diff --git a/src/Random.js b/src/Random.js
new file mode 100644
index 00000000..5c0d8b53
--- /dev/null
+++ b/src/Random.js
@@ -0,0 +1,7 @@
+function generateRandomId() {
+  return Math.floor(10000000 + Math.random() * 90000000);
+}
+
+module.exports = {
+  generateRandomId,
+};
diff --git a/src/controller/expenses.controller.js b/src/controller/expenses.controller.js
new file mode 100644
index 00000000..c4137c53
--- /dev/null
+++ b/src/controller/expenses.controller.js
@@ -0,0 +1,122 @@
+const expensesService = require('../services/expenses.service');
+const userService = require('../services/user.service');
+
+const get = async (req, res) => {
+  const { userId, from, to, categories } = req.query;
+  const expenses = await expensesService.getAllExpenses();
+
+  if (!userId && !categories && (!from || !to)) {
+    return res.send(expenses);
+  }
+
+  let filteredExpenses = expenses;
+
+  if (userId) {
+    filteredExpenses = expensesService.filterExpensesById(
+      filteredExpenses,
+      userId,
+    );
+  }
+
+  if (categories) {
+    const normalizedCategories = expensesService.normalizeCategory(categories);
+
+    filteredExpenses = expensesService.filterExpensesByCategory(
+      filteredExpenses,
+      normalizedCategories,
+    );
+  }
+
+  if (from && to) {
+    const fromDate = new Date(from);
+    const toDate = new Date(to);
+
+    filteredExpenses = expensesService.filterExpensesByDate(
+      filteredExpenses,
+      fromDate,
+      toDate,
+    );
+  }
+
+  res.send(filteredExpenses);
+};
+
+const getOne = async (req, res) => {
+  const { id } = req.params;
+
+  const expense = await expensesService.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;
+
+  if (!userId || !spentAt || !title || !amount) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const user = await userService.getById(userId);
+
+  if (!user) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const updatedExpense = await expensesService.create({
+    userId,
+    spentAt,
+    title,
+    amount,
+    category,
+    note,
+  });
+
+  res.status(201).send(updatedExpense);
+};
+
+const remove = async (req, res) => {
+  const { id } = req.params;
+
+  const expenses = await expensesService.getAllExpenses();
+
+  await expensesService.removeExpense(id);
+
+  const updatedExpenses = await expensesService.getAllExpenses();
+
+  if (expenses.length === updatedExpenses.length) {
+    return res.sendStatus(404);
+  }
+
+  res.sendStatus(204);
+};
+
+const update = async (req, res) => {
+  const { id } = req.params;
+  const chosenExpense = await expensesService.getById(id);
+
+  if (!chosenExpense) {
+    return res.sendStatus(404);
+  }
+
+  const expense = await expensesService.updateExpense(chosenExpense, req, id);
+
+  res.status(200).send(expense);
+};
+
+module.exports = {
+  get,
+  getOne,
+  create,
+  remove,
+  update,
+};
diff --git a/src/controller/user.controller.js b/src/controller/user.controller.js
new file mode 100644
index 00000000..09b0f9ed
--- /dev/null
+++ b/src/controller/user.controller.js
@@ -0,0 +1,95 @@
+const userService = require('../services/user.service');
+
+const get = async (req, res) => {
+  const users = await userService.getAll();
+
+  if (!users) {
+    res.send(users);
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(users);
+};
+
+const getOne = async (req, res) => {
+  const { id } = req.params;
+
+  const user = await userService.getById(+id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(user);
+};
+
+const update = async (req, res) => {
+  const { id } = req.params;
+  const { name } = req.body;
+  const user = await userService.getById(+id);
+
+  if (!user) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  if (typeof name !== 'string') {
+    res.sendStatus(422);
+
+    return;
+  }
+
+  await userService.updateUser({ id, name });
+
+  const updatedUser = await userService.getById(+id);
+
+  if (!updatedUser) {
+    res.sendStatus(404);
+
+    return;
+  }
+
+  res.send(updatedUser);
+};
+
+const create = async (req, res) => {
+  const { name } = req.body;
+
+  if (!name) {
+    res.sendStatus(400);
+
+    return;
+  }
+
+  const user = await userService.createUser(name);
+
+  res.statusCode = 201;
+  res.send(user);
+};
+
+const remove = async (req, res) => {
+  const { id } = req.params;
+  const userId = +id;
+
+  if (await userService.getById(userId)) {
+    await userService.deleteUser(userId);
+    res.sendStatus(204);
+
+    return;
+  }
+
+  res.sendStatus(404);
+};
+
+module.exports = {
+  get,
+  getOne,
+  update,
+  create,
+  remove,
+};
diff --git a/src/createServer.js b/src/createServer.js
index 1ea5542d..33c43205 100644
--- a/src/createServer.js
+++ b/src/createServer.js
@@ -1,7 +1,22 @@
 'use strict';
 
