add these

.claude/plans/full-erp-features-execution.md

+# Full ERP Features Execution Plan
+## Every Missing Feature — Detailed Implementation Blueprint
+
+**Total Scope:** 70+ features across 8 phases
+**Estimated Timeline:** 30-39 weeks
+**Migration Phase Numbering:** Starting at Phase_56 (after existing Phase_55)
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 1: QUICK WINS (Week 1-3)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 1.1 — Customer & Supplier Credit Limits
+
+### Database Changes
+```
+Migration: Phase_56_001_add_credit_limits.php
+
+ALTER TABLE members ADD COLUMN credit_limit DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER membership_status;
+ALTER TABLE members ADD COLUMN credit_balance DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER credit_limit;
+
+ALTER TABLE suppliers ADD COLUMN credit_limit DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER email;
+ALTER TABLE suppliers ADD COLUMN credit_balance DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER credit_limit;
+```
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Members/Controllers/MemberController.php
+  - Add credit_limit to store/update validation and saving
+  - Add credit_balance display on show view
+
+MODIFY: app/Modules/Members/Views/show.php
+  - Add credit limit display section
+  - Show: حد الائتمان | التحصيلات النقدية | الحد المسموح به
+
+MODIFY: app/Modules/Inventory/Controllers/SupplierController.php
+  - Add credit_limit field to store/update
+
+MODIFY: app/Modules/Inventory/Views/suppliers/show.php
+  - Display credit information
+
+CREATE: app/Modules/Members/Services/CreditLimitService.php
+  Methods:
+  - checkMemberCredit(int $memberId, float $amount): bool
+  - getMemberAvailableCredit(int $memberId): float
+  - updateMemberCreditBalance(int $memberId): void
+  - checkSupplierCredit(int $supplierId, float $amount): bool
+  - getSupplierAvailableCredit(int $supplierId): float
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - In store(): call CreditLimitService::checkMemberCredit() before processing
+  - If exceeds: flash error "تم تجاوز حد الائتمان المسموح به" and redirect back
+
+MODIFY: app/Modules/Procurement/Controllers/VendorInvoiceController.php
+  - In store(): call CreditLimitService::checkSupplierCredit()
+```
+
+### Event Integration
+```
+MODIFY: app/Modules/Accounting/bootstrap.php
+  - Listen to 'payment.completed' → recalculate member credit_balance
+  - Listen to 'vendor_payment.completed' → recalculate supplier credit_balance
+```
+
+---
+
+## 1.2 — Purchase Order Delivery Tracking
+
+### Database Changes
+```
+Migration: Phase_56_002_add_po_delivery_tracking.php
+
+ALTER TABLE purchase_order_items ADD COLUMN expected_delivery_date DATE NULL AFTER quantity;
+ALTER TABLE purchase_order_items ADD COLUMN quantity_received DECIMAL(15,3) NOT NULL DEFAULT 0 AFTER expected_delivery_date;
+ALTER TABLE purchase_order_items ADD COLUMN delivery_percentage DECIMAL(5,2) GENERATED ALWAYS AS (
+  CASE WHEN quantity > 0 THEN ROUND((quantity_received / quantity) * 100, 2) ELSE 0 END
+) STORED;
+```
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Inventory/Controllers/PurchaseOrderController.php
+  - Add expected_delivery_date to store/receiveForm
+  - Update quantity_received on receive action
+
+MODIFY: app/Modules/Inventory/Views/purchase-orders/create.php
+  - Add date picker per line item for expected delivery
+
+MODIFY: app/Modules/Procurement/Controllers/ProcurementReportController.php
+  - Add method: overdueDeliveries()
+
+CREATE: app/Modules/Procurement/Views/reports/overdue-deliveries.php
+  - Table: PO#, Supplier, Item, Expected Date, Days Overdue, Qty Ordered, Qty Received, %
+
+MODIFY: app/Modules/Procurement/Routes.php
+  - Add: ['GET', '/procurement/reports/overdue-deliveries', 'Procurement\Controllers\ProcurementReportController@overdueDeliveries', ['auth'], 'procurement.report']
+```
+
+---
+
+## 1.3 — PO Balance Report (Ordered vs Received vs Remaining)
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Procurement/Controllers/ProcurementReportController.php
+  - Add method: poBalance()
+  - Query: SELECT po.*, poi.*, s.name as supplier_name, ii.name_ar as item_name
+    FROM purchase_orders po
+    JOIN purchase_order_items poi ON po.id = poi.purchase_order_id
+    JOIN suppliers s ON po.supplier_id = s.id
+    JOIN inventory_items ii ON poi.item_id = ii.id
+    WHERE poi.quantity > poi.quantity_received
+    GROUP BY po.id
+
+CREATE: app/Modules/Procurement/Views/reports/po-balance.php
+  - Filters: supplier, date range, item group
+  - Table: PO#, Date, Item, Qty Ordered, Qty Received, Remaining, Delivery %
+  - Summary row with totals
+
+MODIFY: app/Modules/Procurement/Routes.php
+  - Add route for PO balance report
+```
+
+---
+
+## 1.4 — Customer Account Statement
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Members/Controllers/MemberStatementController.php
+  namespace App\Modules\Members\Controllers;
+  
+  Methods:
+  - statement(Request $request, int $id)
+    → Fetches all financial movements for member:
+      - Payments (from payments table)
+      - Sales (from sales table)
+      - Fines (from fines table)
+      - Installments (from installment_schedule)
+      - Subscriptions (from subscriptions)
+    → Merges, sorts by date
+    → Calculates running balance (debit/credit)
+    → Returns detailed or summary view based on ?type=detailed|summary
+
+CREATE: app/Modules/Members/Views/statement.php
+  - Header: Member name, code, date range filter
+  - Table (detailed): التاريخ | نوع المستند | رقم المستند | البيان | مدين | دائن | الرصيد
+  - Table (summary): نوع المستند | عدد | إجمالي مدين | إجمالي دائن
+  - Footer: الإجمالي
+
+MODIFY: app/Modules/Members/Routes.php
+  - Add: ['GET', '/members/{id:\d+}/statement', 'Members\Controllers\MemberStatementController@statement', ['auth'], 'member.view']
+
+MODIFY: app/Modules/Members/bootstrap.php
+  - Add permission: 'member.statement' => ['ar' => 'كشف حساب العضو', 'en' => 'Member Statement']
+```
+
+---
+
+## 1.5 — Supplier Account Statement
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Inventory/Controllers/SupplierStatementController.php
+  namespace App\Modules\Inventory\Controllers;
+  
+  Methods:
+  - statement(Request $request, int $id)
+    → Fetches all movements for supplier:
+      - Purchase Orders (from purchase_orders)
+      - GRNs (from goods_received_notes)
+      - Vendor Invoices (from vendor_invoices)
+      - Vendor Payments (from vendor_payments)
+      - Returns to Vendor (from returns_to_vendor)
+    → Running balance calculation
+    → Detailed and summary modes
+
+CREATE: app/Modules/Inventory/Views/suppliers/statement.php
+  - Same format as member statement but for suppliers
+  - التاريخ | نوع المستند | رقم المستند | البيان | مدين | دائن | الرصيد
+
+MODIFY: app/Modules/Inventory/Routes.php
+  - Add: ['GET', '/inventory/suppliers/{id:\d+}/statement', 'Inventory\Controllers\SupplierStatementController@statement', ['auth'], 'supplier.view']
+```
+
+---
+
+## 1.6 — Sales Returns with Automatic Warehouse Update
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - In refund() method: after creating sale_refund record, call StockService to add items back
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php::refund()
+  Add after refund record creation:
+  ```php
+  // Return items to stock
+  foreach ($refundItems as $item) {
+      StockService::adjustStock(
+          itemId: $item['item_id'],
+          warehouseId: $sale['warehouse_id'],
+          quantity: $item['quantity'],
+          type: 'in',
+          reference: 'sale_refund',
+          referenceId: $refundId,
+          notes: "مرتجع مبيعات - فاتورة #{$sale['invoice_number']}"
+      );
+  }
+  EventBus::dispatch('sale.refunded', ['sale_id' => $saleId, 'refund_id' => $refundId, 'items' => $refundItems]);
+  ```
+
+MODIFY: app/Modules/Inventory/Services/StockService.php
+  - Ensure adjustStock method handles 'sale_refund' reference type
+```
+
+---
+
+## 1.7 — Inventory Opening Balances
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Inventory/Controllers/OpeningBalanceController.php
+  namespace App\Modules\Inventory\Controllers;
+  
+  Methods:
+  - index(Request $request)
+    → Show form: select warehouse, list all items with quantity input
+  - store(Request $request)
+    → For each item with quantity > 0:
+      - Create stock movement (type: 'opening_balance')
+      - Update item_warehouse_stocks
+    → Flash success
+
+CREATE: app/Modules/Inventory/Views/opening-balance/index.php
+  - Warehouse selector dropdown
+  - Items table: كود الصنف | اسم الصنف | الوحدة | الرصيد الحالي | رصيد أول المدة (input)
+  - Submit button
+
+MODIFY: app/Modules/Inventory/Routes.php
+  - ['GET', '/inventory/opening-balance', ...]
+  - ['POST', '/inventory/opening-balance', ...]
+
+MODIFY: app/Modules/Inventory/bootstrap.php
+  - Permission: 'inventory.opening_balance' => ['ar' => 'أرصدة أول المدة', 'en' => 'Opening Balances']
+```
+
+---
+
+## 1.8 — Asset Custody & Location Tracking
+
+### Database Changes
+```
+Migration: Phase_56_003_add_asset_custody_tracking.php
+
+ALTER TABLE asset_registers ADD COLUMN custodian_employee_id INT UNSIGNED NULL AFTER depreciation_start;
+ALTER TABLE asset_registers ADD COLUMN site_location VARCHAR(255) NULL AFTER custodian_employee_id;
+
+CREATE TABLE asset_custody_history (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    asset_id INT UNSIGNED NOT NULL,
+    from_employee_id INT UNSIGNED NULL,
+    to_employee_id INT UNSIGNED NULL,
+    from_location VARCHAR(255) NULL,
+    to_location VARCHAR(255) NULL,
+    transfer_date DATE NOT NULL,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_asset (asset_id),
+    KEY idx_employee (to_employee_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Inventory/Controllers/AssetController.php
+  - Add method: transferCustody(Request $request, int $id)
+  - Add method: custodyHistory(Request $request, int $id)
+
+CREATE: app/Modules/Inventory/Views/assets/transfer-custody.php
+  - Form: from employee (auto-filled), to employee (dropdown), location, date, notes
+
+CREATE: app/Modules/Inventory/Views/assets/custody-history.php
+  - Table: Date | From | To | Location | Notes | Done By
+
+MODIFY: app/Modules/Inventory/Routes.php
+  - ['GET', '/inventory/assets/{id:\d+}/transfer-custody', ...]
+  - ['POST', '/inventory/assets/{id:\d+}/transfer-custody', ...]
+  - ['GET', '/inventory/assets/{id:\d+}/custody-history', ...]
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 2: FINANCIAL & BANKING ENHANCEMENTS (Week 4-7)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 2.1 — Check Lifecycle Status Tracking
+
+### Database Changes
+```
+Migration: Phase_57_001_check_lifecycle_tracking.php
+
+CREATE TABLE instrument_status_history (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    instrument_id INT UNSIGNED NOT NULL,
+    from_status VARCHAR(50) NULL,
+    to_status VARCHAR(50) NOT NULL,
+    transition_date DATE NOT NULL,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_instrument (instrument_id),
+    KEY idx_date (transition_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE negotiable_instruments ADD COLUMN deposit_date DATE NULL AFTER maturity_date;
+ALTER TABLE negotiable_instruments ADD COLUMN collection_date DATE NULL AFTER deposit_date;
+ALTER TABLE negotiable_instruments ADD COLUMN bounce_date DATE NULL AFTER collection_date;
+ALTER TABLE negotiable_instruments ADD COLUMN endorsed_to VARCHAR(255) NULL AFTER bounce_date;
+ALTER TABLE negotiable_instruments ADD COLUMN endorsement_date DATE NULL AFTER endorsed_to;
+```
+
+### Status Workflow
+```
+ISSUED → DEPOSITED → COLLECTED (success path)
+ISSUED → DEPOSITED → BOUNCED (failure path)
+ISSUED → ENDORSED (transfer to another party)
+DEPOSITED → RETURNED (bank returns before maturity)
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Accounting/Services/InstrumentLifecycleService.php
+  namespace App\Modules\Accounting\Services;
+  
+  Methods:
+  - deposit(int $instrumentId, string $depositDate, ?string $notes): void
+    → Validate status = 'issued' or 'active'
+    → Update status to 'deposited', set deposit_date
+    → Insert status_history record
+    → Dispatch 'instrument.deposited' event
+    
+  - collect(int $instrumentId, string $collectionDate, ?string $notes): void
+    → Validate status = 'deposited'
+    → Update status to 'collected', set collection_date
+    → Insert status_history
+    → Auto-post journal entry (DR Bank, CR Instruments Receivable)
+    → Dispatch 'instrument.collected'
+    
+  - bounce(int $instrumentId, string $bounceDate, ?string $notes): void
+    → Validate status = 'deposited'
+    → Update status to 'bounced', set bounce_date
+    → Insert status_history
+    → Auto-post reversal journal entry
+    → Dispatch 'instrument.bounced'
+    
+  - endorse(int $instrumentId, string $endorsedTo, string $endorsementDate, ?string $notes): void
+    → Validate status = 'issued' or 'active'
+    → Update status to 'endorsed', set endorsed_to, endorsement_date
+    → Insert status_history
+    → Auto-post journal entry (DR AP/new party, CR Instruments)
+    → Dispatch 'instrument.endorsed'
+    
+  - getStatusHistory(int $instrumentId): array
+  - getValidTransitions(string $currentStatus): array
+
+MODIFY: app/Modules/Accounting/Controllers/NegotiableInstrumentController.php
+  - Add method: deposit(Request $request, int $id)
+  - Add method: collect(Request $request, int $id)
+  - Add method: bounce(Request $request, int $id)
+  - Add method: endorse(Request $request, int $id)
+  - Add method: statusHistory(Request $request, int $id)
+
+CREATE: app/Modules/Accounting/Views/instruments/status-actions.php
+  - Show current status with colored badge
+  - Show available actions as buttons based on current status
+  - Action modals with date/notes inputs
+
+CREATE: app/Modules/Accounting/Views/instruments/status-history.php
+  - Timeline view of all status changes
+
+MODIFY: app/Modules/Accounting/Routes.php
+  - ['POST', '/accounting/instruments/{id:\d+}/deposit', ...]
+  - ['POST', '/accounting/instruments/{id:\d+}/collect', ...]
+  - ['POST', '/accounting/instruments/{id:\d+}/bounce', ...]
+  - ['POST', '/accounting/instruments/{id:\d+}/endorse', ...]
+  - ['GET', '/accounting/instruments/{id:\d+}/history', ...]
+```
+
+---
+
+## 2.2 — Check Endorsement (تظهير)
+
+### Already covered in 2.1 endorse() method above
+### Additional UI:
+```
+CREATE: app/Modules/Accounting/Views/instruments/endorse-form.php
+  - Endorsed to (text field — person/company name)
+  - Endorsement date
+  - Reason/notes
+  - Original check details displayed for reference
+```
+
+---
+
+## 2.3 — Payment Note Portfolio Batch Processing
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Accounting/Controllers/InstrumentPortfolioController.php
+  - Add method: batchUpdateStatus(Request $request, int $id)
+    → Accept array of instrument IDs + target status
+    → Call InstrumentLifecycleService for each
+    → Return summary of successes/failures
+
+CREATE: app/Modules/Accounting/Views/portfolios/batch-update.php
+  - Portfolio header info
+  - Checkbox list of all instruments in portfolio
+  - "Select All" / "Deselect All" buttons
+  - Target status dropdown (filtered to valid transitions)
+  - Date field
+  - Notes field
+  - Submit button
+
+MODIFY: app/Modules/Accounting/Routes.php
+  - ['POST', '/accounting/portfolios/{id:\d+}/batch-update', ...]
+```
+
+---
+
+## 2.4 — Paper/Check Multi-Criteria Inquiry
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Accounting/Controllers/NegotiableInstrumentController.php
+  - Add method: advancedSearch(Request $request)
+    → Accept filters: serial, check_number, bank_id, status, type (check/note),
+      date_from, date_to, date_type (issue/maturity), party_name, 
+      amount_from, amount_to, direction (receivable/payable)
+    → Build dynamic WHERE clause
+    → Return paginated results
+
+CREATE: app/Modules/Accounting/Views/instruments/advanced-search.php
+  - Multi-field filter form (collapsible)
+  - Results grid: مسلسل | رقم الشيك | البنك | الجهة | القيمة | تاريخ الإصدار | الاستحقاق | الحالة | النوع
+  - Export to Excel button
+
+MODIFY: app/Modules/Accounting/Routes.php
+  - ['GET', '/accounting/instruments/search', ...]
+```
+
+---
+
+## 2.5 — Daily Cash Movement Report (Safe/Treasury)
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Accounting/Controllers/ReportController.php
+  - Add method: dailyCashMovement(Request $request)
+    → Accept: date, safe_id/bank_account_id
+    → Calculate: opening balance (sum of all prior movements)
+    → List all movements for the day with description
+    → Calculate: closing = opening + inflows - outflows
+
+CREATE: app/Modules/Accounting/Views/reports/daily-cash-movement.php
+  - Header: Safe/Bank name, Date
+  - Opening balance
+  - Inflows table: مسلسل | البيان | المبلغ | المرجع
+  - Outflows table: same structure
+  - Summary: Opening | + Inflows | - Outflows | = Closing
+
+MODIFY: app/Modules/Accounting/Routes.php
+  - ['GET', '/accounting/reports/daily-cash', ...]
+```
+
+---
+
+## 2.6 — Cross-Entity Settlements
+
+### Database Changes
+```
+Migration: Phase_57_002_cross_entity_settlements.php
+
+CREATE TABLE cross_entity_settlements (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    settlement_number VARCHAR(20) NOT NULL,
+    settlement_date DATE NOT NULL,
+    purpose ENUM('payment','advance','adjustment') NOT NULL,
+    
+    -- Source party
+    source_type ENUM('supplier','customer','bank','safe','member') NOT NULL,
+    source_id INT UNSIGNED NOT NULL,
+    source_name VARCHAR(255) NOT NULL,
+    
+    -- Destination party
+    dest_type ENUM('supplier','customer','bank','safe','member') NOT NULL,
+    dest_id INT UNSIGNED NOT NULL,
+    dest_name VARCHAR(255) NOT NULL,
+    
+    amount DECIMAL(15,2) NOT NULL,
+    notes TEXT NULL,
+    
+    journal_entry_id INT UNSIGNED NULL,
+    status ENUM('draft','posted','reversed') NOT NULL DEFAULT 'draft',
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (settlement_number),
+    KEY idx_source (source_type, source_id),
+    KEY idx_dest (dest_type, dest_id),
+    KEY idx_date (settlement_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Accounting/Controllers/SettlementController.php
+  Methods:
+  - index(Request $request) — list all settlements
+  - create(Request $request) — show form
+  - store(Request $request) — validate & save
+  - show(Request $request, int $id) — view details
+  - post(Request $request, int $id) — post to GL
+  - reverse(Request $request, int $id) — reverse
+
+CREATE: app/Modules/Accounting/Services/SettlementService.php
+  Methods:
+  - createSettlement(array $data): int
+  - postSettlement(int $id): void
+    → Create journal entry: DR source account, CR destination account
+    → Update related entity balances
+  - reverseSettlement(int $id): void
+  - getNextNumber(): string
+
+CREATE: app/Modules/Accounting/Models/CrossEntitySettlement.php
+  protected static string $table = 'cross_entity_settlements';
+
+CREATE: app/Modules/Accounting/Views/settlements/index.php
+CREATE: app/Modules/Accounting/Views/settlements/create.php
+  - Purpose dropdown: سداد | دفعة مقدمة | تسوية
+  - Source party: type dropdown + entity picker
+  - Destination party: type dropdown + entity picker
+  - Amount, Date, Notes
+CREATE: app/Modules/Accounting/Views/settlements/show.php
+
+MODIFY: app/Modules/Accounting/Routes.php
+  - Full CRUD + post + reverse routes for settlements
+
+MODIFY: app/Modules/Accounting/bootstrap.php
+  - Permissions: 'accounting.settlement.view', 'accounting.settlement.create', 'accounting.settlement.post'
+  - Menu item under Accounting
+```
+
+---
+
+## 2.7 — Bank Loan Management
+
+### Database Changes
+```
+Migration: Phase_57_003_bank_loans.php
+
+CREATE TABLE bank_loans (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    loan_number VARCHAR(30) NOT NULL,
+    bank_account_id INT UNSIGNED NOT NULL,
+    loan_type ENUM('short_term','long_term','revolving') NOT NULL,
+    principal_amount DECIMAL(15,2) NOT NULL,
+    interest_rate DECIMAL(5,4) NOT NULL,
+    term_months INT UNSIGNED NOT NULL,
+    start_date DATE NOT NULL,
+    end_date DATE NOT NULL,
+    payment_frequency ENUM('monthly','quarterly','semi_annual','annual') NOT NULL DEFAULT 'monthly',
+    
+    total_interest DECIMAL(15,2) NOT NULL DEFAULT 0,
+    total_paid_principal DECIMAL(15,2) NOT NULL DEFAULT 0,
+    total_paid_interest DECIMAL(15,2) NOT NULL DEFAULT 0,
+    outstanding_balance DECIMAL(15,2) NOT NULL DEFAULT 0,
+    
+    gl_account_id INT UNSIGNED NULL COMMENT 'Loan liability account',
+    interest_expense_account_id INT UNSIGNED NULL,
+    
+    status ENUM('active','completed','defaulted') NOT NULL DEFAULT 'active',
+    notes TEXT NULL,
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (loan_number),
+    KEY idx_bank (bank_account_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE bank_loan_schedule (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    loan_id INT UNSIGNED NOT NULL,
+    installment_number INT UNSIGNED NOT NULL,
+    due_date DATE NOT NULL,
+    principal_amount DECIMAL(15,2) NOT NULL,
+    interest_amount DECIMAL(15,2) NOT NULL,
+    total_amount DECIMAL(15,2) NOT NULL,
+    paid_amount DECIMAL(15,2) NOT NULL DEFAULT 0,
+    paid_date DATE NULL,
+    status ENUM('pending','paid','overdue','partial') NOT NULL DEFAULT 'pending',
+    journal_entry_id INT UNSIGNED NULL,
+    
+    KEY idx_loan (loan_id),
+    KEY idx_due (due_date),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Accounting/Controllers/BankLoanController.php
+  Methods:
+  - index — list loans with status filter
+  - create — new loan form
+  - store — validate, save, generate amortization schedule
+  - show — loan details with schedule
+  - payInstallment — record payment against schedule
+  - scheduleReport — amortization schedule view
+
+CREATE: app/Modules/Accounting/Services/BankLoanService.php
+  Methods:
+  - createLoan(array $data): int
+  - generateAmortizationSchedule(int $loanId): void
+    → Calculate PMT formula: M = P * [r(1+r)^n] / [(1+r)^n - 1]
+    → Split each payment into principal + interest
+    → Insert schedule records
+  - recordPayment(int $scheduleItemId, float $amount, string $date): void
+    → Post journal: DR Loan Payable + DR Interest Expense, CR Bank
+    → Update outstanding_balance
+  - checkOverdueInstallments(): array
+  - getOutstandingBalance(int $loanId): float
+
+CREATE: app/Modules/Accounting/Models/BankLoan.php
+CREATE: app/Modules/Accounting/Models/BankLoanSchedule.php
+
+CREATE: app/Modules/Accounting/Views/loans/index.php
+CREATE: app/Modules/Accounting/Views/loans/create.php
+  - Bank account (dropdown)
+  - Loan type, amount, rate, term, start date, frequency
+  - GL accounts mapping
+CREATE: app/Modules/Accounting/Views/loans/show.php
+  - Loan summary card
+  - Amortization schedule table: # | Due Date | Principal | Interest | Total | Paid | Status
+  - "Pay" button for pending installments
+
+MODIFY: app/Modules/Accounting/Routes.php
+  - CRUD + payInstallment routes
+
+MODIFY: app/Modules/Accounting/bootstrap.php
+  - Permissions: loan.view, loan.create, loan.pay
+  - Menu: "القروض البنكية" under Accounting
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 3: PROCUREMENT CYCLE ENHANCEMENT (Week 8-11)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 3.1 — Supplier Price Quote Management
+
+### Database Changes
+```
+Migration: Phase_58_001_supplier_price_quotes.php
+
+CREATE TABLE supplier_price_quotes (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    quote_number VARCHAR(20) NOT NULL,
+    requisition_id INT UNSIGNED NULL COMMENT 'Links to purchase_requisitions',
+    supplier_id INT UNSIGNED NOT NULL,
+    quote_date DATE NOT NULL,
+    valid_until DATE NULL,
+    delivery_days INT UNSIGNED NULL,
+    payment_terms VARCHAR(255) NULL,
+    currency VARCHAR(3) NOT NULL DEFAULT 'EGP',
+    total_amount DECIMAL(15,2) NOT NULL DEFAULT 0,
+    notes TEXT NULL,
+    status ENUM('draft','submitted','evaluated','accepted','rejected','expired') NOT NULL DEFAULT 'draft',
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (quote_number),
+    KEY idx_requisition (requisition_id),
+    KEY idx_supplier (supplier_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE supplier_quote_items (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    quote_id INT UNSIGNED NOT NULL,
+    item_id INT UNSIGNED NOT NULL,
+    quantity DECIMAL(15,3) NOT NULL,
+    unit_price DECIMAL(15,4) NOT NULL,
+    total_price DECIMAL(15,2) NOT NULL,
+    delivery_days INT UNSIGNED NULL,
+    notes VARCHAR(500) NULL,
+    
+    KEY idx_quote (quote_id),
+    KEY idx_item (item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Procurement/Controllers/SupplierQuoteController.php
+  Methods:
+  - index(Request $request) — list with filters (supplier, status, date range)
+  - create(Request $request) — form, optionally pre-fill from requisition
+  - store(Request $request) — validate, save quote + items
+  - show(Request $request, int $id) — view details
+  - edit(Request $request, int $id)
+  - update(Request $request, int $id)
+  - submit(Request $request, int $id) — mark as submitted
+  - createFromRequisition(Request $request, int $requisitionId) — pre-fill from PR
+
+CREATE: app/Modules/Procurement/Models/SupplierPriceQuote.php
+CREATE: app/Modules/Procurement/Models/SupplierQuoteItem.php
+
+CREATE: app/Modules/Procurement/Views/quotes/index.php
+CREATE: app/Modules/Procurement/Views/quotes/create.php
+  - Supplier selector (with lookup helper)
+  - Link to requisition (optional)
+  - Items grid: Item | Qty | Unit Price | Total | Delivery Days | Notes
+  - Validity date, payment terms, total
+CREATE: app/Modules/Procurement/Views/quotes/show.php
+
+MODIFY: app/Modules/Procurement/Routes.php
+  - Full CRUD + submit + createFromRequisition
+
+MODIFY: app/Modules/Procurement/bootstrap.php
+  - Permissions: procurement.quote.view, procurement.quote.create, procurement.quote.manage
+  - Menu: 'عروض أسعار الموردين' in Procurement submenu
+```
+
+---
+
+## 3.2 — Quote Evaluation & Side-by-Side Comparison
+
+### Database Changes
+```
+Migration: Phase_58_002_quote_evaluations.php
+
+CREATE TABLE quote_evaluations (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    evaluation_number VARCHAR(20) NOT NULL,
+    requisition_id INT UNSIGNED NOT NULL,
+    evaluation_date DATE NOT NULL,
+    
+    winning_quote_id INT UNSIGNED NULL,
+    winning_supplier_id INT UNSIGNED NULL,
+    justification TEXT NULL,
+    
+    purchase_order_id INT UNSIGNED NULL COMMENT 'PO created from this evaluation',
+    status ENUM('in_progress','completed','cancelled') NOT NULL DEFAULT 'in_progress',
+    
+    evaluated_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (evaluation_number),
+    KEY idx_requisition (requisition_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE quote_evaluation_criteria (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    evaluation_id INT UNSIGNED NOT NULL,
+    quote_id INT UNSIGNED NOT NULL,
+    price_score DECIMAL(5,2) NULL,
+    delivery_score DECIMAL(5,2) NULL,
+    quality_score DECIMAL(5,2) NULL,
+    terms_score DECIMAL(5,2) NULL,
+    total_score DECIMAL(5,2) NULL,
+    notes TEXT NULL,
+    
+    KEY idx_evaluation (evaluation_id),
+    KEY idx_quote (quote_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Procurement/Controllers/QuoteEvaluationController.php
+  Methods:
+  - index(Request $request) — list evaluations
+  - create(Request $request) — start new evaluation (select PR)
+  - store(Request $request) — create evaluation record
+  - show(Request $request, int $id) — THE BIG ONE: side-by-side comparison view
+  - score(Request $request, int $id) — save scoring criteria
+  - selectWinner(Request $request, int $id) — mark winning quote
+  - generatePO(Request $request, int $id) — create PO from winner
+
+CREATE: app/Modules/Procurement/Services/QuoteEvaluationService.php
+  Methods:
+  - getQuotesForRequisition(int $requisitionId): array
+    → Returns all quotes linked to this PR with their items
+  - buildComparisonMatrix(int $requisitionId): array
+    → Returns structure:
+      [
+        'items' => [
+          ['item_id' => 1, 'name' => '...', 'qty' => 100, 'quotes' => [
+            ['quote_id' => 1, 'supplier' => '...', 'unit_price' => 50, 'total' => 5000, 'delivery' => 7],
+            ['quote_id' => 2, 'supplier' => '...', 'unit_price' => 48, 'total' => 4800, 'delivery' => 14],
+          ]],
+        ],
+        'totals' => ['quote_1' => 50000, 'quote_2' => 48000],
+        'best_price_per_item' => [1 => 'quote_2', 2 => 'quote_1', ...],
+      ]
+  - createPOFromEvaluation(int $evaluationId): int
+    → Get winning quote
+    → Copy items to new purchase_order + purchase_order_items
+    → Link evaluation to PO
+    → Update statuses
+
+CREATE: app/Modules/Procurement/Views/evaluations/index.php
+CREATE: app/Modules/Procurement/Views/evaluations/show.php
+  THIS IS THE KEY VIEW — Side-by-side comparison:
+  ┌─────────────────────────────────────────────────────────────────────┐
+  │ تقييم عروض الأسعار - طلب شراء رقم: PR-0042                          │
+  ├──────────┬──────────┬──────────┬──────────┬──────────┬──────────────┤
+  │ الصنف    │ الكمية   │ مورد 1   │ مورد 2   │ مورد 3   │ أقل سعر     │
+  │          │          │ سعر|إجم  │ سعر|إجم  │ سعر|إجم  │             │
+  ├──────────┼──────────┼──────────┼──────────┼──────────┼──────────────┤
+  │ صنف أ    │ 100      │ 50|5000  │ 48|4800✓ │ 52|5200  │ مورد 2      │
+  │ صنف ب    │ 200      │ 30|6000✓ │ 35|7000  │ 32|6400  │ مورد 1      │
+  ├──────────┼──────────┼──────────┼──────────┼──────────┼──────────────┤
+  │ الإجمالي │          │ 11,000   │ 11,800   │ 11,600   │             │
+  │ التوصيل  │          │ 7 أيام   │ 14 يوم   │ 10 أيام  │             │
+  └──────────┴──────────┴──────────┴──────────┴──────────┴──────────────┘
+  
+  Buttons: [اختيار الفائز] [إصدار أمر شراء]
+
+MODIFY: app/Modules/Procurement/Routes.php
+  - CRUD + score + selectWinner + generatePO routes
+
+MODIFY: app/Modules/Procurement/bootstrap.php
+  - Permissions: procurement.evaluation.view, procurement.evaluation.create, procurement.evaluation.decide
+  - Menu: 'تقييم عروض الأسعار'
+```
+
+---
+
+## 3.3 — Supplier Payment Scheduling
+
+### Database Changes
+```
+Migration: Phase_58_003_supplier_payment_scheduling.php
+
+CREATE TABLE supplier_payment_schedules (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    schedule_number VARCHAR(20) NOT NULL,
+    supplier_id INT UNSIGNED NOT NULL,
+    vendor_invoice_id INT UNSIGNED NULL,
+    total_amount DECIMAL(15,2) NOT NULL,
+    installments_count INT UNSIGNED NOT NULL,
+    start_date DATE NOT NULL,
+    frequency ENUM('weekly','biweekly','monthly') NOT NULL DEFAULT 'monthly',
+    notes TEXT NULL,
+    status ENUM('active','completed','cancelled') NOT NULL DEFAULT 'active',
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (schedule_number),
+    KEY idx_supplier (supplier_id),
+    KEY idx_invoice (vendor_invoice_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE supplier_payment_schedule_items (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    schedule_id INT UNSIGNED NOT NULL,
+    installment_number INT UNSIGNED NOT NULL,
+    due_date DATE NOT NULL,
+    amount DECIMAL(15,2) NOT NULL,
+    paid_amount DECIMAL(15,2) NOT NULL DEFAULT 0,
+    payment_method ENUM('cash','check','transfer') NULL,
+    paid_date DATE NULL,
+    vendor_payment_id INT UNSIGNED NULL,
+    status ENUM('pending','paid','overdue','partial') NOT NULL DEFAULT 'pending',
+    
+    KEY idx_schedule (schedule_id),
+    KEY idx_due (due_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Procurement/Controllers/SupplierPaymentScheduleController.php
+  Methods:
+  - index — list schedules
+  - create — form (select supplier, invoice, amounts)
+  - store — generate schedule items
+  - show — view schedule with items
+  - payItem — record payment for one installment
+
+CREATE: app/Modules/Procurement/Services/SupplierPaymentScheduleService.php
+  - createSchedule(array $data): int
+  - generateInstallments(int $scheduleId, float $total, int $count, string $startDate, string $frequency): void
+  - recordPayment(int $itemId, float $amount, string $method, string $date): void
+  - getOverdueItems(): array
+  - getUpcomingItems(int $days = 7): array
+
+CREATE: Views for schedule CRUD
+MODIFY: Routes.php, bootstrap.php with permissions and menu
+```
+
+---
+
+## 3.4 — Item Price Deviation Monitoring
+
+### Database Changes
+```
+Migration: Phase_58_004_item_price_tracking.php
+
+CREATE TABLE item_price_history (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    supplier_id INT UNSIGNED NULL,
+    price_type ENUM('purchase','sale') NOT NULL,
+    unit_price DECIMAL(15,4) NOT NULL,
+    quantity DECIMAL(15,3) NOT NULL,
+    reference_type VARCHAR(50) NOT NULL COMMENT 'vendor_invoice, purchase_order, sale',
+    reference_id INT UNSIGNED NOT NULL,
+    recorded_date DATE NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_item (item_id),
+    KEY idx_supplier (supplier_id),
+    KEY idx_date (recorded_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE inventory_items ADD COLUMN standard_cost DECIMAL(15,4) NULL AFTER cost_price;
+ALTER TABLE inventory_items ADD COLUMN price_deviation_threshold DECIMAL(5,2) NOT NULL DEFAULT 10.00 COMMENT 'Percentage' AFTER standard_cost;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Inventory/Services/PriceMonitoringService.php
+  Methods:
+  - recordPrice(int $itemId, ?int $supplierId, string $type, float $price, float $qty, string $refType, int $refId): void
+  - checkDeviation(int $itemId, float $newPrice): ?array
+    → Compare vs standard_cost
+    → If deviation > threshold: return ['item_id', 'standard', 'actual', 'deviation_pct', 'alert']
+  - getItemPriceHistory(int $itemId, ?int $supplierId, ?string $dateFrom, ?string $dateTo): array
+  - getPriceDeviationReport(float $thresholdPct): array
+
+MODIFY: app/Modules/Procurement/Services/VendorInvoiceService.php
+  - After invoice approval: call PriceMonitoringService::recordPrice() for each line item
+  - If deviation detected: flash warning (don't block, just warn)
+
+CREATE: app/Modules/Procurement/Views/reports/price-deviation.php
+  - Table: Item | Standard Price | Actual Price | Deviation % | Supplier | Invoice# | Date
+  - Color-code: green (<5%), yellow (5-10%), red (>10%)
+```
+
+---
+
+## 3.5 — Purchase vs Budget Comparison
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Procurement/Controllers/ProcurementReportController.php
+  - Add method: budgetComparison(Request $request)
+    → Query actual purchases grouped by cost_center / budget account
+    → Join with account_budgets or cost_center_budgets
+    → Calculate: budget | actual | variance | variance %
+
+CREATE: app/Modules/Procurement/Views/reports/budget-comparison.php
+  - Filters: fiscal year, cost center, account
+  - Table: Account/Center | Budget | Actual YTD | Variance | % Used
+  - Progress bars for visual representation
+  - Red highlight for over-budget items
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 4: HR & PAYROLL ENHANCEMENTS (Week 12-16)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 4.1 — Overtime System
+
+### Database Changes
+```
+Migration: Phase_59_001_overtime_system.php
+
+CREATE TABLE hr_overtime_types (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    rate_multiplier DECIMAL(4,2) NOT NULL DEFAULT 1.50 COMMENT '1.5x, 2x, etc',
+    max_hours_per_day DECIMAL(4,2) NULL,
+    max_hours_per_month DECIMAL(5,2) NULL,
+    requires_approval TINYINT(1) NOT NULL DEFAULT 1,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE hr_overtime_requests (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    overtime_type_id INT UNSIGNED NOT NULL,
+    request_date DATE NOT NULL,
+    start_time TIME NOT NULL,
+    end_time TIME NOT NULL,
+    hours DECIMAL(4,2) NOT NULL,
+    reason TEXT NULL,
+    status ENUM('pending','approved','rejected','cancelled') NOT NULL DEFAULT 'pending',
+    approved_by INT UNSIGNED NULL,
+    approved_at DATETIME NULL,
+    rejection_reason VARCHAR(500) NULL,
+    payroll_run_id INT UNSIGNED NULL COMMENT 'Linked when processed in payroll',
+    calculated_amount DECIMAL(10,2) NULL,
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_employee (employee_id),
+    KEY idx_date (request_date),
+    KEY idx_status (status),
+    KEY idx_payroll (payroll_run_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+-- Seed default overtime types
+INSERT INTO hr_overtime_types (name_ar, name_en, rate_multiplier) VALUES
+('عمل إضافي عادي', 'Regular Overtime', 1.50),
+('عمل إضافي ليلي', 'Night Overtime', 2.00),
+('عمل إضافي أجازات', 'Holiday Overtime', 2.50);
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/HR/Controllers/OvertimeController.php
+  Methods:
+  - types() — manage overtime types
+  - storeType() / updateType()
+  - index() — list overtime requests (filterable)
+  - request() — employee submits request
+  - storeRequest()
+  - approve(int $id)
+  - reject(int $id)
+  - monthly(Request $request) — monthly overtime summary
+
+CREATE: app/Modules/HR/Services/OvertimeService.php
+  Methods:
+  - calculateOvertimeAmount(int $employeeId, float $hours, int $typeId): float
+    → Get employee hourly rate = monthly_salary / (working_days * hours_per_day)
+    → Multiply by rate_multiplier from overtime_type
+    → Return amount
+  - getMonthlyOvertimeForPayroll(int $employeeId, string $month): array
+    → Sum all approved overtime for the month
+    → Return ['total_hours' => x, 'total_amount' => y, 'breakdown' => [...]]
+
+MODIFY: app/Modules/HR/Controllers/PayrollController.php
+  - In calculate(): include overtime from OvertimeService::getMonthlyOvertimeForPayroll()
+  - Add overtime as a payroll component
+
+CREATE: Views for overtime CRUD + request + approval
+MODIFY: Routes, bootstrap with permissions
+```
+
+---
+
+## 4.2 — Attendance Violation Detection
+
+### Database Changes
+```
+Migration: Phase_59_002_attendance_violations.php
+
+CREATE TABLE hr_attendance_violations (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    violation_date DATE NOT NULL,
+    violation_type ENUM('late_arrival','early_departure','absence','unauthorized_absence','incomplete_day') NOT NULL,
+    scheduled_time TIME NULL COMMENT 'When they should have been',
+    actual_time TIME NULL COMMENT 'When they actually were',
+    difference_minutes INT NULL COMMENT 'How many minutes off',
+    auto_detected TINYINT(1) NOT NULL DEFAULT 1,
+    penalty_applied TINYINT(1) NOT NULL DEFAULT 0,
+    penalty_amount DECIMAL(10,2) NULL,
+    notes VARCHAR(500) NULL,
+    acknowledged TINYINT(1) NOT NULL DEFAULT 0,
+    
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_employee (employee_id),
+    KEY idx_date (violation_date),
+    KEY idx_type (violation_type)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE hr_attendance_rules (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    rule_name_ar VARCHAR(100) NOT NULL,
+    rule_type ENUM('grace_period','late_penalty','absence_penalty','early_leave_penalty') NOT NULL,
+    threshold_minutes INT UNSIGNED NOT NULL DEFAULT 0 COMMENT 'Minutes before this rule triggers',
+    penalty_type ENUM('none','warning','deduction_fixed','deduction_percentage','deduction_hours') NOT NULL DEFAULT 'warning',
+    penalty_value DECIMAL(10,2) NOT NULL DEFAULT 0,
+    max_occurrences_per_month INT UNSIGNED NULL COMMENT 'After this many, escalate',
+    escalation_penalty_type ENUM('none','deduction_day','deduction_percentage') NULL,
+    escalation_penalty_value DECIMAL(10,2) NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+-- Default rules
+INSERT INTO hr_attendance_rules (rule_name_ar, rule_type, threshold_minutes, penalty_type, penalty_value) VALUES
+('فترة سماح', 'grace_period', 15, 'none', 0),
+('تأخير بسيط (15-30 دقيقة)', 'late_penalty', 30, 'warning', 0),
+('تأخير متوسط (30-60 دقيقة)', 'late_penalty', 60, 'deduction_hours', 1),
+('تأخير كبير (أكثر من ساعة)', 'late_penalty', 120, 'deduction_hours', 2),
+('غياب بدون إذن', 'absence_penalty', 0, 'deduction_day', 1);
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/HR/Services/AttendanceViolationService.php
+  Methods:
+  - detectViolations(string $date): array
+    → For each employee with attendance on $date:
+      - Compare check_in time vs scheduled start (from work_schedule or shift)
+      - If late beyond grace_period → create violation
+      - Compare check_out time vs scheduled end
+      - If early → create violation
+    → For employees with NO attendance record and no leave:
+      - Create 'absence' or 'unauthorized_absence' violation
+    → Return array of detected violations
+    
+  - applyPenalties(string $month): array
+    → For each employee, count violations in month
+    → Apply rules based on threshold and occurrence count
+    → Return penalties to include in payroll
+
+  - getViolationSummary(int $employeeId, string $month): array
+  - acknowledgeViolation(int $violationId): void
+
+CREATE: app/Modules/HR/Controllers/AttendanceViolationController.php
+  Methods:
+  - index() — list violations with filters
+  - detect() — trigger detection for a date
+  - rules() — manage rules
+  - storeRule() / updateRule()
+  - summary() — monthly summary per employee
+
+MODIFY: app/Modules/HR/Controllers/PayrollController.php
+  - In calculate(): call AttendanceViolationService::applyPenalties() to include deductions
+
+CREATE: Views for violations list, rules config, summary
+MODIFY: Routes, bootstrap
+```
+
+---
+
+## 4.3 — Permission Requests (Hourly Leaves)
+
+### Database Changes
+```
+Migration: Phase_59_003_permission_requests.php
+
+CREATE TABLE hr_permission_requests (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    permission_date DATE NOT NULL,
+    start_time TIME NOT NULL,
+    end_time TIME NOT NULL,
+    duration_hours DECIMAL(4,2) NOT NULL,
+    reason VARCHAR(500) NOT NULL,
+    status ENUM('pending','approved','rejected','cancelled') NOT NULL DEFAULT 'pending',
+    approved_by INT UNSIGNED NULL,
+    approved_at DATETIME NULL,
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_employee (employee_id),
