diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d6..05bba649a 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,7 +1,19 @@
 'use strict';
 
+const express = require('express');
+const usersRouter = require('./routes/users');
+const expensesRouter = require('./routes/expenses');
+const categoriesRouter = require('./routes/categories');
+
 const createServer = () => {
-  // your code goes here
+  const app = express();
+
+  app.use(express.json());
+  app.use('/users', usersRouter);
+  app.use('/expenses', expensesRouter);
+  app.use('/categories', categoriesRouter);
+
+  return app;
 };
 
 module.exports = {
diff --git a/src/db.js b/src/db.js
index 1ba3046cc..22e238bc1 100644
--- a/src/db.js
+++ b/src/db.js
@@ -21,12 +21,12 @@ const {
 */
 
 const sequelize = new Sequelize({
-  database: POSTGRES_DB || 'postgres',
-  username: POSTGRES_USER || 'postgres',
-  host: POSTGRES_HOST || 'localhost',
+  database: POSTGRES_DB || 'mydb',
+  username: POSTGRES_USER || 'mykola',
+  host: POSTGRES_HOST || '20.160.160.166',
   dialect: 'postgres',
   port: POSTGRES_PORT || 5432,
-  password: POSTGRES_PASSWORD || '123',
+  password: POSTGRES_PASSWORD || 'strongpassword',
 });
 
 module.exports = {
diff --git a/src/models/Category.model.js b/src/models/Category.model.js
new file mode 100644
index 000000000..24ad7d7c2
--- /dev/null
+++ b/src/models/Category.model.js
@@ -0,0 +1,22 @@
+'use strict';
+
+const { sequelize } = require('../db.js');
+const { DataTypes } = require('sequelize');
+
+const Category = sequelize.define(
+  'Category',
+  {
+    name: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+  },
+  {
+    tableName: 'categories',
+    timestamps: false,
+  },
+);
+
+module.exports = {
+  Category,
+};
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e7..121ed0da0 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -2,10 +2,54 @@
 
 const { sequelize } = require('../db.js');
 
+const { DataTypes } = require('sequelize');
+
 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.FLOAT,
+      allowNull: false,
+    },
+    categoryId: {
+      type: DataTypes.INTEGER,
+      allowNull: true,
+    },
+    category: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+    note: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+  },
+  {
+    tableName: 'expenses',
+    timestamps: false,
+  },
 );
 
+Expense.prototype.toJSON = function () {
+  const values = { ...this.get() };
+
+  delete values.categoryId;
+
+  return values;
+};
+
 module.exports = {
   Expense,
 };
diff --git a/src/models/User.model.js b/src/models/User.model.js
index 61861c9e4..034e6660d 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -2,8 +2,20 @@
 
 const { sequelize } = require('../db.js');
 
+const { DataTypes } = require('sequelize');
+
 const User = sequelize.define(
-  // your code goes here
+  'User',
+  {
+    name: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+  },
+  {
+    tableName: 'users',
+    timestamps: false,
+  },
 );
 
 module.exports = {
diff --git a/src/models/models.js b/src/models/models.js
index b43b55752..d457639b2 100644
--- a/src/models/models.js
+++ b/src/models/models.js
@@ -2,10 +2,18 @@
 
 const { User } = require('./User.model');
 const { Expense } = require('./Expense.model');
+const { Category } = require('./Category.model');
+
+User.hasMany(Expense, { foreignKey: 'userId', constraints: false });
+Expense.belongsTo(User, { foreignKey: 'userId', constraints: false });
+
+Category.hasMany(Expense, { foreignKey: 'categoryId', constraints: false });
+Expense.belongsTo(Category, { foreignKey: 'categoryId', constraints: false });
 
