diff --git a/src/controllers/expense.controller.js b/src/controllers/expense.controller.js
new file mode 100644
index 00000000..fce1ee20
--- /dev/null
+++ b/src/controllers/expense.controller.js
@@ -0,0 +1,113 @@
+'use strict';
+
+const expenseService = require('../services/expense.service');
+const usersService = require('../services/user.service');
+
+const getAll = async(req, res) => {
+  const { categories, userId, from, to } = req.query;
+
+  const expenses = await expenseService.get({
+    categories,
+    userId,
+    from,
+    to,
+  });
+
+  res.send(expenses);
+};
+
+const getOne = async(req, res) => {
+  const id = parseInt(req.params.id);
+
+  if (isNaN(id)) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const expense = await expenseService.getById(id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(expense);
+};
+
+const create = async(req, res) => {
+  const {
+    userId,
+    spentAt,
+    title,
+    amount,
+    category,
+    note,
+  } = req.body;
+
+  const user = await usersService.getById(userId);
+
+  if (!user) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  if (!userId || !title || !spentAt || !amount) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const expense = await expenseService.create({
+    userId: user.id,
+    spentAt,
+    title,
+    amount,
+    category,
+    note,
+  });
+
+  res.statusCode = 201;
+  res.send(expense);
+};
+
+const update = async(req, res) => {
+  const { id } = req.params;
+  const body = req.body;
+  const expense = await expenseService.getById(+id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  await expenseService.update(+id, body);
+
+  res.send(await expenseService.getById(+id));
+};
+
+const remove = async(req, res) => {
+  const { id } = req.params;
+  const expense = await expenseService.getById(+id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  await expenseService.remove(expense.id);
+
+  res.sendStatus(204);
+};
+
+module.exports = {
+  getAll,
+  getOne,
+  create,
+  update,
+  remove,
+};
diff --git a/src/controllers/user.controller.js b/src/controllers/user.controller.js
new file mode 100644
index 00000000..005cddbd
--- /dev/null
+++ b/src/controllers/user.controller.js
@@ -0,0 +1,81 @@
+'use strict';
+
+const usersService = require('../services/user.service');
+
+const get = async(req, res) => {
+  res.send(await usersService.getAll());
+};
+
+const getOne = async(req, res) => {
+  const id = parseInt(req.params.id);
+  const user = await usersService.getById(id);
+
+  if (isNaN(id)) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(user);
+};
+
+const create = async(req, res) => {
+  const { name } = req.body;
+
+  if (!name || typeof name !== 'string') {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const user = await usersService.create(name);
+
+  res.statusCode = 201;
+  res.send(user);
+};
+
+const update = async(req, res) => {
+  const { id } = req.params;
+  const { name } = req.body;
+
+  const user = await usersService.getById(+id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  await usersService.update(+id, name);
+
+  res.send(await usersService.getById(+id));
+};
+
+const remove = async(req, res) => {
+  const { id } = req.params;
+  const user = await usersService.getById(+id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  await usersService.remove(user.id);
+
+  res.sendStatus(204);
+};
+
+module.exports = {
+  get,
+  getOne,
+  create,
+  update,
+  remove,
+};
diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d..cf88ad5c 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,7 +1,16 @@
 'use strict';
 
+const express = require('express');
+const userRouter = require('./routes/user.route');
+const expenseRouter = require('./routes/expense.route');
+
 const createServer = () => {
-  // your code goes here
+  const app = express();
+
+  app.use('/users', userRouter);
+  app.use('/expenses', expenseRouter);
+
+  return app;
 };
 
 module.exports = {
diff --git a/src/db.js b/src/db.js
index 1ba3046c..d7738572 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 || '123456789',
 });
 
 module.exports = {
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e..c68e925c 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -1,9 +1,43 @@
 'use strict';
 
+const { DataTypes } = require('sequelize');
 const { sequelize } = require('../db.js');
 
-const Expense = sequelize.define(
-  // your code goes here
+const Expense = sequelize.define('Expense', {
+  id: {
+    type: DataTypes.INTEGER,
+    autoIncrement: true,
+    primaryKey: true,
+  },
+  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: 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..e3fe6d48 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -1,10 +1,23 @@
 'use strict';
 