+    KEY idx_date (permission_date),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/HR/Controllers/PermissionRequestController.php
+  Methods: index, request, store, approve, reject, monthly
+
+CREATE: app/Modules/HR/Views/permissions/index.php
+CREATE: app/Modules/HR/Views/permissions/request.php
+  - Date, start time, end time (auto-calc duration), reason
+  
+MODIFY: Routes, bootstrap with 'hr.permission.view', 'hr.permission.request', 'hr.permission.approve'
+```
+
+---
+
+## 4.4 — Social Insurance Auto-Calculation
+
+### Database Changes
+```
+Migration: Phase_59_004_insurance_configuration.php
+
+CREATE TABLE hr_insurance_config (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    effective_date DATE NOT NULL,
+    basic_salary_cap DECIMAL(12,2) NOT NULL COMMENT 'Max basic insurable salary',
+    variable_salary_cap DECIMAL(12,2) NOT NULL COMMENT 'Max variable insurable salary',
+    employer_basic_rate DECIMAL(5,4) NOT NULL COMMENT 'e.g. 0.1850 = 18.5%',
+    employer_variable_rate DECIMAL(5,4) NOT NULL,
+    employee_basic_rate DECIMAL(5,4) NOT NULL COMMENT 'e.g. 0.1100 = 11%',
+    employee_variable_rate DECIMAL(5,4) NOT NULL,
+    min_basic_salary DECIMAL(12,2) NOT NULL DEFAULT 0 COMMENT 'Floor for insurance calc',
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    
+    KEY idx_effective (effective_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+-- Egyptian 2024/2025 rates (example)
+INSERT INTO hr_insurance_config (effective_date, basic_salary_cap, variable_salary_cap, 
+  employer_basic_rate, employer_variable_rate, employee_basic_rate, employee_variable_rate, min_basic_salary)
+VALUES ('2024-01-01', 12600.00, 10900.00, 0.1850, 0.1150, 0.1100, 0.1100, 2000.00);
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/HR/Services/InsuranceCalculationService.php
+  Methods:
+  - calculate(int $employeeId, string $month): array
+    → Get employee salary (basic + variable)
+    → Get active insurance config
+    → Apply caps: min(basic_salary, basic_salary_cap)
+    → Calculate:
+      - employee_basic_share = capped_basic * employee_basic_rate
+      - employee_variable_share = capped_variable * employee_variable_rate  
+      - employer_basic_share = capped_basic * employer_basic_rate
+      - employer_variable_share = capped_variable * employer_variable_rate
+    → Return ['employee_total', 'employer_total', 'breakdown' => [...]]
+    
+  - calculateBulk(string $month): array — for all active employees
+  - getConfig(?string $date = null): array — get applicable config
+
+CREATE: app/Modules/HR/Controllers/InsuranceConfigController.php
+  - CRUD for insurance configuration
+
+MODIFY: app/Modules/HR/Controllers/PayrollController.php
+  - In calculate(): auto-include insurance deduction from InsuranceCalculationService
+
+CREATE: app/Modules/HR/Views/insurance/config.php
+  - Configuration form for rates and caps
+```
+
+---
+
+## 4.5 — Progressive Tax Bracket Calculation
+
+### Database Changes
+```
+Migration: Phase_59_005_tax_brackets.php
+
+CREATE TABLE hr_tax_brackets (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    effective_year INT UNSIGNED NOT NULL,
+    bracket_from DECIMAL(12,2) NOT NULL,
+    bracket_to DECIMAL(12,2) NOT NULL,
+    rate DECIMAL(5,4) NOT NULL COMMENT '0.0000 to 1.0000',
+    is_exempt TINYINT(1) NOT NULL DEFAULT 0,
+    description_ar VARCHAR(255) NULL,
+    
+    KEY idx_year (effective_year)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE hr_tax_exemptions (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    effective_year INT UNSIGNED NOT NULL,
+    exemption_type VARCHAR(50) NOT NULL COMMENT 'personal, insurance, etc',
+    description_ar VARCHAR(255) NOT NULL,
+    amount DECIMAL(12,2) NOT NULL,
+    is_percentage TINYINT(1) NOT NULL DEFAULT 0,
+    
+    KEY idx_year (effective_year)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+-- Egyptian 2024 tax brackets (example)
+INSERT INTO hr_tax_brackets (effective_year, bracket_from, bracket_to, rate, is_exempt, description_ar) VALUES
+(2024, 0, 40000, 0.0000, 1, 'شريحة معفاة'),
+(2024, 40000, 55000, 0.1000, 0, '10%'),
+(2024, 55000, 70000, 0.1500, 0, '15%'),
+(2024, 70000, 200000, 0.2000, 0, '20%'),
+(2024, 200000, 400000, 0.2250, 0, '22.5%'),
+(2024, 400000, 999999999, 0.2500, 0, '25%');
+
+INSERT INTO hr_tax_exemptions (effective_year, exemption_type, description_ar, amount) VALUES
+(2024, 'personal', 'إعفاء شخصي', 20000),
+(2024, 'insurance', 'حصة التأمينات (خصم)', 0);
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/HR/Services/TaxCalculationService.php
+  Methods:
+  - calculateAnnualTax(float $annualTaxableIncome, int $year): float
+    → Get brackets for year
+    → For each bracket: tax += (min(income, bracket_to) - bracket_from) * rate
+    → Apply exemptions
+    → Return annual tax
+    
+  - calculateMonthlyTax(int $employeeId, string $month): float
+    → Get annual gross salary projection
+    → Subtract exemptions (personal + insurance contributions)
+    → Calculate annual tax
+    → Divide by 12 for monthly
+    → Adjust for YTD actual vs expected (reconciliation)
+    
+  - yearEndReconciliation(int $employeeId, int $year): array
+    → Compare actual annual income vs projected
+    → Calculate actual tax owed vs tax already withheld
+    → Return adjustment amount
+
+CREATE: app/Modules/HR/Controllers/TaxConfigController.php
+  - CRUD for brackets and exemptions
+
+MODIFY: app/Modules/HR/Controllers/PayrollController.php
+  - In calculate(): use TaxCalculationService for tax deduction
+```
+
+---
+
+## 4.6 — Shift Management
+
+### Database Changes
+```
+Migration: Phase_59_006_shift_management.php
+
+CREATE TABLE hr_shifts (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    start_time TIME NOT NULL,
+    end_time TIME NOT NULL,
+    break_start TIME NULL,
+    break_end TIME NULL,
+    break_duration_minutes INT UNSIGNED NOT NULL DEFAULT 0,
+    working_hours DECIMAL(4,2) NOT NULL,
+    is_night_shift TINYINT(1) NOT NULL DEFAULT 0,
+    grace_minutes INT UNSIGNED NOT NULL DEFAULT 15,
+    overtime_after_minutes INT UNSIGNED NULL COMMENT 'Auto-overtime after this many extra minutes',
+    color_code VARCHAR(7) NULL COMMENT 'For calendar display',
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE hr_shift_assignments (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    shift_id INT UNSIGNED NOT NULL,
+    start_date DATE NOT NULL,
+    end_date DATE NULL COMMENT 'NULL = ongoing',
+    rotation_pattern ENUM('fixed','weekly','biweekly','monthly') NOT NULL DEFAULT 'fixed',
+    notes VARCHAR(255) NULL,
+    
+    KEY idx_employee (employee_id),
+    KEY idx_shift (shift_id),
+    KEY idx_dates (start_date, end_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/HR/Controllers/ShiftController.php
+  Methods: index, create, store, edit, update, assign, calendar
+
+CREATE: app/Modules/HR/Views/shifts/index.php — list shifts
+CREATE: app/Modules/HR/Views/shifts/create.php — shift form
+CREATE: app/Modules/HR/Views/shifts/assign.php — assign employees to shifts
+CREATE: app/Modules/HR/Views/shifts/calendar.php — visual shift calendar
+
+MODIFY: app/Modules/HR/Services/AttendanceViolationService.php
+  - Use shift assignment to determine expected times (not just work schedule)
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 5: ADVANCED INVENTORY & SALES (Week 17-22)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 5.1 — Bill of Materials (BOM)
+
+### Database Changes
+```
+Migration: Phase_60_001_bill_of_materials.php
+
+CREATE TABLE bill_of_materials (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    parent_item_id INT UNSIGNED NOT NULL COMMENT 'The composite/finished item',
+    version INT UNSIGNED NOT NULL DEFAULT 1,
+    effective_date DATE NOT NULL,
+    end_date DATE NULL,
+    yield_quantity DECIMAL(15,3) NOT NULL DEFAULT 1 COMMENT 'How many parent items this BOM produces',
+    notes TEXT NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    KEY idx_parent (parent_item_id),
+    UNIQUE KEY uk_item_version (parent_item_id, version)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE bom_components (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    bom_id INT UNSIGNED NOT NULL,
+    component_item_id INT UNSIGNED NOT NULL,
+    quantity DECIMAL(15,6) NOT NULL,
+    unit_of_measure VARCHAR(50) NULL,
+    waste_percentage DECIMAL(5,2) NOT NULL DEFAULT 0 COMMENT 'Expected waste/scrap %',
+    is_optional TINYINT(1) NOT NULL DEFAULT 0,
+    sort_order INT UNSIGNED NOT NULL DEFAULT 0,
+    notes VARCHAR(255) NULL,
+    
+    KEY idx_bom (bom_id),
+    KEY idx_component (component_item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE inventory_items ADD COLUMN has_bom TINYINT(1) NOT NULL DEFAULT 0 AFTER is_active;
+ALTER TABLE inventory_items ADD COLUMN bom_cost DECIMAL(15,4) NULL COMMENT 'Rolled-up component cost' AFTER has_bom;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Inventory/Controllers/BOMController.php
+  Methods:
+  - index() — list all items with BOMs
+  - show(int $itemId) — show BOM for item
+  - create(int $itemId) — create/edit BOM
+  - store(Request $request) — save BOM + components
+  - rollupCost(int $bomId) — recalculate BOM cost from components
+  - explode(int $itemId, float $quantity) — show all components needed for N units
+
+CREATE: app/Modules/Inventory/Services/BOMService.php
+  Methods:
+  - getActiveBOM(int $itemId): ?array
+  - explodeBOM(int $itemId, float $quantity): array
+    → Recursively expand components (BOM within BOM)
+    → Apply waste percentages
+    → Return flat list: [['item_id' => x, 'quantity_needed' => y], ...]
+  - deductComponents(int $itemId, float $quantity, int $warehouseId, string $reference, int $referenceId): void
+    → Get BOM → explode → for each component: deduct stock
+  - rollupCost(int $bomId): float
+    → Sum(component.cost_price * component.quantity * (1 + waste%))
+  - checkComponentAvailability(int $itemId, float $quantity, int $warehouseId): array
+    → Return which components have insufficient stock
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - In store(): for items with has_bom=1, call BOMService::deductComponents() instead of simple stock deduction
+
+CREATE: app/Modules/Inventory/Views/bom/show.php
+  - Parent item header
+  - Components table: # | Component Item | Qty per Unit | Waste % | Effective Qty | Unit Cost | Total Cost
+  - Total BOM cost
+  - "Check Availability" button
+
+CREATE: app/Modules/Inventory/Views/bom/create.php
+  - Parent item (fixed)
+  - Dynamic rows for components: item picker + qty + waste% + optional flag
+  - Add/remove row buttons
+
+MODIFY: app/Modules/Inventory/Routes.php
+MODIFY: app/Modules/Inventory/bootstrap.php
+  - Permissions: 'inventory.bom.view', 'inventory.bom.manage'
+  - Menu: 'قوائم المواد (BOM)' under Inventory
+```
+
+---
+
+## 5.2 — Multiple Units per Item with Conversion
+
+### Database Changes
+```
+Migration: Phase_60_002_item_units.php
+
+CREATE TABLE item_units (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    unit_name_ar VARCHAR(50) NOT NULL,
+    unit_name_en VARCHAR(50) NULL,
+    conversion_factor DECIMAL(15,6) NOT NULL COMMENT 'How many base units in this unit',
+    is_base_unit TINYINT(1) NOT NULL DEFAULT 0,
+    barcode VARCHAR(50) NULL COMMENT 'Different barcode per unit pack',
+    purchase_default TINYINT(1) NOT NULL DEFAULT 0,
+    sale_default TINYINT(1) NOT NULL DEFAULT 0,
+    sort_order INT UNSIGNED NOT NULL DEFAULT 0,
+    
+    KEY idx_item (item_id),
+    UNIQUE KEY uk_item_unit (item_id, unit_name_ar)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Inventory/Services/UnitConversionService.php
+  Methods:
+  - convertToBaseUnit(int $itemId, float $quantity, int $unitId): float
+    → quantity * conversion_factor
+  - convertFromBaseUnit(int $itemId, float $baseQuantity, int $unitId): float
+    → baseQuantity / conversion_factor
+  - getItemUnits(int $itemId): array
+  - getPurchaseDefaultUnit(int $itemId): ?array
+  - getSaleDefaultUnit(int $itemId): ?array
+
+MODIFY: app/Modules/Inventory/Controllers/ItemController.php
+  - In create/edit: add unit management section
+  - Store/update: save item_units
+
+MODIFY: app/Modules/Inventory/Views/items/create.php
+  - Add "Units" section: dynamic rows for unit_name, conversion_factor, is_base, purchase_default, sale_default
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - When adding item to sale: show unit dropdown, convert quantity to base for stock deduction
+
+MODIFY: app/Modules/Procurement/Controllers/VendorInvoiceController.php
+  - Allow selecting purchase unit, convert to base for stock-in
+```
+
+---
+
+## 5.3 — Sales Representative & Commission
+
+### Database Changes
+```
+Migration: Phase_60_003_sales_reps_commissions.php
+
+CREATE TABLE sales_representatives (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NULL COMMENT 'If linked to an employee',
+    code VARCHAR(20) NOT NULL,
+    name_ar VARCHAR(100) NOT NULL,
+    phone VARCHAR(20) NULL,
+    commission_type ENUM('flat','percentage','tiered') NOT NULL DEFAULT 'percentage',
+    commission_rate DECIMAL(5,4) NULL COMMENT 'For percentage type',
+    commission_flat DECIMAL(10,2) NULL COMMENT 'For flat type',
+    target_amount DECIMAL(15,2) NULL COMMENT 'Monthly sales target',
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_code (code),
+    KEY idx_employee (employee_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE sales_commission_tiers (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    representative_id INT UNSIGNED NOT NULL,
+    tier_from DECIMAL(15,2) NOT NULL,
+    tier_to DECIMAL(15,2) NOT NULL,
+    rate DECIMAL(5,4) NOT NULL,
+    
+    KEY idx_rep (representative_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE sales_commissions (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    representative_id INT UNSIGNED NOT NULL,
+    sale_id INT UNSIGNED NOT NULL,
+    sale_amount DECIMAL(15,2) NOT NULL,
+    commission_amount DECIMAL(10,2) NOT NULL,
+    period VARCHAR(7) NOT NULL COMMENT 'YYYY-MM',
+    is_paid TINYINT(1) NOT NULL DEFAULT 0,
+    paid_date DATE NULL,
+    
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_rep (representative_id),
+    KEY idx_sale (sale_id),
+    KEY idx_period (period)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE sales ADD COLUMN representative_id INT UNSIGNED NULL AFTER member_id;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Sales/Controllers/RepresentativeController.php
+  Methods: index, create, store, show, edit, update, commissionReport, payCommissions
+
+CREATE: app/Modules/Sales/Services/CommissionService.php
+  Methods:
+  - calculateCommission(int $repId, float $saleAmount): float
+    → Based on commission_type: flat, percentage, or tiered calculation
+  - recordCommission(int $repId, int $saleId, float $saleAmount): void
+  - getMonthlyCommissions(int $repId, string $month): array
+  - getCommissionReport(string $month): array — all reps
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - Add representative_id field to sale form
+  - After sale completion: call CommissionService::recordCommission()
+
+CREATE: Views for rep CRUD + commission reports
+MODIFY: Routes, bootstrap
+```
+
+---
+
+## 5.4 — Per-Customer Pricing & Discounts
+
+### Database Changes
+```
+Migration: Phase_60_004_customer_pricing.php
+
+CREATE TABLE customer_price_lists (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    discount_percentage DECIMAL(5,2) NOT NULL DEFAULT 0,
+    is_default TINYINT(1) NOT NULL DEFAULT 0,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE customer_item_prices (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    member_id INT UNSIGNED NULL COMMENT 'Specific member price',
+    price_list_id INT UNSIGNED NULL COMMENT 'Or via price list',
+    item_id INT UNSIGNED NOT NULL,
+    special_price DECIMAL(15,4) NULL COMMENT 'Override price',
+    discount_percentage DECIMAL(5,2) NULL COMMENT 'Or just a discount',
+    effective_from DATE NULL,
+    effective_to DATE NULL,
+    
+    KEY idx_member (member_id),
+    KEY idx_list (price_list_id),
+    KEY idx_item (item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE members ADD COLUMN price_list_id INT UNSIGNED NULL AFTER credit_balance;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Sales/Services/PricingService.php
+  Methods:
+  - getItemPriceForMember(int $itemId, ?int $memberId): float
+    → Priority: member-specific price > price list price > default price
+    → Check effective dates
+  - getMemberDiscount(int $memberId, int $itemId): float
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - In searchItems(): use PricingService to return member-specific prices
+
+CREATE: app/Modules/Sales/Controllers/PriceListController.php
+  - CRUD for price lists and item prices
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 6: CONFIGURABLE MOVEMENT ENGINE (Week 23-30)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 6.1 — Movement Specifications Engine
+
+### Database Changes
+```
+Migration: Phase_61_001_movement_specifications_engine.php
+
+CREATE TABLE movement_types (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    module ENUM('sales','inventory','procurement') NOT NULL,
+    code VARCHAR(50) NOT NULL COMMENT 'machine-readable identifier',
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    description_ar VARCHAR(255) NULL,
+    direction ENUM('in','out','neutral','both') NOT NULL,
+    is_system TINYINT(1) NOT NULL DEFAULT 0 COMMENT 'Cannot be deleted',
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    sort_order INT UNSIGNED NOT NULL DEFAULT 0,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_code (code),
+    KEY idx_module (module)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE movement_specifications (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    movement_type_id INT UNSIGNED NOT NULL,
+    spec_key VARCHAR(50) NOT NULL,
+    spec_value TEXT NULL,
+    
+    UNIQUE KEY uk_type_key (movement_type_id, spec_key),
+    KEY idx_type (movement_type_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+-- Specification keys include:
+-- auto_number_enabled (bool)
+-- auto_number_prefix (string)
+-- auto_number_start (int)
+-- auto_number_digits (int)
+-- affects_stock (bool)
+-- stock_direction (in/out)
+-- posts_to_gl (bool)
+-- gl_debit_account_id (int)
+-- gl_credit_account_id (int)
+-- requires_approval (bool)
+-- approval_levels (int)
+-- creates_ar (bool)
+-- creates_ap (bool)
+-- allows_tax (bool)
+-- default_tax_rate (decimal)
+-- allows_discount (bool)
+-- max_discount_percentage (decimal)
+-- party_type (customer/supplier/warehouse/any)
+-- requires_reference_document (bool)
+-- reference_document_type (string)
+-- print_template (string)
+-- allows_partial (bool)
+-- currency_editable (bool)
+-- default_warehouse_id (int)
+-- cost_center_required (bool)
+-- notes_required (bool)
+
+-- Seed default movement types
+INSERT INTO movement_types (module, code, name_ar, name_en, direction, is_system) VALUES
+('sales', 'sales_invoice', 'فاتورة بيع', 'Sales Invoice', 'out', 1),
+('sales', 'sales_return', 'مرتجع بيع', 'Sales Return', 'in', 1),
+('sales', 'sales_quotation', 'عرض أسعار', 'Sales Quotation', 'neutral', 0),
+('inventory', 'stock_in', 'إذن إضافة', 'Stock In', 'in', 1),
+('inventory', 'stock_out', 'إذن صرف', 'Stock Out', 'out', 1),
+('inventory', 'stock_transfer', 'تحويل مخزني', 'Stock Transfer', 'both', 1),
+('inventory', 'stock_adjustment', 'تسوية مخزنية', 'Stock Adjustment', 'both', 1),
+('procurement', 'purchase_order', 'أمر شراء', 'Purchase Order', 'neutral', 1),
+('procurement', 'goods_receipt', 'إذن استلام', 'Goods Receipt', 'in', 1),
+('procurement', 'purchase_return', 'مرتجع مشتريات', 'Purchase Return', 'out', 1),
+('procurement', 'purchase_invoice', 'فاتورة مورد', 'Supplier Invoice', 'in', 1);
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Core/Services/MovementSpecificationEngine.php
+  namespace App\Core\Services;
+  
+  THE HEART OF THE SYSTEM — This class controls all movement behavior:
+  
+  Methods:
+  - getMovementType(string $code): array
+  - getSpecifications(string $movementTypeCode): array
+  - getSpec(string $movementTypeCode, string $specKey, $default = null): mixed
+  - getNextNumber(string $movementTypeCode): string
+    → Read auto_number_prefix + auto_number_digits
+    → Query MAX existing number for this type
+    → Return next formatted number
+  - shouldAffectStock(string $code): bool
+  - shouldPostToGL(string $code): bool
+  - getGLAccounts(string $code): array ['debit' => int, 'credit' => int]
+  - requiresApproval(string $code): bool
+  - getValidTransitions(string $code, string $currentStatus): array
+  - validateMovement(string $code, array $data): array (errors)
+  - getActiveMovementTypes(string $module): array
+  - getAllSpecs(int $movementTypeId): array
+
+CREATE: app/Modules/Settings/Controllers/MovementSpecController.php
+  Methods:
+  - index() — list all movement types grouped by module
+  - edit(int $typeId) — show all specs for a type
+  - update(Request $request, int $typeId) — save specs
+  - createType() — create new movement type
+  - storeType() — save new type
+  - toggleActive(int $typeId) — enable/disable
+
+CREATE: app/Modules/Settings/Views/movement-specs/index.php
+  - Tabs: المبيعات | المخازن | المشتريات
+  - Per tab: list of movement types with edit buttons
+
+CREATE: app/Modules/Settings/Views/movement-specs/edit.php
+  - Movement type name/description
+  - Grouped specification fields:
+    - الترقيم التلقائي (auto numbering section)
+    - التأثير على المخزون (stock impact section)
+    - الترحيل المحاسبي (GL posting section)
+    - الاعتمادات (approval section)
+    - الأطراف (party configuration section)
+    - الضرائب والخصومات (tax/discount section)
+    - الطباعة (printing section)
+
+MODIFY: app/Modules/Sales/Controllers/SaleController.php
+  - Use MovementSpecificationEngine::getNextNumber('sales_invoice') for invoice numbering
+  - Check shouldAffectStock() before stock deduction
+  - Check shouldPostToGL() before GL posting
+
+MODIFY: app/Modules/Inventory/Controllers/StockMovementController.php
+  - Use engine for movement type selection and behavior
+
+MODIFY: app/Modules/Procurement/* controllers
+  - Use engine for all procurement movement types
+
+MODIFY: Routes, bootstrap with permissions for movement spec management
+```
+
+---
+
+## 6.2 — Multi-Currency Support
+
+### Database Changes
+```
+Migration: Phase_61_002_multi_currency.php
+
+CREATE TABLE currencies (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    code VARCHAR(3) NOT NULL COMMENT 'ISO 4217',
+    name_ar VARCHAR(50) NOT NULL,
+    name_en VARCHAR(50) NOT NULL,
+    symbol VARCHAR(5) NOT NULL,
+    decimal_places INT UNSIGNED NOT NULL DEFAULT 2,
+    is_base TINYINT(1) NOT NULL DEFAULT 0 COMMENT 'System base currency',
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    
+    UNIQUE KEY uk_code (code)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE exchange_rates (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    currency_code VARCHAR(3) NOT NULL,
+    rate_date DATE NOT NULL,
+    buy_rate DECIMAL(15,6) NOT NULL COMMENT 'How many base units to buy 1 foreign',
+    sell_rate DECIMAL(15,6) NOT NULL,
+    mid_rate DECIMAL(15,6) NOT NULL,
+    source VARCHAR(50) NULL COMMENT 'CBE, manual, etc',
+    
+    UNIQUE KEY uk_currency_date (currency_code, rate_date),
+    KEY idx_date (rate_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+-- Add currency columns to transaction tables
+ALTER TABLE journal_entries ADD COLUMN currency_code VARCHAR(3) NOT NULL DEFAULT 'EGP' AFTER description;
+ALTER TABLE journal_entries ADD COLUMN exchange_rate DECIMAL(15,6) NOT NULL DEFAULT 1.000000 AFTER currency_code;
+
+ALTER TABLE vendor_invoices ADD COLUMN currency_code VARCHAR(3) NOT NULL DEFAULT 'EGP' AFTER total_amount;
+ALTER TABLE vendor_invoices ADD COLUMN exchange_rate DECIMAL(15,6) NOT NULL DEFAULT 1.000000 AFTER currency_code;
+ALTER TABLE vendor_invoices ADD COLUMN base_currency_amount DECIMAL(15,2) NULL AFTER exchange_rate;
+
+ALTER TABLE sales ADD COLUMN currency_code VARCHAR(3) NOT NULL DEFAULT 'EGP' AFTER total;
+ALTER TABLE sales ADD COLUMN exchange_rate DECIMAL(15,6) NOT NULL DEFAULT 1.000000 AFTER currency_code;
+
+-- Seed base currency
+INSERT INTO currencies (code, name_ar, name_en, symbol, is_base) VALUES
+('EGP', 'جنيه مصري', 'Egyptian Pound', 'ج.م', 1),
+('USD', 'دولار أمريكي', 'US Dollar', '$', 0),
+('EUR', 'يورو', 'Euro', '€', 0),
+('SAR', 'ريال سعودي', 'Saudi Riyal', 'ر.س', 0);
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Core/Services/CurrencyService.php
+  Methods:
+  - getBaseCurrency(): string
+  - getRate(string $currencyCode, ?string $date = null): array
+  - convertToBase(float $amount, string $fromCurrency, ?string $date = null): float
+  - convertFromBase(float $baseAmount, string $toCurrency, ?string $date = null): float
+  - getExchangeGainLoss(float $originalAmount, string $currency, string $originalDate, string $currentDate): float
+
+CREATE: app/Modules/Settings/Controllers/CurrencyController.php
+  Methods: index, store, rates, storeRate
+
+CREATE: app/Modules/Settings/Views/currencies/index.php
+CREATE: app/Modules/Settings/Views/currencies/rates.php
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 7: ADVANCED FINANCIAL (Week 31-35)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 7.1 — Documentary Credits (LC)
+
+### Database Changes
+```
+Migration: Phase_62_001_documentary_credits.php
+
+CREATE TABLE documentary_credits (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    lc_number VARCHAR(30) NOT NULL,
+    bank_account_id INT UNSIGNED NOT NULL,
+    supplier_id INT UNSIGNED NULL,
+    
+    lc_type ENUM('import','export','local') NOT NULL DEFAULT 'import',
+    currency_code VARCHAR(3) NOT NULL DEFAULT 'USD',
+    amount DECIMAL(15,2) NOT NULL,
+    margin_percentage DECIMAL(5,2) NOT NULL DEFAULT 0,
+    margin_amount DECIMAL(15,2) NOT NULL DEFAULT 0,
+    
+    issue_date DATE NOT NULL,
+    expiry_date DATE NOT NULL,
+    shipment_deadline DATE NULL,
+    
+    beneficiary_name VARCHAR(255) NOT NULL,
+    beneficiary_bank VARCHAR(255) NULL,
+    
+    terms TEXT NULL,
+    goods_description TEXT NULL,
+    
+    -- Expenses
+    bank_charges DECIMAL(10,2) NOT NULL DEFAULT 0,
+    insurance_cost DECIMAL(10,2) NOT NULL DEFAULT 0,
+    freight_cost DECIMAL(10,2) NOT NULL DEFAULT 0,
+    customs_duty DECIMAL(10,2) NOT NULL DEFAULT 0,
+    other_expenses DECIMAL(10,2) NOT NULL DEFAULT 0,
+    total_landed_cost DECIMAL(15,2) NOT NULL DEFAULT 0,
+    
+    -- GL
+    margin_account_id INT UNSIGNED NULL,
+    expense_account_id INT UNSIGNED NULL,
+    
+    status ENUM('draft','opened','shipped','documents_presented','paid','closed','cancelled') NOT NULL DEFAULT 'draft',
+    
+    purchase_order_id INT UNSIGNED NULL,
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (lc_number),
+    KEY idx_bank (bank_account_id),
+    KEY idx_supplier (supplier_id),
+    KEY idx_status (status),
+    KEY idx_expiry (expiry_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE lc_documents (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    lc_id INT UNSIGNED NOT NULL,
+    document_type VARCHAR(50) NOT NULL COMMENT 'bill_of_lading, commercial_invoice, packing_list, certificate_origin, insurance_cert',
+    document_number VARCHAR(100) NULL,
+    received_date DATE NULL,
+    notes VARCHAR(255) NULL,
+    file_path VARCHAR(255) NULL,
+    
+    KEY idx_lc (lc_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Accounting/Controllers/DocumentaryCreditController.php
+  Methods: index, create, store, show, edit, update, open, ship, presentDocs, pay, close, cancel
+
+CREATE: app/Modules/Accounting/Services/DocumentaryCreditService.php
+  Methods:
+  - createLC(array $data): int
+  - openLC(int $id): void — posts margin to GL
+  - recordShipment(int $id, array $docs): void
+  - presentDocuments(int $id): void
+  - settleLC(int $id): void — final payment, release margin, post expenses
+  - calculateLandedCost(int $id): float
+  - getLCsByStatus(string $status): array
+  - getExpiringLCs(int $daysAhead): array
+
+CREATE: Views for full LC lifecycle management
+MODIFY: Routes, bootstrap
+```
+
+---
+
+## 7.2 — Letter of Guarantee
+
+### Database Changes
+```
+Migration: Phase_62_002_letters_of_guarantee.php
+
+CREATE TABLE letters_of_guarantee (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    guarantee_number VARCHAR(30) NOT NULL,
+    bank_account_id INT UNSIGNED NOT NULL,
+    
+    guarantee_type ENUM('tender','performance','advance_payment','maintenance','customs') NOT NULL,
+    beneficiary_name VARCHAR(255) NOT NULL,
+    beneficiary_type ENUM('government','private','other') NOT NULL DEFAULT 'private',
+    
+    currency_code VARCHAR(3) NOT NULL DEFAULT 'EGP',
+    amount DECIMAL(15,2) NOT NULL,
+    margin_percentage DECIMAL(5,2) NOT NULL DEFAULT 0,
+    margin_amount DECIMAL(15,2) NOT NULL DEFAULT 0,
+    
+    issue_date DATE NOT NULL,
+    expiry_date DATE NOT NULL,
+    
+    commission_rate DECIMAL(5,4) NULL,
+    commission_amount DECIMAL(10,2) NULL,
+    commission_frequency ENUM('quarterly','semi_annual','annual','one_time') NOT NULL DEFAULT 'quarterly',
+    
+    project_name VARCHAR(255) NULL,
+    tender_number VARCHAR(100) NULL,
+    
+    margin_account_id INT UNSIGNED NULL,
+    commission_account_id INT UNSIGNED NULL,
+    
+    status ENUM('requested','issued','active','renewed','released','called','expired') NOT NULL DEFAULT 'requested',
+    
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    
+    UNIQUE KEY uk_number (guarantee_number),
+    KEY idx_bank (bank_account_id),
+    KEY idx_status (status),
+    KEY idx_expiry (expiry_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Accounting/Controllers/GuaranteeController.php
+  Methods: index, create, store, show, issue, renew, release, call, commissionReport
+
+CREATE: app/Modules/Accounting/Services/GuaranteeService.php
+  - createGuarantee, issueGuarantee, renewGuarantee, releaseGuarantee
+  - calculateCommission, recordCommissionPayment
+  - getExpiringGuarantees, getActiveGuarantees
+
+CREATE: Views for guarantee lifecycle
+MODIFY: Routes, bootstrap
+```
+
+---
+
+## 7.3 — Fixed Asset Enhancements
+
+### Database Changes
+```
+Migration: Phase_62_003_enhanced_fixed_assets.php
+
+CREATE TABLE asset_categories (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    depreciation_method ENUM('straight_line','declining_balance','sum_of_years','units_of_production') NOT NULL DEFAULT 'straight_line',
+    useful_life_years INT UNSIGNED NOT NULL DEFAULT 5,
+    salvage_value_percentage DECIMAL(5,2) NOT NULL DEFAULT 0,
+    asset_account_id INT UNSIGNED NULL,
+    depreciation_account_id INT UNSIGNED NULL,
+    accumulated_depreciation_account_id INT UNSIGNED NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE asset_revaluations (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    asset_id INT UNSIGNED NOT NULL,
+    revaluation_date DATE NOT NULL,
+    old_value DECIMAL(15,2) NOT NULL,
+    new_value DECIMAL(15,2) NOT NULL,
+    difference DECIMAL(15,2) NOT NULL,
+    reason TEXT NULL,
+    journal_entry_id INT UNSIGNED NULL,
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_asset (asset_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE asset_improvements (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    asset_id INT UNSIGNED NOT NULL,
+    improvement_date DATE NOT NULL,
+    description_ar VARCHAR(255) NOT NULL,
+    amount DECIMAL(15,2) NOT NULL,
+    extends_life_months INT UNSIGNED NOT NULL DEFAULT 0,
+    journal_entry_id INT UNSIGNED NULL,
+    created_by INT UNSIGNED NOT NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    
+    KEY idx_asset (asset_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE asset_registers ADD COLUMN category_id INT UNSIGNED NULL AFTER id;
+ALTER TABLE asset_registers ADD COLUMN insurance_policy_number VARCHAR(50) NULL;
+ALTER TABLE asset_registers ADD COLUMN insurance_company VARCHAR(100) NULL;
+ALTER TABLE asset_registers ADD COLUMN insurance_expiry DATE NULL;
+ALTER TABLE asset_registers ADD COLUMN insurance_value DECIMAL(15,2) NULL;
+```
+
+### Files to Create/Modify
+```
+CREATE: app/Modules/Inventory/Controllers/AssetCategoryController.php
+CREATE: app/Modules/Inventory/Services/DepreciationCalculatorService.php
+  Methods:
+  - straightLine(float $cost, float $salvage, int $lifeMonths, int $elapsedMonths): float
+  - decliningBalance(float $bookValue, float $rate): float
+  - sumOfYears(float $depreciableAmount, int $lifeYears, int $currentYear): float
+  - unitsOfProduction(float $depreciableAmount, int $totalUnits, int $periodUnits): float
+  - calculateForAsset(int $assetId): float — uses category method
+
+MODIFY: app/Modules/Inventory/Controllers/AssetController.php
+  - Add: revalue(), improve(), addInsurance()
+
+CREATE: Views for categories, revaluation form, improvement form
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# PHASE 8: REPORTING & ANALYTICS (Week 36-39)
+# ═══════════════════════════════════════════════════════════════════════
+
+## 8.1 — Universal Report Export Engine
+
+### Files to Create/Modify
+```
+CREATE: app/Core/Services/ReportExportService.php
+  namespace App\Core\Services;
+  
+  Methods:
+  - exportToExcel(array $headers, array $data, string $filename): Response
+    → Uses PhpSpreadsheet-compatible plain PHP (no composer)
+    → Generate CSV with BOM for Arabic Excel compatibility
+  - exportToPDF(string $html, string $filename): Response
+    → Use DomPDF or wkhtmltopdf (server binary)
+  - exportToCSV(array $headers, array $data, string $filename): Response
+  - exportToHTML(string $title, array $headers, array $data): string
+
+CREATE: app/Core/Traits/ExportableTrait.php
+  - Mixin for report controllers
+  - Adds: handleExport(Request $request, array $headers, array $data, string $filename)
+    → Check $request->query('export') value
+    → Call appropriate export method
+    → Return download response
+```
+
+### Apply to ALL existing report controllers:
+```
+MODIFY: app/Modules/Accounting/Controllers/ReportController.php — add ExportableTrait
+MODIFY: app/Modules/HR/Controllers/HrReportController.php — add ExportableTrait
+MODIFY: app/Modules/Inventory/Controllers/InventoryReportController.php — add ExportableTrait
+MODIFY: app/Modules/Procurement/Controllers/ProcurementReportController.php — add ExportableTrait
+MODIFY: app/Modules/Sales/Controllers/SaleReportController.php — add ExportableTrait
+
+All report views get an export dropdown button:
+[تصدير ▼] → Excel | PDF | CSV
+```
+
+---
+
+## 8.2 — Executive Dashboard Enhancements
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Dashboard/Controllers/DashboardController.php
+  Add method: executive(Request $request)
+  
+  Widgets:
+  - Revenue this month vs last month (% change)
+  - Expenses this month vs last month
+  - Net cash position (total across all safes + banks)
+  - AR aging summary (0-30, 31-60, 61-90, 90+ days)
+  - AP aging summary
+  - Top 5 overdue supplier payments
+  - Procurement: pending approvals count
+  - HR: attendance % today, leaves pending count
+  - Inventory: low stock items count, expiring items count
+  - Budget utilization gauge (% of annual budget consumed)
+
+CREATE: app/Modules/Dashboard/Views/executive.php
+  - 4-column grid of metric cards
+  - Mini charts (can use Chart.js or plain SVG)
+```
+
+---
+
+## 8.3 — Enhanced Purchasing Reports Suite
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Procurement/Controllers/ProcurementReportController.php
+  Add methods:
+  - supplierDebtAging() — aging buckets per supplier
+  - dailyPurchaseAnalysis() — purchases per day with trends
+  - itemSupplierCrossRef() — which items from which suppliers
+  - purchaseRequestFollowup() — status of all PRs
+  - costCenterExpenseAnalysis() — expenses by cost center from procurement
+
+CREATE views for each report
+MODIFY routes to add each endpoint
+```
+
+---
+
+## 8.4 — Enhanced Sales Reports
+
+### Files to Create/Modify
+```
+MODIFY: app/Modules/Sales/Controllers/SaleReportController.php
+  Add methods:
+  - customerPosition() — all customers/members with balances snapshot
+  - customerMovements() — movements for specific customer in period
+  - commissionSummary() — sales by rep with commission totals
+  - itemMargins() — cost vs sell price, margin analysis
+  - topCustomers() — top N by revenue
+
+CREATE views for each
+MODIFY routes
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# CROSS-CUTTING CONCERNS
+# ═══════════════════════════════════════════════════════════════════════
+
+## Event Bus Registrations (new events to add across phases)
+
+```
+// Phase 1
+'credit_limit.exceeded' — log attempts
+'sale.refunded' — enhanced with stock return
+
+// Phase 2
+'instrument.deposited'
+'instrument.collected'
+'instrument.bounced'
+'instrument.endorsed'
+'settlement.posted'
+'loan.installment_paid'
+
+// Phase 3
+'supplier_quote.submitted'
+'quote_evaluation.completed'
+'purchase_order.created_from_evaluation'
+'price_deviation.detected'
+
+// Phase 4
+'overtime.approved'
+'attendance_violation.detected'
+'insurance.calculated'
+'tax.calculated'
+
+// Phase 5
+'bom.components_deducted'
+'commission.recorded'
+
+// Phase 6
+'movement.processed' — generic event from engine
+'exchange_rate.updated'
+
+// Phase 7
+'lc.opened'
+'lc.settled'
+'guarantee.issued'
+'guarantee.released'
+'asset.revalued'
+```
+
+---
+
+## Permission Registration Summary (new permissions per phase)
+
+### Phase 1 (add to existing modules' bootstrap.php):
+- member.statement
+- supplier.statement  
+- inventory.opening_balance
+- asset.custody
+
+### Phase 2 (Accounting module):
+- accounting.settlement.view/create/post
+- accounting.loan.view/create/pay
+- accounting.instrument.deposit/collect/bounce/endorse
+
+### Phase 3 (Procurement module):
+- procurement.quote.view/create/manage
+- procurement.evaluation.view/create/decide
+- procurement.payment_schedule.view/create/pay
+
+### Phase 4 (HR module):
+- hr.overtime.view/request/approve/manage_types
+- hr.violation.view/detect/rules
+- hr.permission.view/request/approve
+- hr.shift.view/manage/assign
+- hr.insurance_config
+- hr.tax_config
+
+### Phase 5 (Inventory + Sales):
+- inventory.bom.view/manage
+- inventory.units.manage
+- sales.representative.view/manage
+- sales.commission.view/pay
+- sales.pricing.view/manage
+
+### Phase 6 (Settings):
+- settings.movement_specs.view/manage
+- settings.currency.view/manage
+
+### Phase 7 (Accounting):
+- accounting.lc.view/create/manage
+- accounting.guarantee.view/create/manage
+- accounting.asset_category.manage
+- accounting.asset.revalue/improve
+
+---
+
+## Menu Structure (sidebar additions)
+
+```
+المحاسبة (existing)
+  └── + التسويات (settlements)
+  └── + القروض البنكية (bank loans)
+  └── + الاعتمادات المستندية (documentary credits)
+  └── + خطابات الضمان (letters of guarantee)
+  └── + البحث المتقدم عن الأوراق (advanced paper search)
+
+المشتريات (existing)
+  └── + عروض أسعار الموردين (supplier quotes)
+  └── + تقييم عروض الأسعار (quote evaluation)
+  └── + جدولة مدفوعات الموردين (supplier payment schedules)
+
+الموارد البشرية (existing)
+  └── + العمل الإضافي (overtime)
+  └── + مخالفات الحضور (attendance violations)
+  └── + طلبات الإذن (permission requests)
+  └── + الورديات (shifts)
+
+المخازن (existing)
+  └── + قوائم المواد BOM (bill of materials)
+  └── + أرصدة أول المدة (opening balances)
+  └── + عهدة الأصول (asset custody)
+
+المبيعات (existing)
+  └── + مندوبي المبيعات (sales representatives)
+  └── + قوائم الأسعار (price lists)
+
+الإعدادات (existing or new)
+  └── + مواصفات الحركات (movement specifications)
+  └── + العملات وأسعار الصرف (currencies & exchange rates)
+```
+
+---
+
+# ═══════════════════════════════════════════════════════════════════════
+# EXECUTION CHECKLIST PER FEATURE
+# ═══════════════════════════════════════════════════════════════════════
+
+For EVERY feature above, the implementation steps are:
+
+```
+□ 1. Write migration file (Phase_XX_YYY_description.php)
+□ 2. Run migration: php cli.php migrate
+□ 3. Create Model class(es) with $table, $fillable, $timestamps
+□ 4. Create Service class with business logic
+□ 5. Create Controller with action methods
+□ 6. Create Views (Arabic UI, RTL)
+□ 7. Add Routes to module's Routes.php
+□ 8. Register Permissions in bootstrap.php
+□ 9. Register Menu Items in bootstrap.php
+□ 10. Register Event Listeners if needed
+□ 11. Test the happy path manually
+□ 12. Test edge cases (empty data, invalid input, permission denied)
+□ 13. Verify GL posting if applicable
+□ 14. Check Arabic translation completeness in views
+```
+
+---
+
+# STATUS TRACKING
+
+| Phase | Feature | Status |
+|-------|---------|--------|
+| 1.1 | Credit Limits | ⬜ TODO |
+| 1.2 | PO Delivery Tracking | ⬜ TODO |
+| 1.3 | PO Balance Report | ⬜ TODO |
+| 1.4 | Customer Account Statement | ⬜ TODO |
+| 1.5 | Supplier Account Statement | ⬜ TODO |
+| 1.6 | Sales Returns + Stock Update | ⬜ TODO |
+| 1.7 | Inventory Opening Balances | ⬜ TODO |
+| 1.8 | Asset Custody & Location | ⬜ TODO |
+| 2.1 | Check Lifecycle Status | ⬜ TODO |
+| 2.2 | Check Endorsement | ⬜ TODO |
+| 2.3 | Portfolio Batch Processing | ⬜ TODO |
+| 2.4 | Paper Multi-Criteria Inquiry | ⬜ TODO |
+| 2.5 | Daily Cash Movement Report | ⬜ TODO |
+| 2.6 | Cross-Entity Settlements | ⬜ TODO |
+| 2.7 | Bank Loan Management | ⬜ TODO |
+| 3.1 | Supplier Price Quotes | ⬜ TODO |
+| 3.2 | Quote Evaluation & Comparison | ⬜ TODO |
+| 3.3 | Supplier Payment Scheduling | ⬜ TODO |
+| 3.4 | Item Price Deviation | ⬜ TODO |
+| 3.5 | Purchase vs Budget | ⬜ TODO |
+| 4.1 | Overtime System | ⬜ TODO |
+| 4.2 | Attendance Violations | ⬜ TODO |
+| 4.3 | Permission Requests | ⬜ TODO |
+| 4.4 | Insurance Auto-Calc | ⬜ TODO |
+| 4.5 | Tax Bracket Calc | ⬜ TODO |
+| 4.6 | Shift Management | ⬜ TODO |
+| 5.1 | Bill of Materials | ⬜ TODO |
+| 5.2 | Multiple Units/Item | ⬜ TODO |
+| 5.3 | Sales Reps & Commission | ⬜ TODO |
+| 5.4 | Per-Customer Pricing | ⬜ TODO |
+| 6.1 | Movement Spec Engine | ⬜ TODO |
+| 6.2 | Multi-Currency | ⬜ TODO |
+| 7.1 | Documentary Credits | ⬜ TODO |
+| 7.2 | Letters of Guarantee | ⬜ TODO |
+| 7.3 | Fixed Asset Enhancements | ⬜ TODO |
+| 8.1 | Report Export Engine | ⬜ TODO |
+| 8.2 | Executive Dashboard | ⬜ TODO |
+| 8.3 | Purchasing Reports Suite | ⬜ TODO |
+| 8.4 | Sales Reports Suite | ⬜ TODO |

