diff --git a/src/controllers/expenses.controllers.js b/src/controllers/expenses.controllers.js
new file mode 100644
index 00000000..3b604898
--- /dev/null
+++ b/src/controllers/expenses.controllers.js
@@ -0,0 +1,75 @@
+const expensesService = require('../services/expenses.services');
+
+const getAll = async (req, res) => {
+  const query = req.query;
+  const expenses = await expensesService.get(query);
+
+  res.send(expenses);
+};
+
+const getOne = async (req, res) => {
+  const { id } = req.params;
+  const expense = await expensesService.getById(id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.statusCode = 200;
+  res.send(expense);
+};
+
+const add = async (req, res) => {
+  const body = req.body;
+  const userId = parseInt(body.userId);
+
+  if (!userId) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const expense = await expensesService.add(body);
+
+  res.statusCode = 201;
+  res.send(expense);
+};
+
+const remove = async (req, res) => {
+  const { id } = req.params;
+
+  try {
+    await expensesService.remove(id);
+
+    res.sendStatus(204);
+  } catch (error) {
+    res.sendStatus(404);
+  }
+};
+
+const update = async (req, res) => {
+  const { id } = req.params;
+  const body = req.body;
+  const expense = await expensesService.getById(id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  const updatedExpense = await expensesService.update(expense.id, body);
+
+  res.statusCode = 200;
+  res.send(updatedExpense);
+};
+
+module.exports = {
+  getAll,
+  add,
+  getOne,
+  remove,
+  update,
+};
diff --git a/src/controllers/user.controllers.js b/src/controllers/user.controllers.js
new file mode 100644
index 00000000..279d5d80
--- /dev/null
+++ b/src/controllers/user.controllers.js
@@ -0,0 +1,84 @@
+const userService = require('../services/user.services');
+
+const getAll = async (req, res) => {
+  const users = await userService.getAll();
+
+  res.send(users);
+};
+
+const getOne = async (req, res) => {
+  const { id } = req.params;
+
+  const user = await userService.getUserById(id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.status(200).send(user);
+};
+
+const create = async (req, res) => {
+  const { name } = req.body;
+
+  if (!name) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const user = await userService.create(name);
+
+  res.statusCode = 201;
+
+  res.status(201).send(user);
+};
+
+const remove = async (req, res) => {
+  const { id } = req.params;
+
+  const user = await userService.getUserById(id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  userService.remove(id);
+
+  res.sendStatus(204);
+};
+
+const update = async (req, res) => {
+  const { id } = req.params;
+  const { name } = req.body;
+
+  const user = userService.getUserById(id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  if (typeof name !== 'string') {
+    res.sendStatus(422);
+
+    return;
+  }
+
+  const updatedUser = await userService.update({ id, name });
+
+  res.send(updatedUser);
+};
+
+module.exports = {
+  getAll,
+  getOne,
+  create,
+  remove,
+  update,
+};
diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d..27f26131 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,8 +1,23 @@
 'use strict';
 
-const createServer = () => {
-  // your code goes here
-};
+const express = require('express');
+const cors = require('cors');
+
+const { userRouter } = require('./routes/user.routes');
+const { expensesRouter } = require('./routes/expenses.routes');
+
+function createServer() {
+  const app = express();
+
+  app.use(cors());
+
+  app.use(express.json());
+
+  app.use('/users', userRouter);
+  app.use('/expenses', expensesRouter);
+
+  return app;
+}
 
 module.exports = {
   createServer,
diff --git a/src/db.js b/src/db.js
index 1ba3046c..8226c6fc 100644
--- a/src/db.js
+++ b/src/db.js
@@ -26,7 +26,7 @@ const sequelize = new Sequelize({
   host: POSTGRES_HOST || 'localhost',
   dialect: 'postgres',
   port: POSTGRES_PORT || 5432,
-  password: POSTGRES_PASSWORD || '123',
+  password: POSTGRES_PASSWORD,
 });
 
 module.exports = {
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e..d7d3f664 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -1,9 +1,42 @@
 'use strict';
 
 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.STRING,
+      defaultValue: DataTypes.NOW,
+      allowNull: false,
+    },
+    title: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+    amount: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    category: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+    note: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+  },
+  {
+    tableName: 'expenses',
+    createdAt: false,
+    updatedAt: false,
+  },
 );
 
 module.exports = {
diff --git a/src/models/User.model.js b/src/models/User.model.js
index 61861c9e..55b6d7db 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -1,9 +1,21 @@
 'use strict';
 
