diff --git a/src/controllers/expense.controller.js b/src/controllers/expense.controller.js
new file mode 100644
index 00000000..7e3a5e55
--- /dev/null
+++ b/src/controllers/expense.controller.js
@@ -0,0 +1,98 @@
+const expensesService = require('../services/expense.service.js');
+const userService = require('../services/user.service.js');
+
+const get = async (req, res) => {
+  res.send(await expensesService.getAll(req.query));
+};
+
+const create = async (req, res) => {
+  const expense = req.body;
+
+  if (!(await userService.getById(expense.userId))) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const newExpense = await expensesService.create(expense);
+
+  res.statusCode = 201;
+  res.send(newExpense);
+};
+
+const getOne = async (req, res) => {
+  const { id } = req.params;
+
+  if (!id) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const expense = await expensesService.getById(id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(expense);
+};
+
+const remove = async (req, res) => {
+  const { id } = req.params;
+
+  if (!id) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  if (!(await expensesService.getById(id))) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  await expensesService.remove(id);
+  res.sendStatus(204);
+};
+
+const update = async (req, res) => {
+  const { id } = req.params;
+
+  if (!id) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const expense = await expensesService.getById(id);
+
+  if (!expense) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  const data = req.body;
+
+  if (!data) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const updatedExpense = await expensesService.update(expense, data);
+
+  res.send(updatedExpense);
+};
+
+module.exports = {
+  get,
+  create,
+  getOne,
+  remove,
+  update,
+};
diff --git a/src/controllers/user.controller.js b/src/controllers/user.controller.js
new file mode 100644
index 00000000..8e94701f
--- /dev/null
+++ b/src/controllers/user.controller.js
@@ -0,0 +1,95 @@
+const userServices = require('../services/user.service.js');
+
+const get = async (req, res) => {
+  res.send(await userServices.getAll());
+};
+
+const create = async (req, res) => {
+  const { name } = req.body;
+
+  if (!name) {
+    res.sendStatus(400);
+  }
+
+  const user = await userServices.create(name);
+
+  res.statusCode = 201;
+  res.send(user);
+};
+
+const getOne = async (req, res) => {
+  const { id } = req.params;
+
+  if (!id) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const user = await userServices.getById(id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(user);
+};
+
+const remove = async (req, res) => {
+  const { id } = req.params;
+
+  if (!id) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  if (!(await userServices.getById(id))) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  await userServices.remove(id);
+  res.sendStatus(204);
+};
+
+const update = async (req, res) => {
+  const { id } = req.params;
+
+  if (!id) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const { name } = req.body;
+
+  if (!name || typeof name !== 'string') {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const user = await userServices.getById(id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  const updatedUser = await userServices.update({ id, name });
+
+  res.send(updatedUser);
+};
+
+module.exports = {
+  get,
+  create,
+  getOne,
+  remove,
+  update,
+};
diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d..26fca092 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,7 +1,23 @@
 'use strict';
 
+const express = require('express');
+const cors = require('cors');
+const { router: userRouter } = require('./routes/user.route.js');
+const { router: expenseRouter } = require('./routes/expense.route.js');
+
 const createServer = () => {
-  // your code goes here
+  const app = express();
+
+  app.use(cors());
+
+  app.use('/users', express.json(), userRouter);
+  app.use('/expenses', express.json(), expenseRouter);
+
+  app.use((req, res) => {
+    res.status(404).json({ error: 'Not found' });
+  });
+
+  return app;
 };
 
 module.exports = {
diff --git a/src/db.js b/src/db.js
index 1ba3046c..dc55bad5 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 || 'prosto123',
 });
 
 module.exports = {
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e..9a30e7cc 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -1,9 +1,45 @@
 'use strict';
 
+const { DataTypes } = require('sequelize');
 const { sequelize } = require('../db.js');
 
 const Expense = sequelize.define(
-  // your code goes here
+  'Expense',
+  {
+    id: {
+      type: DataTypes.INTEGER,
+      primaryKey: true,
+      autoIncrement: 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: false,
+    },
+    note: {
+      type: DataTypes.STRING,
+      allowNull: true,
+    },
+  },
+  {
+    tableName: 'expenses',
+    timestamps: false,
+  },
 );
 
 module.exports = {
diff --git a/src/models/User.model.js b/src/models/User.model.js
index 61861c9e..83819ced 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -1,9 +1,26 @@
 'use strict';
 