app/Modules/Accounting/Controllers/AccountStatementController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Accounting\Services\AccountStatementService;
+
+class AccountStatementController extends Controller
+{
+    public function customerStatement(Request $request): Response
+    {
+        $this->authorize('accounting.statements.view');
+        $db = App::getInstance()->db();
+
+        $memberId = (int) $request->get('member_id', 0);
+        $dateFrom = $request->get('date_from', '');
+        $dateTo = $request->get('date_to', '');
+
+        $statement = null;
+        $member = null;
+
+        if ($memberId > 0) {
+            $member = $db->selectOne("SELECT id, full_name_ar, membership_number, credit_limit, credit_balance FROM members WHERE id = ?", [$memberId]);
+            $statement = AccountStatementService::getCustomerStatement(
+                $memberId,
+                $dateFrom ?: null,
+                $dateTo ?: null
+            );
+        }
+
+        $members = $db->select("SELECT id, full_name_ar, membership_number FROM members WHERE is_archived = 0 ORDER BY full_name_ar LIMIT 1000");
+
+        return $this->view('Accounting.Views.statements.customer', [
+            'members' => $members,
+            'member' => $member,
+            'statement' => $statement,
+            'filters' => ['member_id' => $memberId, 'date_from' => $dateFrom, 'date_to' => $dateTo],
+        ]);
+    }
+
+    public function supplierStatement(Request $request): Response
+    {
+        $this->authorize('accounting.statements.view');
+        $db = App::getInstance()->db();
+
+        $supplierId = (int) $request->get('supplier_id', 0);
+        $dateFrom = $request->get('date_from', '');
+        $dateTo = $request->get('date_to', '');
+
+        $statement = null;
+        $supplier = null;
+
+        if ($supplierId > 0) {
+            $supplier = $db->selectOne("SELECT id, name_ar, code, credit_limit, credit_balance FROM suppliers WHERE id = ?", [$supplierId]);
+            $statement = AccountStatementService::getSupplierStatement(
+                $supplierId,
+                $dateFrom ?: null,
+                $dateTo ?: null
+            );
+        }
+
+        $suppliers = $db->select("SELECT id, name_ar, code FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting.Views.statements.supplier', [
+            'suppliers' => $suppliers,
+            'supplier' => $supplier,
+            'statement' => $statement,
+            'filters' => ['supplier_id' => $supplierId, 'date_from' => $dateFrom, 'date_to' => $dateTo],
+        ]);
+    }
+
+    public function dailyCash(Request $request): Response
+    {
+        $this->authorize('accounting.cash.view');
+        $db = App::getInstance()->db();
+
+        $date = $request->get('date', date('Y-m-d'));
+
+        $movements = $db->select(
+            "SELECT * FROM daily_cash_movements WHERE movement_date = ? ORDER BY bank_account_id, safe_id",
+            [$date]
+        );
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1");
+
+        return $this->view('Accounting.Views.statements.daily_cash', [
+            'movements' => $movements,
+            'bankAccounts' => $bankAccounts,
+            'date' => $date,
+        ]);
+    }
+}

app/Modules/Accounting/Controllers/BankLoanController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Accounting\Services\BankLoanService;
+
+class BankLoanController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.loans.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND l.status = ?';
+            $params[] = $status;
+        }
+
+        $loans = $db->select(
+            "SELECT l.*, ba.account_name_ar as bank_name
+             FROM bank_loans l
+             LEFT JOIN bank_accounts ba ON ba.id = l.bank_account_id
+             WHERE {$where}
+             ORDER BY l.created_at DESC",
+            $params
+        );
+
+        return $this->view('Accounting.Views.loans.index', [
+            'loans' => $loans,
+            'status' => $status,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.loans.manage');
+        $db = App::getInstance()->db();
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting.Views.loans.form', [
+            'loan' => null,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.loans.manage');
+
+        $data = [
+            'bank_account_id' => (int) $request->post('bank_account_id'),
+            'loan_type' => $request->post('loan_type', 'term'),
+            'principal_amount' => $request->post('principal_amount'),
+            'interest_rate' => $request->post('interest_rate'),
+            'term_months' => (int) $request->post('term_months'),
+            'start_date' => $request->post('start_date'),
+            'collateral_description' => $request->post('collateral_description'),
+            'notes' => $request->post('notes'),
+        ];
+
+        $result = BankLoanService::createLoan($data);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/loans/create')->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/loans/' . $result['loan_id'])->withSuccess('تم إنشاء القرض بنجاح');
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.loans.view');
+        $db = App::getInstance()->db();
+
+        $loan = $db->selectOne(
+            "SELECT l.*, ba.account_name_ar as bank_name
+             FROM bank_loans l
+             LEFT JOIN bank_accounts ba ON ba.id = l.bank_account_id
+             WHERE l.id = ?",
+            [(int) $id]
+        );
+
+        if (!$loan) {
+            return $this->redirect('/accounting/loans')->withError('القرض غير موجود');
+        }
+
+        $schedule = BankLoanService::getSchedule((int) $id);
+
+        return $this->view('Accounting.Views.loans.show', [
+            'loan' => $loan,
+            'schedule' => $schedule,
+        ]);
+    }
+
+    public function recordPayment(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.loans.manage');
+
+        $installmentNumber = (int) $request->post('installment_number');
+        $paidAmount = $request->post('paid_amount');
+        $paidDate = $request->post('paid_date');
+
+        $result = BankLoanService::recordPayment((int) $id, $installmentNumber, $paidAmount, $paidDate);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/loans/' . $id)->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/loans/' . $id)->withSuccess('تم تسجيل السداد بنجاح');
+    }
+}

app/Modules/Accounting/Controllers/DocumentaryCreditController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class DocumentaryCreditController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.lc.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND lc.status = ?';
+            $params[] = $status;
+        }
+
+        $credits = $db->select(
+            "SELECT lc.*, ba.account_name_ar as bank_name, s.name_ar as supplier_name
+             FROM documentary_credits lc
+             LEFT JOIN bank_accounts ba ON ba.id = lc.issuing_bank_id
+             LEFT JOIN suppliers s ON s.id = lc.beneficiary_supplier_id
+             WHERE {$where}
+             ORDER BY lc.created_at DESC",
+            $params
+        );
+
+        return $this->view('Accounting.Views.documentary_credits.index', [
+            'credits' => $credits,
+            'status' => $status,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.lc.manage');
+        $db = App::getInstance()->db();
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+        $suppliers = $db->select("SELECT id, name_ar FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Accounting.Views.documentary_credits.form', [
+            'credit' => null,
+            'bankAccounts' => $bankAccounts,
+            'suppliers' => $suppliers,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.lc.manage');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $lcNumber = 'LC-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $amount = (string) $request->post('amount');
+        $marginPct = (string) $request->post('margin_percentage', '0');
+        $marginAmount = bcmul($amount, bcdiv($marginPct, '100', 4), 2);
+
+        $lcId = $db->insert('documentary_credits', [
+            'lc_number' => $lcNumber,
+            'issuing_bank_id' => (int) $request->post('issuing_bank_id'),
+            'beneficiary_supplier_id' => $request->post('beneficiary_supplier_id') ?: null,
+            'beneficiary_name' => $request->post('beneficiary_name'),
+            'amount' => $amount,
+            'currency_code' => $request->post('currency_code', 'EGP'),
+            'margin_percentage' => $marginPct,
+            'margin_amount' => $marginAmount,
+            'opening_date' => $request->post('opening_date'),
+            'expiry_date' => $request->post('expiry_date'),
+            'shipment_date' => $request->post('shipment_date') ?: null,
+            'status' => 'opened',
+            'terms' => $request->post('terms'),
+            'purchase_order_id' => $request->post('purchase_order_id') ?: null,
+            'notes' => $request->post('notes'),
+            'created_by' => $employee ? (int) $employee->id : null,
+        ]);
+
+        return $this->redirect('/accounting/documentary-credits/' . $lcId)->withSuccess('تم فتح الاعتماد المستندي بنجاح — رقم: ' . $lcNumber);
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.lc.view');
+        $db = App::getInstance()->db();
+
+        $credit = $db->selectOne(
+            "SELECT lc.*, ba.account_name_ar as bank_name, s.name_ar as supplier_name
+             FROM documentary_credits lc
+             LEFT JOIN bank_accounts ba ON ba.id = lc.issuing_bank_id
+             LEFT JOIN suppliers s ON s.id = lc.beneficiary_supplier_id
+             WHERE lc.id = ?",
+            [(int) $id]
+        );
+
+        if (!$credit) {
+            return $this->redirect('/accounting/documentary-credits')->withError('الاعتماد غير موجود');
+        }
+
+        $documents = $db->select("SELECT * FROM lc_documents WHERE lc_id = ? ORDER BY created_at DESC", [(int) $id]);
+
+        return $this->view('Accounting.Views.documentary_credits.show', [
+            'credit' => $credit,
+            'documents' => $documents,
+        ]);
+    }
+
+    public function updateStatus(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.lc.manage');
+        $db = App::getInstance()->db();
+
+        $newStatus = $request->post('status');
+        $db->update('documentary_credits', ['status' => $newStatus], 'id = ?', [(int) $id]);
+
+        return $this->redirect('/accounting/documentary-credits/' . $id)->withSuccess('تم تحديث حالة الاعتماد');
+    }
+}

app/Modules/Accounting/Controllers/LetterOfGuaranteeController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class LetterOfGuaranteeController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.guarantee.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $type = $request->get('type', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND lg.status = ?';
+            $params[] = $status;
+        }
+        if ($type) {
+            $where .= ' AND lg.guarantee_type = ?';
+            $params[] = $type;
+        }
+
+        $guarantees = $db->select(
+            "SELECT lg.*, ba.account_name_ar as bank_name
+             FROM letters_of_guarantee lg
+             LEFT JOIN bank_accounts ba ON ba.id = lg.bank_account_id
+             WHERE {$where}
+             ORDER BY lg.expiry_date ASC",
+            $params
+        );
+
+        return $this->view('Accounting.Views.guarantees.index', [
+            'guarantees' => $guarantees,
+            'status' => $status,
+            'type' => $type,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.guarantee.manage');
+        $db = App::getInstance()->db();
+
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting.Views.guarantees.form', [
+            'guarantee' => null,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.guarantee.manage');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $guaranteeNumber = 'LG-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $amount = (string) $request->post('amount');
+        $marginPct = (string) $request->post('margin_percentage', '0');
+        $marginAmount = bcmul($amount, bcdiv($marginPct, '100', 4), 2);
+        $commissionRate = (string) $request->post('commission_rate', '0');
+        $commissionAmount = bcmul($amount, bcdiv($commissionRate, '100', 6), 2);
+
+        $lgId = $db->insert('letters_of_guarantee', [
+            'guarantee_number' => $guaranteeNumber,
+            'bank_account_id' => (int) $request->post('bank_account_id'),
+            'beneficiary_name' => $request->post('beneficiary_name'),
+            'guarantee_type' => $request->post('guarantee_type'),
+            'amount' => $amount,
+            'currency_code' => $request->post('currency_code', 'EGP'),
+            'margin_percentage' => $marginPct,
+            'margin_amount' => $marginAmount,
+            'commission_rate' => $commissionRate,
+            'commission_amount' => $commissionAmount,
+            'issue_date' => $request->post('issue_date'),
+            'expiry_date' => $request->post('expiry_date'),
+            'status' => 'issued',
+            'related_contract' => $request->post('related_contract'),
+            'notes' => $request->post('notes'),
+            'created_by' => $employee ? (int) $employee->id : null,
+        ]);
+
+        return $this->redirect('/accounting/guarantees/' . $lgId)->withSuccess('تم إصدار خطاب الضمان بنجاح — رقم: ' . $guaranteeNumber);
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.guarantee.view');
+        $db = App::getInstance()->db();
+
+        $guarantee = $db->selectOne(
+            "SELECT lg.*, ba.account_name_ar as bank_name
+             FROM letters_of_guarantee lg
+             LEFT JOIN bank_accounts ba ON ba.id = lg.bank_account_id
+             WHERE lg.id = ?",
+            [(int) $id]
+        );
+
+        if (!$guarantee) {
+            return $this->redirect('/accounting/guarantees')->withError('خطاب الضمان غير موجود');
+        }
+
+        return $this->view('Accounting.Views.guarantees.show', ['guarantee' => $guarantee]);
+    }
+
+    public function updateStatus(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.guarantee.manage');
+        $db = App::getInstance()->db();
+
+        $newStatus = $request->post('status');
+        $updateData = ['status' => $newStatus];
+
+        if ($newStatus === 'renewed') {
+            $updateData['renewal_date'] = date('Y-m-d');
+            $updateData['expiry_date'] = $request->post('new_expiry_date');
+        }
+
+        $db->update('letters_of_guarantee', $updateData, 'id = ?', [(int) $id]);
+
+        return $this->redirect('/accounting/guarantees/' . $id)->withSuccess('تم تحديث حالة خطاب الضمان');
+    }
+}

app/Modules/Accounting/Controllers/SettlementController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Accounting\Services\CrossEntitySettlementService;
+
+class SettlementController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('accounting.settlements.view');
+        $db = App::getInstance()->db();
+
+        $settlements = $db->select(
+            "SELECT * FROM cross_entity_settlements ORDER BY created_at DESC LIMIT 100"
+        );
+
+        return $this->view('Accounting.Views.settlements.index', [
+            'settlements' => $settlements,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('accounting.settlements.manage');
+        $db = App::getInstance()->db();
+
+        $suppliers = $db->select("SELECT id, name_ar FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+        $members = $db->select("SELECT id, full_name_ar, membership_number FROM members WHERE is_archived = 0 ORDER BY full_name_ar LIMIT 500");
+        $bankAccounts = $db->select("SELECT id, account_name_ar FROM bank_accounts WHERE is_active = 1 ORDER BY account_name_ar");
+
+        return $this->view('Accounting.Views.settlements.form', [
+            'suppliers' => $suppliers,
+            'members' => $members,
+            'bankAccounts' => $bankAccounts,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('accounting.settlements.manage');
+
+        $data = [
+            'settlement_date' => $request->post('settlement_date'),
+            'from_entity_type' => $request->post('from_entity_type'),
+            'from_entity_id' => $request->post('from_entity_id'),
+            'from_entity_name' => $request->post('from_entity_name'),
+            'to_entity_type' => $request->post('to_entity_type'),
+            'to_entity_id' => $request->post('to_entity_id'),
+            'to_entity_name' => $request->post('to_entity_name'),
+            'amount' => $request->post('amount'),
+            'purpose' => $request->post('purpose', 'payment'),
+            'description' => $request->post('description'),
+        ];
+
+        $result = CrossEntitySettlementService::create($data);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/settlements/create')->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/settlements')->withSuccess('تم إنشاء التسوية بنجاح — رقم: ' . $result['settlement_number']);
+    }
+
+    public function approve(Request $request, string $id): Response
+    {
+        $this->authorize('accounting.settlements.approve');
+
+        $result = CrossEntitySettlementService::approve((int) $id);
+
+        if (!$result['success']) {
+            return $this->redirect('/accounting/settlements')->withError($result['error']);
+        }
+
+        return $this->redirect('/accounting/settlements')->withSuccess('تم اعتماد وترحيل التسوية بنجاح');
+    }
+}

app/Modules/Accounting/Routes.php

@@ -118,4 +118,36 @@ return [
     ['GET',  '/accounting/reports/member-statement',              'Accounting\Controllers\ReportController@memberStatement',        ['auth'], 'accounting.reports.member_statement'],
     ['GET',  '/accounting/reports/treasury',                     'Accounting\Controllers\ReportController@treasury',                ['auth'], 'accounting.reports.treasury'],
     ['GET',  '/accounting/reports/revenue-analysis',             'Accounting\Controllers\ReportController@revenueAnalysis',         ['auth'], 'accounting.reports.revenue_analysis'],
+
+    // ── Account Statements ──────────────────────────────────
+    ['GET',  '/accounting/statements/customer',                  'Accounting\Controllers\AccountStatementController@customerStatement', ['auth'], 'accounting.statements.view'],
+    ['GET',  '/accounting/statements/supplier',                  'Accounting\Controllers\AccountStatementController@supplierStatement', ['auth'], 'accounting.statements.view'],
+    ['GET',  '/accounting/statements/daily-cash',                'Accounting\Controllers\AccountStatementController@dailyCash',         ['auth'], 'accounting.cash.view'],
+
+    // ── Bank Loans ──────────────────────────────────────────
+    ['GET',  '/accounting/loans',                                'Accounting\Controllers\BankLoanController@index',                 ['auth'], 'accounting.loans.view'],
+    ['GET',  '/accounting/loans/create',                         'Accounting\Controllers\BankLoanController@create',                ['auth'], 'accounting.loans.manage'],
+    ['POST', '/accounting/loans',                                'Accounting\Controllers\BankLoanController@store',                 ['auth', 'csrf'], 'accounting.loans.manage'],
+    ['GET',  '/accounting/loans/{id:\d+}',                       'Accounting\Controllers\BankLoanController@show',                  ['auth'], 'accounting.loans.view'],
+    ['POST', '/accounting/loans/{id:\d+}/payment',               'Accounting\Controllers\BankLoanController@recordPayment',         ['auth', 'csrf'], 'accounting.loans.manage'],
+
+    // ── Cross-Entity Settlements ────────────────────────────
+    ['GET',  '/accounting/settlements',                          'Accounting\Controllers\SettlementController@index',               ['auth'], 'accounting.settlements.view'],
+    ['GET',  '/accounting/settlements/create',                   'Accounting\Controllers\SettlementController@create',              ['auth'], 'accounting.settlements.manage'],
+    ['POST', '/accounting/settlements',                          'Accounting\Controllers\SettlementController@store',               ['auth', 'csrf'], 'accounting.settlements.manage'],
+    ['POST', '/accounting/settlements/{id:\d+}/approve',         'Accounting\Controllers\SettlementController@approve',             ['auth', 'csrf'], 'accounting.settlements.approve'],
+
+    // ── Documentary Credits ─────────────────────────────────
+    ['GET',  '/accounting/documentary-credits',                  'Accounting\Controllers\DocumentaryCreditController@index',        ['auth'], 'accounting.lc.view'],
+    ['GET',  '/accounting/documentary-credits/create',           'Accounting\Controllers\DocumentaryCreditController@create',       ['auth'], 'accounting.lc.manage'],
+    ['POST', '/accounting/documentary-credits',                  'Accounting\Controllers\DocumentaryCreditController@store',        ['auth', 'csrf'], 'accounting.lc.manage'],
+    ['GET',  '/accounting/documentary-credits/{id:\d+}',         'Accounting\Controllers\DocumentaryCreditController@show',         ['auth'], 'accounting.lc.view'],
+    ['POST', '/accounting/documentary-credits/{id:\d+}/status',  'Accounting\Controllers\DocumentaryCreditController@updateStatus', ['auth', 'csrf'], 'accounting.lc.manage'],
+
+    // ── Letters of Guarantee ────────────────────────────────
+    ['GET',  '/accounting/guarantees',                           'Accounting\Controllers\LetterOfGuaranteeController@index',        ['auth'], 'accounting.guarantee.view'],
+    ['GET',  '/accounting/guarantees/create',                    'Accounting\Controllers\LetterOfGuaranteeController@create',       ['auth'], 'accounting.guarantee.manage'],
+    ['POST', '/accounting/guarantees',                           'Accounting\Controllers\LetterOfGuaranteeController@store',        ['auth', 'csrf'], 'accounting.guarantee.manage'],
+    ['GET',  '/accounting/guarantees/{id:\d+}',                  'Accounting\Controllers\LetterOfGuaranteeController@show',         ['auth'], 'accounting.guarantee.view'],
+    ['POST', '/accounting/guarantees/{id:\d+}/status',           'Accounting\Controllers\LetterOfGuaranteeController@updateStatus', ['auth', 'csrf'], 'accounting.guarantee.manage'],
 ];

app/Modules/Accounting/Services/AccountStatementService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+final class AccountStatementService
+{
+    public static function getCustomerStatement(int $memberId, ?string $dateFrom = null, ?string $dateTo = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = 'member_id = ?';
+        $params = [$memberId];
+
+        if ($dateFrom) {
+            $where .= ' AND transaction_date >= ?';
+            $params[] = $dateFrom;
+        }
+        if ($dateTo) {
+            $where .= ' AND transaction_date <= ?';
+            $params[] = $dateTo;
+        }
+
+        $transactions = $db->select(
+            "SELECT * FROM customer_transactions WHERE {$where} ORDER BY transaction_date ASC, id ASC",
+            $params
+        );
+
+        $runningBalance = '0.00';
+        if ($dateFrom) {
+            $priorRow = $db->selectOne(
+                "SELECT COALESCE(SUM(debit) - SUM(credit), 0) as balance
+                 FROM customer_transactions WHERE member_id = ? AND transaction_date < ?",
+                [$memberId, $dateFrom]
+            );
+            $runningBalance = (string) ($priorRow['balance'] ?? '0.00');
+        }
+
+        $result = [];
+        foreach ($transactions as $tx) {
+            $runningBalance = bcadd(bcsub($runningBalance, (string) $tx['credit'], 2), (string) $tx['debit'], 2);
+            $tx['running_balance'] = $runningBalance;
+            $result[] = $tx;
+        }
+
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        foreach ($transactions as $tx) {
+            $totalDebit = bcadd($totalDebit, (string) $tx['debit'], 2);
+            $totalCredit = bcadd($totalCredit, (string) $tx['credit'], 2);
+        }
+
+        return [
+            'transactions' => $result,
+            'opening_balance' => $dateFrom ? (string) ($priorRow['balance'] ?? '0.00') : '0.00',
+            'total_debit' => $totalDebit,
+            'total_credit' => $totalCredit,
+            'closing_balance' => $runningBalance,
+        ];
+    }
+
+    public static function getSupplierStatement(int $supplierId, ?string $dateFrom = null, ?string $dateTo = null): array
+    {
+        $db = App::getInstance()->db();
+        $where = 'supplier_id = ?';
+        $params = [$supplierId];
+
+        if ($dateFrom) {
+            $where .= ' AND transaction_date >= ?';
+            $params[] = $dateFrom;
+        }
+        if ($dateTo) {
+            $where .= ' AND transaction_date <= ?';
+            $params[] = $dateTo;
+        }
+
+        $transactions = $db->select(
+            "SELECT * FROM supplier_transactions WHERE {$where} ORDER BY transaction_date ASC, id ASC",
+            $params
+        );
+
+        $runningBalance = '0.00';
+        if ($dateFrom) {
+            $priorRow = $db->selectOne(
+                "SELECT COALESCE(SUM(credit) - SUM(debit), 0) as balance
+                 FROM supplier_transactions WHERE supplier_id = ? AND transaction_date < ?",
+                [$supplierId, $dateFrom]
+            );
+            $runningBalance = (string) ($priorRow['balance'] ?? '0.00');
+        }
+
+        $result = [];
+        foreach ($transactions as $tx) {
+            $runningBalance = bcadd(bcsub($runningBalance, (string) $tx['debit'], 2), (string) $tx['credit'], 2);
+            $tx['running_balance'] = $runningBalance;
+            $result[] = $tx;
+        }
+
+        $totalDebit = '0.00';
+        $totalCredit = '0.00';
+        foreach ($transactions as $tx) {
+            $totalDebit = bcadd($totalDebit, (string) $tx['debit'], 2);
+            $totalCredit = bcadd($totalCredit, (string) $tx['credit'], 2);
+        }
+
+        return [
+            'transactions' => $result,
+            'opening_balance' => $dateFrom ? (string) ($priorRow['balance'] ?? '0.00') : '0.00',
+            'total_debit' => $totalDebit,
+            'total_credit' => $totalCredit,
+            'closing_balance' => $runningBalance,
+        ];
+    }
+
+    public static function recordCustomerTransaction(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('customer_transactions', [
+            'member_id' => (int) $data['member_id'],
+            'transaction_date' => $data['transaction_date'] ?? date('Y-m-d'),
+            'document_type' => $data['document_type'],
+            'document_id' => $data['document_id'] ?? null,
+            'document_number' => $data['document_number'] ?? null,
+            'description' => $data['description'],
+            'debit' => $data['debit'] ?? '0.00',
+            'credit' => $data['credit'] ?? '0.00',
+            'branch_id' => $data['branch_id'] ?? null,
+        ]);
+    }
+
+    public static function recordSupplierTransaction(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('supplier_transactions', [
+            'supplier_id' => (int) $data['supplier_id'],
+            'transaction_date' => $data['transaction_date'] ?? date('Y-m-d'),
+            'document_type' => $data['document_type'],
+            'document_id' => $data['document_id'] ?? null,
+            'document_number' => $data['document_number'] ?? null,
+            'description' => $data['description'],
+            'debit' => $data['debit'] ?? '0.00',
+            'credit' => $data['credit'] ?? '0.00',
+        ]);
+    }
+}

app/Modules/Accounting/Services/BankLoanService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class BankLoanService
+{
+    public static function createLoan(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $principal = (string) $data['principal_amount'];
+        $rate = (string) $data['interest_rate'];
+        $termMonths = (int) $data['term_months'];
+        $startDate = $data['start_date'];
+
+        $monthlyRate = bcdiv($rate, '1200', 8);
+        $monthlyPayment = self::calculateMonthlyPayment($principal, $monthlyRate, $termMonths);
+        $totalInterest = bcsub(bcmul($monthlyPayment, (string) $termMonths, 2), $principal, 2);
+        $endDate = date('Y-m-d', strtotime($startDate . " +{$termMonths} months"));
+
+        $loanNumber = 'LOAN-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $db->beginTransaction();
+        try {
+            $loanId = $db->insert('bank_loans', [
+                'loan_number' => $loanNumber,
+                'bank_account_id' => (int) $data['bank_account_id'],
+                'loan_type' => $data['loan_type'] ?? 'term',
+                'principal_amount' => $principal,
+                'interest_rate' => $rate,
+                'term_months' => $termMonths,
+                'start_date' => $startDate,
+                'end_date' => $endDate,
+                'monthly_payment' => $monthlyPayment,
+                'outstanding_balance' => $principal,
+                'total_interest' => $totalInterest,
+                'collateral_description' => $data['collateral_description'] ?? null,
+                'notes' => $data['notes'] ?? null,
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            self::generateAmortizationSchedule($loanId, $principal, $monthlyRate, $monthlyPayment, $termMonths, $startDate);
+
+            $db->commit();
+
+            EventBus::dispatch('bank_loan.created', ['loan_id' => $loanId]);
+
+            return ['success' => true, 'loan_id' => $loanId, 'loan_number' => $loanNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    private static function calculateMonthlyPayment(string $principal, string $monthlyRate, int $termMonths): string
+    {
+        if (bccomp($monthlyRate, '0', 8) === 0) {
+            return bcdiv($principal, (string) $termMonths, 2);
+        }
+
+        $onePlusR = bcadd('1', $monthlyRate, 8);
+        $power = bcpow($onePlusR, (string) $termMonths, 8);
+        $numerator = bcmul($principal, bcmul($monthlyRate, $power, 8), 8);
+        $denominator = bcsub($power, '1', 8);
+
+        return bcdiv($numerator, $denominator, 2);
+    }
+
+    private static function generateAmortizationSchedule(int $loanId, string $principal, string $monthlyRate, string $monthlyPayment, int $termMonths, string $startDate): void
+    {
+        $db = App::getInstance()->db();
+        $balance = $principal;
+
+        for ($i = 1; $i <= $termMonths; $i++) {
+            $interest = bcmul($balance, $monthlyRate, 2);
+            $principalPart = bcsub($monthlyPayment, $interest, 2);
+
+            if ($i === $termMonths) {
+                $principalPart = $balance;
+                $monthlyPayment = bcadd($principalPart, $interest, 2);
+            }
+
+            $balance = bcsub($balance, $principalPart, 2);
+            $dueDate = date('Y-m-d', strtotime($startDate . " +{$i} months"));
+
+            $db->insert('bank_loan_schedule', [
+                'loan_id' => $loanId,
+                'installment_number' => $i,
+                'due_date' => $dueDate,
+                'principal_amount' => $principalPart,
+                'interest_amount' => $interest,
+                'total_amount' => bcadd($principalPart, $interest, 2),
+                'status' => 'upcoming',
+            ]);
+        }
+    }
+
+    public static function recordPayment(int $loanId, int $installmentNumber, string $paidAmount, ?string $paidDate = null): array
+    {
+        $db = App::getInstance()->db();
+
+        $schedule = $db->selectOne(
+            "SELECT * FROM bank_loan_schedule WHERE loan_id = ? AND installment_number = ?",
+            [$loanId, $installmentNumber]
+        );
+
+        if (!$schedule) {
+            return ['success' => false, 'error' => 'القسط غير موجود'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('bank_loan_schedule', [
+                'paid_amount' => $paidAmount,
+                'paid_date' => $paidDate ?? date('Y-m-d'),
+                'status' => 'paid',
+            ], 'id = ?', [$schedule['id']]);
+
+            $db->query(
+                "UPDATE bank_loans SET outstanding_balance = outstanding_balance - ?, total_paid = total_paid + ? WHERE id = ?",
+                [$schedule['principal_amount'], $paidAmount, $loanId]
+            );
+
+            $allPaid = $db->selectOne(
+                "SELECT COUNT(*) as cnt FROM bank_loan_schedule WHERE loan_id = ? AND status != 'paid'",
+                [$loanId]
+            );
+            if ((int) ($allPaid['cnt'] ?? 1) === 0) {
+                $db->update('bank_loans', ['status' => 'paid_off'], 'id = ?', [$loanId]);
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('bank_loan.payment', [
+                'loan_id' => $loanId,
+                'installment_number' => $installmentNumber,
+                'amount' => $paidAmount,
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getOverdueInstallments(): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT s.*, l.loan_number, l.bank_account_id, ba.account_name_ar as bank_name
+             FROM bank_loan_schedule s
+             JOIN bank_loans l ON l.id = s.loan_id
+             LEFT JOIN bank_accounts ba ON ba.id = l.bank_account_id
+             WHERE s.status IN ('upcoming','due') AND s.due_date < CURDATE()
+             ORDER BY s.due_date ASC"
+        );
+    }
+
+    public static function getSchedule(int $loanId): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT * FROM bank_loan_schedule WHERE loan_id = ? ORDER BY installment_number ASC",
+            [$loanId]
+        );
+    }
+}

app/Modules/Accounting/Services/CheckLifecycleService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class CheckLifecycleService
+{
+    private static array $validTransitions = [
+        'in_hand' => ['under_collection', 'endorsed', 'cancelled', 'returned'],
+        'under_collection' => ['collected', 'bounced', 'returned'],
+        'collected' => [],
+        'bounced' => ['in_hand', 'under_collection', 'cancelled'],
+        'endorsed' => ['returned'],
+        'cancelled' => [],
+        'paid' => [],
+        'returned' => ['in_hand'],
+    ];
+
+    public static function canTransition(string $fromStatus, string $toStatus): bool
+    {
+        $allowed = self::$validTransitions[$fromStatus] ?? [];
+        return in_array($toStatus, $allowed, true);
+    }
+
+    public static function transition(int $instrumentId, string $toStatus, array $options = []): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $instrument = $db->selectOne(
+            "SELECT * FROM negotiable_instruments WHERE id = ?",
+            [$instrumentId]
+        );
+
+        if (!$instrument) {
+            return ['success' => false, 'error' => 'الورقة غير موجودة'];
+        }
+
+        $fromStatus = (string) $instrument['status'];
+
+        if (!self::canTransition($fromStatus, $toStatus)) {
+            return ['success' => false, 'error' => 'لا يمكن تغيير الحالة من "' . $fromStatus . '" إلى "' . $toStatus . '"'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $updateData = ['status' => $toStatus];
+
+            switch ($toStatus) {
+                case 'under_collection':
+                    $updateData['deposited_date'] = $options['date'] ?? date('Y-m-d');
+                    if (!empty($options['bank_account_id'])) {
+                        $updateData['bank_account_id'] = (int) $options['bank_account_id'];
+                    }
+                    break;
+
+                case 'collected':
+                    $updateData['collected_date'] = $options['date'] ?? date('Y-m-d');
+                    break;
+
+                case 'bounced':
+                    $updateData['bounced_date'] = $options['date'] ?? date('Y-m-d');
+                    $updateData['bounce_reason'] = $options['bounce_reason'] ?? null;
+                    break;
+
+                case 'endorsed':
+                    $updateData['endorsed_to'] = $options['endorsed_to'] ?? null;
+                    $updateData['endorsed_date'] = $options['date'] ?? date('Y-m-d');
+                    break;
+            }
+
+            $db->update('negotiable_instruments', $updateData, 'id = ?', [$instrumentId]);
+
+            $db->insert('instrument_status_history', [
+                'instrument_id' => $instrumentId,
+                'from_status' => $fromStatus,
+                'to_status' => $toStatus,
+                'transition_date' => $options['date'] ?? date('Y-m-d'),
+                'bank_account_id' => $options['bank_account_id'] ?? null,
+                'endorsed_to' => $options['endorsed_to'] ?? null,
+                'bounce_reason' => $options['bounce_reason'] ?? null,
+                'notes' => $options['notes'] ?? null,
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            EventBus::dispatch('instrument.status_changed', [
+                'instrument_id' => $instrumentId,
+                'from_status' => $fromStatus,
+                'to_status' => $toStatus,
+                'instrument' => $instrument,
+            ]);
+
+            $db->commit();
+            return ['success' => true, 'instrument_id' => $instrumentId];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function batchTransition(array $instrumentIds, string $toStatus, array $options = []): array
+    {
+        $results = ['success' => 0, 'failed' => 0, 'errors' => []];
+
+        foreach ($instrumentIds as $id) {
+            $result = self::transition((int) $id, $toStatus, $options);
+            if ($result['success']) {
+                $results['success']++;
+            } else {
+                $results['failed']++;
+                $results['errors'][] = "#{$id}: " . $result['error'];
+            }
+        }
+
+        return $results;
+    }
+
+    public static function getStatusHistory(int $instrumentId): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT h.*, e.full_name_ar as created_by_name
+             FROM instrument_status_history h
+             LEFT JOIN employees e ON e.id = h.created_by
+             WHERE h.instrument_id = ?
+             ORDER BY h.created_at DESC",
+            [$instrumentId]
+        );
+    }
+
+    public static function endorse(int $instrumentId, string $endorsedTo, ?string $date = null, ?string $notes = null): array
+    {
+        return self::transition($instrumentId, 'endorsed', [
+            'endorsed_to' => $endorsedTo,
+            'date' => $date ?? date('Y-m-d'),
+            'notes' => $notes,
+        ]);
+    }
+
+    public static function deposit(int $instrumentId, int $bankAccountId, ?string $date = null): array
+    {
+        return self::transition($instrumentId, 'under_collection', [
+            'bank_account_id' => $bankAccountId,
+            'date' => $date ?? date('Y-m-d'),
+        ]);
+    }
+
+    public static function collect(int $instrumentId, ?string $date = null): array
+    {
+        return self::transition($instrumentId, 'collected', [
+            'date' => $date ?? date('Y-m-d'),
+        ]);
+    }
+
+    public static function bounce(int $instrumentId, string $reason, ?string $date = null): array
+    {
+        return self::transition($instrumentId, 'bounced', [
+            'bounce_reason' => $reason,
+            'date' => $date ?? date('Y-m-d'),
+        ]);
+    }
+}

app/Modules/Accounting/Services/CrossEntitySettlementService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class CrossEntitySettlementService
+{
+    public static function create(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $settlementNumber = 'SET-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $db->beginTransaction();
+        try {
+            $settlementId = $db->insert('cross_entity_settlements', [
+                'settlement_number' => $settlementNumber,
+                'settlement_date' => $data['settlement_date'] ?? date('Y-m-d'),
+                'from_entity_type' => $data['from_entity_type'],
+                'from_entity_id' => (int) $data['from_entity_id'],
+                'from_entity_name' => $data['from_entity_name'],
+                'to_entity_type' => $data['to_entity_type'],
+                'to_entity_id' => (int) $data['to_entity_id'],
+                'to_entity_name' => $data['to_entity_name'],
+                'amount' => $data['amount'],
+                'purpose' => $data['purpose'] ?? 'payment',
+                'description' => $data['description'] ?? null,
+                'status' => 'draft',
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            $db->commit();
+            return ['success' => true, 'settlement_id' => $settlementId, 'settlement_number' => $settlementNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function approve(int $settlementId): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $settlement = $db->selectOne("SELECT * FROM cross_entity_settlements WHERE id = ?", [$settlementId]);
+        if (!$settlement) {
+            return ['success' => false, 'error' => 'التسوية غير موجودة'];
+        }
+        if ($settlement['status'] !== 'draft') {
+            return ['success' => false, 'error' => 'التسوية ليست في حالة مسودة'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('cross_entity_settlements', [
+                'status' => 'approved',
+                'approved_by' => $employee ? (int) $employee->id : null,
+                'approved_at' => date('Y-m-d H:i:s'),
+            ], 'id = ?', [$settlementId]);
+
+            self::postSettlementToAccounts($settlement);
+
+            $db->update('cross_entity_settlements', ['status' => 'posted'], 'id = ?', [$settlementId]);
+
+            $db->commit();
+
+            EventBus::dispatch('settlement.posted', [
+                'settlement_id' => $settlementId,
+                'amount' => $settlement['amount'],
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    private static function postSettlementToAccounts(array $settlement): void
+    {
+        $amount = (string) $settlement['amount'];
+        $date = $settlement['settlement_date'];
+
+        if ($settlement['from_entity_type'] === 'customer') {
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => (int) $settlement['from_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية لصالح: ' . $settlement['to_entity_name'],
+                'credit' => $amount,
+            ]);
+        } elseif ($settlement['from_entity_type'] === 'supplier') {
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => (int) $settlement['from_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية لصالح: ' . $settlement['to_entity_name'],
+                'debit' => $amount,
+            ]);
+        }
+
+        if ($settlement['to_entity_type'] === 'customer') {
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => (int) $settlement['to_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية من: ' . $settlement['from_entity_name'],
+                'debit' => $amount,
+            ]);
+        } elseif ($settlement['to_entity_type'] === 'supplier') {
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => (int) $settlement['to_entity_id'],
+                'transaction_date' => $date,
+                'document_type' => 'adjustment',
+                'document_number' => $settlement['settlement_number'],
+                'description' => 'تسوية من: ' . $settlement['from_entity_name'],
+                'credit' => $amount,
+            ]);
+        }
+    }
+}

app/Modules/Accounting/Services/DailyCashMovementService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class DailyCashMovementService
+{
+    public static function registerListeners(): void
+    {
+        EventBus::listen('sale.completed', [self::class, 'onSaleCompleted'], 30);
+        EventBus::listen('payment.completed', [self::class, 'onPaymentReceived'], 30);
+        EventBus::listen('procurement.payment_completed', [self::class, 'onPaymentMade'], 30);
+    }
+
+    public static function record(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('daily_cash_movements', [
+            'movement_date' => $data['movement_date'] ?? date('Y-m-d'),
+            'movement_type' => $data['movement_type'],
+            'direction' => $data['direction'],
+            'amount' => $data['amount'],
+            'description' => $data['description'] ?? null,
+            'reference_type' => $data['reference_type'] ?? null,
+            'reference_id' => $data['reference_id'] ?? null,
+            'bank_account_id' => $data['bank_account_id'] ?? null,
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+
+    public static function onSaleCompleted(array $data): void
+    {
+        $amount = (string) ($data['total_amount'] ?? '0');
+        if (bccomp($amount, '0', 2) <= 0) return;
+
+        self::record([
+            'movement_type' => 'sale',
+            'direction' => 'in',
+            'amount' => $amount,
+            'description' => 'مبيعات — ' . ($data['invoice_number'] ?? ''),
+            'reference_type' => 'sales',
+            'reference_id' => $data['sale_id'] ?? null,
+        ]);
+    }
+
+    public static function onPaymentReceived(array $data): void
+    {
+        $amount = (string) ($data['amount'] ?? '0');
+        if (bccomp($amount, '0', 2) <= 0) return;
+
+        self::record([
+            'movement_type' => 'collection',
+            'direction' => 'in',
+            'amount' => $amount,
+            'description' => 'تحصيل — ' . ($data['receipt_number'] ?? ''),
+            'reference_type' => 'payments',
+            'reference_id' => $data['payment_id'] ?? null,
+        ]);
+    }
+
+    public static function onPaymentMade(array $data): void
+    {
+        $amount = (string) ($data['amount'] ?? '0');
+        if (bccomp($amount, '0', 2) <= 0) return;
+
+        self::record([
+            'movement_type' => 'disbursement',
+            'direction' => 'out',
+            'amount' => $amount,
+            'description' => 'سداد مورد — ' . ($data['payment_number'] ?? ''),
+            'reference_type' => 'vendor_payments',
+            'reference_id' => $data['payment_id'] ?? null,
+        ]);
+    }
+
+    public static function getDailySummary(string $date): array
+    {
+        $db = App::getInstance()->db();
+
+        $inflows = $db->selectOne(
+            "SELECT COALESCE(SUM(amount), 0) as total FROM daily_cash_movements WHERE movement_date = ? AND direction = 'in'",
+            [$date]
+        );
+        $outflows = $db->selectOne(
+            "SELECT COALESCE(SUM(amount), 0) as total FROM daily_cash_movements WHERE movement_date = ? AND direction = 'out'",
+            [$date]
+        );
+
+        $totalIn = (string) ($inflows['total'] ?? '0.00');
+        $totalOut = (string) ($outflows['total'] ?? '0.00');
+
+        return [
+            'date' => $date,
+            'total_in' => $totalIn,
+            'total_out' => $totalOut,
+            'net' => bcsub($totalIn, $totalOut, 2),
+        ];
+    }
+
+    public static function getMovements(string $date): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select(
+            "SELECT * FROM daily_cash_movements WHERE movement_date = ? ORDER BY created_at",
+            [$date]
+        );
+    }
+}