 module.exports = {
   models: {
     User,
     Expense,
+    Category,
   },
 };
diff --git a/src/routes/categories.js b/src/routes/categories.js
new file mode 100644
index 000000000..27eb6926c
--- /dev/null
+++ b/src/routes/categories.js
@@ -0,0 +1,73 @@
+'use strict';
+
+const express = require('express');
+const {
+  models: { Category },
+} = require('../models/models');
+
+const router = express.Router();
+
+router.post('/', async (req, res) => {
+  const { name } = req.body;
+
+  if (!name) {
+    return res.status(400).json({ error: 'Missing required parameter: name' });
+  }
+
+  try {
+    const category = await Category.create({ name });
+
+    res.status(201).json(category);
+  } catch (error) {
+    res.status(500).json({ error: error.message });
+  }
+});
+
+router.get('/', async (req, res) => {
+  const categories = await Category.findAll();
+
+  res.status(200).json(categories);
+});
+
+router.get('/:id', async (req, res) => {
+  const { id } = req.params;
+  const category = await Category.findByPk(id);
+
+  if (!category) {
+    return res.status(404).json({ error: 'Category not found' });
+  }
+  res.status(200).json(category);
+});
+
+router.delete('/:id', async (req, res) => {
+  const { id } = req.params;
+  const category = await Category.findByPk(id);
+
+  if (!category) {
+    return res.status(404).json({ error: 'Category not found' });
+  }
+  await category.destroy();
+  res.status(204).send();
+});
+
+const updateHandler = async (req, res) => {
+  const { id } = req.params;
+  const { name } = req.body;
+  const category = await Category.findByPk(id);
+
+  if (!category) {
+    return res.status(404).json({ error: 'Category not found' });
+  }
+
+  if (name !== undefined) {
+    category.name = name;
+  }
+
+  await category.save();
+  res.status(200).json(category);
+};
+
+router.patch('/:id', updateHandler);
+router.put('/:id', updateHandler);
+
+module.exports = router;
diff --git a/src/routes/expenses.js b/src/routes/expenses.js
new file mode 100644
index 000000000..2c15d0186
--- /dev/null
+++ b/src/routes/expenses.js
@@ -0,0 +1,189 @@
+'use strict';
+
+const express = require('express');
+const { Op } = require('sequelize');
+const {
+  models: { Expense, User, Category },
+} = require('../models/models');
+
+const router = express.Router();
+
+function parseCategories(categories) {
+  if (!categories) {
+    return [];
+  }
+
+  const values = Array.isArray(categories) ? categories : [categories];
+
+  return values
+    .flatMap((value) => String(value).split(','))
+    .map((value) => value.trim())
+    .filter(Boolean);
+}
+
+router.get('/', async (req, res) => {
+  const { userId, from, to, categories } = req.query;
+  const parsedCategories = parseCategories(categories);
+  const numericCategoryIds = parsedCategories
+    .map(Number)
+    .filter((n) => !isNaN(n));
+  const nameCategoryFilters = parsedCategories.filter((v) => isNaN(Number(v)));
+
+  const where = {};
+
+  if (userId !== undefined) {
+    where.userId = Number(userId);
+  }
+
+  if (from || to) {
+    where.spentAt = {};
+
+    if (from) {
+      where.spentAt[Op.gte] = new Date(from);
+    }
+
+    if (to) {
+      where.spentAt[Op.lte] = new Date(to);
+    }
+  }
+
+  if (numericCategoryIds.length > 0) {
+    where.categoryId = { [Op.in]: numericCategoryIds };
+  }
+
+  if (nameCategoryFilters.length > 0) {
+    where.category = { [Op.in]: nameCategoryFilters };
+  }
+
+  const expenses = await Expense.findAll({
+    where,
+    order: [['id', 'ASC']],
+  });
+
+  res.status(200).json(expenses);
+});
+
+router.get('/:id', async (req, res) => {
+  const { id } = req.params;
+  const expense = await Expense.findByPk(id);
+
+  if (!expense) {
+    return res.status(404).json({ error: 'Expense not found' });
+  }
+  res.status(200).json(expense);
+});
+
+router.post('/', async (req, res) => {
+  const { userId, spentAt, title, amount, categoryId, category, note } =
+    req.body;
+
+  if (
+    userId === undefined ||
+    spentAt === undefined ||
+    title === undefined ||
+    amount === undefined
+  ) {