 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',
+    createdAt: false,
+    updatedAt: false,
+  },
 );
 
 module.exports = {
diff --git a/src/routes/expenses.routes.js b/src/routes/expenses.routes.js
new file mode 100644
index 00000000..7c472bfa
--- /dev/null
+++ b/src/routes/expenses.routes.js
@@ -0,0 +1,19 @@
+const express = require('express');
+
+const expenseConroller = require('../controllers/expenses.controllers');
+
+const expensesRouter = express.Router();
+
+expensesRouter.get('/', expenseConroller.getAll);
+
+expensesRouter.get('/:id', expenseConroller.getOne);
+
+expensesRouter.post('/', expenseConroller.add);
+
+expensesRouter.delete('/:id', expenseConroller.remove);
+
+expensesRouter.patch('/:id', expenseConroller.update);
+
+module.exports = {
+  expensesRouter,
+};
diff --git a/src/routes/user.routes.js b/src/routes/user.routes.js
new file mode 100644
index 00000000..ed48c2eb
--- /dev/null
+++ b/src/routes/user.routes.js
@@ -0,0 +1,19 @@
+const express = require('express');
+
+const userController = require('../controllers/user.controllers');
+
+const userRouter = express.Router();
+
+userRouter.get('/', userController.getAll);
+
+userRouter.get('/:id', userController.getOne);
+
+userRouter.post('/', userController.create);
+
+userRouter.delete('/:id', userController.remove);
+
+userRouter.patch('/:id', userController.update);
+
+module.exports = {
+  userRouter,
+};
diff --git a/src/services/expenses.services.js b/src/services/expenses.services.js
new file mode 100644
index 00000000..36b24370
--- /dev/null
+++ b/src/services/expenses.services.js
@@ -0,0 +1,47 @@
+const { Expense } = require('../models/Expense.model');
+const { getFilteredExpenses } = require('../utils/getFilteredxpense');
+
+const get = async (query) => {
+  const filteredExpenses = getFilteredExpenses(query);
+
+  return Expense.findAll({
+    where: filteredExpenses,
+  });
+};
+
+const getById = (id) => {
+  return Expense.findByPk(id);
+};
+
+const add = async (data) => {
+  return Expense.create(data);
+};
+
+const remove = async (id) => {
+  Expense.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+const update = async (id, data) => {
+  await Expense.update(
+    { ...data },
+    {
+      where: {
+        id,
+      },
+    },
+  );
+
+  return Expense.findByPk(id);
+};
+
+module.exports = {
+  get,
+  add,
+  getById,
+  remove,
+  update,
+};
diff --git a/src/services/user.services.js b/src/services/user.services.js
new file mode 100644
index 00000000..29dee9ab
--- /dev/null
+++ b/src/services/user.services.js
@@ -0,0 +1,42 @@
+const { User } = require('../models/User.model');
+
+const getAll = () => {
+  return User.findAll();
+};
+
+const getUserById = (id) => {
+  return User.findByPk(id);
+};
+
+const create = (name) => {
+  return User.create({ name });
+};
+
+const remove = async (id) => {
+  User.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+const update = async ({ id, name }) => {
+  await User.update(
+    { name },
+    {
+      where: {
+        id,
+      },
+    },
+  );
+
+  return getUserById(id);
+};
+
+module.exports = {
+  getAll,
+  getUserById,
+  create,
+  remove,
+  update,
+};
diff --git a/src/setup.js b/src/setup.js
new file mode 100644
index 00000000..7e6892a2
--- /dev/null
+++ b/src/setup.js
@@ -0,0 +1,6 @@
+const { User } = require('./models/User.model');
+const { Expense } = require('./models/Expense.model');
+
+User.sync({ force: true });
+
+Expense.sync({ force: true });
diff --git a/src/utils/getFilteredxpense.js b/src/utils/getFilteredxpense.js
new file mode 100644
index 00000000..77646cad
--- /dev/null
+++ b/src/utils/getFilteredxpense.js
@@ -0,0 +1,20 @@
+const { Sequelize } = require('sequelize');
+
+const getFilteredExpenses = ({ userId, categories, from, to }) => {
+  const filterParams = {
+    ...(userId && { userId }),
+    ...(categories && { category: categories }),
+    ...((from || to) && {
+      spentAt: {
+        ...(from && { [Sequelize.Op.gte]: from }),
+        ...(to && { [Sequelize.Op.lte]: to }),
+      },
+    }),
+  };
+
+  return filterParams;
+};
+
+module.exports = {
+  getFilteredExpenses,
+};