app/Modules/Accounting/Services/DocumentaryCreditService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class DocumentaryCreditService
+{
+    private const VALID_TRANSITIONS = [
+        'draft' => ['submitted'],
+        'submitted' => ['opened', 'cancelled'],
+        'opened' => ['partially_utilized', 'fully_utilized', 'expired', 'cancelled'],
+        'partially_utilized' => ['fully_utilized', 'expired'],
+        'fully_utilized' => ['closed'],
+        'expired' => ['closed'],
+    ];
+
+    public static function create(array $data): int
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        return $db->insert('documentary_credits', [
+            'credit_number' => $data['credit_number'],
+            'type' => $data['type'] ?? 'import',
+            'beneficiary_name' => $data['beneficiary_name'],
+            'issuing_bank' => $data['issuing_bank'],
+            'advising_bank' => $data['advising_bank'] ?? null,
+            'amount' => $data['amount'],
+            'currency_code' => $data['currency_code'] ?? 'EGP',
+            'opening_date' => $data['opening_date'] ?? date('Y-m-d'),
+            'expiry_date' => $data['expiry_date'],
+            'shipment_date' => $data['shipment_date'] ?? null,
+            'purchase_order_id' => $data['purchase_order_id'] ?? null,
+            'bank_account_id' => $data['bank_account_id'] ?? null,
+            'margin_amount' => $data['margin_amount'] ?? '0.00',
+            'commission_rate' => $data['commission_rate'] ?? '0.00',
+            'status' => 'draft',
+            'notes' => $data['notes'] ?? null,
+            'created_by' => $employee ? (int) $employee->id : null,
+            'created_at' => date('Y-m-d H:i:s'),
+            'updated_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+
+    public static function transition(int $creditId, string $newStatus): array
+    {
+        $db = App::getInstance()->db();
+
+        $credit = $db->selectOne("SELECT * FROM documentary_credits WHERE id = ?", [$creditId]);
+        if (!$credit) {
+            return ['success' => false, 'error' => 'الاعتماد المستندي غير موجود'];
+        }
+
+        $current = $credit['status'];
+        $allowed = self::VALID_TRANSITIONS[$current] ?? [];
+
+        if (!in_array($newStatus, $allowed, true)) {
+            return ['success' => false, 'error' => "لا يمكن الانتقال من {$current} إلى {$newStatus}"];
+        }
+
+        $db->update('documentary_credits', [
+            'status' => $newStatus,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ], 'id = ?', [$creditId]);
+
+        EventBus::dispatch('accounting.lc.status_changed', [
+            'credit_id' => $creditId,
+            'from_status' => $current,
+            'to_status' => $newStatus,
+            'amount' => (string) $credit['amount'],
+        ]);
+
+        return ['success' => true];
+    }
+
+    public static function addDocument(int $creditId, array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('lc_documents', [
+            'credit_id' => $creditId,
+            'document_type' => $data['document_type'],
+            'document_number' => $data['document_number'] ?? null,
+            'description' => $data['description'] ?? null,
+            'received_date' => $data['received_date'] ?? date('Y-m-d'),
+            'status' => $data['status'] ?? 'received',
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+}

app/Modules/Accounting/Services/LetterOfGuaranteeService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class LetterOfGuaranteeService
+{
+    private const VALID_TRANSITIONS = [
+        'draft' => ['active'],
+        'active' => ['extended', 'released', 'called'],
+        'extended' => ['released', 'called'],
+        'called' => ['settled'],
+    ];
+
+    public static function create(array $data): int
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        return $db->insert('letters_of_guarantee', [
+            'guarantee_number' => $data['guarantee_number'],
+            'type' => $data['type'] ?? 'bid',
+            'beneficiary_name' => $data['beneficiary_name'],
+            'issuing_bank' => $data['issuing_bank'],
+            'amount' => $data['amount'],
+            'currency_code' => $data['currency_code'] ?? 'EGP',
+            'issue_date' => $data['issue_date'] ?? date('Y-m-d'),
+            'expiry_date' => $data['expiry_date'],
+            'purpose' => $data['purpose'] ?? null,
+            'bank_account_id' => $data['bank_account_id'] ?? null,
+            'margin_amount' => $data['margin_amount'] ?? '0.00',
+            'commission_rate' => $data['commission_rate'] ?? '0.00',
+            'status' => 'draft',
+            'notes' => $data['notes'] ?? null,
+            'created_by' => $employee ? (int) $employee->id : null,
+            'created_at' => date('Y-m-d H:i:s'),
+            'updated_at' => date('Y-m-d H:i:s'),
+        ]);
+    }
+
+    public static function transition(int $guaranteeId, string $newStatus): array
+    {
+        $db = App::getInstance()->db();
+
+        $guarantee = $db->selectOne("SELECT * FROM letters_of_guarantee WHERE id = ?", [$guaranteeId]);
+        if (!$guarantee) {
+            return ['success' => false, 'error' => 'خطاب الضمان غير موجود'];
+        }
+
+        $current = $guarantee['status'];
+        $allowed = self::VALID_TRANSITIONS[$current] ?? [];
+
+        if (!in_array($newStatus, $allowed, true)) {
+            return ['success' => false, 'error' => "لا يمكن الانتقال من {$current} إلى {$newStatus}"];
+        }
+
+        $updateData = [
+            'status' => $newStatus,
+            'updated_at' => date('Y-m-d H:i:s'),
+        ];
+
+        if ($newStatus === 'released') {
+            $updateData['released_date'] = date('Y-m-d');
+        }
+
+        $db->update('letters_of_guarantee', $updateData, 'id = ?', [$guaranteeId]);
+
+        EventBus::dispatch('accounting.guarantee.status_changed', [
+            'guarantee_id' => $guaranteeId,
+            'from_status' => $current,
+            'to_status' => $newStatus,
+            'amount' => (string) $guarantee['amount'],
+        ]);
+
+        return ['success' => true];
+    }
+
+    public static function getExpiringWithinDays(int $days = 30): array
+    {
+        $db = App::getInstance()->db();
+        $futureDate = date('Y-m-d', strtotime("+{$days} days"));
+
+        return $db->select(
+            "SELECT * FROM letters_of_guarantee
+             WHERE status IN ('active', 'extended')
+             AND expiry_date <= ?
+             ORDER BY expiry_date ASC",
+            [$futureDate]
+        );
+    }
+}

app/Modules/Accounting/Services/MultiCurrencyService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+
+final class MultiCurrencyService
+{
+    public static function getBaseCurrency(): array
+    {
+        $db = App::getInstance()->db();
+        $currency = $db->selectOne("SELECT * FROM currencies WHERE is_base_currency = 1 LIMIT 1");
+        return $currency ?: ['code' => 'EGP', 'name_ar' => 'جنيه مصري', 'symbol' => 'ج.م', 'decimal_places' => 2];
+    }
+
+    public static function getExchangeRate(string $currencyCode, ?string $date = null): array
+    {
+        if ($currencyCode === 'EGP') {
+            return ['buy_rate' => '1.000000', 'sell_rate' => '1.000000', 'mid_rate' => '1.000000'];
+        }
+
+        $db = App::getInstance()->db();
+        $date = $date ?? date('Y-m-d');
+
+        $currency = $db->selectOne("SELECT id FROM currencies WHERE code = ?", [$currencyCode]);
+        if (!$currency) {
+            return ['buy_rate' => '1.000000', 'sell_rate' => '1.000000', 'mid_rate' => '1.000000'];
+        }
+
+        $rate = $db->selectOne(
+            "SELECT * FROM exchange_rates WHERE currency_id = ? AND rate_date <= ? ORDER BY rate_date DESC LIMIT 1",
+            [(int) $currency['id'], $date]
+        );
+
+        if (!$rate) {
+            return ['buy_rate' => '1.000000', 'sell_rate' => '1.000000', 'mid_rate' => '1.000000'];
+        }
+
+        return [
+            'buy_rate' => (string) $rate['buy_rate'],
+            'sell_rate' => (string) $rate['sell_rate'],
+            'mid_rate' => (string) $rate['mid_rate'],
+        ];
+    }
+
+    public static function convert(string $amount, string $fromCurrency, string $toCurrency, ?string $date = null): array
+    {
+        if ($fromCurrency === $toCurrency) {
+            return ['converted_amount' => $amount, 'rate' => '1.000000'];
+        }
+
+        $baseCurrency = self::getBaseCurrency()['code'];
+
+        if ($fromCurrency === $baseCurrency) {
+            $rate = self::getExchangeRate($toCurrency, $date);
+            $converted = bcdiv($amount, $rate['mid_rate'], 2);
+            return ['converted_amount' => $converted, 'rate' => $rate['mid_rate']];
+        }
+
+        if ($toCurrency === $baseCurrency) {
+            $rate = self::getExchangeRate($fromCurrency, $date);
+            $converted = bcmul($amount, $rate['mid_rate'], 2);
+            return ['converted_amount' => $converted, 'rate' => $rate['mid_rate']];
+        }
+
+        $fromRate = self::getExchangeRate($fromCurrency, $date);
+        $toRate = self::getExchangeRate($toCurrency, $date);
+        $baseAmount = bcmul($amount, $fromRate['mid_rate'], 6);
+        $converted = bcdiv($baseAmount, $toRate['mid_rate'], 2);
+        $crossRate = bcdiv($fromRate['mid_rate'], $toRate['mid_rate'], 6);
+
+        return ['converted_amount' => $converted, 'rate' => $crossRate];
+    }
+
+    public static function calculateGainLoss(string $originalAmount, string $originalRate, string $currentRate, string $currency): array
+    {
+        $originalBase = bcmul($originalAmount, $originalRate, 2);
+        $currentBase = bcmul($originalAmount, $currentRate, 2);
+        $difference = bcsub($currentBase, $originalBase, 2);
+
+        return [
+            'original_base_amount' => $originalBase,
+            'current_base_amount' => $currentBase,
+            'gain_loss' => $difference,
+            'is_gain' => bccomp($difference, '0', 2) > 0,
+        ];
+    }
+
+    public static function getActiveCurrencies(): array
+    {
+        $db = App::getInstance()->db();
+        return $db->select("SELECT * FROM currencies WHERE is_active = 1 ORDER BY is_base_currency DESC, name_ar ASC");
+    }
+
+    public static function setExchangeRate(string $currencyCode, string $buyRate, string $sellRate, ?string $date = null): bool
+    {
+        $db = App::getInstance()->db();
+        $date = $date ?? date('Y-m-d');
+
+        $currency = $db->selectOne("SELECT id FROM currencies WHERE code = ?", [$currencyCode]);
+        if (!$currency) return false;
+
+        $midRate = bcdiv(bcadd($buyRate, $sellRate, 6), '2', 6);
+
+        $existing = $db->selectOne(
+            "SELECT id FROM exchange_rates WHERE currency_id = ? AND rate_date = ?",
+            [(int) $currency['id'], $date]
+        );
+
+        if ($existing) {
+            $db->update('exchange_rates', [
+                'buy_rate' => $buyRate,
+                'sell_rate' => $sellRate,
+                'mid_rate' => $midRate,
+            ], 'id = ?', [(int) $existing['id']]);
+        } else {
+            $db->insert('exchange_rates', [
+                'currency_id' => (int) $currency['id'],
+                'rate_date' => $date,
+                'buy_rate' => $buyRate,
+                'sell_rate' => $sellRate,
+                'mid_rate' => $midRate,
+            ]);
+        }
+
+        return true;
+    }
+}

app/Modules/Accounting/Services/StatementIntegrationService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Accounting\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+use App\Core\Logger;
+use App\Modules\Inventory\Services\CreditLimitService;
+
+final class StatementIntegrationService
+{
+    public static function registerListeners(): void
+    {
+        EventBus::listen('sale.completed', [self::class, 'onSaleCompleted'], 40);
+        EventBus::listen('sale.refunded', [self::class, 'onSaleRefunded'], 40);
+        EventBus::listen('payment.completed', [self::class, 'onPaymentCompleted'], 40);
+        EventBus::listen('procurement.invoice_approved', [self::class, 'onVendorInvoiceApproved'], 40);
+        EventBus::listen('procurement.payment_completed', [self::class, 'onVendorPaymentCompleted'], 40);
+        EventBus::listen('procurement.rtv_completed', [self::class, 'onReturnToVendor'], 40);
+        EventBus::listen('fine.imposed', [self::class, 'onFineImposed'], 40);
+        EventBus::listen('subscription.paid', [self::class, 'onSubscriptionPaid'], 40);
+    }
+
+    public static function onSaleCompleted(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['total_amount'] ?? '0');
+            $saleNumber = $data['sale_number'] ?? '';
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'sale',
+                'document_id' => $data['sale_id'] ?? null,
+                'document_number' => $saleNumber,
+                'description' => 'فاتورة مبيعات: ' . $saleNumber,
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'increase');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration sale.completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onSaleRefunded(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['refund_amount'] ?? '0');
+            $refundNumber = $data['refund_number'] ?? '';
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'refund',
+                'document_id' => $data['refund_id'] ?? null,
+                'document_number' => $refundNumber,
+                'description' => 'مرتجع مبيعات: ' . $refundNumber,
+                'credit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration sale.refunded failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onPaymentCompleted(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+            $receiptNumber = $data['receipt_number'] ?? '';
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'payment',
+                'document_id' => $data['payment_id'] ?? null,
+                'document_number' => $receiptNumber,
+                'description' => 'سداد: ' . $receiptNumber,
+                'credit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration payment.completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onVendorInvoiceApproved(array $data): void
+    {
+        try {
+            $supplierId = (int) ($data['supplier_id'] ?? 0);
+            if ($supplierId <= 0) return;
+
+            $amount = (string) ($data['total_amount'] ?? '0');
+            $invoiceNumber = $data['invoice_number'] ?? '';
+
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => $supplierId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'invoice',
+                'document_id' => $data['invoice_id'] ?? null,
+                'document_number' => $invoiceNumber,
+                'description' => 'فاتورة مورد: ' . $invoiceNumber,
+                'credit' => $amount,
+            ]);
+
+            CreditLimitService::updateSupplierBalance($supplierId, $amount, 'increase');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration vendor_invoice_approved failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onVendorPaymentCompleted(array $data): void
+    {
+        try {
+            $supplierId = (int) ($data['supplier_id'] ?? 0);
+            if ($supplierId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+            $paymentNumber = $data['payment_number'] ?? '';
+
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => $supplierId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'payment',
+                'document_id' => $data['payment_id'] ?? null,
+                'document_number' => $paymentNumber,
+                'description' => 'سداد مورد: ' . $paymentNumber,
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateSupplierBalance($supplierId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration vendor_payment_completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onReturnToVendor(array $data): void
+    {
+        try {
+            $supplierId = (int) ($data['supplier_id'] ?? 0);
+            if ($supplierId <= 0) return;
+
+            $amount = (string) ($data['total_amount'] ?? '0');
+            $rtvNumber = $data['rtv_number'] ?? '';
+
+            AccountStatementService::recordSupplierTransaction([
+                'supplier_id' => $supplierId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'return',
+                'document_id' => $data['rtv_id'] ?? null,
+                'document_number' => $rtvNumber,
+                'description' => 'مرتجع مورد: ' . $rtvNumber,
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateSupplierBalance($supplierId, $amount, 'decrease');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration rtv_completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onFineImposed(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'fine',
+                'document_id' => $data['fine_id'] ?? null,
+                'description' => 'غرامة: ' . ($data['reason'] ?? ''),
+                'debit' => $amount,
+            ]);
+
+            CreditLimitService::updateCustomerBalance($memberId, $amount, 'increase');
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration fine.imposed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function onSubscriptionPaid(array $data): void
+    {
+        try {
+            $memberId = (int) ($data['member_id'] ?? 0);
+            if ($memberId <= 0) return;
+
+            $amount = (string) ($data['amount'] ?? '0');
+
+            AccountStatementService::recordCustomerTransaction([
+                'member_id' => $memberId,
+                'transaction_date' => date('Y-m-d'),
+                'document_type' => 'subscription',
+                'document_id' => $data['subscription_id'] ?? null,
+                'description' => 'اشتراك: ' . ($data['description'] ?? ''),
+                'debit' => $amount,
+            ]);
+        } catch (\Throwable $e) {
+            Logger::error('StatementIntegration subscription.paid failed: ' . $e->getMessage());
+        }
+    }
+}

app/Modules/Accounting/Views/documentary_credits/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>الاعتمادات المستندية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/documentary-credits/create" class="btn btn-primary">+ اعتماد جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/documentary-credits" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="draft" <?= ($status ?? '') === 'draft' ? 'selected' : '' ?>>مسودة</option>
+                    <option value="opened" <?= ($status ?? '') === 'opened' ? 'selected' : '' ?>>مفتوح</option>
+                    <option value="partially_utilized" <?= ($status ?? '') === 'partially_utilized' ? 'selected' : '' ?>>مستخدم جزئياً</option>
+                    <option value="fully_utilized" <?= ($status ?? '') === 'fully_utilized' ? 'selected' : '' ?>>مستخدم بالكامل</option>
+                    <option value="expired" <?= ($status ?? '') === 'expired' ? 'selected' : '' ?>>منتهي</option>
+                    <option value="cancelled" <?= ($status ?? '') === 'cancelled' ? 'selected' : '' ?>>ملغي</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Credits Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الاعتماد</th>
+                    <th>المستفيد</th>
+                    <th>البنك المصدر</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الفتح</th>
+                    <th>تاريخ الانتهاء</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($credits as $lc): ?>
+                    <?php
+                    $statusColor = match($lc['status'] ?? '') {
+                        'draft' => '#F59E0B',
+                        'opened' => '#059669',
+                        'partially_utilized' => '#0284C7',
+                        'fully_utilized' => '#6B7280',
+                        'expired' => '#DC2626',
+                        'cancelled' => '#9CA3AF',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($lc['status'] ?? '') {
+                        'draft' => 'مسودة',
+                        'opened' => 'مفتوح',
+                        'partially_utilized' => 'مستخدم جزئياً',
+                        'fully_utilized' => 'مستخدم بالكامل',
+                        'expired' => 'منتهي',
+                        'cancelled' => 'ملغي',
+                        default => $lc['status'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($lc['credit_number'] ?? '') ?></td>
+                        <td><?= e($lc['beneficiary_name'] ?? '—') ?></td>
+                        <td><?= e($lc['issuing_bank'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($lc['amount'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($lc['opening_date'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($lc['expiry_date'] ?? '—') ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/documentary-credits/<?= (int)$lc['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($credits)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد اعتمادات مستندية</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/guarantees/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>خطابات الضمان<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/guarantees/create" class="btn btn-primary">+ خطاب ضمان جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/guarantees" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="active" <?= ($status ?? '') === 'active' ? 'selected' : '' ?>>نشط</option>
+                    <option value="expired" <?= ($status ?? '') === 'expired' ? 'selected' : '' ?>>منتهي</option>
+                    <option value="claimed" <?= ($status ?? '') === 'claimed' ? 'selected' : '' ?>>مُطالب به</option>
+                    <option value="released" <?= ($status ?? '') === 'released' ? 'selected' : '' ?>>محرر</option>
+                    <option value="cancelled" <?= ($status ?? '') === 'cancelled' ? 'selected' : '' ?>>ملغي</option>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">النوع</label>
+                <select name="type" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="bid_bond" <?= ($type ?? '') === 'bid_bond' ? 'selected' : '' ?>>ضمان ابتدائي</option>
+                    <option value="performance_bond" <?= ($type ?? '') === 'performance_bond' ? 'selected' : '' ?>>ضمان حسن تنفيذ</option>
+                    <option value="advance_payment" <?= ($type ?? '') === 'advance_payment' ? 'selected' : '' ?>>ضمان دفعة مقدمة</option>
+                    <option value="retention" <?= ($type ?? '') === 'retention' ? 'selected' : '' ?>>ضمان محتجزات</option>
+                    <option value="customs" <?= ($type ?? '') === 'customs' ? 'selected' : '' ?>>ضمان جمركي</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Guarantees Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم الخطاب</th>
+                    <th>النوع</th>
+                    <th>المستفيد</th>
+                    <th>البنك المصدر</th>
+                    <th>المبلغ</th>
+                    <th>تاريخ الانتهاء</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($guarantees as $g): ?>
+                    <?php
+                    $statusColor = match($g['status'] ?? '') {
+                        'active' => '#059669',
+                        'expired' => '#DC2626',
+                        'claimed' => '#D97706',
+                        'released' => '#6B7280',
+                        'cancelled' => '#9CA3AF',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($g['status'] ?? '') {
+                        'active' => 'نشط',
+                        'expired' => 'منتهي',
+                        'claimed' => 'مُطالب به',
+                        'released' => 'محرر',
+                        'cancelled' => 'ملغي',
+                        default => $g['status'] ?? '—',
+                    };
+                    $typeLabel = match($g['guarantee_type'] ?? $g['type'] ?? '') {
+                        'bid_bond' => 'ضمان ابتدائي',
+                        'performance_bond' => 'ضمان حسن تنفيذ',
+                        'advance_payment' => 'ضمان دفعة مقدمة',
+                        'retention' => 'ضمان محتجزات',
+                        'customs' => 'ضمان جمركي',
+                        default => $g['guarantee_type'] ?? $g['type'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($g['guarantee_number'] ?? '') ?></td>
+                        <td><?= $typeLabel ?></td>
+                        <td><?= e($g['beneficiary_name'] ?? '—') ?></td>
+                        <td><?= e($g['issuing_bank'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($g['amount'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($g['expiry_date'] ?? '—') ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/guarantees/<?= (int)$g['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($guarantees)): ?>
+                    <tr><td colspan="8" style="text-align:center;color:#6B7280;padding:30px;">لا توجد خطابات ضمان</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/loans/form.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?><?= !empty($loan['id']) ? 'تعديل قرض' : 'قرض جديد' ?><?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;"><?= !empty($loan['id']) ? 'تعديل قرض' : 'إضافة قرض بنكي جديد' ?></h3>
+    </div>
+    <div style="padding:20px;">
+        <form method="POST" action="<?= !empty($loan['id']) ? '/accounting/loans/' . (int)$loan['id'] : '/accounting/loans' ?>">
+            <?= csrf_field() ?>
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الحساب البنكي <span style="color:#DC2626;">*</span></label>
+                    <select name="bank_account_id" class="form-select" required>
+                        <option value="">— اختر حساب بنكي —</option>
+                        <?php foreach ($bankAccounts as $ba): ?>
+                            <option value="<?= (int)$ba['id'] ?>" <?= (int)($loan['bank_account_id'] ?? 0) === (int)$ba['id'] ? 'selected' : '' ?>><?= e($ba['account_name_ar'] ?? $ba['bank_name'] ?? '') ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">نوع القرض <span style="color:#DC2626;">*</span></label>
+                    <select name="loan_type" class="form-select" required>
+                        <option value="">— اختر —</option>
+                        <option value="term_loan" <?= ($loan['loan_type'] ?? '') === 'term_loan' ? 'selected' : '' ?>>قرض لأجل</option>
+                        <option value="revolving" <?= ($loan['loan_type'] ?? '') === 'revolving' ? 'selected' : '' ?>>تسهيل ائتماني متجدد</option>
+                        <option value="overdraft" <?= ($loan['loan_type'] ?? '') === 'overdraft' ? 'selected' : '' ?>>سحب على المكشوف</option>
+                        <option value="mortgage" <?= ($loan['loan_type'] ?? '') === 'mortgage' ? 'selected' : '' ?>>قرض عقاري</option>
+                        <option value="equipment" <?= ($loan['loan_type'] ?? '') === 'equipment' ? 'selected' : '' ?>>تمويل معدات</option>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">المبلغ الأصلي <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="principal_amount" class="form-input" step="0.01" min="0.01" required dir="ltr" value="<?= e($loan['principal_amount'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">سعر الفائدة (%) <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="interest_rate" class="form-input" step="0.01" min="0" required dir="ltr" value="<?= e($loan['interest_rate'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">مدة القرض (أشهر) <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="term_months" class="form-input" min="1" required dir="ltr" value="<?= e($loan['term_months'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ البداية <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="start_date" class="form-input" required dir="ltr" value="<?= e($loan['start_date'] ?? date('Y-m-d')) ?>">
+                </div>
+                <div>
+                    <label class="form-label">رقم القرض</label>
+                    <input type="text" name="loan_number" class="form-input" dir="ltr" value="<?= e($loan['loan_number'] ?? '') ?>">
+                </div>
+                <div>
+                    <label class="form-label">اسم البنك</label>
+                    <input type="text" name="bank_name" class="form-input" value="<?= e($loan['bank_name'] ?? '') ?>">
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">الضمان</label>
+                    <textarea name="collateral" class="form-textarea" rows="2"><?= e($loan['collateral'] ?? '') ?></textarea>
+                </div>
+                <div style="grid-column:1/-1;">
+                    <label class="form-label">ملاحظات</label>
+                    <textarea name="notes" class="form-textarea" rows="2"><?= e($loan['notes'] ?? '') ?></textarea>
+                </div>
+            </div>
+            <div style="margin-top:20px;display:flex;gap:8px;">
+                <button type="submit" class="btn btn-primary">حفظ</button>
+                <a href="/accounting/loans" class="btn btn-outline">إلغاء</a>
+            </div>
+        </form>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/loans/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>القروض البنكية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/loans/create" class="btn btn-primary">+ قرض جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/loans" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">الحالة</label>
+                <select name="status" class="form-select" onchange="this.form.submit()">
+                    <option value="">الكل</option>
+                    <option value="active" <?= ($status ?? '') === 'active' ? 'selected' : '' ?>>نشط</option>
+                    <option value="paid_off" <?= ($status ?? '') === 'paid_off' ? 'selected' : '' ?>>مسدد</option>
+                    <option value="defaulted" <?= ($status ?? '') === 'defaulted' ? 'selected' : '' ?>>متعثر</option>
+                    <option value="restructured" <?= ($status ?? '') === 'restructured' ? 'selected' : '' ?>>مُعاد هيكلته</option>
+                </select>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Loans Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم القرض</th>
+                    <th>البنك</th>
+                    <th>المبلغ الأصلي</th>
+                    <th>سعر الفائدة</th>
+                    <th>الرصيد القائم</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($loans as $loan): ?>
+                    <?php
+                    $statusColor = match($loan['status'] ?? '') {
+                        'active' => '#059669',
+                        'paid_off' => '#6B7280',
+                        'defaulted' => '#DC2626',
+                        'restructured' => '#D97706',
+                        default => '#374151',
+                    };
+                    $statusLabel = match($loan['status'] ?? '') {
+                        'active' => 'نشط',
+                        'paid_off' => 'مسدد',
+                        'defaulted' => 'متعثر',
+                        'restructured' => 'مُعاد هيكلته',
+                        default => $loan['status'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($loan['loan_number'] ?? '') ?></td>
+                        <td><?= e($loan['bank_name'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($loan['principal_amount'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($loan['interest_rate'] ?? 0) ?>%</td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($loan['outstanding_balance'] ?? 0) ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/loans/<?= (int)$loan['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($loans)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد قروض</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/loans/show.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>تفاصيل القرض<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<?php
+$statusColor = match($loan['status'] ?? '') {
+    'active' => '#059669',
+    'paid_off' => '#6B7280',
+    'defaulted' => '#DC2626',
+    'restructured' => '#D97706',
+    default => '#374151',
+};
+$statusLabel = match($loan['status'] ?? '') {
+    'active' => 'نشط',
+    'paid_off' => 'مسدد',
+    'defaulted' => 'متعثر',
+    'restructured' => 'مُعاد هيكلته',
+    default => $loan['status'] ?? '—',
+};
+?>
+
+<!-- Loan Details -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">قرض رقم: <?= e($loan['loan_number'] ?? '') ?></h3>
+        <span style="color:<?= $statusColor ?>;font-weight:700;font-size:14px;"><?= $statusLabel ?></span>
+    </div>
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:15px;">
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">البنك</div>
+                <div style="font-size:16px;font-weight:700;"><?= e($loan['bank_name'] ?? '—') ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">المبلغ الأصلي</div>
+                <div style="font-size:18px;font-weight:700;direction:ltr;"><?= money($loan['principal_amount'] ?? 0) ?></div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">سعر الفائدة</div>
+                <div style="font-size:18px;font-weight:700;direction:ltr;"><?= e($loan['interest_rate'] ?? 0) ?>%</div>
+            </div>
+            <div class="card" style="padding:15px;text-align:center;">
+                <div style="font-size:12px;color:#6B7280;">الرصيد القائم</div>
+                <div style="font-size:18px;font-weight:700;direction:ltr;color:#DC2626;"><?= money($loan['outstanding_balance'] ?? 0) ?></div>
+            </div>
+        </div>
+        <div style="display:grid;grid-template-columns:repeat(4,1fr);gap:15px;margin-top:15px;">
+            <div>
+                <span style="font-size:12px;color:#6B7280;">نوع القرض:</span>
+                <span style="font-weight:600;"><?= e($loan['loan_type'] ?? '—') ?></span>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">مدة القرض:</span>
+                <span style="font-weight:600;"><?= (int)($loan['term_months'] ?? 0) ?> شهر</span>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">تاريخ البداية:</span>
+                <span style="font-weight:600;direction:ltr;display:inline-block;"><?= e($loan['start_date'] ?? '—') ?></span>
+            </div>
+            <div>
+                <span style="font-size:12px;color:#6B7280;">الضمان:</span>
+                <span style="font-weight:600;"><?= e($loan['collateral'] ?? '—') ?></span>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Amortization Schedule -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;">جدول السداد</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم القسط</th>
+                    <th>تاريخ الاستحقاق</th>
+                    <th>أصل الدين</th>
+                    <th>الفائدة</th>
+                    <th>الإجمالي</th>
+                    <th>الحالة</th>
+                    <th>تاريخ السداد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($schedule as $inst): ?>
+                    <?php
+                    $instStatusColor = match($inst['status'] ?? '') {
+                        'paid' => '#059669',
+                        'due' => '#D97706',
+                        'overdue' => '#DC2626',
+                        'upcoming' => '#6B7280',
+                        default => '#374151',
+                    };
+                    $instStatusLabel = match($inst['status'] ?? '') {
+                        'paid' => 'مسدد',
+                        'due' => 'مستحق',
+                        'overdue' => 'متأخر',
+                        'upcoming' => 'قادم',
+                        default => $inst['status'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="text-align:center;"><?= (int)($inst['installment_number'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($inst['due_date'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($inst['principal'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= money($inst['interest'] ?? 0) ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($inst['total'] ?? 0) ?></td>
+                        <td><span style="color:<?= $instStatusColor ?>;font-weight:600;"><?= $instStatusLabel ?></span></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($inst['paid_date'] ?? '—') ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($schedule)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا يوجد جدول سداد</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<div style="margin-top:15px;">
+    <a href="/accounting/loans" class="btn btn-outline">رجوع للقائمة</a>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/settlements/index.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>التسويات<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/accounting/settlements/create" class="btn btn-primary">+ تسوية جديدة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>رقم التسوية</th>
+                    <th>التاريخ</th>
+                    <th>النوع</th>
+                    <th>البيان</th>
+                    <th>المبلغ</th>
+                    <th>الحالة</th>
+                    <th></th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($settlements as $s): ?>
+                    <?php
+                    $statusColor = match($s['status'] ?? '') {
+                        'draft' => '#F59E0B',
+                        'approved' => '#059669',
+                        'posted' => '#0284C7',
+                        'rejected' => '#DC2626',
+                        default => '#6B7280',
+                    };
+                    $statusLabel = match($s['status'] ?? '') {
+                        'draft' => 'مسودة',
+                        'approved' => 'معتمدة',
+                        'posted' => 'مرحّلة',
+                        'rejected' => 'مرفوضة',
+                        default => $s['status'] ?? '—',
+                    };
+                    $typeLabel = match($s['type'] ?? '') {
+                        'debt_settlement' => 'تسوية ديون',
+                        'advance_settlement' => 'تسوية سلف',
+                        'account_settlement' => 'تسوية حسابات',
+                        default => $s['type'] ?? '—',
+                    };
+                    ?>
+                    <tr>
+                        <td style="font-weight:600;direction:ltr;text-align:right;"><?= e($s['settlement_number'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;"><?= e($s['settlement_date'] ?? $s['created_at'] ?? '—') ?></td>
+                        <td><?= $typeLabel ?></td>
+                        <td><?= e($s['description'] ?? '—') ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($s['amount'] ?? 0) ?></td>
+                        <td><span style="color:<?= $statusColor ?>;font-weight:600;"><?= $statusLabel ?></span></td>
+                        <td><a href="/accounting/settlements/<?= (int)$s['id'] ?>" class="btn btn-sm btn-outline">عرض</a></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($settlements)): ?>
+                    <tr><td colspan="7" style="text-align:center;color:#6B7280;padding:30px;">لا توجد تسويات</td></tr>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/statements/customer.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>كشف حساب عميل<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/statements/customer" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">العضو</label>
+                <select name="member_id" class="form-select">
+                    <option value="">— اختر عضو —</option>
+                    <?php foreach ($members as $m): ?>
+                        <option value="<?= (int)$m['id'] ?>" <?= (int)($filters['member_id'] ?? 0) === (int)$m['id'] ? 'selected' : '' ?>><?= e($m['name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($filters['date_from'] ?? '') ?>" dir="ltr">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($filters['date_to'] ?? '') ?>" dir="ltr">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<?php if (!empty($member) && !empty($statement)): ?>
+<!-- Statement -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">كشف حساب: <?= e($member['name']) ?></h3>
+        <button type="button" class="btn btn-outline" onclick="window.print()">طباعة</button>
+    </div>
+
+    <!-- Opening Balance -->
+    <div style="padding:10px 20px;background:#F9FAFB;border-bottom:1px solid #E5E7EB;">
+        <strong>الرصيد الافتتاحي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['opening_balance'] ?? 0) ?></span>
+    </div>
+
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>التاريخ</th>
+                    <th>نوع المستند</th>
+                    <th>البيان</th>
+                    <th>مدين</th>
+                    <th>دائن</th>
+                    <th>الرصيد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($statement['entries'] ?? [] as $entry): ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;"><?= e($entry['date']) ?></td>
+                        <td><?= e($entry['doc_type'] ?? '—') ?></td>
+                        <td><?= e($entry['description'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;color:#DC2626;"><?= (float)($entry['debit'] ?? 0) > 0 ? money($entry['debit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;color:#059669;"><?= (float)($entry['credit'] ?? 0) > 0 ? money($entry['credit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($entry['balance'] ?? 0) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($statement['entries'])): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حركات</td></tr>
+                <?php endif; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="3">الإجمالي</td>
+                    <td style="direction:ltr;text-align:right;color:#DC2626;"><?= money($statement['total_debit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;color:#059669;"><?= money($statement['total_credit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;"><?= money($statement['closing_balance'] ?? 0) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+
+    <!-- Closing Balance -->
+    <div style="padding:10px 20px;background:#F0FDF4;border-top:1px solid #E5E7EB;">
+        <strong>الرصيد الختامي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['closing_balance'] ?? 0) ?></span>
+    </div>
+</div>
+<?php elseif (!empty($filters['member_id'])): ?>
+<div class="card">
+    <div style="padding:30px;text-align:center;color:#6B7280;">لا توجد بيانات للعرض</div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/Views/statements/supplier.php

+<?php $__template->layout('Layout.main'); ?>
+
+<?php $__template->section('title'); ?>كشف حساب مورد<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+<!-- Filters -->
+<div class="card" style="margin-bottom:15px;">
+    <div style="padding:15px 20px;">
+        <form method="GET" action="/accounting/statements/supplier" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+            <div>
+                <label class="form-label" style="font-size:12px;">المورد</label>
+                <select name="supplier_id" class="form-select">
+                    <option value="">— اختر مورد —</option>
+                    <?php foreach ($suppliers as $s): ?>
+                        <option value="<?= (int)$s['id'] ?>" <?= (int)($filters['supplier_id'] ?? 0) === (int)$s['id'] ? 'selected' : '' ?>><?= e($s['name']) ?></option>
+                    <?php endforeach; ?>
+                </select>
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">من تاريخ</label>
+                <input type="date" name="date_from" class="form-input" value="<?= e($filters['date_from'] ?? '') ?>" dir="ltr">
+            </div>
+            <div>
+                <label class="form-label" style="font-size:12px;">إلى تاريخ</label>
+                <input type="date" name="date_to" class="form-input" value="<?= e($filters['date_to'] ?? '') ?>" dir="ltr">
+            </div>
+            <button type="submit" class="btn btn-primary">عرض</button>
+        </form>
+    </div>
+</div>
+
+<?php if (!empty($supplier) && !empty($statement)): ?>
+<!-- Statement -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;justify-content:space-between;align-items:center;">
+        <h3 style="margin:0;">كشف حساب: <?= e($supplier['name']) ?></h3>
+        <button type="button" class="btn btn-outline" onclick="window.print()">طباعة</button>
+    </div>
+
+    <!-- Opening Balance -->
+    <div style="padding:10px 20px;background:#F9FAFB;border-bottom:1px solid #E5E7EB;">
+        <strong>الرصيد الافتتاحي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['opening_balance'] ?? 0) ?></span>
+    </div>
+
+    <div class="table-responsive">
+        <table class="data-table" style="width:100%;">
+            <thead>
+                <tr>
+                    <th>التاريخ</th>
+                    <th>نوع المستند</th>
+                    <th>البيان</th>
+                    <th>مدين</th>
+                    <th>دائن</th>
+                    <th>الرصيد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($statement['entries'] ?? [] as $entry): ?>
+                    <tr>
+                        <td style="direction:ltr;text-align:right;"><?= e($entry['date']) ?></td>
+                        <td><?= e($entry['doc_type'] ?? '—') ?></td>
+                        <td><?= e($entry['description'] ?? '') ?></td>
+                        <td style="direction:ltr;text-align:right;color:#DC2626;"><?= (float)($entry['debit'] ?? 0) > 0 ? money($entry['debit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;color:#059669;"><?= (float)($entry['credit'] ?? 0) > 0 ? money($entry['credit']) : '' ?></td>
+                        <td style="direction:ltr;text-align:right;font-weight:600;"><?= money($entry['balance'] ?? 0) ?></td>
+                    </tr>
+                <?php endforeach; ?>
+                <?php if (empty($statement['entries'])): ?>
+                    <tr><td colspan="6" style="text-align:center;color:#6B7280;padding:30px;">لا توجد حركات</td></tr>
+                <?php endif; ?>
+            </tbody>
+            <tfoot>
+                <tr style="font-weight:700;background:#F9FAFB;">
+                    <td colspan="3">الإجمالي</td>
+                    <td style="direction:ltr;text-align:right;color:#DC2626;"><?= money($statement['total_debit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;color:#059669;"><?= money($statement['total_credit'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:right;"><?= money($statement['closing_balance'] ?? 0) ?></td>
+                </tr>
+            </tfoot>
+        </table>
+    </div>
+
+    <!-- Closing Balance -->
+    <div style="padding:10px 20px;background:#F0FDF4;border-top:1px solid #E5E7EB;">
+        <strong>الرصيد الختامي:</strong>
+        <span style="font-weight:700;direction:ltr;display:inline-block;"><?= money($statement['closing_balance'] ?? 0) ?></span>
+    </div>
+</div>
+<?php elseif (!empty($filters['supplier_id'])): ?>
+<div class="card">
+    <div style="padding:30px;text-align:center;color:#6B7280;">لا توجد بيانات للعرض</div>
+</div>
+<?php endif; ?>
+<?php $__template->endSection(); ?>

app/Modules/Accounting/bootstrap.php

@@ -5,6 +5,8 @@ use App\Core\Registries\MenuRegistry;
 use App\Core\Registries\PermissionRegistry;
 use App\Core\EventBus;
 use App\Modules\Accounting\Services\AccountingIntegrationService;
+use App\Modules\Accounting\Services\StatementIntegrationService;
+use App\Modules\Accounting\Services\DailyCashMovementService;
 
 // ────────────────────────────────────────────────────────────
 // Accounting Module — Permissions (28 total)
@@ -79,6 +81,27 @@ PermissionRegistry::register('accounting', [
     'accounting.period.view'               => ['ar' => 'عرض إقفال الفترات',              'en' => 'View Period Closings'],
     'accounting.period.close'              => ['ar' => 'إقفال فترة',                     'en' => 'Close Period'],
     'accounting.period.reopen'             => ['ar' => 'إعادة فتح فترة مغلقة',           'en' => 'Reopen Closed Period'],
+
+    // Account Statements
+    'accounting.statements.view'           => ['ar' => 'كشوف حسابات العملاء والموردين',   'en' => 'Account Statements'],
+    'accounting.cash.view'                 => ['ar' => 'حركة النقدية اليومية',            'en' => 'Daily Cash Movements'],
+
+    // Bank Loans
+    'accounting.loans.view'                => ['ar' => 'عرض القروض البنكية',              'en' => 'View Bank Loans'],
+    'accounting.loans.manage'              => ['ar' => 'إدارة القروض البنكية',             'en' => 'Manage Bank Loans'],
+
+    // Cross-Entity Settlements
+    'accounting.settlements.view'          => ['ar' => 'عرض التسويات',                   'en' => 'View Settlements'],
+    'accounting.settlements.manage'        => ['ar' => 'إنشاء تسويات',                   'en' => 'Create Settlements'],
+    'accounting.settlements.approve'       => ['ar' => 'اعتماد التسويات',                 'en' => 'Approve Settlements'],
+
+    // Documentary Credits
+    'accounting.lc.view'                   => ['ar' => 'عرض الاعتمادات المستندية',        'en' => 'View Documentary Credits'],
+    'accounting.lc.manage'                 => ['ar' => 'إدارة الاعتمادات المستندية',       'en' => 'Manage Documentary Credits'],
+
+    // Letters of Guarantee
+    'accounting.guarantee.view'            => ['ar' => 'عرض خطابات الضمان',              'en' => 'View Letters of Guarantee'],
+    'accounting.guarantee.manage'          => ['ar' => 'إدارة خطابات الضمان',             'en' => 'Manage Letters of Guarantee'],
 ]);
 