+const express = require('express');
+const cors = require('cors');
+
+const { router: userRouter } = require('./routes/users.route');
+const { router: expensesRoute } = require('./routes/expenses.route');
+
 const createServer = () => {
-  // your code goes here
+  const app = express();
+
+  app.use(cors());
+
+  app.use(express.json());
+
+  app.use('/users', userRouter);
+  app.use('/expenses', expensesRoute);
+
+  return app;
 };
 
 module.exports = {
diff --git a/src/db.js b/src/db.js
index 1ba3046c..8b939b9b 100644
--- a/src/db.js
+++ b/src/db.js
@@ -15,18 +15,13 @@ const {
   POSTGRES_DB,
 } = process.env;
 
-/*
-  All credentials setted to default values (exsept password - it is exapmle)
-  replace if needed with your own
-*/
-
 const sequelize = new Sequelize({
   database: POSTGRES_DB || 'postgres',
   username: POSTGRES_USER || 'postgres',
   host: POSTGRES_HOST || 'localhost',
   dialect: 'postgres',
   port: POSTGRES_PORT || 5432,
-  password: POSTGRES_PASSWORD || '123',
+  password: POSTGRES_PASSWORD || '123123',
 });
 
 module.exports = {
diff --git a/src/models/Expense.model.js b/src/models/Expense.model.js
index 567e1c3e..0d11d466 100644
--- a/src/models/Expense.model.js
+++ b/src/models/Expense.model.js
@@ -1,9 +1,43 @@
 'use strict';
 
 const { sequelize } = require('../db.js');
+const { DataTypes } = require('sequelize');
 
 const Expense = sequelize.define(
-  // your code goes here
+  'Expense',
+  {
+    id: {
+      type: DataTypes.INTEGER,
+      primaryKey: true,
+    },
+    userId: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    spentAt: {
+      type: DataTypes.TEXT,
+      allowNull: false,
+    },
+    title: {
+      type: DataTypes.TEXT,
+      allowNull: false,
+    },
+    amount: {
+      type: DataTypes.INTEGER,
+      allowNull: false,
+    },
+    category: {
+      type: DataTypes.TEXT,
+    },
+    note: {
+      type: DataTypes.TEXT,
+    },
+  },
+  {
+    tableName: 'Expense',
+    updatedAt: false,
+    createdAt: false,
+  },
 );
 
 module.exports = {
diff --git a/src/models/User.model.js b/src/models/User.model.js
index 61861c9e..6837f578 100644
--- a/src/models/User.model.js
+++ b/src/models/User.model.js
@@ -1,9 +1,26 @@
 'use strict';
 
 const { sequelize } = require('../db.js');
+const { DataTypes } = require('sequelize');
 
 const User = sequelize.define(
-  // your code goes here
+  'User',
+  {
+    id: {
+      type: DataTypes.INTEGER,
+      primaryKey: true,
+      allowNull: false,
+      autoIncrement: true,
+    },
+    name: {
+      type: DataTypes.TEXT,
+      allowNull: false,
+    },
+  },
+  {
+    updatedAt: false,
+    createdAt: false,
+  },
 );
 