+const { DataTypes } = require('sequelize');
 const { sequelize } = require('../db.js');
 
 const User = sequelize.define(
-  // your code goes here
+  'User',
+  {
+    id: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+      autoIncrement: true,
+      primaryKey: true,
+    },
+    name: {
+      type: DataTypes.STRING,
+      allowNull: false,
+    },
+  },
+  {
+    tableName: 'users',
+    timestamps: false,
+  },
 );
 
 module.exports = {
diff --git a/src/routes/expense.route.js b/src/routes/expense.route.js
new file mode 100644
index 00000000..d7433078
--- /dev/null
+++ b/src/routes/expense.route.js
@@ -0,0 +1,15 @@
+const express = require('express');
+const router = express.Router();
+const expensesController = require('../controllers/expense.controller.js');
+
+router.get('/', expensesController.get);
+
+router.post('/', expensesController.create);
+
+router.get('/:id', expensesController.getOne);
+
+router.delete('/:id', expensesController.remove);
+
+router.patch('/:id', expensesController.update);
+
+module.exports = { router };
diff --git a/src/routes/user.route.js b/src/routes/user.route.js
new file mode 100644
index 00000000..5d6bbf8a
--- /dev/null
+++ b/src/routes/user.route.js
@@ -0,0 +1,15 @@
+const express = require('express');
+const router = express.Router();
+const userController = require('../controllers/user.controller.js');
+
+router.get('/', userController.get);
+
+router.post('/', userController.create);
+
+router.get('/:id', userController.getOne);
+
+router.delete('/:id', userController.remove);
+
+router.patch('/:id', userController.update);
+
+module.exports = { router };
diff --git a/src/services/expense.service.js b/src/services/expense.service.js
new file mode 100644
index 00000000..e9e3a46b
--- /dev/null
+++ b/src/services/expense.service.js
@@ -0,0 +1,83 @@
+const {
+  models: { Expense },
+} = require('../models/models');
+const { Op } = require('sequelize');
+
+const getAll = async (userId, categories, from, to) => {
+  const where = {};
+
+  if (userId) {
+    where.userId = userId;
+  }
+
+  if (categories) {
+    where.category = categories;
+  }
+
+  if (from || to) {
+    where.spentAt = {
+      [Op.between]: [from || new Date(0), to || new Date()],
+    };
+  }
+
+  return Expense.findAll({ where });
+};
+
+const getById = async (id) => {
+  return Expense.findByPk(id);
+};
+
+const create = async ({ userId, spentAt, title, amount, category, note }) => {
+  return Expense.create({
+    userId,
+    spentAt,
+    title,
+    amount,
+    category,
+    note,
+  });
+};
+
+const remove = async (id) => {
+  await Expense.destroy({ where: { id } });
+};
+
+const update = async (id, { spentAt, title, amount, category, note }) => {
+  const expense = await Expense.findByPk(id);
+
+  if (!expense) {
+    return null;
+  }
+
+  if (spentAt) {
+    expense.spentAt = spentAt;
+  }
+
+  if (title) {
+    expense.title = title;
+  }
+
+  if (amount) {
+    expense.amount = amount;
+  }
+
+  if (category) {
+    expense.category = category;
+  }
+
+  if (note) {
+    expense.note = note;
+  }
+
+  await expense.save();
+
+  return expense;
+};
+
+module.exports = {
+  getAll,
+  getById,
+  create,
+  remove,
+  update,
+};
diff --git a/src/services/user.service.js b/src/services/user.service.js
new file mode 100644
index 00000000..6a4fb51b
--- /dev/null
+++ b/src/services/user.service.js
@@ -0,0 +1,37 @@
+const {
+  models: { User },
+} = require('../models/models');
+
+const getAll = async () => {
+  return User.findAll();
+};
+
+const getById = async (id) => {
+  return User.findByPk(id);
+};
+
+const create = async (name) => {
+  return User.create({ name });
+};
+
+const remove = async (id) => {
+  await User.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+const update = async ({ id, name }) => {
+  await User.update({ name }, { where: id });
+
+  return User.findByPk(id);
+};
+
+module.exports = {
+  getAll,
+  getById,
+  create,
+  remove,
+  update,
+};