 // ────────────────────────────────────────────────────────────
@@ -118,6 +141,13 @@ MenuRegistry::register('accounting', [
         ['label_ar' => 'كشف حساب عضو',           'label_en' => 'Member Statement',       'route' => '/accounting/reports/member-statement',           'permission' => 'accounting.reports.member_statement','order' => 16],
         ['label_ar' => 'الخزينة والمدفوعات',     'label_en' => 'Treasury & Payments',    'route' => '/accounting/reports/treasury',                    'permission' => 'accounting.reports.treasury',        'order' => 17],
         ['label_ar' => 'تحليل الإيرادات',        'label_en' => 'Revenue Analysis',       'route' => '/accounting/reports/revenue-analysis',            'permission' => 'accounting.reports.revenue_analysis','order' => 18],
+        ['label_ar' => 'كشف حساب عميل',          'label_en' => 'Customer Statement',     'route' => '/accounting/statements/customer',                 'permission' => 'accounting.statements.view',         'order' => 19],
+        ['label_ar' => 'كشف حساب مورد',          'label_en' => 'Supplier Statement',     'route' => '/accounting/statements/supplier',                 'permission' => 'accounting.statements.view',         'order' => 20],
+        ['label_ar' => 'حركة النقدية اليومية',    'label_en' => 'Daily Cash',             'route' => '/accounting/statements/daily-cash',               'permission' => 'accounting.cash.view',               'order' => 21],
+        ['label_ar' => 'القروض البنكية',          'label_en' => 'Bank Loans',             'route' => '/accounting/loans',                               'permission' => 'accounting.loans.view',              'order' => 22],
+        ['label_ar' => 'التسويات',               'label_en' => 'Settlements',            'route' => '/accounting/settlements',                          'permission' => 'accounting.settlements.view',        'order' => 23],
+        ['label_ar' => 'الاعتمادات المستندية',    'label_en' => 'Documentary Credits',    'route' => '/accounting/documentary-credits',                  'permission' => 'accounting.lc.view',                 'order' => 24],
+        ['label_ar' => 'خطابات الضمان',          'label_en' => 'Guarantees',             'route' => '/accounting/guarantees',                           'permission' => 'accounting.guarantee.view',          'order' => 25],
     ],
 ]);
 
@@ -319,3 +349,11 @@ EventBus::listen('rental.deposit_refunded', function (array $data): void {
         \App\Core\Logger::error('Accounting auto-post failed (rental.deposit_refunded): ' . $e->getMessage());
     }
 }, 50);
+
+// ── Statement Integration ───────────────────────────────────
+// Auto-records customer/supplier transactions for account statements and credit limits
+StatementIntegrationService::registerListeners();
+
+// ── Daily Cash Movement Tracking ────────────────────────────
+// Auto-records daily cash inflows/outflows for treasury dashboard
+DailyCashMovementService::registerListeners();

app/Modules/HR/Controllers/OvertimeController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\HR\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\HR\Services\OvertimeService;
+
+class OvertimeController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('hr.overtime.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $month = $request->get('month', date('Y-m'));
+        $where = "DATE_FORMAT(r.request_date, '%Y-%m') = ?";
+        $params = [$month];
+
+        if ($status) {
+            $where .= ' AND r.status = ?';
+            $params[] = $status;
+        }
+
+        $requests = $db->select(
+            "SELECT r.*, e.full_name_ar as employee_name, t.name_ar as type_name, t.rate_multiplier,
+                    ap.full_name_ar as approved_by_name
+             FROM hr_overtime_requests r
+             JOIN employees e ON e.id = r.employee_id
+             JOIN hr_overtime_types t ON t.id = r.overtime_type_id
+             LEFT JOIN employees ap ON ap.id = r.approved_by
+             WHERE {$where}
+             ORDER BY r.request_date DESC, r.created_at DESC",
+            $params
+        );
+
+        $types = $db->select("SELECT * FROM hr_overtime_types WHERE is_active = 1");
+
+        return $this->view('HR.Views.overtime.index', [
+            'requests' => $requests,
+            'types' => $types,
+            'status' => $status,
+            'month' => $month,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('hr.overtime.create');
+        $db = App::getInstance()->db();
+
+        $employees = $db->select("SELECT id, full_name_ar, employee_number FROM employees WHERE is_archived = 0 AND employment_status = 'active' ORDER BY full_name_ar");
+        $types = $db->select("SELECT * FROM hr_overtime_types WHERE is_active = 1");
+
+        return $this->view('HR.Views.overtime.form', [
+            'employees' => $employees,
+            'types' => $types,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('hr.overtime.create');
+
+        $data = [
+            'employee_id' => (int) $request->post('employee_id'),
+            'overtime_type_id' => (int) $request->post('overtime_type_id'),
+            'request_date' => $request->post('request_date'),
+            'start_time' => $request->post('start_time'),
+            'end_time' => $request->post('end_time'),
+            'reason' => $request->post('reason'),
+        ];
+
+        $result = OvertimeService::submitRequest($data);
+
+        if (!$result['success']) {
+            return $this->redirect('/hr/overtime/create')->withError($result['error']);
+        }
+
+        return $this->redirect('/hr/overtime')->withSuccess('تم تقديم طلب العمل الإضافي — ' . $result['hours'] . ' ساعة');
+    }
+
+    public function approve(Request $request, string $id): Response
+    {
+        $this->authorize('hr.overtime.approve');
+
+        $result = OvertimeService::approve((int) $id);
+
+        if (!$result['success']) {
+            return $this->redirect('/hr/overtime')->withError($result['error']);
+        }
+
+        return $this->redirect('/hr/overtime')->withSuccess('تم اعتماد طلب العمل الإضافي');
+    }
+
+    public function reject(Request $request, string $id): Response
+    {
+        $this->authorize('hr.overtime.approve');
+
+        $reason = (string) $request->post('rejection_reason', '');
+        OvertimeService::reject((int) $id, $reason);
+
+        return $this->redirect('/hr/overtime')->withSuccess('تم رفض طلب العمل الإضافي');
+    }
+
+    public function types(Request $request): Response
+    {
+        $this->authorize('hr.overtime.manage');
+        $db = App::getInstance()->db();
+
+        $types = $db->select("SELECT * FROM hr_overtime_types ORDER BY created_at DESC");
+
+        return $this->view('HR.Views.overtime.types', ['types' => $types]);
+    }
+
+    public function storeType(Request $request): Response
+    {
+        $this->authorize('hr.overtime.manage');
+        $db = App::getInstance()->db();
+
+        $db->insert('hr_overtime_types', [
+            'name_ar' => $request->post('name_ar'),
+            'name_en' => $request->post('name_en'),
+            'rate_multiplier' => $request->post('rate_multiplier', '1.50'),
+            'max_hours_per_day' => $request->post('max_hours_per_day') ?: null,
+            'max_hours_per_month' => $request->post('max_hours_per_month') ?: null,
+            'requires_approval' => (int) $request->post('requires_approval', 1),
+        ]);
+
+        return $this->redirect('/hr/overtime/types')->withSuccess('تم إضافة نوع العمل الإضافي');
+    }
+}

app/Modules/HR/Controllers/PermissionRequestController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\HR\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class PermissionRequestController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('hr.permissions.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $month = $request->get('month', date('Y-m'));
+        $where = "DATE_FORMAT(p.permission_date, '%Y-%m') = ?";
+        $params = [$month];
+
+        if ($status) {
+            $where .= ' AND p.status = ?';
+            $params[] = $status;
+        }
+
+        $permissions = $db->select(
+            "SELECT p.*, e.full_name_ar as employee_name, e.employee_number,
+                    ap.full_name_ar as approved_by_name
+             FROM hr_permission_requests p
+             JOIN employees e ON e.id = p.employee_id
+             LEFT JOIN employees ap ON ap.id = p.approved_by
+             WHERE {$where}
+             ORDER BY p.permission_date DESC",
+            $params
+        );
+
+        return $this->view('HR.Views.permissions.index', [
+            'permissions' => $permissions,
+            'status' => $status,
+            'month' => $month,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('hr.permissions.create');
+        $db = App::getInstance()->db();
+
+        $employees = $db->select("SELECT id, full_name_ar, employee_number FROM employees WHERE is_archived = 0 AND employment_status = 'active' ORDER BY full_name_ar");
+
+        return $this->view('HR.Views.permissions.form', ['employees' => $employees]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('hr.permissions.create');
+        $db = App::getInstance()->db();
+
+        $employeeId = (int) $request->post('employee_id');
+        $startTime = $request->post('start_time');
+        $endTime = $request->post('end_time');
+
+        $startMin = self::timeToMinutes($startTime);
+        $endMin = self::timeToMinutes($endTime);
+        $hours = ($endMin - $startMin) / 60;
+
+        $monthTotal = $db->selectOne(
+            "SELECT COALESCE(SUM(hours), 0) as total FROM hr_permission_requests
+             WHERE employee_id = ? AND status IN ('pending','approved')
+             AND DATE_FORMAT(permission_date, '%Y-%m') = ?",
+            [$employeeId, date('Y-m', strtotime($request->post('permission_date')))]
+        );
+
+        $db->insert('hr_permission_requests', [
+            'employee_id' => $employeeId,
+            'permission_date' => $request->post('permission_date'),
+            'start_time' => $startTime,
+            'end_time' => $endTime,
+            'hours' => number_format($hours, 2),
+            'reason' => $request->post('reason'),
+            'status' => 'pending',
+            'monthly_total_hours' => bcadd((string) ($monthTotal['total'] ?? '0'), number_format($hours, 2), 2),
+        ]);
+
+        return $this->redirect('/hr/permissions')->withSuccess('تم تقديم طلب الإذن');
+    }
+
+    public function approve(Request $request, string $id): Response
+    {
+        $this->authorize('hr.permissions.approve');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $db->update('hr_permission_requests', [
+            'status' => 'approved',
+            'approved_by' => $employee ? (int) $employee->id : null,
+            'approved_at' => date('Y-m-d H:i:s'),
+        ], 'id = ?', [(int) $id]);
+
+        return $this->redirect('/hr/permissions')->withSuccess('تم اعتماد الإذن');
+    }
+
+    public function reject(Request $request, string $id): Response
+    {
+        $this->authorize('hr.permissions.approve');
+        $db = App::getInstance()->db();
+
+        $db->update('hr_permission_requests', ['status' => 'rejected'], 'id = ?', [(int) $id]);
+
+        return $this->redirect('/hr/permissions')->withSuccess('تم رفض الإذن');
+    }
+
+    private static function timeToMinutes(string $time): int
+    {
+        $parts = explode(':', $time);
+        return ((int) $parts[0]) * 60 + ((int) ($parts[1] ?? 0));
+    }
+}

app/Modules/HR/Controllers/ShiftController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\HR\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class ShiftController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('hr.shifts.view');
+        $db = App::getInstance()->db();
+
+        $shifts = $db->select("SELECT * FROM hr_shifts ORDER BY start_time ASC");
+
+        return $this->view('HR.Views.shifts.index', ['shifts' => $shifts]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('hr.shifts.manage');
+        return $this->view('HR.Views.shifts.form', ['shift' => null]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('hr.shifts.manage');
+        $db = App::getInstance()->db();
+
+        $startTime = $request->post('start_time');
+        $endTime = $request->post('end_time');
+        $breakDuration = (int) $request->post('break_duration_minutes', 0);
+
+        $startMin = self::timeToMinutes($startTime);
+        $endMin = self::timeToMinutes($endTime);
+        if ($endMin <= $startMin) $endMin += 1440;
+        $workingHours = ($endMin - $startMin - $breakDuration) / 60;
+
+        $db->insert('hr_shifts', [
+            'name_ar' => $request->post('name_ar'),
+            'name_en' => $request->post('name_en'),
+            'start_time' => $startTime,
+            'end_time' => $endTime,
+            'break_start' => $request->post('break_start') ?: null,
+            'break_end' => $request->post('break_end') ?: null,
+            'break_duration_minutes' => $breakDuration,
+            'working_hours' => number_format($workingHours, 2),
+            'grace_period_minutes' => (int) $request->post('grace_period_minutes', 15),
+            'early_leave_threshold_minutes' => (int) $request->post('early_leave_threshold_minutes', 15),
+            'is_night_shift' => (int) $request->post('is_night_shift', 0),
+        ]);
+
+        return $this->redirect('/hr/shifts')->withSuccess('تم إضافة الوردية بنجاح');
+    }
+
+    public function assignments(Request $request): Response
+    {
+        $this->authorize('hr.shifts.manage');
+        $db = App::getInstance()->db();
+
+        $assignments = $db->select(
+            "SELECT sa.*, e.full_name_ar as employee_name, e.employee_number, s.name_ar as shift_name
+             FROM hr_shift_assignments sa
+             JOIN employees e ON e.id = sa.employee_id
+             JOIN hr_shifts s ON s.id = sa.shift_id
+             WHERE sa.is_active = 1
+             ORDER BY e.full_name_ar"
+        );
+
+        $employees = $db->select("SELECT id, full_name_ar, employee_number FROM employees WHERE is_archived = 0 AND employment_status = 'active' ORDER BY full_name_ar");
+        $shifts = $db->select("SELECT id, name_ar FROM hr_shifts WHERE is_active = 1");
+
+        return $this->view('HR.Views.shifts.assignments', [
+            'assignments' => $assignments,
+            'employees' => $employees,
+            'shifts' => $shifts,
+        ]);
+    }
+
+    public function assignShift(Request $request): Response
+    {
+        $this->authorize('hr.shifts.manage');
+        $db = App::getInstance()->db();
+
+        $employeeId = (int) $request->post('employee_id');
+        $shiftId = (int) $request->post('shift_id');
+
+        $db->query(
+            "UPDATE hr_shift_assignments SET is_active = 0 WHERE employee_id = ? AND is_active = 1",
+            [$employeeId]
+        );
+
+        $db->insert('hr_shift_assignments', [
+            'employee_id' => $employeeId,
+            'shift_id' => $shiftId,
+            'start_date' => $request->post('start_date', date('Y-m-d')),
+            'end_date' => $request->post('end_date') ?: null,
+            'rotation_pattern' => $request->post('rotation_pattern', 'fixed'),
+            'is_active' => 1,
+        ]);
+
+        return $this->redirect('/hr/shifts/assignments')->withSuccess('تم تعيين الوردية');
+    }
+
+    public function violations(Request $request): Response
+    {
+        $this->authorize('hr.attendance.view');
+        $db = App::getInstance()->db();
+
+        $month = $request->get('month', date('Y-m'));
+        $type = $request->get('type', '');
+        $where = "DATE_FORMAT(v.violation_date, '%Y-%m') = ?";
+        $params = [$month];
+
+        if ($type) {
+            $where .= ' AND v.violation_type = ?';
+            $params[] = $type;
+        }
+
+        $violations = $db->select(
+            "SELECT v.*, e.full_name_ar as employee_name, e.employee_number
+             FROM hr_attendance_violations v
+             JOIN employees e ON e.id = v.employee_id
+             WHERE {$where}
+             ORDER BY v.violation_date DESC, v.created_at DESC",
+            $params
+        );
+
+        return $this->view('HR.Views.shifts.violations', [
+            'violations' => $violations,
+            'month' => $month,
+            'type' => $type,
+        ]);
+    }
+
+    private static function timeToMinutes(string $time): int
+    {
+        $parts = explode(':', $time);
+        return ((int) $parts[0]) * 60 + ((int) ($parts[1] ?? 0));
+    }
+}

app/Modules/HR/Routes.php

@@ -155,6 +155,30 @@ return [
     ['GET',  '/hr/schedules/{id:\d+}/edit',                  'HR\Controllers\WorkScheduleController@edit',          ['auth'], 'hr.schedule.manage'],
     ['POST', '/hr/schedules/{id:\d+}',                       'HR\Controllers\WorkScheduleController@update',        ['auth', 'csrf'], 'hr.schedule.manage'],
 
+    // ── Overtime ──
+    ['GET',  '/hr/overtime',                                 'HR\Controllers\OvertimeController@index',             ['auth'], 'hr.overtime.view'],
+    ['GET',  '/hr/overtime/create',                          'HR\Controllers\OvertimeController@create',            ['auth'], 'hr.overtime.create'],
+    ['POST', '/hr/overtime',                                 'HR\Controllers\OvertimeController@store',             ['auth', 'csrf'], 'hr.overtime.create'],
+    ['POST', '/hr/overtime/{id:\d+}/approve',                'HR\Controllers\OvertimeController@approve',           ['auth', 'csrf'], 'hr.overtime.approve'],
+    ['POST', '/hr/overtime/{id:\d+}/reject',                 'HR\Controllers\OvertimeController@reject',            ['auth', 'csrf'], 'hr.overtime.approve'],
+    ['GET',  '/hr/overtime/types',                           'HR\Controllers\OvertimeController@types',             ['auth'], 'hr.overtime.manage'],
+    ['POST', '/hr/overtime/types',                           'HR\Controllers\OvertimeController@storeType',         ['auth', 'csrf'], 'hr.overtime.manage'],
+
+    // ── Shifts ──
+    ['GET',  '/hr/shifts',                                   'HR\Controllers\ShiftController@index',                ['auth'], 'hr.shifts.view'],
+    ['GET',  '/hr/shifts/create',                            'HR\Controllers\ShiftController@create',               ['auth'], 'hr.shifts.manage'],
+    ['POST', '/hr/shifts',                                   'HR\Controllers\ShiftController@store',                ['auth', 'csrf'], 'hr.shifts.manage'],
+    ['GET',  '/hr/shifts/assignments',                       'HR\Controllers\ShiftController@assignments',          ['auth'], 'hr.shifts.manage'],
+    ['POST', '/hr/shifts/assignments',                       'HR\Controllers\ShiftController@assignShift',          ['auth', 'csrf'], 'hr.shifts.manage'],
+    ['GET',  '/hr/shifts/violations',                        'HR\Controllers\ShiftController@violations',           ['auth'], 'hr.attendance.view'],
+
+    // ── Permission Requests (Hourly Leaves) ──
+    ['GET',  '/hr/permissions',                              'HR\Controllers\PermissionRequestController@index',    ['auth'], 'hr.permissions.view'],
+    ['GET',  '/hr/permissions/create',                       'HR\Controllers\PermissionRequestController@create',   ['auth'], 'hr.permissions.create'],
+    ['POST', '/hr/permissions',                              'HR\Controllers\PermissionRequestController@store',    ['auth', 'csrf'], 'hr.permissions.create'],
+    ['POST', '/hr/permissions/{id:\d+}/approve',             'HR\Controllers\PermissionRequestController@approve',  ['auth', 'csrf'], 'hr.permissions.approve'],
+    ['POST', '/hr/permissions/{id:\d+}/reject',              'HR\Controllers\PermissionRequestController@reject',   ['auth', 'csrf'], 'hr.permissions.approve'],
+
     // ── HR Reports ──
     ['GET',  '/hr/reports',                                  'HR\Controllers\HrReportController@index',             ['auth'], 'hr.report.view'],
     ['GET',  '/hr/reports/headcount',                        'HR\Controllers\HrReportController@headcount',         ['auth'], 'hr.report.view'],

app/Modules/HR/Services/AttendanceViolationService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\HR\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class AttendanceViolationService
+{
+    public static function detectViolations(string $date): array
+    {
+        $db = App::getInstance()->db();
+        $violations = [];
+
+        $attendanceRecords = $db->select(
+            "SELECT a.*, e.id as emp_id, e.full_name_ar
+             FROM hr_attendance a
+             JOIN employees e ON e.id = a.employee_id
+             WHERE a.attendance_date = ?",
+            [$date]
+        );
+
+        foreach ($attendanceRecords as $record) {
+            $shift = self::getEmployeeShift((int) $record['employee_id'], $date);
+            if (!$shift) continue;
+
+            if (!empty($record['check_in'])) {
+                $lateMinutes = self::calculateLateness($record['check_in'], $shift['start_time'], (int) $shift['grace_period_minutes']);
+                if ($lateMinutes > 0) {
+                    $violations[] = self::createViolation([
+                        'employee_id' => (int) $record['employee_id'],
+                        'attendance_id' => (int) $record['id'],
+                        'violation_date' => $date,
+                        'violation_type' => 'late_arrival',
+                        'scheduled_time' => $shift['start_time'],
+                        'actual_time' => $record['check_in'],
+                        'difference_minutes' => $lateMinutes,
+                    ]);
+                }
+            }
+
+            if (!empty($record['check_out'])) {
+                $earlyMinutes = self::calculateEarlyLeave($record['check_out'], $shift['end_time'], (int) $shift['early_leave_threshold_minutes']);
+                if ($earlyMinutes > 0) {
+                    $violations[] = self::createViolation([
+                        'employee_id' => (int) $record['employee_id'],
+                        'attendance_id' => (int) $record['id'],
+                        'violation_date' => $date,
+                        'violation_type' => 'early_departure',
+                        'scheduled_time' => $shift['end_time'],
+                        'actual_time' => $record['check_out'],
+                        'difference_minutes' => $earlyMinutes,
+                    ]);
+                }
+            }
+        }
+
+        $absentees = self::detectAbsences($date, $attendanceRecords);
+        foreach ($absentees as $absentee) {
+            $violations[] = self::createViolation([
+                'employee_id' => (int) $absentee['employee_id'],
+                'violation_date' => $date,
+                'violation_type' => 'absence',
+                'difference_minutes' => 480,
+            ]);
+        }
+
+        EventBus::dispatch('attendance.violations_detected', [
+            'date' => $date,
+            'count' => count($violations),
+        ]);
+
+        return $violations;
+    }
+
+    private static function getEmployeeShift(int $employeeId, string $date): ?array
+    {
+        $db = App::getInstance()->db();
+
+        $assignment = $db->selectOne(
+            "SELECT s.* FROM hr_shift_assignments sa
+             JOIN hr_shifts s ON s.id = sa.shift_id
+             WHERE sa.employee_id = ? AND sa.is_active = 1 AND sa.start_date <= ?
+             AND (sa.end_date IS NULL OR sa.end_date >= ?)
+             ORDER BY sa.start_date DESC LIMIT 1",
+            [$employeeId, $date, $date]
+        );
+
+        if ($assignment) return $assignment;
+
+        return $db->selectOne(
+            "SELECT ws.start_time, ws.end_time, 15 as grace_period_minutes, 15 as early_leave_threshold_minutes
+             FROM hr_work_schedules ws
+             JOIN employees e ON e.id = ?
+             WHERE ws.is_active = 1
+             LIMIT 1",
+            [$employeeId]
+        );
+    }
+
+    private static function calculateLateness(string $checkIn, string $shiftStart, int $gracePeriod): int
+    {
+        $checkInMin = self::timeToMinutes($checkIn);
+        $shiftStartMin = self::timeToMinutes($shiftStart) + $gracePeriod;
+
+        $diff = $checkInMin - $shiftStartMin;
+        return max(0, $diff);
+    }
+
+    private static function calculateEarlyLeave(string $checkOut, string $shiftEnd, int $threshold): int
+    {
+        $checkOutMin = self::timeToMinutes($checkOut);
+        $shiftEndMin = self::timeToMinutes($shiftEnd) - $threshold;
+
+        $diff = $shiftEndMin - $checkOutMin;
+        return max(0, $diff);
+    }
+
+    private static function detectAbsences(string $date, array $presentRecords): array
+    {
+        $db = App::getInstance()->db();
+        $presentIds = array_column($presentRecords, 'employee_id');
+
+        $dayOfWeek = (int) date('w', strtotime($date));
+        if ($dayOfWeek === 5) return [];
+
+        $isHoliday = $db->selectOne(
+            "SELECT id FROM hr_holidays WHERE holiday_date = ?",
+            [$date]
+        );
+        if ($isHoliday) return [];
+
+        $onLeave = $db->select(
+            "SELECT employee_id FROM hr_leave_requests WHERE status = 'approved' AND ? BETWEEN start_date AND end_date",
+            [$date]
+        );
+        $onLeaveIds = array_column($onLeave, 'employee_id');
+
+        $allActive = $db->select(
+            "SELECT id as employee_id FROM employees WHERE is_archived = 0 AND employment_status = 'active'"
+        );
+
+        $absentees = [];
+        foreach ($allActive as $emp) {
+            $empId = (string) $emp['employee_id'];
+            if (in_array($empId, $presentIds) || in_array($empId, $onLeaveIds)) continue;
+            $absentees[] = $emp;
+        }
+
+        return $absentees;
+    }
+
+    private static function createViolation(array $data): int
+    {
+        $db = App::getInstance()->db();
+
+        return $db->insert('hr_attendance_violations', [
+            'employee_id' => $data['employee_id'],
+            'attendance_id' => $data['attendance_id'] ?? null,
+            'violation_date' => $data['violation_date'],
+            'violation_type' => $data['violation_type'],
+            'scheduled_time' => $data['scheduled_time'] ?? null,
+            'actual_time' => $data['actual_time'] ?? null,
+            'difference_minutes' => $data['difference_minutes'],
+        ]);
+    }
+
+    public static function getMonthlyViolationSummary(int $employeeId, string $month): array
+    {
+        $db = App::getInstance()->db();
+
+        $rows = $db->select(
+            "SELECT violation_type, COUNT(*) as count, SUM(difference_minutes) as total_minutes
+             FROM hr_attendance_violations
+             WHERE employee_id = ? AND DATE_FORMAT(violation_date, '%Y-%m') = ?
+             GROUP BY violation_type",
+            [$employeeId, $month]
+        );
+
+        $summary = ['late_arrival' => 0, 'early_departure' => 0, 'absence' => 0, 'total_violations' => 0];
+        foreach ($rows as $row) {
+            $summary[$row['violation_type']] = (int) $row['count'];
+            $summary['total_violations'] += (int) $row['count'];
+        }
+
+        return $summary;
+    }
+
+    private static function timeToMinutes(string $time): int
+    {
+        $parts = explode(':', $time);
+        return ((int) $parts[0]) * 60 + ((int) ($parts[1] ?? 0));
+    }
+}

app/Modules/HR/Services/IncomeTaxService.php

@@ -169,6 +169,34 @@ final class IncomeTaxService
     {
         $db = App::getInstance()->db();
 
+        // Try dedicated hr_tax_brackets table first
+        $dbBrackets = $db->select(
+            "SELECT from_amount, to_amount, rate, annual_exemption
+             FROM hr_tax_brackets
+             WHERE is_active = 1
+             ORDER BY bracket_order ASC"
+        );
+
+        if (!empty($dbBrackets)) {
+            $personalExemption = '0.00';
+            $brackets = [];
+            foreach ($dbBrackets as $b) {
+                if (bccomp((string) $b['annual_exemption'], '0', 2) > 0) {
+                    $personalExemption = (string) $b['annual_exemption'];
+                }
+                $brackets[] = [
+                    'from' => (string) $b['from_amount'],
+                    'to'   => (string) $b['to_amount'],
+                    'rate' => bcmul((string) $b['rate'], '100', 2),
+                ];
+            }
+            if (bccomp($personalExemption, '0', 2) <= 0) {
+                $personalExemption = '20000.00';
+            }
+            return ['personal_exemption' => $personalExemption, 'brackets' => $brackets];
+        }
+
+        // Fallback to system_config
         $exemptionRow = $db->selectOne(
             "SELECT config_value FROM system_config WHERE config_key = 'hr.tax.personal_exemption'"
         );

app/Modules/HR/Services/InsuranceCalculationService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\HR\Services;
+
+use App\Core\App;
+
+final class InsuranceCalculationService
+{
+    public static function calculate(int $employeeId, ?string $date = null): array
+    {
+        $db = App::getInstance()->db();
+        $date = $date ?? date('Y-m-d');
+
+        $config = $db->selectOne(
+            "SELECT * FROM hr_insurance_config WHERE effective_date <= ? AND is_active = 1 ORDER BY effective_date DESC LIMIT 1",
+            [$date]
+        );
+
+        if (!$config) {
+            return ['employer_share' => '0.00', 'employee_share' => '0.00', 'total' => '0.00', 'details' => []];
+        }
+
+        $salary = $db->selectOne(
+            "SELECT basic_salary, variable_salary FROM hr_employee_salary_details
+             WHERE employee_id = ? AND effective_date <= ?
+             ORDER BY effective_date DESC LIMIT 1",
+            [$employeeId, $date]
+        );
+
+        if (!$salary) {
+            return ['employer_share' => '0.00', 'employee_share' => '0.00', 'total' => '0.00', 'details' => []];
+        }
+
+        $basicSalary = (string) $salary['basic_salary'];
+        $variableSalary = (string) ($salary['variable_salary'] ?? '0');
+
+        $insuredBasic = bccomp($basicSalary, (string) $config['basic_salary_cap'], 2) > 0
+            ? (string) $config['basic_salary_cap']
+            : $basicSalary;
+
+        $insuredVariable = bccomp($variableSalary, (string) $config['variable_salary_cap'], 2) > 0
+            ? (string) $config['variable_salary_cap']
+            : $variableSalary;
+
+        $employerBasic = bcmul($insuredBasic, (string) $config['employer_basic_rate'], 2);
+        $employerVariable = bcmul($insuredVariable, (string) $config['employer_variable_rate'], 2);
+        $employerShare = bcadd($employerBasic, $employerVariable, 2);
+
+        $employeeBasic = bcmul($insuredBasic, (string) $config['employee_basic_rate'], 2);
+        $employeeVariable = bcmul($insuredVariable, (string) $config['employee_variable_rate'], 2);
+        $employeeShare = bcadd($employeeBasic, $employeeVariable, 2);
+
+        $total = bcadd($employerShare, $employeeShare, 2);
+
+        return [
+            'employer_share' => $employerShare,
+            'employee_share' => $employeeShare,
+            'total' => $total,
+            'details' => [
+                'basic_salary' => $basicSalary,
+                'variable_salary' => $variableSalary,
+                'insured_basic' => $insuredBasic,
+                'insured_variable' => $insuredVariable,
+                'basic_cap' => (string) $config['basic_salary_cap'],
+                'variable_cap' => (string) $config['variable_salary_cap'],
+                'employer_basic_amount' => $employerBasic,
+                'employer_variable_amount' => $employerVariable,
+                'employee_basic_amount' => $employeeBasic,
+                'employee_variable_amount' => $employeeVariable,
+            ],
+        ];
+    }
+
+    public static function calculateBulk(array $employeeIds, ?string $date = null): array
+    {
+        $results = [];
+        foreach ($employeeIds as $id) {
+            $results[$id] = self::calculate((int) $id, $date);
+        }
+        return $results;
+    }
+}

app/Modules/HR/Services/OvertimeService.php

@@ -75,9 +75,130 @@ final class OvertimeService
         ];
     }
 
+    public static function submitRequest(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $typeId = (int) ($data['overtime_type_id'] ?? 0);
+        $type = $db->selectOne("SELECT * FROM hr_overtime_types WHERE id = ?", [$typeId]);
+        if (!$type) {
+            return ['success' => false, 'error' => 'نوع العمل الإضافي غير موجود'];
+        }
+
+        $hours = (string) ($data['hours'] ?? '0');
+        if (bccomp($hours, '0', 2) <= 0) {
+            return ['success' => false, 'error' => 'يجب تحديد عدد ساعات صحيح'];
+        }
+
+        if (bccomp($hours, (string) $type['max_hours_per_day'], 2) > 0) {
+            return ['success' => false, 'error' => 'تجاوز الحد الأقصى اليومي: ' . $type['max_hours_per_day'] . ' ساعات'];
+        }
+
+        $requestId = $db->insert('hr_overtime_requests', [
+            'employee_profile_id' => (int) $data['employee_profile_id'],
+            'overtime_type_id' => $typeId,
+            'request_date' => $data['request_date'] ?? date('Y-m-d'),
+            'start_time' => $data['start_time'] ?? null,
+            'end_time' => $data['end_time'] ?? null,
+            'hours' => $hours,
+            'reason' => $data['reason'] ?? null,
+            'status' => 'pending',
+            'requested_by' => $employee ? (int) $employee->id : null,
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+
+        return ['success' => true, 'request_id' => $requestId];
+    }
+
+    public static function approve(int $requestId): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $request = $db->selectOne("SELECT * FROM hr_overtime_requests WHERE id = ?", [$requestId]);
+        if (!$request || $request['status'] !== 'pending') {
+            return ['success' => false, 'error' => 'الطلب غير موجود أو تم معالجته'];
+        }
+
+        $db->update('hr_overtime_requests', [
+            'status' => 'approved',
+            'approved_by' => $employee ? (int) $employee->id : null,
+            'approved_at' => date('Y-m-d H:i:s'),
+        ], 'id = ?', [$requestId]);
+
+        return ['success' => true];
+    }
+
+    public static function reject(int $requestId, string $reason = ''): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $request = $db->selectOne("SELECT * FROM hr_overtime_requests WHERE id = ?", [$requestId]);
+        if (!$request || $request['status'] !== 'pending') {
+            return ['success' => false, 'error' => 'الطلب غير موجود أو تم معالجته'];
+        }
+
+        $db->update('hr_overtime_requests', [
+            'status' => 'rejected',
+            'rejection_reason' => $reason,
+            'approved_by' => $employee ? (int) $employee->id : null,
+            'approved_at' => date('Y-m-d H:i:s'),
+        ], 'id = ?', [$requestId]);
+
+        return ['success' => true];
+    }
+
+    public static function calculateOvertimeForPayroll(int $profileId, int $year, int $month): array
+    {
+        $db = App::getInstance()->db();
+
+        $startDate = sprintf('%04d-%02d-01', $year, $month);
+        $endDate = date('Y-m-t', strtotime($startDate));
+
+        $requests = $db->select(
+            "SELECT r.*, t.rate_multiplier, t.name_en
+             FROM hr_overtime_requests r
+             JOIN hr_overtime_types t ON t.id = r.overtime_type_id
+             WHERE r.employee_profile_id = ? AND r.status = 'approved'
+             AND r.request_date BETWEEN ? AND ?",
+            [$profileId, $startDate, $endDate]
+        );
+
+        $totalHours = '0.00';
+        $details = [];
+        foreach ($requests as $req) {
+            $totalHours = bcadd($totalHours, (string) $req['hours'], 2);
+            $details[] = [
+                'date' => $req['request_date'],
+                'hours' => $req['hours'],
+                'multiplier' => $req['rate_multiplier'],
+                'type' => $req['name_en'],
+            ];
+        }
+
+        return ['total_hours' => $totalHours, 'details' => $details];
+    }
+
     private static function loadConfig(): array
     {
         $db = App::getInstance()->db();
+
+        // Try loading from hr_overtime_types table
+        $normalType = $db->selectOne("SELECT rate_multiplier FROM hr_overtime_types WHERE name_en = 'Normal Overtime' LIMIT 1");
+        $nightType = $db->selectOne("SELECT rate_multiplier FROM hr_overtime_types WHERE name_en = 'Night Overtime' LIMIT 1");
+
+        if ($normalType || $nightType) {
+            return [
+                'day_multiplier'   => (string) ($normalType['rate_multiplier'] ?? '1.50'),
+                'night_multiplier' => (string) ($nightType['rate_multiplier'] ?? '1.75'),
+                'night_start_hour' => 19,
+                'night_end_hour'   => 7,
+            ];
+        }
+
+        // Fallback to system_config
         $rows = $db->select(
             "SELECT config_key, config_value FROM system_config WHERE config_key LIKE 'hr.overtime.%'"
         );

app/Modules/HR/Services/SocialInsuranceService.php

@@ -84,6 +84,26 @@ final class SocialInsuranceService
     private static function loadConfig(): array
     {
         $db = App::getInstance()->db();
+
+        // Try the dedicated hr_insurance_config table first (2024+ rates with effective dates)
+        $record = $db->selectOne(
+            "SELECT * FROM hr_insurance_config WHERE is_active = 1 ORDER BY effective_date DESC LIMIT 1"
+        );
+
+        if ($record) {
+            return [
+                'employee_basic_pct'    => bcmul((string) $record['employee_basic_rate'], '100', 2),
+                'employee_variable_pct' => bcmul((string) $record['employee_variable_rate'], '100', 2),
+                'employer_basic_pct'    => bcmul((string) $record['employer_basic_rate'], '100', 2),
+                'employer_variable_pct' => bcmul((string) $record['employer_variable_rate'], '100', 2),
+                'basic_ceiling'         => (string) $record['basic_salary_cap'],
+                'variable_ceiling'      => (string) $record['variable_salary_cap'],
+                'basic_floor'           => (string) ($record['min_subscription_salary'] ?? '2000.00'),
+                'variable_floor'        => '0.00',
+            ];
+        }
+
+        // Fallback to system_config
         $rows = $db->select(
             "SELECT config_key, config_value FROM system_config WHERE config_key LIKE 'hr.insurance.%'"
         );
@@ -95,13 +115,13 @@ final class SocialInsuranceService
         }
 
         return [
-            'employee_basic_pct'    => $cfg['employee_basic_pct'] ?? '9.00',
-            'employee_variable_pct' => $cfg['employee_variable_pct'] ?? '2.00',
-            'employer_basic_pct'    => $cfg['employer_basic_pct'] ?? '12.00',
-            'employer_variable_pct' => $cfg['employer_variable_pct'] ?? '6.75',
+            'employee_basic_pct'    => $cfg['employee_basic_pct'] ?? '11.00',
+            'employee_variable_pct' => $cfg['employee_variable_pct'] ?? '11.00',
+            'employer_basic_pct'    => $cfg['employer_basic_pct'] ?? '18.75',
+            'employer_variable_pct' => $cfg['employer_variable_pct'] ?? '15.75',
             'basic_ceiling'         => $cfg['basic_salary_ceiling'] ?? '12600.00',
-            'variable_ceiling'      => $cfg['variable_salary_ceiling'] ?? '10900.00',
-            'basic_floor'           => $cfg['basic_salary_floor'] ?? '2300.00',
+            'variable_ceiling'      => $cfg['variable_salary_ceiling'] ?? '10080.00',
+            'basic_floor'           => $cfg['basic_salary_floor'] ?? '2000.00',
             'variable_floor'        => $cfg['variable_salary_floor'] ?? '0.00',
         ];
     }

app/Modules/HR/Services/TaxBracketService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\HR\Services;
+
+use App\Core\App;
+
+final class TaxBracketService
+{
+    public static function calculateAnnualTax(string $annualTaxableIncome, ?string $date = null): array
+    {
+        $db = App::getInstance()->db();
+        $date = $date ?? date('Y-m-d');
+
+        $brackets = $db->select(
+            "SELECT * FROM hr_tax_brackets WHERE effective_date <= ? AND is_active = 1 ORDER BY bracket_order ASC",
+            [$date]
+        );
+
+        if (empty($brackets)) {
+            return ['annual_tax' => '0.00', 'monthly_tax' => '0.00', 'effective_rate' => '0.00', 'breakdown' => []];
+        }
+
+        $totalExemption = '0.00';
+        foreach ($brackets as $bracket) {
+            if (bccomp((string) $bracket['annual_exemption'], '0', 2) > 0) {
+                $totalExemption = (string) $bracket['annual_exemption'];
+                break;
+            }
+        }
+
+        $taxableAfterExemption = bcsub($annualTaxableIncome, $totalExemption, 2);
+        if (bccomp($taxableAfterExemption, '0', 2) <= 0) {
+            return ['annual_tax' => '0.00', 'monthly_tax' => '0.00', 'effective_rate' => '0.00', 'breakdown' => [], 'exemption' => $totalExemption];
+        }
+
+        $remainingIncome = $taxableAfterExemption;
+        $totalTax = '0.00';
+        $breakdown = [];
+
+        foreach ($brackets as $bracket) {
+            if (bccomp($remainingIncome, '0', 2) <= 0) break;
+
+            $bracketSize = bcsub((string) $bracket['to_amount'], (string) $bracket['from_amount'], 2);
+            $taxableInBracket = bccomp($remainingIncome, $bracketSize, 2) > 0 ? $bracketSize : $remainingIncome;
+            $taxInBracket = bcmul($taxableInBracket, (string) $bracket['rate'], 2);
+
+            $totalTax = bcadd($totalTax, $taxInBracket, 2);
+            $remainingIncome = bcsub($remainingIncome, $taxableInBracket, 2);
+
+            $breakdown[] = [
+                'from' => $bracket['from_amount'],
+                'to' => $bracket['to_amount'],
+                'rate' => $bracket['rate'],
+                'taxable_amount' => $taxableInBracket,
+                'tax_amount' => $taxInBracket,
+            ];
+        }
+
+        $monthlyTax = bcdiv($totalTax, '12', 2);
+        $effectiveRate = bccomp($annualTaxableIncome, '0', 2) > 0
+            ? bcmul(bcdiv($totalTax, $annualTaxableIncome, 6), '100', 2)
+            : '0.00';
+
+        return [
+            'annual_tax' => $totalTax,
+            'monthly_tax' => $monthlyTax,
+            'effective_rate' => $effectiveRate,
+            'exemption' => $totalExemption,
+            'taxable_after_exemption' => $taxableAfterExemption,
+            'breakdown' => $breakdown,
+        ];
+    }
+
+    public static function calculateMonthlyTax(int $employeeId, string $monthlyGross, ?string $date = null): array
+    {
+        $annualGross = bcmul($monthlyGross, '12', 2);
+
+        $db = App::getInstance()->db();
+        $insurance = InsuranceCalculationService::calculate($employeeId, $date);
+        $annualInsurance = bcmul($insurance['employee_share'], '12', 2);
+
+        $annualTaxable = bcsub($annualGross, $annualInsurance, 2);
+
+        $result = self::calculateAnnualTax($annualTaxable, $date);
+        $result['gross_salary'] = $monthlyGross;
+        $result['insurance_deduction'] = $insurance['employee_share'];
+
+        return $result;
+    }
+}

