined &&
+    category === undefined &&
+    note === undefined
+  ) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const updatedExpense = await expensesServices.updateExpense({
+    id: +id,
+    ...req.body,
+  });
+
+  if (!updatedExpense) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+  res.send(expensesServices.normalize(updatedExpense));
+}
+
+module.exports = {
+  getExpenses,
+  getExpenseById,
+  createExpense,
+  deleteExpense,
+  updateExpense,
+};
diff --git a/src/controller/users.controller.js b/src/controller/users.controller.js
new file mode 100644
index 000000000..83d62665f
--- /dev/null
+++ b/src/controller/users.controller.js
@@ -0,0 +1,73 @@
+const usersService = require('../services/users.services');
+
+async function getUsers(req, res) {
+  const users = await usersService.getUsers();
+
+  res.send(users.map(usersService.normalize));
+}
+
+async function getUserById(req, res) {
+  const { id } = req.params;
+
+  if (!id || isNaN(+id)) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const user = await usersService.getUserById(+id);
+
+  if (!user) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+  res.send(usersService.normalize(user));
+}
+
+async function createUser(req, res) {
+  const { name } = req.body;
+
+  if (!name) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const newUser = await usersService.createUser(name);
+
+  res.status(201).send(usersService.normalize(newUser));
+}
+
+async function deleteUser(req, res) {
+  const { id } = req.params;
+
+  if (!id || isNaN(+id)) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const wasDeleted = await usersService.deleteUser(+id);
+
+  if (!wasDeleted) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+  res.status(204).send();
+}
+
+async function updateUser(req, res) {
+  const { id } = req.params;
+  const { name } = req.body;
+
+  if (!name || !id || isNaN(+id)) {
+    return res.status(400).json({ message: 'Bad Request' });
+  }
+
+  const updatedUser = await usersService.updateUser({ id: +id, name });
+
+  if (!updatedUser) {
+    return res.status(404).json({ message: 'Not found' });
+  }
+  res.send(usersService.normalize(updatedUser));
+}
+
+module.exports = {
+  getUsers,
+  getUserById,
+  createUser,
+  deleteUser,
+  updateUser,
+};
diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d6..038f98c51 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,7 +1,35 @@
 'use strict';
 
+const express = require('express');
+const { usersRouter } = require('./routers/users.router');
+const cors = require('cors');
+const { expensesRouter } = require('./routers/expenses.router');
+const { User } = require('./models/User.model');
+const { Expense } = require('./models/Expense.model');
+const { sequelize } = require('./db.js');
 const createServer = () => {
-  // your code goes here
+  const syncDb = async () => {
+    try {
+      await sequelize.authenticate();
+      await User.sync();
+      await Expense.sync();
+    } catch (error) {
+      // eslint-disable-next-line no-console
+      console.error('DB sync failed:', error);
+    }
+  };
+
+  syncDb();
+
+  const app = express();
+
+  app.use(cors());
+  app.use(express.json());
+
+  app.use('/users', usersRouter);
+  app.use('/expenses', expensesRouter);
+
+  return app;
 };
 
 module.exports = {
diff --git a/src/db.js b/src/db.js
index 1ba3046cc..6861ccaac 100644
--- a/src/db.js
+++ b/src/db.js
@@ -21,12 +21,12 @@ const {
 */
 
 const sequelize = new Sequelize({
-  database: POSTGRES_DB || 'postgres',
+  database: POSTGRES_DB || 'test',
   username: POSTGRES_USER || 'postgres',
   host: POSTGRES_HOST || 'localhost',
   dialect: 'postgres',
   port: POSTGRES_PORT || 5432,
-  password: POSTGRES_PASSWORD || '123',
+  password: POSTGRES_PASSWORD || 'password',
 });
 
 module.exports = {
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e7..c39943c18 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -1,9 +1,38 @@
 'use strict';
 
+const { DataTypes } = require('sequelize');
 const { sequelize } = require('../db.js');
 
 const Expense = sequelize.define(
-  // your code goes here
+  'Expense',
+  {
+    userId: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    spentAt: {
+      type: DataTypes.DATE,
+      allowNull: false,
+    },
+    title: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+    amount: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    category: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+    note: {
+      type: DataTypes.STRING,
+    },
+  },
+  {
+    tableName: 'expenses',
+  },
 );
 
 module.exports = {
diff --git a/src/models/User.model.js b/src/models/User.model.js
index 61861c9e4..9bb805acb 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -1,9 +1,19 @@
 'use strict';
 