 module.exports = {
diff --git a/src/routes/expenses.route.js b/src/routes/expenses.route.js
new file mode 100644
index 00000000..6875685e
--- /dev/null
+++ b/src/routes/expenses.route.js
@@ -0,0 +1,17 @@
+const expensesController = require('../controller/expenses.controller');
+const express = require('express');
+const router = express.Router();
+
+router.get('/', expensesController.get);
+
+router.get('/:id', expensesController.getOne);
+
+router.post('/', expensesController.create);
+
+router.delete('/:id', expensesController.remove);
+
+router.patch('/:id', express.json(), expensesController.update);
+
+module.exports = {
+  router,
+};
diff --git a/src/routes/users.route.js b/src/routes/users.route.js
new file mode 100644
index 00000000..77935e21
--- /dev/null
+++ b/src/routes/users.route.js
@@ -0,0 +1,19 @@
+const express = require('express');
+
+const userController = require('../controller/user.controller');
+
+const router = express.Router();
+
+router.get('/', userController.get);
+
+router.get('/:id', userController.getOne);
+
+router.patch('/:id', userController.update);
+
+router.post('/', userController.create);
+
+router.delete('/:id', userController.remove);
+
+module.exports = {
+  router,
+};
diff --git a/src/services/expenses.service.js b/src/services/expenses.service.js
new file mode 100644
index 00000000..766fecfd
--- /dev/null
+++ b/src/services/expenses.service.js
@@ -0,0 +1,81 @@
+const { Expense } = require('../models/Expense.model');
+const { generateRandomId } = require('../Random');
+
+const getAllExpenses = async () => {
+  return Expense.findAll();
+};
+
+const getById = async (id) => {
+  return Expense.findByPk(id);
+};
+
+const normalizeCategory = (categories) => {
+  return Array.isArray(categories) || !categories ? categories : [categories];
+};
+
+const filterExpensesById = (expenses, id) => {
+  return expenses.filter((exp) => exp.userId === parseInt(id));
+};
+
+const filterExpensesByCategory = (expenses, category) => {
+  return expenses.filter((exp) => category.includes(exp.category));
+};
+
+const filterExpensesByDate = (expenses, from, to) => {
+  return expenses.filter((exp) => {
+    const spentAt = new Date(exp.spentAt);
+
+    return spentAt >= from && spentAt <= to;
+  });
+};
+
+const create = async ({
+  userId,
+  spentAt,
+  title,
+  amount,
+  category = null,
+  note = null,
+}) => {
+  const id = generateRandomId();
+
+  return Expense.create({
+    id,
+    userId,
+    spentAt,
+    title,
+    amount,
+    category,
+    note,
+  });
+};
+
+const removeExpense = async (id) => {
+  return Expense.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+const updateExpense = async (exp, req, id) => {
+  const updatedFields = { ...req.body };
+
+  await Expense.update(updatedFields, {
+    where: { id },
+  });
+
+  return getById(id);
+};
+
+module.exports = {
+  getById,
+  getAllExpenses,
+  normalizeCategory,
+  filterExpensesById,
+  filterExpensesByCategory,
+  filterExpensesByDate,
+  create,
+  removeExpense,
+  updateExpense,
+};
diff --git a/src/services/user.service.js b/src/services/user.service.js
new file mode 100644
index 00000000..f5e476ce
--- /dev/null
+++ b/src/services/user.service.js
@@ -0,0 +1,36 @@
+const { User } = require('../models/User.model');
+const { generateRandomId } = require('../Random');
+
+const getAll = async () => {
+  return User.findAll();
+};
+
+const getById = async (id) => {
+  return User.findByPk(+id);
+};
+
+const updateUser = async ({ id, name }) => {
+  await User.update({ name }, { where: { id } });
+};
+
+const createUser = async (name) => {
+  const id = generateRandomId();
+
+  return User.create({ id, name });
+};
+
+const deleteUser = async (id) => {
+  await User.destroy({
+    where: {
+      id,
+    },
+  });
+};
+
+module.exports = {
+  getAll,
+  getById,
+  updateUser,
+  createUser,
+  deleteUser,
+};
diff --git a/src/setup.js b/src/setup.js
new file mode 100644
index 00000000..0bc9cf43
--- /dev/null
+++ b/src/setup.js
@@ -0,0 +1,5 @@
+const { User } = require('./models/User.model');
+const { Expense } = require('./models/Expense.model');
+
+User.sync({ force: true });
+Expense.sync({ force: true });