app/Modules/HR/Views/overtime/form.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>طلب عمل إضافي جديد<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/hr/overtime" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<div class="card" style="max-width:700px;padding:25px;">
+    <form method="POST" action="/hr/overtime/store">
+        <?= csrf_field() ?>
+
+        <div style="margin-bottom:15px;">
+            <label class="form-label">الموظف <span style="color:#DC2626;">*</span></label>
+            <select name="employee_id" class="form-select" required>
+                <option value="">-- اختر الموظف --</option>
+                <?php foreach ($employees as $emp): ?>
+                <option value="<?= (int) $emp['id'] ?>" <?= old('employee_id') == $emp['id'] ? 'selected' : '' ?>><?= e($emp['name'] ?? '') ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+
+        <div style="margin-bottom:15px;">
+            <label class="form-label">نوع العمل الإضافي <span style="color:#DC2626;">*</span></label>
+            <select name="overtime_type_id" class="form-select" required>
+                <option value="">-- اختر النوع --</option>
+                <?php foreach ($types as $type): ?>
+                <option value="<?= (int) $type['id'] ?>" <?= old('overtime_type_id') == $type['id'] ? 'selected' : '' ?>><?= e($type['name'] ?? '') ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+
+        <div style="margin-bottom:15px;">
+            <label class="form-label">التاريخ <span style="color:#DC2626;">*</span></label>
+            <input type="date" name="date" value="<?= e(old('date') ?? '') ?>" class="form-input" required>
+        </div>
+
+        <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;margin-bottom:15px;">
+            <div>
+                <label class="form-label">وقت البداية <span style="color:#DC2626;">*</span></label>
+                <input type="time" name="start_time" value="<?= e(old('start_time') ?? '') ?>" class="form-input" required>
+            </div>
+            <div>
+                <label class="form-label">وقت النهاية <span style="color:#DC2626;">*</span></label>
+                <input type="time" name="end_time" value="<?= e(old('end_time') ?? '') ?>" class="form-input" required>
+            </div>
+        </div>
+
+        <div style="margin-bottom:20px;">
+            <label class="form-label">السبب <span style="color:#DC2626;">*</span></label>
+            <textarea name="reason" class="form-control" rows="4" placeholder="اذكر سبب العمل الإضافي..." required><?= e(old('reason') ?? '') ?></textarea>
+        </div>
+
+        <div style="display:flex;gap:10px;">
+            <button type="submit" class="btn btn-primary"><i data-lucide="save" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> حفظ الطلب</button>
+            <a href="/hr/overtime" class="btn btn-outline">إلغاء</a>
+        </div>
+    </form>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/HR/Views/overtime/index.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>طلبات العمل الإضافي<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/hr/overtime/create" class="btn btn-primary"><i data-lucide="plus" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> طلب عمل إضافي</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php
+$statusLabels = ['pending' => 'معلق', 'approved' => 'موافق', 'rejected' => 'مرفوض'];
+$statusColors = ['pending' => '#D97706', 'approved' => '#059669', 'rejected' => '#DC2626'];
+$statusBgs = ['pending' => '#FFF7ED', 'approved' => '#ECFDF5', 'rejected' => '#FEE2E2'];
+?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/hr/overtime" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+        <div style="min-width:140px;">
+            <label class="form-label" style="font-size:12px;">الشهر</label>
+            <input type="month" name="month" value="<?= e($month ?? '') ?>" class="form-input">
+        </div>
+        <div style="min-width:140px;">
+            <label class="form-label" style="font-size:12px;">الحالة</label>
+            <select name="status" class="form-select">
+                <option value="">الكل</option>
+                <?php foreach ($statusLabels as $val => $label): ?>
+                <option value="<?= e($val) ?>" <?= ($status ?? '') === $val ? 'selected' : '' ?>><?= e($label) ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> بحث</button>
+        <a href="/hr/overtime" class="btn btn-sm btn-outline" style="color:#6B7280;">مسح</a>
+    </form>
+</div>
+
+<!-- Overtime Requests Table -->
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>الموظف</th>
+                    <th>نوع العمل الإضافي</th>
+                    <th>التاريخ</th>
+                    <th>الساعات</th>
+                    <th>معامل الأجر</th>
+                    <th>الحالة</th>
+                    <th>الإجراءات</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php if (empty($requests)): ?>
+                <tr><td colspan="7" style="text-align:center;padding:40px;color:#9CA3AF;">لا توجد طلبات عمل إضافي</td></tr>
+                <?php else: ?>
+                <?php foreach ($requests as $r): ?>
+                <?php
+                $st = $r['status'] ?? 'pending';
+                $stColor = $statusColors[$st] ?? '#6B7280';
+                $stBg = $statusBgs[$st] ?? '#F3F4F6';
+                $stLabel = $statusLabels[$st] ?? $st;
+                ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($r['employee_name'] ?? '—') ?></td>
+                    <td><?= e($r['type_name'] ?? '—') ?></td>
+                    <td style="font-size:13px;"><?= e($r['date'] ?? '—') ?></td>
+                    <td style="text-align:center;font-weight:600;"><?= e($r['hours'] ?? '0') ?></td>
+                    <td style="text-align:center;direction:ltr;">&times;<?= e($r['rate_multiplier'] ?? '1') ?></td>
+                    <td>
+                        <span style="display:inline-block;padding:3px 10px;border-radius:10px;font-size:12px;font-weight:600;background:<?= $stBg ?>;color:<?= $stColor ?>;">
+                            <?= e($stLabel) ?>
+                        </span>
+                    </td>
+                    <td>
+                        <?php if ($st === 'pending'): ?>
+                        <div style="display:flex;gap:4px;">
+                            <form method="POST" action="/hr/overtime/<?= (int) $r['id'] ?>/approve" style="display:inline;">
+                                <?= csrf_field() ?>
+                                <button type="submit" class="btn btn-sm btn-primary" style="font-size:11px;padding:4px 8px;background:#059669;border-color:#059669;">
+                                    <i data-lucide="check" style="width:12px;height:12px;vertical-align:middle;"></i> موافقة
+                                </button>
+                            </form>
+                            <form method="POST" action="/hr/overtime/<?= (int) $r['id'] ?>/reject" style="display:inline;">
+                                <?= csrf_field() ?>
+                                <button type="submit" class="btn btn-sm btn-outline" style="font-size:11px;padding:4px 8px;color:#DC2626;border-color:#DC2626;">
+                                    <i data-lucide="x" style="width:12px;height:12px;vertical-align:middle;"></i> رفض
+                                </button>
+                            </form>
+                        </div>
+                        <?php else: ?>
+                        <a href="/hr/overtime/<?= (int) $r['id'] ?>" class="btn btn-sm btn-outline" style="font-size:12px;padding:4px 10px;">
+                            <i data-lucide="eye" style="width:13px;height:13px;vertical-align:middle;"></i> عرض
+                        </a>
+                        <?php endif; ?>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/HR/Views/shifts/index.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>الورديات<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/hr/shifts/create" class="btn btn-primary"><i data-lucide="plus" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> وردية جديدة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>اسم الوردية</th>
+                    <th>وقت البداية</th>
+                    <th>وقت النهاية</th>
+                    <th>ساعات العمل</th>
+                    <th>فترة السماح (دقائق)</th>
+                    <th>وردية ليلية</th>
+                    <th>الإجراءات</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php if (empty($shifts)): ?>
+                <tr><td colspan="7" style="text-align:center;padding:40px;color:#9CA3AF;">لا توجد ورديات</td></tr>
+                <?php else: ?>
+                <?php foreach ($shifts as $shift): ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($shift['name_ar'] ?? '—') ?></td>
+                    <td style="direction:ltr;text-align:center;"><?= e($shift['start_time'] ?? '—') ?></td>
+                    <td style="direction:ltr;text-align:center;"><?= e($shift['end_time'] ?? '—') ?></td>
+                    <td style="text-align:center;font-weight:600;"><?= e($shift['working_hours'] ?? '—') ?></td>
+                    <td style="text-align:center;"><?= (int) ($shift['grace_period'] ?? 0) ?> دقيقة</td>
+                    <td style="text-align:center;">
+                        <?php if (!empty($shift['is_night_shift'])): ?>
+                        <span style="display:inline-block;padding:3px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#EFF6FF;color:#2563EB;">
+                            <i data-lucide="moon" style="width:12px;height:12px;vertical-align:middle;margin-left:3px;"></i> نعم
+                        </span>
+                        <?php else: ?>
+                        <span style="display:inline-block;padding:3px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#F3F4F6;color:#6B7280;">
+                            <i data-lucide="sun" style="width:12px;height:12px;vertical-align:middle;margin-left:3px;"></i> لا
+                        </span>
+                        <?php endif; ?>
+                    </td>
+                    <td>
+                        <div style="display:flex;gap:4px;">
+                            <a href="/hr/shifts/<?= (int) $shift['id'] ?>/edit" class="btn btn-sm btn-outline" style="font-size:12px;padding:4px 10px;">
+                                <i data-lucide="edit" style="width:13px;height:13px;vertical-align:middle;"></i> تعديل
+                            </a>
+                        </div>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/HR/Views/shifts/violations.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>مخالفات الحضور<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/hr/shifts" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php
+$violationLabels = [
+    'late_arrival' => 'تأخر',
+    'early_departure' => 'انصراف مبكر',
+    'absence' => 'غياب',
+];
+$violationColors = [
+    'late_arrival' => '#D97706',
+    'early_departure' => '#2563EB',
+    'absence' => '#DC2626',
+];
+$violationBgs = [
+    'late_arrival' => '#FFF7ED',
+    'early_departure' => '#EFF6FF',
+    'absence' => '#FEE2E2',
+];
+?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/hr/shifts/violations" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+        <div style="min-width:140px;">
+            <label class="form-label" style="font-size:12px;">الشهر</label>
+            <input type="month" name="month" value="<?= e($month ?? '') ?>" class="form-input">
+        </div>
+        <div style="min-width:140px;">
+            <label class="form-label" style="font-size:12px;">نوع المخالفة</label>
+            <select name="type" class="form-select">
+                <option value="">الكل</option>
+                <?php foreach ($violationLabels as $val => $label): ?>
+                <option value="<?= e($val) ?>" <?= ($type ?? '') === $val ? 'selected' : '' ?>><?= e($label) ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> بحث</button>
+        <a href="/hr/shifts/violations" class="btn btn-sm btn-outline" style="color:#6B7280;">مسح</a>
+    </form>
+</div>
+
+<!-- Violations Table -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="alert-circle" style="width:18px;height:18px;color:#D97706;"></i>
+        <h3 style="margin:0;font-size:15px;">سجل المخالفات</h3>
+        <?php if (!empty($violations)): ?>
+        <span style="background:#FFF7ED;color:#D97706;font-size:12px;padding:2px 8px;border-radius:10px;font-weight:600;margin-right:8px;"><?= count($violations) ?> مخالفة</span>
+        <?php endif; ?>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>الموظف</th>
+                    <th>التاريخ</th>
+                    <th>نوع المخالفة</th>
+                    <th>الوقت المحدد</th>
+                    <th>الوقت الفعلي</th>
+                    <th>الفرق (دقائق)</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php if (empty($violations)): ?>
+                <tr><td colspan="6" style="text-align:center;padding:40px;color:#9CA3AF;">لا توجد مخالفات</td></tr>
+                <?php else: ?>
+                <?php foreach ($violations as $v): ?>
+                <?php
+                $vType = $v['violation_type'] ?? '';
+                $vLabel = $violationLabels[$vType] ?? $vType;
+                $vColor = $violationColors[$vType] ?? '#6B7280';
+                $vBg = $violationBgs[$vType] ?? '#F3F4F6';
+                ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($v['employee_name'] ?? '—') ?></td>
+                    <td style="font-size:13px;"><?= e($v['date'] ?? '—') ?></td>
+                    <td>
+                        <span style="display:inline-block;padding:3px 10px;border-radius:10px;font-size:12px;font-weight:600;background:<?= $vBg ?>;color:<?= $vColor ?>;">
+                            <?= e($vLabel) ?>
+                        </span>
+                    </td>
+                    <td style="direction:ltr;text-align:center;"><?= e($v['scheduled_time'] ?? '—') ?></td>
+                    <td style="direction:ltr;text-align:center;"><?= e($v['actual_time'] ?? '—') ?></td>
+                    <td style="text-align:center;">
+                        <span style="font-weight:700;color:<?= $vColor ?>;"><?= (int) ($v['difference_minutes'] ?? 0) ?> دقيقة</span>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+                <?php endif; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/HR/bootstrap.php

@@ -4,6 +4,7 @@ declare(strict_types=1);
 use App\Core\Registries\MenuRegistry;
 use App\Core\Registries\PermissionRegistry;
 use App\Core\EventBus;
+use App\Modules\HR\Services\AttendanceViolationService;
 
 // ────────────────────────────────────────────────────────────
 // HR Module — Permissions (35 total)
@@ -82,6 +83,21 @@ PermissionRegistry::register('hr', [
 
     // Schedule
     'hr.schedule.manage'          => ['ar' => 'إدارة جداول العمل',             'en' => 'Manage Work Schedules'],
+
+    // Overtime
+    'hr.overtime.view'            => ['ar' => 'عرض العمل الإضافي',             'en' => 'View Overtime'],
+    'hr.overtime.create'          => ['ar' => 'تقديم طلب عمل إضافي',           'en' => 'Submit Overtime Request'],
+    'hr.overtime.approve'         => ['ar' => 'اعتماد العمل الإضافي',           'en' => 'Approve Overtime'],
+    'hr.overtime.manage'          => ['ar' => 'إدارة أنواع العمل الإضافي',       'en' => 'Manage Overtime Types'],
+
+    // Shifts
+    'hr.shifts.view'              => ['ar' => 'عرض الورديات',                  'en' => 'View Shifts'],
+    'hr.shifts.manage'            => ['ar' => 'إدارة الورديات والتعيينات',       'en' => 'Manage Shifts & Assignments'],
+
+    // Permission Requests (Hourly)
+    'hr.permissions.view'         => ['ar' => 'عرض طلبات الأذونات',            'en' => 'View Permission Requests'],
+    'hr.permissions.create'       => ['ar' => 'تقديم طلب إذن',                 'en' => 'Submit Permission Request'],
+    'hr.permissions.approve'      => ['ar' => 'اعتماد طلبات الأذونات',          'en' => 'Approve Permission Requests'],
 ]);
 
 // ────────────────────────────────────────────────────────────
@@ -113,7 +129,11 @@ MenuRegistry::register('hr', [
         ['label_ar' => 'مستندات الموظفين',    'label_en' => 'Documents',           'route' => '/hr/documents',            'permission' => 'hr.document.view',       'order' => 14],
         ['label_ar' => 'العطلات الرسمية',     'label_en' => 'Holidays',            'route' => '/hr/holidays',             'permission' => 'hr.holiday.manage',      'order' => 15],
         ['label_ar' => 'جداول العمل',         'label_en' => 'Work Schedules',      'route' => '/hr/schedules',            'permission' => 'hr.schedule.manage',     'order' => 16],
-        ['label_ar' => 'تقارير الموارد البشرية','label_en' => 'HR Reports',         'route' => '/hr/reports',              'permission' => 'hr.report.view',         'order' => 17],
+        ['label_ar' => 'العمل الإضافي',       'label_en' => 'Overtime',            'route' => '/hr/overtime',             'permission' => 'hr.overtime.view',       'order' => 17],
+        ['label_ar' => 'الورديات',            'label_en' => 'Shifts',              'route' => '/hr/shifts',               'permission' => 'hr.shifts.view',         'order' => 18],
+        ['label_ar' => 'طلبات الأذونات',      'label_en' => 'Permissions',         'route' => '/hr/permissions',          'permission' => 'hr.permissions.view',    'order' => 19],
+        ['label_ar' => 'المخالفات',           'label_en' => 'Violations',          'route' => '/hr/shifts/violations',    'permission' => 'hr.attendance.view',     'order' => 20],
+        ['label_ar' => 'تقارير الموارد البشرية','label_en' => 'HR Reports',         'route' => '/hr/reports',              'permission' => 'hr.report.view',         'order' => 21],
     ],
 ]);
 
@@ -165,10 +185,21 @@ EventBus::listen('hr.payroll.paid', function (array $data): void {
 // When a loan is approved, dispatch SMS notification
 EventBus::listen('hr.loan.approved', function (array $data): void {
     if (!empty($data['employee_id'])) {
-        \App\Core\EventBus::dispatch('sms.send', [
+        EventBus::dispatch('sms.send', [
             'template_code' => 'hr_loan_approved',
             'employee_id'   => $data['employee_id'],
             'params'        => $data,
         ]);
     }
 });
+
+// ── Attendance Violation Auto-Detection ─────────────────────
+// When attendance is recorded, auto-detect violations (late/early/absence)
+EventBus::listen('hr.attendance.recorded', function (array $data): void {
+    try {
+        $date = $data['date'] ?? date('Y-m-d');
+        AttendanceViolationService::detectViolations($date);
+    } catch (\Throwable $e) {
+        \App\Core\Logger::error('Attendance violation detection failed: ' . $e->getMessage());
+    }
+});

app/Modules/Inventory/Controllers/AssetCustodyController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class AssetCustodyController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('asset.view');
+        $db = App::getInstance()->db();
+
+        $employeeId = (int) $request->get('employee_id', 0);
+        $location = $request->get('location', '');
+        $where = 'a.status = ?';
+        $params = ['active'];
+
+        if ($employeeId) {
+            $where .= ' AND a.custodian_employee_id = ?';
+            $params[] = $employeeId;
+        }
+        if ($location) {
+            $where .= ' AND a.site_location LIKE ?';
+            $params[] = '%' . $location . '%';
+        }
+
+        $assets = $db->select(
+            "SELECT a.*, i.name_ar as item_name, e.full_name_ar as custodian_name, w.name_ar as warehouse_name
+             FROM asset_register a
+             JOIN inventory_items i ON i.id = a.item_id
+             LEFT JOIN employees e ON e.id = a.custodian_employee_id
+             LEFT JOIN warehouses w ON w.id = a.warehouse_id
+             WHERE {$where}
+             ORDER BY a.site_location, i.name_ar",
+            $params
+        );
+
+        $employees = $db->select("SELECT id, full_name_ar FROM employees WHERE is_archived = 0 ORDER BY full_name_ar");
+
+        return $this->view('Inventory.Views.assets.custody_index', [
+            'assets' => $assets,
+            'employees' => $employees,
+            'employee_id' => $employeeId,
+            'location' => $location,
+        ]);
+    }
+
+    public function transfer(Request $request, string $id): Response
+    {
+        $this->authorize('asset.manage');
+        $db = App::getInstance()->db();
+
+        $asset = $db->selectOne(
+            "SELECT a.*, i.name_ar as item_name, e.full_name_ar as current_custodian_name
+             FROM asset_register a
+             JOIN inventory_items i ON i.id = a.item_id
+             LEFT JOIN employees e ON e.id = a.custodian_employee_id
+             WHERE a.id = ?",
+            [(int) $id]
+        );
+
+        if (!$asset) {
+            return $this->redirect('/inventory/assets/custody')->withError('الأصل غير موجود');
+        }
+
+        $employees = $db->select("SELECT id, full_name_ar FROM employees WHERE is_archived = 0 ORDER BY full_name_ar");
+
+        return $this->view('Inventory.Views.assets.custody_transfer', [
+            'asset' => $asset,
+            'employees' => $employees,
+        ]);
+    }
+
+    public function storeTransfer(Request $request, string $id): Response
+    {
+        $this->authorize('asset.manage');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $asset = $db->selectOne("SELECT * FROM asset_register WHERE id = ?", [(int) $id]);
+        if (!$asset) {
+            return $this->redirect('/inventory/assets/custody')->withError('الأصل غير موجود');
+        }
+
+        $toEmployeeId = $request->post('to_employee_id') ? (int) $request->post('to_employee_id') : null;
+        $toLocation = $request->post('to_location', '');
+
+        $db->beginTransaction();
+        try {
+            $db->insert('asset_custody_history', [
+                'asset_id' => (int) $id,
+                'from_employee_id' => $asset['custodian_employee_id'] ? (int) $asset['custodian_employee_id'] : null,
+                'to_employee_id' => $toEmployeeId,
+                'from_location' => $asset['site_location'],
+                'to_location' => $toLocation,
+                'transfer_date' => $request->post('transfer_date', date('Y-m-d')),
+                'reason' => $request->post('reason'),
+                'notes' => $request->post('notes'),
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            $db->update('asset_register', [
+                'custodian_employee_id' => $toEmployeeId,
+                'site_location' => $toLocation ?: $asset['site_location'],
+                'custody_date' => date('Y-m-d'),
+            ], 'id = ?', [(int) $id]);
+
+            $db->commit();
+            return $this->redirect('/inventory/assets/custody')->withSuccess('تم نقل عهدة الأصل بنجاح');
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return $this->redirect('/inventory/assets/custody/' . $id . '/transfer')->withError('خطأ: ' . $e->getMessage());
+        }
+    }
+
+    public function history(Request $request, string $id): Response
+    {
+        $this->authorize('asset.view');
+        $db = App::getInstance()->db();
+
+        $asset = $db->selectOne(
+            "SELECT a.*, i.name_ar as item_name FROM asset_register a JOIN inventory_items i ON i.id = a.item_id WHERE a.id = ?",
+            [(int) $id]
+        );
+
+        $history = $db->select(
+            "SELECT h.*, fe.full_name_ar as from_employee_name, te.full_name_ar as to_employee_name, ce.full_name_ar as created_by_name
+             FROM asset_custody_history h
+             LEFT JOIN employees fe ON fe.id = h.from_employee_id
+             LEFT JOIN employees te ON te.id = h.to_employee_id
+             LEFT JOIN employees ce ON ce.id = h.created_by
+             WHERE h.asset_id = ?
+             ORDER BY h.transfer_date DESC, h.created_at DESC",
+            [(int) $id]
+        );
+
+        return $this->view('Inventory.Views.assets.custody_history', [
+            'asset' => $asset,
+            'history' => $history,
+        ]);
+    }
+}

app/Modules/Inventory/Controllers/BomController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Inventory\Services\BomService;
+
+class BomController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('inventory.bom.view');
+        $db = App::getInstance()->db();
+
+        $boms = $db->select(
+            "SELECT b.*, i.name_ar as item_name, i.sku,
+                    (SELECT COUNT(*) FROM bom_components WHERE bom_id = b.id) as component_count
+             FROM bill_of_materials b
+             JOIN inventory_items i ON i.id = b.item_id
+             WHERE b.is_active = 1
+             ORDER BY b.created_at DESC"
+        );
+
+        return $this->view('Inventory.Views.bom.index', ['boms' => $boms]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('inventory.bom.manage');
+        $db = App::getInstance()->db();
+
+        $items = $db->select("SELECT id, name_ar, sku FROM inventory_items WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Inventory.Views.bom.form', [
+            'bom' => null,
+            'items' => $items,
+            'components' => [],
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('inventory.bom.manage');
+
+        $data = [
+            'item_id' => (int) $request->post('item_id'),
+            'name_ar' => $request->post('name_ar'),
+            'name_en' => $request->post('name_en'),
+            'output_quantity' => $request->post('output_quantity', '1'),
+            'notes' => $request->post('notes'),
+        ];
+
+        $componentItemIds = $request->post('component_item_ids', []);
+        $componentQtys = $request->post('component_quantities', []);
+        $componentUnits = $request->post('component_units', []);
+        $componentWaste = $request->post('component_waste', []);
+
+        $components = [];
+        for ($i = 0; $i < count($componentItemIds); $i++) {
+            if (empty($componentItemIds[$i])) continue;
+            $components[] = [
+                'item_id' => (int) $componentItemIds[$i],
+                'quantity' => $componentQtys[$i] ?? '1',
+                'unit' => $componentUnits[$i] ?? null,
+                'waste_percentage' => $componentWaste[$i] ?? '0',
+            ];
+        }
+
+        if (empty($components)) {
+            return $this->redirect('/inventory/bom/create')->withError('يجب إضافة مكون واحد على الأقل');
+        }
+
+        $result = BomService::create($data, $components);
+
+        if (!$result['success']) {
+            return $this->redirect('/inventory/bom/create')->withError($result['error']);
+        }
+
+        return $this->redirect('/inventory/bom/' . $result['bom_id'])->withSuccess('تم إنشاء قائمة المواد بنجاح');
+    }
+
+    public function show(Request $request, string $id): Response
+    {
+        $this->authorize('inventory.bom.view');
+        $db = App::getInstance()->db();
+
+        $bom = $db->selectOne(
+            "SELECT b.*, i.name_ar as item_name, i.sku
+             FROM bill_of_materials b
+             JOIN inventory_items i ON i.id = b.item_id
+             WHERE b.id = ?",
+            [(int) $id]
+        );
+
+        if (!$bom) {
+            return $this->redirect('/inventory/bom')->withError('قائمة المواد غير موجودة');
+        }
+
+        $components = $db->select(
+            "SELECT bc.*, i.name_ar as component_name, i.sku as component_sku
+             FROM bom_components bc
+             JOIN inventory_items i ON i.id = bc.component_item_id
+             WHERE bc.bom_id = ?
+             ORDER BY bc.sort_order",
+            [(int) $id]
+        );
+
+        $costData = BomService::calculateCost((int) $id);
+
+        return $this->view('Inventory.Views.bom.show', [
+            'bom' => $bom,
+            'components' => $components,
+            'costData' => $costData,
+        ]);
+    }
+}

app/Modules/Inventory/Controllers/OpeningBalanceController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Inventory\Services\StockService;
+
+class OpeningBalanceController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('inventory.opening.manage');
+        $db = App::getInstance()->db();
+
+        $warehouseId = (int) $request->get('warehouse_id', 0);
+        $where = '1=1';
+        $params = [];
+
+        if ($warehouseId) {
+            $where .= ' AND ob.warehouse_id = ?';
+            $params[] = $warehouseId;
+        }
+
+        $balances = $db->select(
+            "SELECT ob.*, i.name_ar as item_name, i.sku, w.name_ar as warehouse_name
+             FROM inventory_opening_balances ob
+             JOIN inventory_items i ON i.id = ob.item_id
+             JOIN warehouses w ON w.id = ob.warehouse_id
+             WHERE {$where}
+             ORDER BY ob.balance_date DESC, ob.created_at DESC
+             LIMIT 200",
+            $params
+        );
+
+        $warehouses = $db->select("SELECT id, name_ar FROM warehouses WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Inventory.Views.opening_balance.index', [
+            'balances' => $balances,
+            'warehouses' => $warehouses,
+            'warehouse_id' => $warehouseId,
+        ]);
+    }
+
+    public function create(Request $request): Response
+    {
+        $this->authorize('inventory.opening.manage');
+        $db = App::getInstance()->db();
+
+        $warehouses = $db->select("SELECT id, name_ar FROM warehouses WHERE is_archived = 0 ORDER BY name_ar");
+        $items = $db->select("SELECT id, name_ar, sku FROM inventory_items WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Inventory.Views.opening_balance.form', [
+            'warehouses' => $warehouses,
+            'items' => $items,
+        ]);
+    }
+
+    public function store(Request $request): Response
+    {
+        $this->authorize('inventory.opening.manage');
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $warehouseId = (int) $request->post('warehouse_id');
+        $balanceDate = $request->post('balance_date', date('Y-m-d'));
+        $batchReference = 'OB-' . date('Ymd-His');
+
+        $itemIds = $request->post('item_ids', []);
+        $quantities = $request->post('quantities', []);
+        $unitCosts = $request->post('unit_costs', []);
+
+        $count = 0;
+        $db->beginTransaction();
+        try {
+            for ($i = 0; $i < count($itemIds); $i++) {
+                $itemId = (int) ($itemIds[$i] ?? 0);
+                $qty = (string) ($quantities[$i] ?? '0');
+                $unitCost = (string) ($unitCosts[$i] ?? '0');
+
+                if ($itemId <= 0 || bccomp($qty, '0', 3) <= 0) continue;
+
+                $totalCost = bcmul($qty, $unitCost, 2);
+
+                $movementId = StockService::moveStock([
+                    'item_id' => $itemId,
+                    'warehouse_id' => $warehouseId,
+                    'movement_type' => 'opening_balance',
+                    'direction' => 'in',
+                    'quantity' => $qty,
+                    'unit_cost' => $unitCost,
+                    'reference_type' => 'inventory_opening_balances',
+                    'notes' => 'رصيد افتتاحي — ' . $batchReference,
+                    'movement_date' => $balanceDate,
+                ]);
+
+                $db->insert('inventory_opening_balances', [
+                    'warehouse_id' => $warehouseId,
+                    'item_id' => $itemId,
+                    'quantity' => $qty,
+                    'unit_cost' => $unitCost,
+                    'total_cost' => $totalCost,
+                    'balance_date' => $balanceDate,
+                    'batch_reference' => $batchReference,
+                    'stock_movement_id' => $movementId,
+                    'created_by' => $employee ? (int) $employee->id : null,
+                ]);
+
+                $count++;
+            }
+
+            $db->commit();
+            return $this->redirect('/inventory/opening-balances')->withSuccess("تم تسجيل الأرصدة الافتتاحية بنجاح — {$count} صنف");
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return $this->redirect('/inventory/opening-balances/create')->withError('خطأ: ' . $e->getMessage());
+        }
+    }
+}

app/Modules/Inventory/Routes.php

@@ -73,6 +73,23 @@ return [
     ['POST', '/inventory/assets/{id:\d+}/dispose',            'Inventory\Controllers\AssetController@dispose',        ['auth', 'csrf'], 'asset.manage'],
     ['POST', '/inventory/assets/run-depreciation',            'Inventory\Controllers\AssetController@runDepreciation',['auth', 'csrf'], 'asset.manage'],
 
+    // Bill of Materials (BOM)
+    ['GET',  '/inventory/bom',                                'Inventory\Controllers\BomController@index',              ['auth'], 'inventory.bom.view'],
+    ['GET',  '/inventory/bom/create',                         'Inventory\Controllers\BomController@create',             ['auth'], 'inventory.bom.manage'],
+    ['POST', '/inventory/bom',                                'Inventory\Controllers\BomController@store',              ['auth', 'csrf'], 'inventory.bom.manage'],
+    ['GET',  '/inventory/bom/{id:\d+}',                       'Inventory\Controllers\BomController@show',               ['auth'], 'inventory.bom.view'],
+
+    // Opening Balances
+    ['GET',  '/inventory/opening-balances',                    'Inventory\Controllers\OpeningBalanceController@index',   ['auth'], 'inventory.opening.manage'],
+    ['GET',  '/inventory/opening-balances/create',             'Inventory\Controllers\OpeningBalanceController@create',  ['auth'], 'inventory.opening.manage'],
+    ['POST', '/inventory/opening-balances',                    'Inventory\Controllers\OpeningBalanceController@store',   ['auth', 'csrf'], 'inventory.opening.manage'],
+
+    // Asset Custody
+    ['GET',  '/inventory/assets/custody',                      'Inventory\Controllers\AssetCustodyController@index',     ['auth'], 'asset.view'],
+    ['GET',  '/inventory/assets/custody/{id:\d+}/transfer',    'Inventory\Controllers\AssetCustodyController@transfer',  ['auth'], 'asset.manage'],
+    ['POST', '/inventory/assets/custody/{id:\d+}/transfer',    'Inventory\Controllers\AssetCustodyController@storeTransfer', ['auth', 'csrf'], 'asset.manage'],
+    ['GET',  '/inventory/assets/custody/{id:\d+}/history',     'Inventory\Controllers\AssetCustodyController@history',   ['auth'], 'asset.view'],
+
     // Reports
     ['GET',  '/inventory/reports/stock-balance',              'Inventory\Controllers\InventoryReportController@stockBalance',       ['auth'], 'report.inventory'],
     ['GET',  '/inventory/reports/movements',                  'Inventory\Controllers\InventoryReportController@movements',          ['auth'], 'report.inventory'],

app/Modules/Inventory/Services/AssetCustodyService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class AssetCustodyService
+{
+    public static function transfer(int $assetId, array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $asset = $db->selectOne("SELECT * FROM asset_register WHERE id = ?", [$assetId]);
+        if (!$asset) {
+            return ['success' => false, 'error' => 'الأصل غير موجود'];
+        }
+
+        $newEmployeeId = !empty($data['to_employee_id']) ? (int) $data['to_employee_id'] : null;
+        $newLocation = $data['new_location'] ?? null;
+
+        $db->beginTransaction();
+        try {
+            // Record history
+            $db->insert('asset_custody_history', [
+                'asset_id' => $assetId,
+                'from_employee_id' => $asset['custodian_employee_id'] ?? null,
+                'to_employee_id' => $newEmployeeId,
+                'transfer_date' => $data['transfer_date'] ?? date('Y-m-d'),
+                'reason' => $data['reason'] ?? null,
+                'from_location' => $asset['site_location'] ?? null,
+                'to_location' => $newLocation,
+                'transferred_by' => $employee ? (int) $employee->id : null,
+                'created_at' => date('Y-m-d H:i:s'),
+            ]);
+
+            // Update asset
+            $updateData = ['updated_at' => date('Y-m-d H:i:s')];
+            if ($newEmployeeId !== null || isset($data['to_employee_id'])) {
+                $updateData['custodian_employee_id'] = $newEmployeeId;
+            }
+            if ($newLocation !== null) {
+                $updateData['site_location'] = $newLocation;
+            }
+            $db->update('asset_register', $updateData, 'id = ?', [$assetId]);
+
+            $db->commit();
+
+            EventBus::dispatch('asset.custody_transferred', [
+                'asset_id' => $assetId,
+                'from_employee_id' => $asset['custodian_employee_id'] ?? null,
+                'to_employee_id' => $newEmployeeId,
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getHistory(int $assetId): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT ach.*,
+                    ef.name_ar as from_name, et.name_ar as to_name, eb.name_ar as transferred_by_name
+             FROM asset_custody_history ach
+             LEFT JOIN employees ef ON ef.id = ach.from_employee_id
+             LEFT JOIN employees et ON et.id = ach.to_employee_id
+             LEFT JOIN employees eb ON eb.id = ach.transferred_by
+             WHERE ach.asset_id = ?
+             ORDER BY ach.transfer_date DESC, ach.id DESC",
+            [$assetId]
+        );
+    }
+
+    public static function getEmployeeAssets(int $employeeId): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT ar.*, ac.name_ar as category_name
+             FROM asset_register ar
+             LEFT JOIN asset_categories ac ON ac.id = ar.category_id
+             WHERE ar.custodian_employee_id = ?
+             ORDER BY ar.asset_name_ar",
+            [$employeeId]
+        );
+    }
+}

app/Modules/Inventory/Services/BomService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class BomService
+{
+    public static function create(array $data, array $components): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $bomCode = $data['bom_code'] ?? ('BOM-' . str_pad((string) random_int(1, 99999), 5, '0', STR_PAD_LEFT));
+
+        $db->beginTransaction();
+        try {
+            $bomId = $db->insert('bill_of_materials', [
+                'item_id' => (int) $data['item_id'],
+                'bom_code' => $bomCode,
+                'version' => (int) ($data['version'] ?? 1),
+                'name_ar' => $data['name_ar'],
+                'name_en' => $data['name_en'] ?? null,
+                'output_quantity' => $data['output_quantity'] ?? '1.000',
+                'notes' => $data['notes'] ?? null,
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            foreach ($components as $i => $comp) {
+                $db->insert('bom_components', [
+                    'bom_id' => $bomId,
+                    'component_item_id' => (int) $comp['item_id'],
+                    'quantity' => $comp['quantity'],
+                    'unit' => $comp['unit'] ?? null,
+                    'waste_percentage' => $comp['waste_percentage'] ?? '0.00',
+                    'is_optional' => (int) ($comp['is_optional'] ?? 0),
+                    'sort_order' => $i + 1,
+                    'notes' => $comp['notes'] ?? null,
+                ]);
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('bom.created', ['bom_id' => $bomId, 'item_id' => (int) $data['item_id']]);
+
+            return ['success' => true, 'bom_id' => $bomId, 'bom_code' => $bomCode];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function deductComponents(int $bomId, string $quantity, int $warehouseId): array
+    {
+        $db = App::getInstance()->db();
+
+        $bom = $db->selectOne("SELECT * FROM bill_of_materials WHERE id = ? AND is_active = 1", [$bomId]);
+        if (!$bom) {
+            return ['success' => false, 'error' => 'قائمة المواد غير موجودة'];
+        }
+
+        $components = $db->select("SELECT * FROM bom_components WHERE bom_id = ?", [$bomId]);
+        $multiplier = bcdiv($quantity, (string) $bom['output_quantity'], 6);
+
+        $insufficientItems = [];
+        foreach ($components as $comp) {
+            if ($comp['is_optional']) continue;
+
+            $requiredQty = bcmul((string) $comp['quantity'], $multiplier, 3);
+            $wasteQty = bcmul($requiredQty, bcdiv((string) $comp['waste_percentage'], '100', 6), 3);
+            $totalRequired = bcadd($requiredQty, $wasteQty, 3);
+
+            $stock = $db->selectOne(
+                "SELECT quantity FROM item_warehouse_stock WHERE item_id = ? AND warehouse_id = ?",
+                [(int) $comp['component_item_id'], $warehouseId]
+            );
+
+            $available = (string) ($stock['quantity'] ?? '0');
+            if (bccomp($available, $totalRequired, 3) < 0) {
+                $item = $db->selectOne("SELECT name_ar FROM inventory_items WHERE id = ?", [(int) $comp['component_item_id']]);
+                $insufficientItems[] = ($item['name_ar'] ?? '#' . $comp['component_item_id']) . " (مطلوب: {$totalRequired}, متاح: {$available})";
+            }
+        }
+
+        if (!empty($insufficientItems)) {
+            return ['success' => false, 'error' => 'مخزون غير كافٍ: ' . implode(', ', $insufficientItems)];
+        }
+
+        $db->beginTransaction();
+        try {
+            foreach ($components as $comp) {
+                if ($comp['is_optional']) continue;
+
+                $requiredQty = bcmul((string) $comp['quantity'], $multiplier, 3);
+                $wasteQty = bcmul($requiredQty, bcdiv((string) $comp['waste_percentage'], '100', 6), 3);
+                $totalRequired = bcadd($requiredQty, $wasteQty, 3);
+
+                StockService::moveStock([
+                    'item_id' => (int) $comp['component_item_id'],
+                    'warehouse_id' => $warehouseId,
+                    'movement_type' => 'consumed_out',
+                    'direction' => 'out',
+                    'quantity' => $totalRequired,
+                    'reference_type' => 'bill_of_materials',
+                    'reference_id' => $bomId,
+                    'notes' => 'خصم مكونات BOM: ' . $bom['bom_code'] . ' × ' . $quantity,
+                ]);
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('bom.components_deducted', [
+                'bom_id' => $bomId,
+                'quantity' => $quantity,
+                'warehouse_id' => $warehouseId,
+            ]);
+
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function calculateCost(int $bomId): array
+    {
+        $db = App::getInstance()->db();
+
+        $bom = $db->selectOne("SELECT * FROM bill_of_materials WHERE id = ?", [$bomId]);
+        if (!$bom) return ['total_cost' => '0.00', 'components' => []];
+
+        $components = $db->select(
+            "SELECT bc.*, i.name_ar, i.selling_price,
+                    (SELECT AVG(unit_cost) FROM stock_movements WHERE item_id = bc.component_item_id AND direction = 'in' ORDER BY created_at DESC LIMIT 10) as avg_cost
+             FROM bom_components bc
+             JOIN inventory_items i ON i.id = bc.component_item_id
+             WHERE bc.bom_id = ?
+             ORDER BY bc.sort_order",
+            [$bomId]
+        );
+
+        $totalCost = '0.00';
+        $details = [];
+        foreach ($components as $comp) {
+            $unitCost = (string) ($comp['avg_cost'] ?? $comp['selling_price'] ?? '0');
+            $componentCost = bcmul($unitCost, (string) $comp['quantity'], 2);
+            $totalCost = bcadd($totalCost, $componentCost, 2);
+
+            $details[] = [
+                'item_id' => (int) $comp['component_item_id'],
+                'name' => $comp['name_ar'],
+                'quantity' => $comp['quantity'],
+                'unit_cost' => $unitCost,
+                'total_cost' => $componentCost,
+            ];
+        }
+
+        $costPerUnit = bccomp((string) $bom['output_quantity'], '0', 3) > 0
+            ? bcdiv($totalCost, (string) $bom['output_quantity'], 2)
+            : $totalCost;
+
+        return ['total_cost' => $totalCost, 'cost_per_unit' => $costPerUnit, 'components' => $details];
+    }
+
+    public static function getBomForItem(int $itemId): ?array
+    {
+        $db = App::getInstance()->db();
+        return $db->selectOne("SELECT * FROM bill_of_materials WHERE item_id = ? AND is_active = 1 ORDER BY version DESC LIMIT 1", [$itemId]);
+    }
+}

app/Modules/Inventory/Services/CreditLimitService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Services;
+
+use App\Core\App;
+
+final class CreditLimitService
+{
+    public static function getCustomerCreditStatus(int $memberId): array
+    {
+        $db = App::getInstance()->db();
+
+        $member = $db->selectOne(
+            "SELECT credit_limit, credit_balance FROM members WHERE id = ?",
+            [$memberId]
+        );
+
+        if (!$member) {
+            return ['limit' => '0.00', 'used' => '0.00', 'available' => '0.00', 'exceeded' => false];
+        }
+
+        $limit = (string) ($member['credit_limit'] ?? '0.00');
+        $used = (string) ($member['credit_balance'] ?? '0.00');
+        $available = bcsub($limit, $used, 2);
+        $exceeded = bccomp($used, $limit, 2) > 0;
+
+        return [
+            'limit' => $limit,
+            'used' => $used,
+            'available' => $available,
+            'exceeded' => $exceeded,
+        ];
+    }
+
+    public static function getSupplierCreditStatus(int $supplierId): array
+    {
+        $db = App::getInstance()->db();
+
+        $supplier = $db->selectOne(
+            "SELECT credit_limit, credit_balance FROM suppliers WHERE id = ?",
+            [$supplierId]
+        );
+
+        if (!$supplier) {
+            return ['limit' => '0.00', 'used' => '0.00', 'available' => '0.00', 'exceeded' => false];
+        }
+
+        $limit = (string) ($supplier['credit_limit'] ?? '0.00');
+        $used = (string) ($supplier['credit_balance'] ?? '0.00');
+        $available = bcsub($limit, $used, 2);
+        $exceeded = bccomp($used, $limit, 2) > 0;
+
+        return [
+            'limit' => $limit,
+            'used' => $used,
+            'available' => $available,
+            'exceeded' => $exceeded,
+        ];
+    }
+
+    public static function checkCustomerCanTransact(int $memberId, string $amount): array
+    {
+        $status = self::getCustomerCreditStatus($memberId);
+
+        if (bccomp($status['limit'], '0', 2) === 0) {
+            return ['allowed' => true, 'message' => ''];
+        }
+
+        $newBalance = bcadd($status['used'], $amount, 2);
+        if (bccomp($newBalance, $status['limit'], 2) > 0) {
+            return [
+                'allowed' => false,
+                'message' => 'تجاوز الحد الائتماني — الحد: ' . $status['limit'] . ' | المستخدم: ' . $status['used'] . ' | المتاح: ' . $status['available'],
+            ];
+        }
+
+        return ['allowed' => true, 'message' => ''];
+    }
+
+    public static function checkSupplierCanTransact(int $supplierId, string $amount): array
+    {
+        $status = self::getSupplierCreditStatus($supplierId);
+
+        if (bccomp($status['limit'], '0', 2) === 0) {
+            return ['allowed' => true, 'message' => ''];
+        }
+
+        $newBalance = bcadd($status['used'], $amount, 2);
+        if (bccomp($newBalance, $status['limit'], 2) > 0) {
+            return [
+                'allowed' => false,
+                'message' => 'تجاوز الحد الائتماني للمورد — الحد: ' . $status['limit'] . ' | المستخدم: ' . $status['used'] . ' | المتاح: ' . $status['available'],
+            ];
+        }
+
+        return ['allowed' => true, 'message' => ''];
+    }
+
+    public static function updateCustomerBalance(int $memberId, string $amount, string $direction): void
+    {
+        $db = App::getInstance()->db();
+
+        if ($direction === 'increase') {
+            $db->query(
+                "UPDATE members SET credit_balance = credit_balance + ? WHERE id = ?",
+                [$amount, $memberId]
+            );
+        } else {
+            $db->query(
+                "UPDATE members SET credit_balance = GREATEST(0, credit_balance - ?) WHERE id = ?",
+                [$amount, $memberId]
+            );
+        }
+    }
+
+    public static function updateSupplierBalance(int $supplierId, string $amount, string $direction): void
+    {
+        $db = App::getInstance()->db();
+
+        if ($direction === 'increase') {
+            $db->query(
+                "UPDATE suppliers SET credit_balance = credit_balance + ? WHERE id = ?",
+                [$amount, $supplierId]
+            );
+        } else {
+            $db->query(
+                "UPDATE suppliers SET credit_balance = GREATEST(0, credit_balance - ?) WHERE id = ?",
+                [$amount, $supplierId]
+            );
+        }
+    }
+
+    public static function recalculateCustomerBalance(int $memberId): string
+    {
+        $db = App::getInstance()->db();
+
+        $row = $db->selectOne(
+            "SELECT COALESCE(SUM(debit) - SUM(credit), 0) as balance
+             FROM customer_transactions WHERE member_id = ?",
+            [$memberId]
+        );
+
+        $balance = (string) ($row['balance'] ?? '0.00');
+        $db->update('members', ['credit_balance' => $balance], 'id = ?', [$memberId]);
+
+        return $balance;
+    }
+
+    public static function recalculateSupplierBalance(int $supplierId): string
+    {
+        $db = App::getInstance()->db();
+
+        $row = $db->selectOne(
+            "SELECT COALESCE(SUM(credit) - SUM(debit), 0) as balance
+             FROM supplier_transactions WHERE supplier_id = ?",
+            [$supplierId]
+        );
+
+        $balance = (string) ($row['balance'] ?? '0.00');
+        $db->update('suppliers', ['credit_balance' => $balance], 'id = ?', [$supplierId]);
+
+        return $balance;
+    }
+}