+const { DataTypes } = require('sequelize');
 const { sequelize } = require('../db.js');
 
 const User = sequelize.define(
-  // your code goes here
+  'User',
+  {
+    name: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+  },
+  {
+    tableName: 'users',
+  },
 );
 
 module.exports = {
diff --git a/src/routers/expenses.router.js b/src/routers/expenses.router.js
new file mode 100644
index 000000000..da62b48c7
--- /dev/null
+++ b/src/routers/expenses.router.js
@@ -0,0 +1,15 @@
+const expensesController = require('../controller/expenses.controller');
+
+const Router = require('express').Router;
+
+const expensesRouter = Router();
+
+expensesRouter.get('/', expensesController.getExpenses);
+expensesRouter.get('/:id', expensesController.getExpenseById);
+expensesRouter.post('/', expensesController.createExpense);
+expensesRouter.delete('/:id', expensesController.deleteExpense);
+expensesRouter.patch('/:id', expensesController.updateExpense);
+
+module.exports = {
+  expensesRouter,
+};
diff --git a/src/routers/users.router.js b/src/routers/users.router.js
new file mode 100644
index 000000000..6b5664d0c
--- /dev/null
+++ b/src/routers/users.router.js
@@ -0,0 +1,15 @@
+const usersController = require('../controller/users.controller');
+
+const Router = require('express').Router;
+
+const usersRouter = Router();
+
+usersRouter.get('/', usersController.getUsers);
+usersRouter.get('/:id', usersController.getUserById);
+usersRouter.post('/', usersController.createUser);
+usersRouter.delete('/:id', usersController.deleteUser);
+usersRouter.patch('/:id', usersController.updateUser);
+
+module.exports = {
+  usersRouter,
+};
diff --git a/src/services/expenses.services.js b/src/services/expenses.services.js
new file mode 100644
index 000000000..3ff82f8b0
--- /dev/null
+++ b/src/services/expenses.services.js
@@ -0,0 +1,92 @@
+const { Expense } = require('../models/Expense.model');
+const { Op } = require('sequelize');
+
+function normalize({ id, userId, spentAt, title, amount, category, note }) {
+  return {
+    id,
+    userId,
+    spentAt,
+    title,
+    amount,
+    category,
+    note,
+  };
+}
+
+function getExpenses(data) {
+  const { userId, categories, from, to } = data;
+
+  const whereConditions = {};
+
+  if (userId) {
+    whereConditions.userId = userId;
+  }
+
+  if (categories) {
+    const categoriesArray = Array.isArray(categories)
+      ? categories
+      : [categories];
+
+    whereConditions.category = {
+      [Op.in]: categoriesArray,
+    };
+  }
+
+  if (from || to) {
+    whereConditions.spentAt = {};
+
+    if (from) {
+      whereConditions.spentAt[Op.gte] = new Date(from);
+    }
+
+    if (to) {
+      whereConditions.spentAt[Op.lte] = new Date(to);
+    }
+  }
+
+  return Expense.findAll({
+    where: whereConditions,
+  });
+}
+
+function getExpenseById(id) {
+  return Expense.findByPk(id);
+}
+
+function createExpense({ userId, spentAt, title, amount, category, note }) {
+  return Expense.create({
+    userId,
+    spentAt,
+    title,
+    amount,
+    category,
+    note: note || '',
+  });
+}
+
+function deleteExpense(id) {
+  return Expense.destroy({
+    where: {
+      id,
+    },
+  });
+}
+
+async function updateExpense(data) {
+  await Expense.update(data, {
+    where: {
+      id: data.id,
+    },
+  });
+
+  return Expense.findByPk(data.id);
+}
+
+module.exports = {
+  getExpenses,
+  getExpenseById,
+  createExpense,
+  deleteExpense,
+  updateExpense,
+  normalize,
+};
diff --git a/src/services/users.services.js b/src/services/users.services.js
new file mode 100644
index 000000000..823794620
--- /dev/null
+++ b/src/services/users.services.js
@@ -0,0 +1,39 @@
+const { User } = require('../models/User.model');
+
+function normalize({ id, name }) {
+  return {
+    id,
+    name,
+  };
+}
+
+function getUsers() {
+  return User.findAll();
+}
+
+function getUserById(id) {
+  return User.findByPk(id);
+}
+
+function createUser(name) {
+  return User.create({ name });
+}
+
+function deleteUser(id) {
+  return User.destroy({ where: { id } });
+}
+
+async function updateUser({ id, name }) {
+  await User.update({ name }, { where: { id } });
+
+  return User.findByPk(id);
+}
+
+module.exports = {
+  getUsers,
+  createUser,
+  deleteUser,
+  getUserById,
+  updateUser,
+  normalize,
+};