+const { DataTypes } = require('sequelize');
 const { sequelize } = require('../db.js');
 
-const User = sequelize.define(
-  // your code goes here
-);
+const User = sequelize.define('User', {
+  id: {
+    type: DataTypes.INTEGER,
+    autoIncrement: true,
+    primaryKey: true,
+  },
+  name: {
+    type: DataTypes.STRING,
+    allowNull: false,
+  },
+}, {
+  tableName: 'users',
+  createdAt: false,
+  updatedAt: false,
+});
 
 module.exports = {
   User,
diff --git a/src/routes/expense.route.js b/src/routes/expense.route.js
new file mode 100644
index 00000000..0cc93293
--- /dev/null
+++ b/src/routes/expense.route.js
@@ -0,0 +1,18 @@
+'use strict';
+
+const express = require('express');
+const expensesContoller = require('../controllers/expense.controller');
+
+const router = express.Router();
+
+router.get('/', expensesContoller.getAll);
+
+router.post('/', express.json(), expensesContoller.create);
+
+router.get('/:id', expensesContoller.getOne);
+
+router.delete('/:id', expensesContoller.remove);
+
+router.patch('/:id', express.json(), expensesContoller.update);
+
+module.exports = router;
diff --git a/src/routes/user.route.js b/src/routes/user.route.js
new file mode 100644
index 00000000..7e07b9a0
--- /dev/null
+++ b/src/routes/user.route.js
@@ -0,0 +1,18 @@
+'use strict';
+
+const express = require('express');
+const usersContoller = require('../controllers/user.controller');
+
+const router = express.Router();
+
+router.get('/', usersContoller.get);
+
+router.post('/', express.json(), usersContoller.create);
+
+router.get('/:id', usersContoller.getOne);
+
+router.delete('/:id', usersContoller.remove);
+
+router.patch('/:id', express.json(), usersContoller.update);
+
+module.exports = router;
diff --git a/src/services/expense.service.js b/src/services/expense.service.js
new file mode 100644
index 00000000..0e0bcc58
--- /dev/null
+++ b/src/services/expense.service.js
@@ -0,0 +1,68 @@
+'use strict';
+
+const { Op } = require('sequelize');
+const { Expense } = require('../models/Expense.model');
+
+const get = async({ userId, categories, from, to }) => {
+  try {
+    const whereClause = {};
+
+    if (userId) {
+      whereClause.userId = userId;
+    }
+
+    if (categories) {
+      whereClause.category = categories;
+    }
+
+    if (from && to) {
+      whereClause.spentAt = {
+        [Op.between]: [new Date(from), new Date(to)],
+      };
+    }
+
+    const filteredExpenses = await Expense.findAll({
+      where: whereClause,
+    });
+
+    return filteredExpenses;
+  } catch (error) {
+    throw error;
+  }
+};
+
+const getById = async(id) => {
+  const expense = await Expense.findByPk(id);
+
+  return expense;
+};
+
+const create = async(fields) => {
+  const newExpense = await Expense.create({ ...fields });
+
+  return newExpense;
+};
+
+const update = async(id, fields) => {
+  await Expense.update({ ...fields }, {
+    where: {
+      id,
+    },
+  });
+};
+
+const remove = async(id) => {
+  await Expense.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+module.exports = {
+  get,
+  getById,
+  create,
+  update,
+  remove,
+};
diff --git a/src/services/user.service.js b/src/services/user.service.js
new file mode 100644
index 00000000..7c0ea869
--- /dev/null
+++ b/src/services/user.service.js
@@ -0,0 +1,45 @@
+'use strict';
+
+const { User } = require('../models/User.model');
+
+const getAll = async() => {
+  const users = await User.findAll();
+
+  return users;
+};
+
+const getById = async(id) => {
+  const user = await User.findByPk(id);
+
+  return user;
+};
+
+const create = async(name) => {
+  const newUser = await User.create({ name });
+
+  return newUser;
+};
+
+const update = async(id, name) => {
+  await User.update({ name }, {
+    where: {
+      id,
+    },
+  });
+};
+
+const remove = async(id) => {
+  await User.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+module.exports = {
+  getAll,
+  getById,
+  create,
+  update,
+  remove,
+};