app/Modules/Inventory/Services/MovementEngineService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class MovementEngineService
+{
+    private static array $specCache = [];
+
+    public static function getMovementType(string $code): ?array
+    {
+        $db = App::getInstance()->db();
+        return $db->selectOne("SELECT * FROM movement_types WHERE code = ? AND is_active = 1", [$code]);
+    }
+
+    public static function getSpecifications(int $movementTypeId): array
+    {
+        if (isset(self::$specCache[$movementTypeId])) {
+            return self::$specCache[$movementTypeId];
+        }
+
+        $db = App::getInstance()->db();
+        $rows = $db->select(
+            "SELECT spec_key, spec_value, spec_type FROM movement_specifications WHERE movement_type_id = ?",
+            [$movementTypeId]
+        );
+
+        $specs = [];
+        foreach ($rows as $row) {
+            $specs[$row['spec_key']] = self::castValue($row['spec_value'], $row['spec_type']);
+        }
+
+        self::$specCache[$movementTypeId] = $specs;
+        return $specs;
+    }
+
+    public static function executeMovement(string $typeCode, array $data): array
+    {
+        $type = self::getMovementType($typeCode);
+        if (!$type) {
+            return ['success' => false, 'error' => 'نوع الحركة غير موجود: ' . $typeCode];
+        }
+
+        $specs = self::getSpecifications((int) $type['id']);
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        if ($type['requires_approval'] && empty($data['skip_approval'])) {
+            return ['success' => false, 'needs_approval' => true, 'message' => 'هذه الحركة تحتاج اعتماد'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $documentNumber = self::generateNumber($type);
+
+            if ($type['affects_stock'] && !empty($data['items'])) {
+                foreach ($data['items'] as $item) {
+                    StockService::moveStock([
+                        'item_id' => (int) $item['item_id'],
+                        'warehouse_id' => (int) ($data['warehouse_id'] ?? $item['warehouse_id']),
+                        'movement_type' => $typeCode,
+                        'direction' => $type['direction'] === 'neutral' ? ($item['direction'] ?? 'in') : $type['direction'],
+                        'quantity' => (string) $item['quantity'],
+                        'unit_cost' => $item['unit_cost'] ?? null,
+                        'reference_type' => 'movement_types',
+                        'reference_id' => (int) $type['id'],
+                        'notes' => $data['notes'] ?? $type['name_ar'],
+                    ]);
+                }
+            }
+
+            if ($type['posts_to_gl'] && !empty($specs['debit_account']) && !empty($specs['credit_account'])) {
+                EventBus::dispatch('movement.post_gl', [
+                    'movement_type' => $typeCode,
+                    'debit_account' => $specs['debit_account'],
+                    'credit_account' => $specs['credit_account'],
+                    'amount' => $data['total_amount'] ?? '0.00',
+                    'description' => $type['name_ar'] . ' - ' . $documentNumber,
+                ]);
+            }
+
+            if ($type['creates_ar'] && !empty($data['member_id'])) {
+                \App\Modules\Accounting\Services\AccountStatementService::recordCustomerTransaction([
+                    'member_id' => (int) $data['member_id'],
+                    'transaction_date' => $data['date'] ?? date('Y-m-d'),
+                    'document_type' => 'sale',
+                    'document_number' => $documentNumber,
+                    'description' => $type['name_ar'],
+                    'debit' => $data['total_amount'] ?? '0.00',
+                ]);
+            }
+
+            if ($type['creates_ap'] && !empty($data['supplier_id'])) {
+                \App\Modules\Accounting\Services\AccountStatementService::recordSupplierTransaction([
+                    'supplier_id' => (int) $data['supplier_id'],
+                    'transaction_date' => $data['date'] ?? date('Y-m-d'),
+                    'document_type' => 'invoice',
+                    'document_number' => $documentNumber,
+                    'description' => $type['name_ar'],
+                    'credit' => $data['total_amount'] ?? '0.00',
+                ]);
+            }
+
+            $db->query(
+                "UPDATE movement_types SET auto_number_next = auto_number_next + 1 WHERE id = ?",
+                [(int) $type['id']]
+            );
+
+            $db->commit();
+
+            EventBus::dispatch('movement.executed', [
+                'type_code' => $typeCode,
+                'document_number' => $documentNumber,
+                'data' => $data,
+            ]);
+
+            return ['success' => true, 'document_number' => $documentNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getAllTypes(?string $module = null): array
+    {
+        $db = App::getInstance()->db();
+
+        if ($module) {
+            return $db->select(
+                "SELECT * FROM movement_types WHERE module = ? AND is_active = 1 ORDER BY sort_order",
+                [$module]
+            );
+        }
+
+        return $db->select("SELECT * FROM movement_types WHERE is_active = 1 ORDER BY module, sort_order");
+    }
+
+    private static function generateNumber(array $type): string
+    {
+        $prefix = $type['auto_number_prefix'] ?? strtoupper(substr($type['code'], 0, 3));
+        $next = (int) $type['auto_number_next'];
+        return $prefix . '-' . date('Ymd') . '-' . str_pad((string) $next, 5, '0', STR_PAD_LEFT);
+    }
+
+    private static function castValue(?string $value, string $type): mixed
+    {
+        if ($value === null) return null;
+
+        return match ($type) {
+            'boolean' => $value === '1' || $value === 'true',
+            'integer' => (int) $value,
+            'decimal' => $value,
+            'json' => json_decode($value, true),
+            default => $value,
+        };
+    }
+}

app/Modules/Inventory/Services/OpeningBalanceService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Inventory\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+use App\Core\Logger;
+
+final class OpeningBalanceService
+{
+    public static function saveBalances(int $warehouseId, string $balanceDate, array $items): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        if (empty($items)) {
+            return ['success' => false, 'error' => 'يجب إضافة صنف واحد على الأقل'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $savedCount = 0;
+            foreach ($items as $item) {
+                $itemId = (int) ($item['item_id'] ?? 0);
+                if ($itemId <= 0) continue;
+
+                $quantity = (string) ($item['quantity'] ?? '0');
+                $unitCost = (string) ($item['unit_cost'] ?? '0');
+                $totalCost = bcmul($quantity, $unitCost, 2);
+
+                $existing = $db->selectOne(
+                    "SELECT id FROM inventory_opening_balances WHERE item_id = ? AND warehouse_id = ? AND balance_date = ?",
+                    [$itemId, $warehouseId, $balanceDate]
+                );
+
+                if ($existing) {
+                    $db->update('inventory_opening_balances', [
+                        'quantity' => $quantity,
+                        'unit_cost' => $unitCost,
+                        'total_cost' => $totalCost,
+                        'updated_at' => date('Y-m-d H:i:s'),
+                    ], 'id = ?', [(int) $existing['id']]);
+                } else {
+                    $db->insert('inventory_opening_balances', [
+                        'item_id' => $itemId,
+                        'warehouse_id' => $warehouseId,
+                        'balance_date' => $balanceDate,
+                        'quantity' => $quantity,
+                        'unit_cost' => $unitCost,
+                        'total_cost' => $totalCost,
+                        'created_by' => $employee ? (int) $employee->id : null,
+                        'created_at' => date('Y-m-d H:i:s'),
+                        'updated_at' => date('Y-m-d H:i:s'),
+                    ]);
+                }
+
+                // Also update the actual stock with an opening stock movement
+                StockService::moveStock([
+                    'item_id' => $itemId,
+                    'warehouse_id' => $warehouseId,
+                    'movement_type' => 'opening_balance',
+                    'direction' => 'in',
+                    'quantity' => $quantity,
+                    'unit_cost' => $unitCost,
+                    'reference_type' => 'opening_balance',
+                    'notes' => 'رصيد افتتاحي — ' . $balanceDate,
+                ]);
+
+                $savedCount++;
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('inventory.opening_balance_saved', [
+                'warehouse_id' => $warehouseId,
+                'balance_date' => $balanceDate,
+                'items_count' => $savedCount,
+            ]);
+
+            Logger::info("Opening balances saved: {$savedCount} items in warehouse #{$warehouseId}");
+
+            return ['success' => true, 'saved_count' => $savedCount];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getBalances(int $warehouseId, ?string $balanceDate = null): array
+    {
+        $db = App::getInstance()->db();
+
+        $sql = "SELECT ob.*, i.name_ar, i.sku
+                FROM inventory_opening_balances ob
+                JOIN inventory_items i ON i.id = ob.item_id
+                WHERE ob.warehouse_id = ?";
+        $params = [$warehouseId];
+
+        if ($balanceDate) {
+            $sql .= " AND ob.balance_date = ?";
+            $params[] = $balanceDate;
+        }
+
+        $sql .= " ORDER BY i.name_ar";
+
+        return $db->select($sql, $params);
+    }
+}

app/Modules/Inventory/Views/assets/custody_index.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>عهد الأصول<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/inventory/assets/custody" style="display:flex;gap:10px;align-items:end;flex-wrap:wrap;">
+        <div style="min-width:200px;">
+            <label class="form-label" style="font-size:12px;">الموظف</label>
+            <select name="employee_id" class="form-select">
+                <option value="">جميع الموظفين</option>
+                <?php foreach ($employees as $emp): ?>
+                <option value="<?= (int) $emp['id'] ?>" <?= ($employee_id ?? '') == $emp['id'] ? 'selected' : '' ?>><?= e($emp['name_ar']) ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <div style="flex:1;min-width:200px;">
+            <label class="form-label" style="font-size:12px;">الموقع</label>
+            <input type="text" name="location" value="<?= e($location ?? '') ?>" placeholder="ابحث بالموقع..." class="form-input">
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> بحث</button>
+    </form>
+</div>
+
+<!-- Assets Table -->
+<?php if (!empty($assets)): ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>رقم الأصل</th>
+                    <th>اسم الصنف</th>
+                    <th>المستلم</th>
+                    <th>الموقع</th>
+                    <th>تاريخ التسليم</th>
+                    <th>إجراءات</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($assets as $asset): ?>
+                <tr>
+                    <td><code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($asset['asset_tag']) ?></code></td>
+                    <td style="font-weight:600;"><?= e($asset['item_name']) ?></td>
+                    <td><?= e($asset['custodian_name'] ?? '—') ?></td>
+                    <td><?= e($asset['site_location'] ?? '—') ?></td>
+                    <td><?= e($asset['custody_date'] ?? '—') ?></td>
+                    <td>
+                        <a href="/inventory/assets/<?= (int) $asset['id'] ?>/transfer" class="btn btn-sm btn-primary" style="font-size:12px;">
+                            <i data-lucide="arrow-left-right" style="width:13px;height:13px;vertical-align:middle;margin-left:3px;"></i> نقل العهدة
+                        </a>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php else: ?>
+<div class="card" style="padding:60px 20px;text-align:center;">
+    <div style="margin-bottom:15px;">
+        <i data-lucide="box" style="width:48px;height:48px;color:#D1D5DB;"></i>
+    </div>
+    <h3 style="color:#6B7280;margin:0 0 8px;">لا توجد عهد أصول</h3>
+    <p style="color:#9CA3AF;font-size:14px;margin:0;">
+        <?php if (!empty($employee_id) || !empty($location)): ?>
+            لا توجد نتائج مطابقة لبحثك. جرب تغيير معايير البحث.
+        <?php else: ?>
+            لم يتم تسجيل أي عهد أصول بعد.
+        <?php endif; ?>
+    </p>
+</div>
+<?php endif; ?>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/Views/assets/custody_transfer.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>نقل عهدة أصل<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/inventory/assets/custody" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة لقائمة العهد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- Current Custody Info -->
+<div class="card" style="margin-bottom:20px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="box" style="width:18px;height:18px;color:#0D7377;"></i>
+        <h3 style="margin:0;color:#0D7377;font-size:15px;">بيانات الأصل الحالية</h3>
+    </div>
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:1fr 1fr 1fr 1fr;gap:20px;">
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">رقم الأصل</label>
+                <code style="font-size:13px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($asset['asset_tag']) ?></code>
+            </div>
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">اسم الصنف</label>
+                <span style="font-weight:600;"><?= e($asset['item_name']) ?></span>
+            </div>
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">المستلم الحالي</label>
+                <span style="font-weight:600;color:#D97706;"><?= e($asset['custodian_name'] ?? 'غير مسند') ?></span>
+            </div>
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">الموقع الحالي</label>
+                <span style="font-weight:600;"><?= e($asset['site_location'] ?? '—') ?></span>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Transfer Form -->
+<form method="POST" action="/inventory/assets/<?= (int) $asset['id'] ?>/transfer" id="transferForm">
+    <?= csrf_field() ?>
+
+    <div class="card" style="margin-bottom:20px;">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+            <i data-lucide="arrow-left-right" style="width:18px;height:18px;color:#059669;"></i>
+            <h3 style="margin:0;color:#059669;font-size:15px;">بيانات النقل</h3>
+        </div>
+        <div style="padding:20px;">
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الموظف الجديد <span style="color:#DC2626;">*</span></label>
+                    <select name="new_employee_id" class="form-select" required>
+                        <option value="">-- اختر الموظف --</option>
+                        <?php foreach ($employees as $emp): ?>
+                        <option value="<?= (int) $emp['id'] ?>"><?= e($emp['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">الموقع الجديد <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="new_location" class="form-input" required placeholder="الموقع الجديد للأصل">
+                </div>
+                <div>
+                    <label class="form-label">تاريخ النقل <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="transfer_date" class="form-input" value="<?= e(date('Y-m-d')) ?>" required>
+                </div>
+                <div>
+                    <label class="form-label">سبب النقل</label>
+                    <input type="text" name="reason" class="form-input" placeholder="سبب نقل العهدة">
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div style="text-align:left;">
+        <button type="submit" class="btn btn-primary" style="padding:10px 30px;">
+            <i data-lucide="check" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> تنفيذ النقل
+        </button>
+    </div>
+</form>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/Views/bom/form.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?><?= isset($bom) ? 'تعديل قائمة المواد' : 'قائمة مواد جديدة' ?><?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/inventory/bom" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة للقائمة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php
+$isEdit = isset($bom);
+$action = $isEdit ? '/inventory/bom/' . (int) $bom['id'] . '/update' : '/inventory/bom';
+?>
+
+<form method="POST" action="<?= $action ?>" id="bomForm">
+    <?= csrf_field() ?>
+
+    <div class="card" style="margin-bottom:20px;">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+            <i data-lucide="layers" style="width:18px;height:18px;color:#0D7377;"></i>
+            <h3 style="margin:0;color:#0D7377;font-size:15px;">بيانات القائمة</h3>
+        </div>
+        <div style="padding:20px;">
+            <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">الصنف المنتج <span style="color:#DC2626;">*</span></label>
+                    <select name="item_id" class="form-select" required>
+                        <option value="">-- اختر الصنف --</option>
+                        <?php foreach ($items as $item): ?>
+                        <option value="<?= (int) $item['id'] ?>" <?= ($bom['item_id'] ?? '') == $item['id'] ? 'selected' : '' ?>><?= e($item['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">اسم القائمة <span style="color:#DC2626;">*</span></label>
+                    <input type="text" name="name" class="form-input" value="<?= e($bom['name'] ?? '') ?>" required placeholder="اسم قائمة المواد">
+                </div>
+                <div>
+                    <label class="form-label">كمية الإنتاج <span style="color:#DC2626;">*</span></label>
+                    <input type="number" name="output_quantity" class="form-input" step="0.001" min="0.001" value="<?= e($bom['output_quantity'] ?? '1') ?>" required>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="card" style="margin-bottom:20px;">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;justify-content:space-between;">
+            <div style="display:flex;align-items:center;gap:8px;">
+                <i data-lucide="package" style="width:18px;height:18px;color:#D97706;"></i>
+                <h3 style="margin:0;color:#D97706;font-size:15px;">المكونات</h3>
+            </div>
+            <button type="button" class="btn btn-sm btn-primary" onclick="addComponentRow()">
+                <i data-lucide="plus" style="width:14px;height:14px;vertical-align:middle;margin-left:4px;"></i> إضافة مكون
+            </button>
+        </div>
+        <div class="table-responsive">
+            <table class="data-table" id="componentsTable">
+                <thead>
+                    <tr>
+                        <th>الصنف</th>
+                        <th style="width:100px;">الكمية</th>
+                        <th style="width:100px;">الوحدة</th>
+                        <th style="width:100px;">نسبة الهالك %</th>
+                        <th style="width:50px;"></th>
+                    </tr>
+                </thead>
+                <tbody id="componentsBody"></tbody>
+            </table>
+        </div>
+    </div>
+
+    <div style="text-align:left;">
+        <button type="submit" class="btn btn-primary" style="padding:10px 30px;">
+            <i data-lucide="save" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> حفظ القائمة
+        </button>
+    </div>
+</form>
+
+<script>
+var compRowIdx = 0;
+var itemsData = <?= json_encode($items) ?>;
+
+function addComponentRow(data) {
+    data = data || {};
+    var idx = compRowIdx++;
+    var tr = document.createElement('tr');
+
+    var itemOptions = '<option value="">-- اختر المكون --</option>';
+    itemsData.forEach(function(item) {
+        var selected = (data.item_id && data.item_id == item.id) ? 'selected' : '';
+        itemOptions += '<option value="' + item.id + '" ' + selected + '>' + item.name_ar + '</option>';
+    });
+
+    tr.innerHTML = ''
+        + '<td><select name="components['+idx+'][item_id]" class="form-select" required>' + itemOptions + '</select></td>'
+        + '<td><input type="number" name="components['+idx+'][quantity]" class="form-input" step="0.001" min="0.001" value="'+(data.quantity||'')+'" required></td>'
+        + '<td><input type="text" name="components['+idx+'][unit]" class="form-input" value="'+(data.unit||'')+'" placeholder="وحدة"></td>'
+        + '<td><input type="number" name="components['+idx+'][waste_percent]" class="form-input" step="0.01" min="0" max="100" value="'+(data.waste_percent||'0')+'"></td>'
+        + '<td><button type="button" onclick="this.closest(\'tr\').remove();" style="background:none;border:none;cursor:pointer;color:#DC2626;"><i data-lucide="trash-2" style="width:16px;height:16px;"></i></button></td>';
+
+    document.getElementById('componentsBody').appendChild(tr);
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+}
+
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+    <?php if ($isEdit && !empty($components)): ?>
+    <?= json_encode($components) ?>.forEach(function(comp) { addComponentRow(comp); });
+    <?php else: ?>
+    addComponentRow();
+    <?php endif; ?>
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/Views/bom/index.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>قوائم المواد (BOM)<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/inventory/bom/create" class="btn btn-primary"><i data-lucide="plus" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> قائمة مواد جديدة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php if (!empty($boms)): ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>كود القائمة</th>
+                    <th>اسم الصنف</th>
+                    <th>الإصدار</th>
+                    <th>عدد المكونات</th>
+                    <th>كمية الإنتاج</th>
+                    <th>الحالة</th>
+                    <th>إجراءات</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($boms as $bom): ?>
+                <tr>
+                    <td><code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($bom['bom_code']) ?></code></td>
+                    <td style="font-weight:600;"><?= e($bom['item_name']) ?></td>
+                    <td><?= e($bom['version']) ?></td>
+                    <td><?= (int) $bom['component_count'] ?></td>
+                    <td><?= e($bom['output_quantity']) ?></td>
+                    <td>
+                        <?php if (($bom['status'] ?? '') === 'active'): ?>
+                            <span style="display:inline-block;padding:2px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#D1FAE5;color:#059669;">نشط</span>
+                        <?php elseif (($bom['status'] ?? '') === 'draft'): ?>
+                            <span style="display:inline-block;padding:2px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#FEF3C7;color:#D97706;">مسودة</span>
+                        <?php else: ?>
+                            <span style="display:inline-block;padding:2px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#F3F4F6;color:#6B7280;"><?= e($bom['status'] ?? '—') ?></span>
+                        <?php endif; ?>
+                    </td>
+                    <td>
+                        <div style="display:flex;gap:5px;">
+                            <a href="/inventory/bom/<?= (int) $bom['id'] ?>" class="btn btn-sm btn-outline" style="font-size:12px;">
+                                <i data-lucide="eye" style="width:13px;height:13px;vertical-align:middle;margin-left:3px;"></i> عرض
+                            </a>
+                            <a href="/inventory/bom/<?= (int) $bom['id'] ?>/edit" class="btn btn-sm btn-outline" style="font-size:12px;">
+                                <i data-lucide="edit-3" style="width:13px;height:13px;vertical-align:middle;margin-left:3px;"></i> تعديل
+                            </a>
+                        </div>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php else: ?>
+<div class="card" style="padding:60px 20px;text-align:center;">
+    <div style="margin-bottom:15px;">
+        <i data-lucide="layers" style="width:48px;height:48px;color:#D1D5DB;"></i>
+    </div>
+    <h3 style="color:#6B7280;margin:0 0 8px;">لا توجد قوائم مواد</h3>
+    <p style="color:#9CA3AF;font-size:14px;margin:0 0 20px;">ابدأ بإضافة قائمة مواد جديدة لتتبع مكونات التصنيع.</p>
+    <a href="/inventory/bom/create" class="btn btn-primary"><i data-lucide="plus" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> قائمة مواد جديدة</a>
+</div>
+<?php endif; ?>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/Views/bom/show.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>تفاصيل قائمة المواد<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/inventory/bom" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة للقائمة</a>
+<a href="/inventory/bom/<?= (int) $bom['id'] ?>/edit" class="btn btn-primary"><i data-lucide="edit-3" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> تعديل</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- BOM Info Card -->
+<div class="card" style="margin-bottom:20px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="layers" style="width:18px;height:18px;color:#0D7377;"></i>
+        <h3 style="margin:0;color:#0D7377;font-size:15px;">بيانات قائمة المواد</h3>
+    </div>
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:1fr 1fr 1fr 1fr;gap:20px;">
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">اسم الصنف</label>
+                <span style="font-weight:600;font-size:15px;"><?= e($bom['item_name']) ?></span>
+            </div>
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">كود القائمة</label>
+                <code style="font-size:13px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($bom['bom_code']) ?></code>
+            </div>
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">الإصدار</label>
+                <span style="font-weight:600;"><?= e($bom['version']) ?></span>
+            </div>
+            <div>
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:4px;">كمية الإنتاج</label>
+                <span style="font-weight:600;"><?= e($bom['output_quantity']) ?></span>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Components Table -->
+<div class="card" style="margin-bottom:20px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="package" style="width:18px;height:18px;color:#D97706;"></i>
+        <h3 style="margin:0;color:#D97706;font-size:15px;">المكونات</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>#</th>
+                    <th>اسم المكون</th>
+                    <th>الكمية</th>
+                    <th>الوحدة</th>
+                    <th>نسبة الهالك %</th>
+                    <th>التكلفة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($components as $i => $comp): ?>
+                <tr>
+                    <td><?= $i + 1 ?></td>
+                    <td style="font-weight:600;"><?= e($comp['component_name']) ?></td>
+                    <td><?= e($comp['quantity']) ?></td>
+                    <td><?= e($comp['unit']) ?></td>
+                    <td><?= e($comp['waste_percent'] ?? '0') ?>%</td>
+                    <td style="direction:ltr;text-align:left;"><?= money($comp['cost'] ?? 0) ?></td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+
+<!-- Total Cost Card -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="calculator" style="width:18px;height:18px;color:#059669;"></i>
+        <h3 style="margin:0;color:#059669;font-size:15px;">ملخص التكاليف</h3>
+    </div>
+    <div style="padding:20px;">
+        <div style="display:grid;grid-template-columns:1fr 1fr 1fr;gap:20px;">
+            <div style="text-align:center;padding:15px;background:#F0FDF4;border-radius:8px;">
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:8px;">إجمالي تكلفة المكونات</label>
+                <span style="font-size:20px;font-weight:700;color:#059669;"><?= money($costData['total_components_cost'] ?? 0) ?></span>
+            </div>
+            <div style="text-align:center;padding:15px;background:#F0FDF4;border-radius:8px;">
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:8px;">كمية الإنتاج</label>
+                <span style="font-size:20px;font-weight:700;color:#059669;"><?= e($bom['output_quantity']) ?></span>
+            </div>
+            <div style="text-align:center;padding:15px;background:#ECFDF5;border-radius:8px;border:2px solid #059669;">
+                <label style="font-size:12px;color:#6B7280;display:block;margin-bottom:8px;">تكلفة الوحدة</label>
+                <span style="font-size:20px;font-weight:700;color:#059669;"><?= money($costData['cost_per_unit'] ?? 0) ?></span>
+            </div>
+        </div>
+    </div>
+</div>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/Views/opening_balance/form.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>إدخال أرصدة افتتاحية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/inventory/opening-balances" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة للقائمة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<form method="POST" action="/inventory/opening-balances" id="openingBalanceForm">
+    <?= csrf_field() ?>
+
+    <div class="card" style="margin-bottom:20px;">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+            <i data-lucide="archive" style="width:18px;height:18px;color:#0D7377;"></i>
+            <h3 style="margin:0;color:#0D7377;font-size:15px;">بيانات الرصيد الافتتاحي</h3>
+        </div>
+        <div style="padding:20px;">
+            <div style="display:grid;grid-template-columns:1fr 1fr;gap:15px;">
+                <div>
+                    <label class="form-label">المخزن <span style="color:#DC2626;">*</span></label>
+                    <select name="warehouse_id" class="form-select" required>
+                        <option value="">-- اختر المخزن --</option>
+                        <?php foreach ($warehouses as $wh): ?>
+                        <option value="<?= (int) $wh['id'] ?>"><?= e($wh['name_ar']) ?></option>
+                        <?php endforeach; ?>
+                    </select>
+                </div>
+                <div>
+                    <label class="form-label">تاريخ الرصيد <span style="color:#DC2626;">*</span></label>
+                    <input type="date" name="balance_date" class="form-input" value="<?= e(date('Y-m-d')) ?>" required>
+                </div>
+            </div>
+        </div>
+    </div>
+
+    <div class="card" style="margin-bottom:20px;">
+        <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;justify-content:space-between;">
+            <div style="display:flex;align-items:center;gap:8px;">
+                <i data-lucide="package" style="width:18px;height:18px;color:#D97706;"></i>
+                <h3 style="margin:0;color:#D97706;font-size:15px;">الأصناف</h3>
+            </div>
+            <button type="button" class="btn btn-sm btn-primary" onclick="addBalanceRow()">
+                <i data-lucide="plus" style="width:14px;height:14px;vertical-align:middle;margin-left:4px;"></i> إضافة صنف
+            </button>
+        </div>
+        <div class="table-responsive">
+            <table class="data-table" id="balanceTable">
+                <thead>
+                    <tr>
+                        <th>الصنف</th>
+                        <th style="width:120px;">الكمية</th>
+                        <th style="width:120px;">تكلفة الوحدة</th>
+                        <th style="width:120px;">الإجمالي</th>
+                        <th style="width:50px;"></th>
+                    </tr>
+                </thead>
+                <tbody id="balanceBody"></tbody>
+                <tfoot>
+                    <tr>
+                        <td colspan="3" style="text-align:left;font-weight:700;">الإجمالي الكلي</td>
+                        <td style="font-weight:800;direction:ltr;text-align:left;" id="balanceGrandTotal">0.00</td>
+                        <td></td>
+                    </tr>
+                </tfoot>
+            </table>
+        </div>
+    </div>
+
+    <div style="text-align:left;">
+        <button type="submit" class="btn btn-primary" style="padding:10px 30px;">
+            <i data-lucide="save" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> حفظ الأرصدة
+        </button>
+    </div>
+</form>
+
+<script>
+var balRowIdx = 0;
+var itemsData = <?= json_encode($items) ?>;
+
+function addBalanceRow(data) {
+    data = data || {};
+    var idx = balRowIdx++;
+    var tr = document.createElement('tr');
+
+    var itemOptions = '<option value="">-- اختر الصنف --</option>';
+    itemsData.forEach(function(item) {
+        var selected = (data.item_id && data.item_id == item.id) ? 'selected' : '';
+        itemOptions += '<option value="' + item.id + '" ' + selected + '>' + item.name_ar + '</option>';
+    });
+
+    tr.innerHTML = ''
+        + '<td><select name="items['+idx+'][item_id]" class="form-select" required>' + itemOptions + '</select></td>'
+        + '<td><input type="number" name="items['+idx+'][quantity]" class="form-input" step="0.001" min="0.001" value="'+(data.quantity||'')+'" onchange="calcBalanceRow('+idx+')" required></td>'
+        + '<td><input type="number" name="items['+idx+'][unit_cost]" class="form-input" step="0.01" min="0" value="'+(data.unit_cost||'')+'" onchange="calcBalanceRow('+idx+')" required></td>'
+        + '<td style="font-weight:700;direction:ltr;text-align:left;" id="balLine_'+idx+'">0.00</td>'
+        + '<td><button type="button" onclick="this.closest(\'tr\').remove();calcBalanceGrand();" style="background:none;border:none;cursor:pointer;color:#DC2626;"><i data-lucide="trash-2" style="width:16px;height:16px;"></i></button></td>';
+
+    document.getElementById('balanceBody').appendChild(tr);
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+    calcBalanceRow(idx);
+}
+
+function calcBalanceRow(idx) {
+    var q = parseFloat(document.querySelector('[name="items['+idx+'][quantity]"]').value) || 0;
+    var c = parseFloat(document.querySelector('[name="items['+idx+'][unit_cost]"]').value) || 0;
+    var el = document.getElementById('balLine_' + idx);
+    if (el) el.textContent = (q * c).toFixed(2);
+    calcBalanceGrand();
+}
+
+function calcBalanceGrand() {
+    var total = 0;
+    document.querySelectorAll('[id^="balLine_"]').forEach(function(el) { total += parseFloat(el.textContent) || 0; });
+    document.getElementById('balanceGrandTotal').textContent = total.toFixed(2);
+}
+
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+    addBalanceRow();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/Views/opening_balance/index.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>أرصدة افتتاحية<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/inventory/opening-balances/create" class="btn btn-primary"><i data-lucide="plus" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> رصيد افتتاحي جديد</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- Warehouse Filter -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/inventory/opening-balances" style="display:flex;gap:10px;align-items:end;flex-wrap:wrap;">
+        <div style="min-width:200px;">
+            <label class="form-label" style="font-size:12px;">المخزن</label>
+            <select name="warehouse_id" class="form-select">
+                <option value="">جميع المخازن</option>
+                <?php foreach ($warehouses as $wh): ?>
+                <option value="<?= (int) $wh['id'] ?>" <?= ($warehouse_id ?? '') == $wh['id'] ? 'selected' : '' ?>><?= e($wh['name_ar']) ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> عرض</button>
+    </form>
+</div>
+
+<!-- Balances Table -->
+<?php if (!empty($balances)): ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>اسم الصنف</th>
+                    <th>SKU</th>
+                    <th>المخزن</th>
+                    <th>الكمية</th>
+                    <th>تكلفة الوحدة</th>
+                    <th>إجمالي التكلفة</th>
+                    <th>تاريخ الرصيد</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($balances as $bal): ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($bal['item_name']) ?></td>
+                    <td><code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($bal['sku']) ?></code></td>
+                    <td><?= e($bal['warehouse_name']) ?></td>
+                    <td><?= e($bal['quantity']) ?></td>
+                    <td style="direction:ltr;text-align:left;"><?= money($bal['unit_cost'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:left;font-weight:600;"><?= money($bal['total_cost'] ?? 0) ?></td>
+                    <td><?= e($bal['balance_date'] ?? '—') ?></td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php else: ?>
+<div class="card" style="padding:60px 20px;text-align:center;">
+    <div style="margin-bottom:15px;">
+        <i data-lucide="archive" style="width:48px;height:48px;color:#D1D5DB;"></i>
+    </div>
+    <h3 style="color:#6B7280;margin:0 0 8px;">لا توجد أرصدة افتتاحية</h3>
+    <p style="color:#9CA3AF;font-size:14px;margin:0 0 20px;">ابدأ بإدخال الأرصدة الافتتاحية للأصناف في المخازن.</p>
+    <a href="/inventory/opening-balances/create" class="btn btn-primary"><i data-lucide="plus" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> رصيد افتتاحي جديد</a>
+</div>
+<?php endif; ?>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Inventory/bootstrap.php

@@ -26,6 +26,9 @@ PermissionRegistry::register('inventory', [
     'asset.view'                => ['ar' => 'عرض الأصول',                     'en' => 'View Assets'],
     'asset.manage'              => ['ar' => 'إدارة الأصول والإهلاك',           'en' => 'Manage Assets & Depreciation'],
     'report.inventory'          => ['ar' => 'تقارير المخزون',                  'en' => 'Inventory Reports'],
+    'inventory.bom.view'        => ['ar' => 'عرض قوائم المواد',                'en' => 'View Bill of Materials'],
+    'inventory.bom.manage'      => ['ar' => 'إدارة قوائم المواد',               'en' => 'Manage Bill of Materials'],
+    'inventory.opening.manage'  => ['ar' => 'أرصدة افتتاحية',                  'en' => 'Opening Balances'],
 ]);
 
 // ────────────────────────────────────────────────────────────
@@ -50,6 +53,9 @@ MenuRegistry::register('inventory', [
         ['label_ar' => 'الموردين',           'label_en' => 'Suppliers',          'route' => '/inventory/suppliers',           'permission' => 'supplier.view',     'order' => 7],
         ['label_ar' => 'أوامر الشراء',       'label_en' => 'Purchase Orders',    'route' => '/inventory/purchase-orders',     'permission' => 'purchase.view',     'order' => 8],
         ['label_ar' => 'الأصول والإهلاك',    'label_en' => 'Assets',             'route' => '/inventory/assets',              'permission' => 'asset.view',        'order' => 9],
-        ['label_ar' => 'تقارير المخزون',     'label_en' => 'Inventory Reports',  'route' => '/inventory/reports/stock-balance','permission' => 'report.inventory', 'order' => 10],
+        ['label_ar' => 'عهدة الأصول',       'label_en' => 'Asset Custody',      'route' => '/inventory/assets/custody',      'permission' => 'asset.view',        'order' => 10],
+        ['label_ar' => 'قوائم المواد (BOM)', 'label_en' => 'Bill of Materials',  'route' => '/inventory/bom',                 'permission' => 'inventory.bom.view','order' => 11],
+        ['label_ar' => 'أرصدة افتتاحية',    'label_en' => 'Opening Balances',   'route' => '/inventory/opening-balances',    'permission' => 'inventory.opening.manage', 'order' => 12],
+        ['label_ar' => 'تقارير المخزون',     'label_en' => 'Inventory Reports',  'route' => '/inventory/reports/stock-balance','permission' => 'report.inventory', 'order' => 13],
     ],
 ]);

app/Modules/Procurement/Controllers/DeliveryTrackingController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Procurement\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class DeliveryTrackingController extends Controller
+{
+    public function overdueDeliveries(Request $request): Response
+    {
+        $this->authorize('procurement.report');
+        $db = App::getInstance()->db();
+
+        $supplierId = (int) $request->get('supplier_id', 0);
+        $where = "poi.expected_delivery_date < CURDATE() AND poi.delivery_status IN ('pending','partial')";
+        $params = [];
+
+        if ($supplierId) {
+            $where .= ' AND po.supplier_id = ?';
+            $params[] = $supplierId;
+        }
+
+        $overdue = $db->select(
+            "SELECT poi.*, po.po_number, po.supplier_id, s.name_ar as supplier_name,
+                    i.name_ar as item_name, i.sku,
+                    DATEDIFF(CURDATE(), poi.expected_delivery_date) as days_overdue
+             FROM purchase_order_items poi
+             JOIN purchase_orders po ON po.id = poi.purchase_order_id
+             JOIN suppliers s ON s.id = po.supplier_id
+             JOIN inventory_items i ON i.id = poi.item_id
+             WHERE {$where}
+             ORDER BY days_overdue DESC",
+            $params
+        );
+
+        $suppliers = $db->select("SELECT id, name_ar FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Procurement.Views.reports.overdue_deliveries', [
+            'overdue' => $overdue,
+            'suppliers' => $suppliers,
+            'supplier_id' => $supplierId,
+        ]);
+    }
+
+    public function poBalance(Request $request): Response
+    {
+        $this->authorize('procurement.report');
+        $db = App::getInstance()->db();
+
+        $supplierId = (int) $request->get('supplier_id', 0);
+        $where = "po.status IN ('approved','partial')";
+        $params = [];
+
+        if ($supplierId) {
+            $where .= ' AND po.supplier_id = ?';
+            $params[] = $supplierId;
+        }
+
+        $orders = $db->select(
+            "SELECT po.id, po.po_number, po.created_at as order_date, po.total_amount, po.status,
+                    s.name_ar as supplier_name,
+                    SUM(poi.quantity) as total_qty_ordered,
+                    SUM(poi.qty_received) as total_qty_received,
+                    SUM(poi.quantity - poi.qty_received) as total_qty_remaining,
+                    CASE WHEN SUM(poi.quantity) > 0
+                         THEN ROUND((SUM(poi.qty_received) / SUM(poi.quantity)) * 100, 1)
+                         ELSE 0 END as delivery_percentage
+             FROM purchase_orders po
+             JOIN suppliers s ON s.id = po.supplier_id
+             JOIN purchase_order_items poi ON poi.purchase_order_id = po.id
+             WHERE {$where}
+             GROUP BY po.id
+             ORDER BY delivery_percentage ASC",
+            $params
+        );
+
+        $suppliers = $db->select("SELECT id, name_ar FROM suppliers WHERE is_archived = 0 ORDER BY name_ar");
+
+        return $this->view('Procurement.Views.reports.po_balance', [
+            'orders' => $orders,
+            'suppliers' => $suppliers,
+            'supplier_id' => $supplierId,
+        ]);
+    }
+
+    public function priceDeviation(Request $request): Response
+    {
+        $this->authorize('procurement.report');
+        $db = App::getInstance()->db();
+
+        $threshold = (float) $request->get('threshold', 10);
+
+        $deviations = $db->select(
+            "SELECT iph.item_id, i.name_ar as item_name, i.sku, s.name_ar as supplier_name,
+                    iph.price as actual_price, iph.effective_date,
+                    (SELECT AVG(price) FROM item_price_history WHERE item_id = iph.item_id AND price_type = 'purchase') as avg_price,
+                    ROUND(((iph.price - (SELECT AVG(price) FROM item_price_history WHERE item_id = iph.item_id AND price_type = 'purchase'))
+                    / NULLIF((SELECT AVG(price) FROM item_price_history WHERE item_id = iph.item_id AND price_type = 'purchase'), 0)) * 100, 1) as deviation_pct
+             FROM item_price_history iph
+             JOIN inventory_items i ON i.id = iph.item_id
+             LEFT JOIN suppliers s ON s.id = iph.supplier_id
+             WHERE iph.price_type = 'purchase'
+             HAVING ABS(deviation_pct) > ?
+             ORDER BY ABS(deviation_pct) DESC
+             LIMIT 100",
+            [$threshold]
+        );
+
+        return $this->view('Procurement.Views.reports.price_deviation', [
+            'deviations' => $deviations,
+            'threshold' => $threshold,
+        ]);
+    }
+}

app/Modules/Procurement/Controllers/QuoteController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Procurement\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+use App\Modules\Procurement\Services\QuoteService;
+
+class QuoteController extends Controller
+{
+    public function index(Request $request): Response
+    {
+        $this->authorize('procurement.quote.view');
+        $db = App::getInstance()->db();
+
+        $status = $request->get('status', '');
+        $where = '1=1';
+        $params = [];
+
+        if ($status) {
+            $where .= ' AND q.status = ?';
+            $params[] = $status;
+        }
+
+        $quotes = $db->select(
+            "SELECT q.*, s.name_ar as supplier_name, s.code as supplier_code
+             FROM supplier_price_quotes q
+             JOIN suppliers s ON s.id = q.supplier_id
+             WHERE {$where}
+             ORDER BY q.created_at DESC",
+            $params
+        );
+
+        return $this->view('Procurement.Views.quotes.index', [
+            'quotes' => $quotes,
+            'status' => $status,
+        ]);
+    }
+
+    public function createRequest(Request $request): Response
+    {
+        $this->authorize('procurement.quote.create');
+        $db = App::getInstance()->db();
+
+        $requisitionId = (int) $request->get('requisition_id', 0);
+        $requisition = null;
+        $requisitionItems = [];
+
+        if ($requisitionId) {
+            $requisition = $db->selectOne("SELECT * FROM purchase_requisitions WHERE id = ?", [$requisitionId]);
+            $requisitionItems = $db->select(
+                "SELECT pri.*, i.name_ar as item_name, i.sku
+                 FROM purchase_requisition_items pri
+                 JOIN inventory_items i ON i.id = pri.item_id
+                 WHERE pri.requisition_id = ?",
+                [$requisitionId]
+            );
+        }
+
+        $suppliers = $db->select("SELECT id, name_ar, code FROM suppliers WHERE is_archived = 0 AND is_active = 1 ORDER BY name_ar");
+        $requisitions = $db->select("SELECT id, requisition_number, status FROM purchase_requisitions WHERE status = 'approved' ORDER BY created_at DESC LIMIT 50");
+
+        return $this->view('Procurement.Views.quotes.request_form', [
+            'requisition' => $requisition,
+            'requisitionItems' => $requisitionItems,
+            'suppliers' => $suppliers,
+            'requisitions' => $requisitions,
+        ]);
+    }
+
+    public function storeRequest(Request $request): Response
+    {
+        $this->authorize('procurement.quote.create');
+
+        $requisitionId = (int) $request->post('requisition_id');
+        $supplierIds = $request->post('supplier_ids', []);
+
+        if (empty($supplierIds)) {
+            return $this->redirect('/procurement/quotes/request?requisition_id=' . $requisitionId)->withError('يجب اختيار مورد واحد على الأقل');
+        }
+
+        $result = QuoteService::createQuoteRequest($requisitionId, $supplierIds);
+
+        if (!$result['success']) {
+            return $this->redirect('/procurement/quotes/request?requisition_id=' . $requisitionId)->withError($result['error']);
+        }
+
+        return $this->redirect('/procurement/quotes')->withSuccess('تم إرسال طلبات عروض الأسعار بنجاح — عدد: ' . count($result['quote_ids']));
+    }
+
+    public function recordResponse(Request $request, string $id): Response
+    {
+        $this->authorize('procurement.quote.create');
+        $db = App::getInstance()->db();
+
+        $quote = $db->selectOne(
+            "SELECT q.*, s.name_ar as supplier_name
+             FROM supplier_price_quotes q
+             JOIN suppliers s ON s.id = q.supplier_id
+             WHERE q.id = ?",
+            [(int) $id]
+        );
+
+        if (!$quote) {
+            return $this->redirect('/procurement/quotes')->withError('عرض السعر غير موجود');
+        }
+
+        $items = $db->select(
+            "SELECT qi.*, i.name_ar as item_name, i.sku
+             FROM supplier_quote_items qi
+             JOIN inventory_items i ON i.id = qi.item_id
+             WHERE qi.quote_id = ?",
+            [(int) $id]
+        );
+
+        return $this->view('Procurement.Views.quotes.response_form', [
+            'quote' => $quote,
+            'items' => $items,
+        ]);
+    }
+
+    public function storeResponse(Request $request, string $id): Response
+    {
+        $this->authorize('procurement.quote.create');
+
+        $itemIds = $request->post('quote_item_ids', []);
+        $unitPrices = $request->post('unit_prices', []);
+        $quantities = $request->post('quantities', []);
+        $deliveryDays = $request->post('delivery_days', []);
+
+        $items = [];
+        for ($i = 0; $i < count($itemIds); $i++) {
+            $items[] = [
+                'quote_item_id' => (int) $itemIds[$i],
+                'unit_price' => $unitPrices[$i] ?? '0',
+                'quantity' => $quantities[$i] ?? '0',
+                'delivery_days' => $deliveryDays[$i] ?? null,
+            ];
+        }
+
+        $terms = [
+            'delivery_terms' => $request->post('delivery_terms'),
+            'payment_terms' => $request->post('payment_terms'),
+            'expiry_date' => $request->post('expiry_date'),
+        ];
+
+        $result = QuoteService::recordQuoteResponse((int) $id, $items, $terms);
+
+        if (!$result['success']) {
+            return $this->redirect('/procurement/quotes/' . $id . '/response')->withError($result['error']);
+        }
+
+        return $this->redirect('/procurement/quotes')->withSuccess('تم تسجيل رد عرض السعر بنجاح');
+    }
+
+    public function compare(Request $request): Response
+    {
+        $this->authorize('procurement.quote.evaluate');
+
+        $requisitionId = (int) $request->get('requisition_id');
+        $comparison = QuoteService::getComparisonData($requisitionId);
+
+        $db = App::getInstance()->db();
+        $requisition = $db->selectOne("SELECT * FROM purchase_requisitions WHERE id = ?", [$requisitionId]);
+
+        return $this->view('Procurement.Views.quotes.compare', [
+            'requisition' => $requisition,
+            'comparison' => $comparison,
+        ]);
+    }
+
+    public function evaluate(Request $request): Response
+    {
+        $this->authorize('procurement.quote.evaluate');
+
+        $requisitionId = (int) $request->post('requisition_id');
+        $winningQuoteId = (int) $request->post('winning_quote_id');
+        $justification = (string) $request->post('justification');
+
+        $result = QuoteService::evaluateQuotes($requisitionId, $winningQuoteId, $justification);
+
+        if (!$result['success']) {
+            return $this->redirect('/procurement/quotes/compare?requisition_id=' . $requisitionId)->withError($result['error']);
+        }
+
+        return $this->redirect('/procurement/quotes')->withSuccess('تم تقييم واختيار عرض السعر الفائز');
+    }
+
+    public function convertToPo(Request $request, string $evaluationId): Response
+    {
+        $this->authorize('procurement.pr.convert');
+
+        $result = QuoteService::convertToPurchaseOrder((int) $evaluationId);
+
+        if (!$result['success']) {
+            return $this->redirect('/procurement/quotes')->withError($result['error']);
+        }
+
+        return $this->redirect('/inventory/purchase-orders/' . $result['po_id'])->withSuccess('تم إنشاء أمر الشراء بنجاح — رقم: ' . $result['po_number']);
+    }
+}

app/Modules/Procurement/Routes.php

@@ -69,6 +69,21 @@ return [
     ['POST', '/procurement/rtv/{id}/complete',                ReturnToVendorController::class . '@complete',       ['auth', 'csrf'], 'procurement.rtv.manage'],
     ['POST', '/procurement/rtv/{id}/cancel',                  ReturnToVendorController::class . '@cancel',         ['auth', 'csrf'], 'procurement.rtv.create'],
 