+    return res.status(400).json({ error: 'Missing required parameters' });
+  }
+
+  const user = await User.findByPk(userId);
+
+  if (!user) {
+    return res.status(400).json({ error: 'User not found' });
+  }
+
+  if (categoryId !== undefined && categoryId !== null) {
+    const cat = await Category.findByPk(categoryId);
+
+    if (!cat) {
+      return res.status(400).json({ error: 'Category not found' });
+    }
+  }
+
+  try {
+    const expense = await Expense.create({
+      userId,
+      spentAt,
+      title,
+      amount,
+      categoryId,
+      category,
+      note,
+    });
+
+    res.status(201).json(expense);
+  } catch (error) {
+    res.status(500).json({ error: error.message });
+  }
+});
+
+const updateHandler = async (req, res) => {
+  const { id } = req.params;
+  const { userId, spentAt, title, amount, categoryId, category, note } =
+    req.body;
+  const expense = await Expense.findByPk(id);
+
+  if (!expense) {
+    return res.status(404).json({ error: 'Expense not found' });
+  }
+
+  if (userId !== undefined) {
+    const user = await User.findByPk(userId);
+
+    if (!user) {
+      return res.status(400).json({ error: 'User not found' });
+    }
+    expense.userId = userId;
+  }
+
+  if (spentAt !== undefined) {
+    expense.spentAt = spentAt;
+  }
+
+  if (title !== undefined) {
+    expense.title = title;
+  }
+
+  if (amount !== undefined) {
+    expense.amount = amount;
+  }
+
+  if (categoryId !== undefined) {
+    if (categoryId !== null) {
+      const categoryExists = await Category.findByPk(categoryId);
+
+      if (!categoryExists) {
+        return res.status(400).json({ error: 'Category not found' });
+      }
+    }
+    expense.categoryId = categoryId;
+  }
+
+  if (category !== undefined) {
+    expense.category = category;
+  }
+
+  if (note !== undefined) {
+    expense.note = note;
+  }
+
+  await expense.save();
+  await expense.reload();
+  res.status(200).json(expense);
+};
+
+router.patch('/:id', updateHandler);
+router.put('/:id', updateHandler);
+
+router.delete('/:id', async (req, res) => {
+  const { id } = req.params;
+  const expense = await Expense.findByPk(id);
+
+  if (!expense) {
+    return res.status(404).json({ error: 'Expense not found' });
+  }
+  await expense.destroy();
+  res.status(204).send();
+});
+
+module.exports = router;
diff --git a/src/routes/users.js b/src/routes/users.js
new file mode 100644
index 000000000..50dca0d63
--- /dev/null
+++ b/src/routes/users.js
@@ -0,0 +1,73 @@
+'use strict';
+
+const express = require('express');
+const {
+  models: { User },
+} = require('../models/models');
+
+const router = express.Router();
+
+router.post('/', async (req, res) => {
+  const { name } = req.body;
+
+  if (!name) {
+    return res.status(400).json({ error: 'Missing required parameter: name' });
+  }
+
+  try {
+    const user = await User.create({ name });
+
+    res.status(201).json(user);
+  } catch (error) {
+    res.status(500).json({ error: error.message });
+  }
+});
+
+router.get('/', async (req, res) => {
+  const users = await User.findAll();
+
+  res.status(200).json(users);
+});
+
+router.get('/:id', async (req, res) => {
+  const { id } = req.params;
+  const user = await User.findByPk(id);
+
+  if (!user) {
+    return res.status(404).json({ error: 'User not found' });
+  }
+  res.status(200).json(user);
+});
+
+router.delete('/:id', async (req, res) => {
+  const { id } = req.params;
+  const user = await User.findByPk(id);
+
+  if (!user) {
+    return res.status(404).json({ error: 'User not found' });
+  }
+  await user.destroy();
+  res.status(204).send();
+});
+
+const updateHandler = async (req, res) => {
+  const { id } = req.params;
+  const { name } = req.body;
+  const user = await User.findByPk(id);
+
+  if (!user) {
+    return res.status(404).json({ error: 'User not found' });
+  }
+
+  if (name !== undefined) {
+    user.name = name;
+  }
+
+  await user.save();
+  res.status(200).json(user);
+};
+
+router.patch('/:id', updateHandler);
+router.put('/:id', updateHandler);
+
+module.exports = router;