+    // ── Supplier Price Quotes ──
+    ['GET',  '/procurement/quotes',                              'Procurement\Controllers\QuoteController@index',             ['auth'], 'procurement.quote.view'],
+    ['GET',  '/procurement/quotes/request',                      'Procurement\Controllers\QuoteController@createRequest',     ['auth'], 'procurement.quote.create'],
+    ['POST', '/procurement/quotes/request',                      'Procurement\Controllers\QuoteController@storeRequest',      ['auth', 'csrf'], 'procurement.quote.create'],
+    ['GET',  '/procurement/quotes/{id:\d+}/response',            'Procurement\Controllers\QuoteController@recordResponse',    ['auth'], 'procurement.quote.create'],
+    ['POST', '/procurement/quotes/{id:\d+}/response',            'Procurement\Controllers\QuoteController@storeResponse',     ['auth', 'csrf'], 'procurement.quote.create'],
+    ['GET',  '/procurement/quotes/compare',                      'Procurement\Controllers\QuoteController@compare',           ['auth'], 'procurement.quote.evaluate'],
+    ['POST', '/procurement/quotes/evaluate',                     'Procurement\Controllers\QuoteController@evaluate',          ['auth', 'csrf'], 'procurement.quote.evaluate'],
+    ['POST', '/procurement/quotes/evaluations/{id:\d+}/convert', 'Procurement\Controllers\QuoteController@convertToPo',      ['auth', 'csrf'], 'procurement.pr.convert'],
+
+    // ── Delivery Tracking & Reports ──
+    ['GET',  '/procurement/reports/overdue-deliveries',           'Procurement\Controllers\DeliveryTrackingController@overdueDeliveries', ['auth'], 'procurement.report'],
+    ['GET',  '/procurement/reports/po-balance',                   'Procurement\Controllers\DeliveryTrackingController@poBalance',         ['auth'], 'procurement.report'],
+    ['GET',  '/procurement/reports/price-deviation',              'Procurement\Controllers\DeliveryTrackingController@priceDeviation',    ['auth'], 'procurement.report'],
+
     // ── Reports ──
     ['GET',  '/procurement/reports/purchase-volume',          ProcurementReportController::class . '@purchaseVolume',       ['auth'], 'procurement.report'],
     ['GET',  '/procurement/reports/supplier-performance',     ProcurementReportController::class . '@supplierPerformance',  ['auth'], 'procurement.report'],

app/Modules/Procurement/Services/ItemPriceTrackingService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Procurement\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class ItemPriceTrackingService
+{
+    public static function registerListeners(): void
+    {
+        EventBus::listen('procurement.invoice_approved', [self::class, 'onInvoiceApproved'], 60);
+    }
+
+    public static function onInvoiceApproved(array $data): void
+    {
+        $db = App::getInstance()->db();
+
+        $invoiceId = (int) ($data['invoice_id'] ?? 0);
+        if ($invoiceId <= 0) return;
+
+        $items = $db->select(
+            "SELECT item_id, unit_cost FROM vendor_invoice_items WHERE invoice_id = ? AND item_id IS NOT NULL",
+            [$invoiceId]
+        );
+
+        $supplierId = (int) ($data['supplier_id'] ?? 0);
+        $invoiceDate = date('Y-m-d');
+
+        foreach ($items as $item) {
+            $db->insert('item_price_history', [
+                'item_id' => (int) $item['item_id'],
+                'supplier_id' => $supplierId,
+                'price' => (string) $item['unit_cost'],
+                'price_date' => $invoiceDate,
+                'source' => 'invoice',
+                'reference_id' => $invoiceId,
+                'created_at' => date('Y-m-d H:i:s'),
+            ]);
+        }
+    }
+
+    public static function getLatestPrice(int $itemId, ?int $supplierId = null): ?array
+    {
+        $db = App::getInstance()->db();
+
+        $sql = "SELECT * FROM item_price_history WHERE item_id = ?";
+        $params = [$itemId];
+
+        if ($supplierId) {
+            $sql .= " AND supplier_id = ?";
+            $params[] = $supplierId;
+        }
+
+        $sql .= " ORDER BY price_date DESC, id DESC LIMIT 1";
+        return $db->selectOne($sql, $params);
+    }
+
+    public static function getPriceDeviation(int $itemId, string $currentPrice): array
+    {
+        $db = App::getInstance()->db();
+
+        $avgRow = $db->selectOne(
+            "SELECT AVG(price) as avg_price, MIN(price) as min_price, MAX(price) as max_price
+             FROM item_price_history WHERE item_id = ? AND price_date >= DATE_SUB(NOW(), INTERVAL 6 MONTH)",
+            [$itemId]
+        );
+
+        if (!$avgRow || !$avgRow['avg_price']) {
+            return ['has_history' => false];
+        }
+
+        $avgPrice = (string) $avgRow['avg_price'];
+        $deviation = bccomp($avgPrice, '0', 2) > 0
+            ? bcmul(bcdiv(bcsub($currentPrice, $avgPrice, 4), $avgPrice, 4), '100', 2)
+            : '0.00';
+
+        return [
+            'has_history' => true,
+            'avg_price' => $avgPrice,
+            'min_price' => (string) $avgRow['min_price'],
+            'max_price' => (string) $avgRow['max_price'],
+            'current_price' => $currentPrice,
+            'deviation_pct' => $deviation,
+        ];
+    }
+}

app/Modules/Procurement/Services/QuoteService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Procurement\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class QuoteService
+{
+    public static function createQuoteRequest(int $requisitionId, array $supplierIds): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $requisition = $db->selectOne("SELECT * FROM purchase_requisitions WHERE id = ?", [$requisitionId]);
+        if (!$requisition) {
+            return ['success' => false, 'error' => 'طلب الشراء غير موجود'];
+        }
+
+        $items = $db->select(
+            "SELECT * FROM purchase_requisition_items WHERE requisition_id = ?",
+            [$requisitionId]
+        );
+
+        $db->beginTransaction();
+        try {
+            $quoteIds = [];
+            foreach ($supplierIds as $supplierId) {
+                $quoteNumber = 'QR-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+                $quoteId = $db->insert('supplier_price_quotes', [
+                    'quote_number' => $quoteNumber,
+                    'requisition_id' => $requisitionId,
+                    'supplier_id' => (int) $supplierId,
+                    'request_date' => date('Y-m-d'),
+                    'status' => 'requested',
+                    'created_by' => $employee ? (int) $employee->id : null,
+                ]);
+
+                foreach ($items as $item) {
+                    $db->insert('supplier_quote_items', [
+                        'quote_id' => $quoteId,
+                        'item_id' => (int) $item['item_id'],
+                        'item_description' => $item['description'] ?? null,
+                        'quantity' => $item['quantity'],
+                        'unit_price' => '0.00',
+                        'total_price' => '0.00',
+                    ]);
+                }
+
+                $quoteIds[] = $quoteId;
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('quote.requested', [
+                'requisition_id' => $requisitionId,
+                'quote_ids' => $quoteIds,
+            ]);
+
+            return ['success' => true, 'quote_ids' => $quoteIds];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function recordQuoteResponse(int $quoteId, array $items, array $terms = []): array
+    {
+        $db = App::getInstance()->db();
+
+        $quote = $db->selectOne("SELECT * FROM supplier_price_quotes WHERE id = ?", [$quoteId]);
+        if (!$quote) {
+            return ['success' => false, 'error' => 'عرض السعر غير موجود'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $totalAmount = '0.00';
+
+            foreach ($items as $item) {
+                $total = bcmul((string) $item['unit_price'], (string) $item['quantity'], 2);
+                $totalAmount = bcadd($totalAmount, $total, 2);
+
+                $db->update('supplier_quote_items', [
+                    'unit_price' => $item['unit_price'],
+                    'total_price' => $total,
+                    'delivery_days' => $item['delivery_days'] ?? null,
+                    'notes' => $item['notes'] ?? null,
+                ], 'id = ?', [(int) $item['quote_item_id']]);
+            }
+
+            $db->update('supplier_price_quotes', [
+                'status' => 'received',
+                'response_date' => date('Y-m-d'),
+                'total_amount' => $totalAmount,
+                'delivery_terms' => $terms['delivery_terms'] ?? null,
+                'payment_terms' => $terms['payment_terms'] ?? null,
+                'expiry_date' => $terms['expiry_date'] ?? null,
+            ], 'id = ?', [$quoteId]);
+
+            $db->commit();
+            return ['success' => true, 'total_amount' => $totalAmount];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function evaluateQuotes(int $requisitionId, int $winningQuoteId, string $justification): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $evalNumber = 'EVAL-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+        $db->beginTransaction();
+        try {
+            $evalId = $db->insert('quote_evaluations', [
+                'evaluation_number' => $evalNumber,
+                'requisition_id' => $requisitionId,
+                'evaluation_date' => date('Y-m-d'),
+                'status' => 'completed',
+                'winning_quote_id' => $winningQuoteId,
+                'justification' => $justification,
+                'evaluated_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            $db->update('supplier_price_quotes', ['status' => 'accepted', 'evaluation_id' => $evalId], 'id = ?', [$winningQuoteId]);
+
+            $db->query(
+                "UPDATE supplier_price_quotes SET status = 'rejected' WHERE requisition_id = ? AND id != ? AND status = 'received'",
+                [$requisitionId, $winningQuoteId]
+            );
+
+            $db->commit();
+
+            EventBus::dispatch('quote.evaluated', [
+                'evaluation_id' => $evalId,
+                'winning_quote_id' => $winningQuoteId,
+                'requisition_id' => $requisitionId,
+            ]);
+
+            return ['success' => true, 'evaluation_id' => $evalId];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function convertToPurchaseOrder(int $evaluationId): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $eval = $db->selectOne("SELECT * FROM quote_evaluations WHERE id = ?", [$evaluationId]);
+        if (!$eval || !$eval['winning_quote_id']) {
+            return ['success' => false, 'error' => 'التقييم غير موجود أو لم يتم اختيار فائز'];
+        }
+
+        $quote = $db->selectOne("SELECT * FROM supplier_price_quotes WHERE id = ?", [(int) $eval['winning_quote_id']]);
+        $quoteItems = $db->select("SELECT * FROM supplier_quote_items WHERE quote_id = ?", [(int) $eval['winning_quote_id']]);
+
+        $db->beginTransaction();
+        try {
+            $poNumber = 'PO-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+
+            $poId = $db->insert('purchase_orders', [
+                'po_number' => $poNumber,
+                'supplier_id' => (int) $quote['supplier_id'],
+                'requisition_id' => $quote['requisition_id'],
+                'status' => 'draft',
+                'total_amount' => $quote['total_amount'],
+                'payment_terms' => $quote['payment_terms'],
+                'delivery_terms' => $quote['delivery_terms'],
+                'notes' => 'تم إنشاؤه من تقييم عروض الأسعار: ' . $eval['evaluation_number'],
+                'created_by' => $employee ? (int) $employee->id : null,
+                'created_at' => date('Y-m-d H:i:s'),
+            ]);
+
+            foreach ($quoteItems as $qi) {
+                $db->insert('purchase_order_items', [
+                    'purchase_order_id' => $poId,
+                    'item_id' => (int) $qi['item_id'],
+                    'quantity' => $qi['quantity'],
+                    'unit_price' => $qi['unit_price'],
+                    'total_price' => $qi['total_price'],
+                    'expected_delivery_date' => $qi['delivery_days']
+                        ? date('Y-m-d', strtotime("+{$qi['delivery_days']} days"))
+                        : null,
+                ]);
+            }
+
+            $db->update('quote_evaluations', ['purchase_order_id' => $poId, 'status' => 'approved'], 'id = ?', [$evaluationId]);
+
+            $db->commit();
+
+            EventBus::dispatch('purchase_order.created', ['po_id' => $poId, 'from_evaluation' => $evaluationId]);
+
+            return ['success' => true, 'po_id' => $poId, 'po_number' => $poNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getComparisonData(int $requisitionId): array
+    {
+        $db = App::getInstance()->db();
+
+        $quotes = $db->select(
+            "SELECT q.*, s.name_ar as supplier_name, s.code as supplier_code
+             FROM supplier_price_quotes q
+             JOIN suppliers s ON s.id = q.supplier_id
+             WHERE q.requisition_id = ? AND q.status IN ('received','accepted','rejected')
+             ORDER BY q.total_amount ASC",
+            [$requisitionId]
+        );
+
+        $items = $db->select(
+            "SELECT pri.item_id, i.name_ar as item_name, i.sku, pri.quantity
+             FROM purchase_requisition_items pri
+             JOIN inventory_items i ON i.id = pri.item_id
+             WHERE pri.requisition_id = ?",
+            [$requisitionId]
+        );
+
+        $comparison = [];
+        foreach ($items as $item) {
+            $itemQuotes = [];
+            foreach ($quotes as $quote) {
+                $qi = $db->selectOne(
+                    "SELECT * FROM supplier_quote_items WHERE quote_id = ? AND item_id = ?",
+                    [(int) $quote['id'], (int) $item['item_id']]
+                );
+                $itemQuotes[] = [
+                    'quote_id' => (int) $quote['id'],
+                    'supplier_name' => $quote['supplier_name'],
+                    'unit_price' => $qi['unit_price'] ?? '0.00',
+                    'total_price' => $qi['total_price'] ?? '0.00',
+                    'delivery_days' => $qi['delivery_days'] ?? null,
+                ];
+            }
+            $comparison[] = [
+                'item_id' => (int) $item['item_id'],
+                'item_name' => $item['item_name'],
+                'sku' => $item['sku'],
+                'quantity' => $item['quantity'],
+                'quotes' => $itemQuotes,
+            ];
+        }
+
+        return ['quotes' => $quotes, 'items' => $items, 'comparison' => $comparison];
+    }
+}

app/Modules/Procurement/Services/SupplierPaymentScheduleService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Procurement\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+
+final class SupplierPaymentScheduleService
+{
+    public static function createSchedule(array $data): array
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $totalAmount = (string) $data['total_amount'];
+        $installmentsCount = (int) $data['installments_count'];
+        $startDate = $data['start_date'];
+        $intervalDays = (int) ($data['interval_days'] ?? 30);
+
+        $scheduleNumber = 'SCHED-' . date('Ymd') . '-' . str_pad((string) random_int(1, 9999), 4, '0', STR_PAD_LEFT);
+        $installmentAmount = bcdiv($totalAmount, (string) $installmentsCount, 2);
+        $remainder = bcsub($totalAmount, bcmul($installmentAmount, (string) $installmentsCount, 2), 2);
+
+        $db->beginTransaction();
+        try {
+            $scheduleId = $db->insert('supplier_payment_schedules', [
+                'supplier_id' => (int) $data['supplier_id'],
+                'invoice_id' => $data['invoice_id'] ?? null,
+                'schedule_number' => $scheduleNumber,
+                'total_amount' => $totalAmount,
+                'installments_count' => $installmentsCount,
+                'status' => 'active',
+                'notes' => $data['notes'] ?? null,
+                'created_by' => $employee ? (int) $employee->id : null,
+            ]);
+
+            for ($i = 1; $i <= $installmentsCount; $i++) {
+                $amount = $installmentAmount;
+                if ($i === $installmentsCount) {
+                    $amount = bcadd($amount, $remainder, 2);
+                }
+
+                $dueDate = date('Y-m-d', strtotime($startDate . ' +' . ($i * $intervalDays) . ' days'));
+
+                $db->insert('supplier_payment_schedule_items', [
+                    'schedule_id' => $scheduleId,
+                    'installment_number' => $i,
+                    'due_date' => $dueDate,
+                    'amount' => $amount,
+                    'payment_method' => $data['payment_method'] ?? 'cash',
+                    'status' => 'upcoming',
+                ]);
+            }
+
+            $db->commit();
+
+            EventBus::dispatch('supplier_schedule.created', [
+                'schedule_id' => $scheduleId,
+                'supplier_id' => (int) $data['supplier_id'],
+            ]);
+
+            return ['success' => true, 'schedule_id' => $scheduleId, 'schedule_number' => $scheduleNumber];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function recordPayment(int $scheduleItemId, string $paidAmount, ?string $paidDate = null): array
+    {
+        $db = App::getInstance()->db();
+
+        $item = $db->selectOne("SELECT * FROM supplier_payment_schedule_items WHERE id = ?", [$scheduleItemId]);
+        if (!$item) {
+            return ['success' => false, 'error' => 'القسط غير موجود'];
+        }
+
+        $db->beginTransaction();
+        try {
+            $db->update('supplier_payment_schedule_items', [
+                'paid_amount' => $paidAmount,
+                'paid_date' => $paidDate ?? date('Y-m-d'),
+                'status' => 'paid',
+            ], 'id = ?', [$scheduleItemId]);
+
+            $remaining = $db->selectOne(
+                "SELECT COUNT(*) as cnt FROM supplier_payment_schedule_items WHERE schedule_id = ? AND status != 'paid'",
+                [(int) $item['schedule_id']]
+            );
+
+            if ((int) ($remaining['cnt'] ?? 1) === 0) {
+                $db->update('supplier_payment_schedules', ['status' => 'completed'], 'id = ?', [(int) $item['schedule_id']]);
+            }
+
+            $db->commit();
+            return ['success' => true];
+        } catch (\Throwable $e) {
+            $db->rollBack();
+            return ['success' => false, 'error' => $e->getMessage()];
+        }
+    }
+
+    public static function getOverdueItems(): array
+    {
+        $db = App::getInstance()->db();
+
+        return $db->select(
+            "SELECT si.*, s.schedule_number, sp.name_ar as supplier_name
+             FROM supplier_payment_schedule_items si
+             JOIN supplier_payment_schedules s ON s.id = si.schedule_id
+             JOIN suppliers sp ON sp.id = s.supplier_id
+             WHERE si.status IN ('upcoming','due') AND si.due_date < CURDATE()
+             ORDER BY si.due_date ASC"
+        );
+    }
+}

app/Modules/Procurement/Services/VendorInvoiceService.php

@@ -6,6 +6,7 @@ namespace App\Modules\Procurement\Services;
 use App\Core\App;
 use App\Core\EventBus;
 use App\Core\Logger;
+use App\Modules\Inventory\Services\CreditLimitService;
 
 final class VendorInvoiceService
 {
@@ -142,6 +143,14 @@ final class VendorInvoiceService
             throw new \RuntimeException('الفاتورة ليست في حالة تم التحقق');
         }
 
+        $creditCheck = CreditLimitService::checkSupplierCanTransact(
+            (int) $invoice['supplier_id'],
+            (string) $invoice['total_amount']
+        );
+        if (!$creditCheck['allowed']) {
+            throw new \RuntimeException($creditCheck['message']);
+        }
+
         $db->update('vendor_invoices', [
             'status'     => 'approved',
             'updated_at' => date('Y-m-d H:i:s'),
@@ -149,6 +158,7 @@ final class VendorInvoiceService
 
         EventBus::dispatch('procurement.invoice_approved', [
             'invoice_id'      => $invoiceId,
+            'invoice_number'  => $invoice['internal_number'] ?? '',
             'supplier_id'     => (int) $invoice['supplier_id'],
             'internal_number' => $invoice['internal_number'] ?? '',
             'subtotal'        => (string) $invoice['subtotal'],

app/Modules/Procurement/Views/quotes/compare.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>مقارنة عروض الأسعار<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/procurement/quotes" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php
+$items = $comparison['items'] ?? [];
+$suppliers = $comparison['suppliers'] ?? [];
+?>
+
+<!-- Requisition Info -->
+<div class="card" style="margin-bottom:20px;padding:20px;">
+    <div style="display:flex;gap:20px;align-items:center;">
+        <div>
+            <span style="font-size:12px;color:#6B7280;">رقم طلب الشراء</span>
+            <div style="font-weight:700;font-size:16px;"><?= e($requisition['pr_number'] ?? '') ?></div>
+        </div>
+        <div>
+            <span style="font-size:12px;color:#6B7280;">التاريخ</span>
+            <div style="font-weight:600;"><?= e($requisition['created_at'] ?? '') ?></div>
+        </div>
+    </div>
+</div>
+
+<!-- Comparison Table -->
+<div class="card" style="margin-bottom:20px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;">
+        <h3 style="margin:0;font-size:15px;"><i data-lucide="bar-chart-3" style="width:18px;height:18px;vertical-align:middle;margin-left:6px;color:#0D7377;"></i> مقارنة الأسعار</h3>
+    </div>
+    <?php if (!empty($items) && !empty($suppliers)): ?>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>الصنف</th>
+                    <th>الكمية</th>
+                    <?php foreach ($suppliers as $supplier): ?>
+                    <th style="text-align:center;">
+                        <div><?= e($supplier['name'] ?? '') ?></div>
+                        <div style="font-size:11px;color:#6B7280;font-weight:normal;">مدة التوريد: <?= (int) ($supplier['delivery_days'] ?? 0) ?> يوم</div>
+                    </th>
+                    <?php endforeach; ?>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($items as $item): ?>
+                <?php
+                // Find lowest price for this item
+                $prices = [];
+                foreach ($suppliers as $supplier) {
+                    $key = 'supplier_' . ($supplier['id'] ?? 0);
+                    if (isset($item[$key]) && $item[$key] > 0) {
+                        $prices[$supplier['id']] = (float) $item[$key];
+                    }
+                }
+                $lowestPrice = !empty($prices) ? min($prices) : 0;
+                ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($item['item_name'] ?? '') ?></td>
+                    <td><?= (int) ($item['quantity'] ?? 0) ?></td>
+                    <?php foreach ($suppliers as $supplier): ?>
+                    <?php
+                    $key = 'supplier_' . ($supplier['id'] ?? 0);
+                    $price = isset($item[$key]) ? (float) $item[$key] : 0;
+                    $isLowest = $price > 0 && $price === $lowestPrice;
+                    ?>
+                    <td style="text-align:center;direction:ltr;<?= $isLowest ? 'background:#D1FAE5;font-weight:800;color:#047857;' : '' ?>">
+                        <?= $price > 0 ? money($price) : '—' ?>
+                        <?php if ($isLowest): ?>
+                        <i data-lucide="check-circle" style="width:14px;height:14px;color:#047857;vertical-align:middle;margin-right:4px;"></i>
+                        <?php endif; ?>
+                    </td>
+                    <?php endforeach; ?>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+    <?php else: ?>
+    <div style="padding:40px;text-align:center;color:#9CA3AF;">لا توجد بيانات للمقارنة</div>
+    <?php endif; ?>
+</div>
+
+<!-- Winner Selection Form -->
+<div class="card" style="padding:20px;">
+    <h3 style="margin:0 0 15px;font-size:15px;"><i data-lucide="award" style="width:18px;height:18px;vertical-align:middle;margin-left:6px;color:#D97706;"></i> اختيار العرض الفائز</h3>
+    <form method="POST" action="/procurement/quotes/<?= (int) ($requisition['id'] ?? 0) ?>/select-winner">
+        <?= csrf_field() ?>
+        <div style="margin-bottom:15px;">
+            <label class="form-label">المورد الفائز</label>
+            <select name="winning_supplier_id" class="form-select" required>
+                <option value="">-- اختر المورد --</option>
+                <?php foreach ($suppliers as $supplier): ?>
+                <option value="<?= (int) ($supplier['id'] ?? 0) ?>"><?= e($supplier['name'] ?? '') ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <div style="margin-bottom:15px;">
+            <label class="form-label">مبررات الاختيار</label>
+            <textarea name="justification" class="form-control" rows="4" placeholder="اذكر أسباب اختيار هذا المورد..." required></textarea>
+        </div>
+        <button type="submit" class="btn btn-primary"><i data-lucide="check" style="width:16px;height:16px;vertical-align:middle;margin-left:4px;"></i> تأكيد الاختيار</button>
+    </form>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/Procurement/Views/quotes/index.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>عروض الأسعار<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php
+$statusColors = [
+    'requested' => '#2563EB', 'received' => '#059669', 'accepted' => '#047857',
+    'rejected' => '#DC2626', 'expired' => '#6B7280',
+];
+$statusBgs = [
+    'requested' => '#EFF6FF', 'received' => '#ECFDF5', 'accepted' => '#D1FAE5',
+    'rejected' => '#FEE2E2', 'expired' => '#F3F4F6',
+];
+$statusLabels = [
+    'requested' => 'مطلوب', 'received' => 'مستلم', 'accepted' => 'مقبول',
+    'rejected' => 'مرفوض', 'expired' => 'منتهي',
+];
+?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/procurement/quotes" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+        <div style="min-width:140px;">
+            <label class="form-label" style="font-size:12px;">الحالة</label>
+            <select name="status" class="form-select">
+                <option value="">الكل</option>
+                <?php foreach ($statusLabels as $val => $label): ?>
+                <option value="<?= e($val) ?>" <?= ($status ?? '') === $val ? 'selected' : '' ?>><?= e($label) ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> بحث</button>
+        <a href="/procurement/quotes" class="btn btn-sm btn-outline" style="color:#6B7280;">مسح</a>
+    </form>
+</div>
+
+<!-- Quotes Table -->
+<?php if (!empty($quotes)): ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>رقم العرض</th>
+                    <th>المورد</th>
+                    <th>تاريخ الطلب</th>
+                    <th>تاريخ الرد</th>
+                    <th>المبلغ الإجمالي</th>
+                    <th>الحالة</th>
+                    <th>الإجراءات</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($quotes as $q): ?>
+                <?php
+                $st = $q['status'] ?? 'requested';
+                $stColor = $statusColors[$st] ?? '#6B7280';
+                $stBg = $statusBgs[$st] ?? '#F3F4F6';
+                $stLabel = $statusLabels[$st] ?? $st;
+                ?>
+                <tr>
+                    <td style="font-weight:600;">
+                        <code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($q['quote_number'] ?? '') ?></code>
+                    </td>
+                    <td style="font-weight:600;"><?= e($q['supplier_name'] ?? '—') ?></td>
+                    <td style="font-size:13px;"><?= e($q['request_date'] ?? '—') ?></td>
+                    <td style="font-size:13px;"><?= e($q['response_date'] ?? '—') ?></td>
+                    <td style="font-weight:700;direction:ltr;text-align:left;"><?= money($q['total_amount'] ?? 0) ?></td>
+                    <td>
+                        <span style="display:inline-block;padding:3px 10px;border-radius:10px;font-size:12px;font-weight:600;background:<?= $stBg ?>;color:<?= $stColor ?>;">
+                            <?= e($stLabel) ?>
+                        </span>
+                    </td>
+                    <td>
+                        <a href="/procurement/quotes/<?= (int) $q['id'] ?>" class="btn btn-sm btn-outline" style="font-size:12px;padding:4px 10px;">
+                            <i data-lucide="eye" style="width:13px;height:13px;vertical-align:middle;"></i> عرض
+                        </a>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php else: ?>
+<div class="card" style="padding:60px 20px;text-align:center;">
+    <div style="margin-bottom:15px;">
+        <i data-lucide="file-text" style="width:48px;height:48px;color:#D1D5DB;"></i>
+    </div>
+    <h3 style="color:#6B7280;margin:0 0 8px;">لا توجد عروض أسعار</h3>
+    <p style="color:#9CA3AF;font-size:14px;margin:0;">لم يتم العثور على عروض أسعار مطابقة.</p>
+</div>
+<?php endif; ?>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/Procurement/Views/reports/overdue_deliveries.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>تقرير التسليمات المتأخرة<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/procurement" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/procurement/reports/overdue-deliveries" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+        <div style="min-width:180px;">
+            <label class="form-label" style="font-size:12px;">المورد</label>
+            <select name="supplier_id" class="form-select">
+                <option value="">جميع الموردين</option>
+                <?php foreach ($suppliers as $s): ?>
+                <option value="<?= (int) $s['id'] ?>" <?= ($supplier_id ?? '') == $s['id'] ? 'selected' : '' ?>><?= e($s['name'] ?? '') ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> بحث</button>
+        <a href="/procurement/reports/overdue-deliveries" class="btn btn-sm btn-outline" style="color:#6B7280;">مسح</a>
+    </form>
+</div>
+
+<!-- Overdue Deliveries Table -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="alert-triangle" style="width:18px;height:18px;color:#DC2626;"></i>
+        <h3 style="margin:0;color:#DC2626;font-size:15px;">التسليمات المتأخرة</h3>
+        <?php if (!empty($overdue)): ?>
+        <span style="background:#FEE2E2;color:#DC2626;font-size:12px;padding:2px 8px;border-radius:10px;font-weight:600;margin-right:8px;"><?= count($overdue) ?> عنصر</span>
+        <?php endif; ?>
+    </div>
+    <?php if (!empty($overdue)): ?>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>رقم أمر الشراء</th>
+                    <th>المورد</th>
+                    <th>الصنف</th>
+                    <th>الكمية المطلوبة</th>
+                    <th>الكمية المستلمة</th>
+                    <th>تاريخ التسليم المتوقع</th>
+                    <th>أيام التأخير</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($overdue as $item): ?>
+                <?php
+                $days = (int) ($item['days_overdue'] ?? 0);
+                $urgencyColor = $days > 30 ? '#991B1B' : ($days > 14 ? '#DC2626' : ($days > 7 ? '#EA580C' : '#D97706'));
+                ?>
+                <tr>
+                    <td style="font-weight:600;">
+                        <code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($item['po_number'] ?? '') ?></code>
+                    </td>
+                    <td style="font-weight:600;"><?= e($item['supplier_name'] ?? '—') ?></td>
+                    <td><?= e($item['item_name'] ?? '—') ?></td>
+                    <td style="text-align:center;"><?= (int) ($item['qty_ordered'] ?? 0) ?></td>
+                    <td style="text-align:center;"><?= (int) ($item['qty_received'] ?? 0) ?></td>
+                    <td style="font-size:13px;"><?= e($item['expected_date'] ?? '—') ?></td>
+                    <td>
+                        <span style="display:inline-block;padding:3px 10px;border-radius:10px;font-size:12px;font-weight:700;background:<?= $urgencyColor ?>15;color:<?= $urgencyColor ?>;">
+                            <?= $days ?> يوم
+                        </span>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+    <?php else: ?>
+    <div style="padding:60px 20px;text-align:center;">
+        <div style="margin-bottom:15px;"><i data-lucide="check-circle" style="width:48px;height:48px;color:#059669;"></i></div>
+        <h3 style="color:#059669;margin:0 0 8px;">لا توجد تسليمات متأخرة</h3>
+        <p style="color:#9CA3AF;font-size:14px;margin:0;">جميع التسليمات تتم في مواعيدها.</p>
+    </div>
+    <?php endif; ?>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/Procurement/Views/reports/po_balance.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>تتبع رصيد أوامر الشراء<?php $__template->endSection(); ?>
+
+<?php $__template->section('page_actions'); ?>
+<a href="/procurement" class="btn btn-outline"><i data-lucide="arrow-right" style="width:15px;height:15px;vertical-align:middle;margin-left:4px;"></i> العودة</a>
+<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/procurement/reports/po-balance" style="display:flex;gap:10px;flex-wrap:wrap;align-items:end;">
+        <div style="min-width:180px;">
+            <label class="form-label" style="font-size:12px;">المورد</label>
+            <select name="supplier_id" class="form-select">
+                <option value="">جميع الموردين</option>
+                <?php foreach ($suppliers as $s): ?>
+                <option value="<?= (int) $s['id'] ?>" <?= ($supplier_id ?? '') == $s['id'] ? 'selected' : '' ?>><?= e($s['name'] ?? '') ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> بحث</button>
+        <a href="/procurement/reports/po-balance" class="btn btn-sm btn-outline" style="color:#6B7280;">مسح</a>
+    </form>
+</div>
+
+<!-- PO Balance Table -->
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="package" style="width:18px;height:18px;color:#0D7377;"></i>
+        <h3 style="margin:0;font-size:15px;">رصيد أوامر الشراء</h3>
+    </div>
+    <?php if (!empty($orders)): ?>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>رقم أمر الشراء</th>
+                    <th>المورد</th>
+                    <th>الكمية المطلوبة</th>
+                    <th>الكمية المستلمة</th>
+                    <th>الكمية المتبقية</th>
+                    <th>نسبة التسليم</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($orders as $order): ?>
+                <?php
+                $totalOrdered = (int) ($order['total_qty_ordered'] ?? 0);
+                $totalReceived = (int) ($order['total_qty_received'] ?? 0);
+                $totalRemaining = (int) ($order['total_qty_remaining'] ?? ($totalOrdered - $totalReceived));
+                $percentage = $totalOrdered > 0 ? round(($totalReceived / $totalOrdered) * 100) : 0;
+                $barColor = $percentage >= 100 ? '#059669' : ($percentage >= 50 ? '#D97706' : '#DC2626');
+                ?>
+                <tr>
+                    <td style="font-weight:600;">
+                        <code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($order['po_number'] ?? '') ?></code>
+                    </td>
+                    <td style="font-weight:600;"><?= e($order['supplier_name'] ?? '—') ?></td>
+                    <td style="text-align:center;"><?= $totalOrdered ?></td>
+                    <td style="text-align:center;color:#059669;font-weight:600;"><?= $totalReceived ?></td>
+                    <td style="text-align:center;color:#DC2626;font-weight:600;"><?= $totalRemaining ?></td>
+                    <td style="min-width:160px;">
+                        <div style="display:flex;align-items:center;gap:8px;">
+                            <div style="flex:1;background:#E5E7EB;border-radius:4px;height:8px;overflow:hidden;">
+                                <div style="width:<?= $percentage ?>%;height:100%;background:<?= $barColor ?>;border-radius:4px;transition:width 0.3s;"></div>
+                            </div>
+                            <span style="font-size:12px;font-weight:700;color:<?= $barColor ?>;min-width:40px;text-align:left;direction:ltr;"><?= $percentage ?>%</span>
+                        </div>
+                    </td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+    <?php else: ?>
+    <div style="padding:60px 20px;text-align:center;">
+        <div style="margin-bottom:15px;"><i data-lucide="package" style="width:48px;height:48px;color:#D1D5DB;"></i></div>
+        <h3 style="color:#6B7280;margin:0 0 8px;">لا توجد أوامر شراء</h3>
+        <p style="color:#9CA3AF;font-size:14px;margin:0;">لم يتم العثور على أوامر شراء مطابقة.</p>
+    </div>
+    <?php endif; ?>
+</div>
+
+<script>document.addEventListener('DOMContentLoaded', function() { if (typeof lucide !== 'undefined') lucide.createIcons(); });</script>
+<?php $__template->endSection(); ?>

app/Modules/Procurement/bootstrap.php

@@ -3,6 +3,13 @@ declare(strict_types=1);
 
 use App\Core\Registries\MenuRegistry;
 use App\Core\Registries\PermissionRegistry;
+use App\Modules\Procurement\Services\ItemPriceTrackingService;
+
+// ────────────────────────────────────────────────────────────
+// Procurement — Event Listeners
+// ────────────────────────────────────────────────────────────
+
+ItemPriceTrackingService::registerListeners();
 
 // ────────────────────────────────────────────────────────────
 // Procurement — Permissions
@@ -28,6 +35,9 @@ PermissionRegistry::register('procurement', [
     'procurement.rtv.approve'    => ['ar' => 'اعتماد مرتجعات الموردين',     'en' => 'Approve Returns to Vendor'],
     'procurement.rtv.manage'     => ['ar' => 'إدارة شحن وإتمام المرتجعات',  'en' => 'Manage RTV Ship & Complete'],
     'procurement.report'         => ['ar' => 'تقارير المشتريات',            'en' => 'Procurement Reports'],
+    'procurement.quote.view'     => ['ar' => 'عرض عروض الأسعار',           'en' => 'View Supplier Quotes'],
+    'procurement.quote.create'   => ['ar' => 'إنشاء طلبات عروض أسعار',     'en' => 'Create Quote Requests'],
+    'procurement.quote.evaluate' => ['ar' => 'تقييم ومقارنة العروض',        'en' => 'Evaluate & Compare Quotes'],
 ]);
 
 // ────────────────────────────────────────────────────────────
@@ -49,6 +59,9 @@ MenuRegistry::register('procurement', [
         ['label_ar' => 'فواتير الموردين',      'label_en' => 'Vendor Invoices',        'route' => '/procurement/invoices',            'permission' => 'procurement.invoice.view',   'order' => 4],
         ['label_ar' => 'مدفوعات الموردين',     'label_en' => 'Vendor Payments',        'route' => '/procurement/payments',            'permission' => 'procurement.payment.view',   'order' => 5],
         ['label_ar' => 'مرتجعات الموردين',     'label_en' => 'Returns to Vendor',      'route' => '/procurement/rtv',                 'permission' => 'procurement.rtv.view',       'order' => 6],
-        ['label_ar' => 'تقارير المشتريات',     'label_en' => 'Procurement Reports',    'route' => '/procurement/reports/purchase-volume', 'permission' => 'procurement.report',    'order' => 7],
+        ['label_ar' => 'عروض الأسعار',         'label_en' => 'Supplier Quotes',        'route' => '/procurement/quotes',                  'permission' => 'procurement.quote.view',  'order' => 7],
+        ['label_ar' => 'تتبع التسليم',         'label_en' => 'Delivery Tracking',      'route' => '/procurement/reports/overdue-deliveries', 'permission' => 'procurement.report',  'order' => 8],
+        ['label_ar' => 'رصيد أوامر الشراء',    'label_en' => 'PO Balance',             'route' => '/procurement/reports/po-balance',         'permission' => 'procurement.report',  'order' => 9],
+        ['label_ar' => 'تقارير المشتريات',     'label_en' => 'Procurement Reports',    'route' => '/procurement/reports/purchase-volume',    'permission' => 'procurement.report',  'order' => 10],
     ],
 ]);

app/Modules/Sales/Controllers/CommissionController.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Sales\Controllers;
+
+use App\Core\Controller;
+use App\Core\Request;
+use App\Core\Response;
+use App\Core\App;
+
+class CommissionController extends Controller
+{
+    public function representatives(Request $request): Response
+    {
+        $this->authorize('sales.commission.view');
+        $db = App::getInstance()->db();
+
+        $reps = $db->select(
+            "SELECT sr.*, e.full_name_ar as employee_name,
+                    (SELECT COUNT(*) FROM sales_commissions WHERE representative_id = sr.id) as total_sales,
+                    (SELECT COALESCE(SUM(commission_amount), 0) FROM sales_commissions WHERE representative_id = sr.id) as total_commission
+             FROM sales_representatives sr
+             LEFT JOIN employees e ON e.id = sr.employee_id
+             ORDER BY sr.name_ar"
+        );
+
+        return $this->view('Sales.Views.commissions.representatives', ['reps' => $reps]);
+    }
+
+    public function createRep(Request $request): Response
+    {
+        $this->authorize('sales.commission.manage');
+        $db = App::getInstance()->db();
+
+        $employees = $db->select("SELECT id, full_name_ar FROM employees WHERE is_archived = 0 ORDER BY full_name_ar");
+
+        return $this->view('Sales.Views.commissions.rep_form', ['rep' => null, 'employees' => $employees]);
+    }
+
+    public function storeRep(Request $request): Response
+    {
+        $this->authorize('sales.commission.manage');
+        $db = App::getInstance()->db();
+
+        $db->insert('sales_representatives', [
+            'employee_id' => $request->post('employee_id') ?: null,
+            'code' => $request->post('code'),
+            'name_ar' => $request->post('name_ar'),
+            'name_en' => $request->post('name_en'),
+            'phone' => $request->post('phone'),
+            'email' => $request->post('email'),
+            'commission_type' => $request->post('commission_type', 'percentage'),
+            'commission_rate' => $request->post('commission_rate', '0'),
+            'target_amount' => $request->post('target_amount') ?: null,
+        ]);
+
+        return $this->redirect('/sales/commissions/representatives')->withSuccess('تم إضافة مندوب المبيعات');
+    }
+
+    public function report(Request $request): Response
+    {
+        $this->authorize('sales.commission.view');
+        $db = App::getInstance()->db();
+
+        $month = $request->get('month', date('Y-m'));
+        $repId = (int) $request->get('representative_id', 0);
+
+        $where = "DATE_FORMAT(sc.period_month, '%Y-%m') = ?";
+        $params = [$month];
+
+        if ($repId) {
+            $where .= ' AND sc.representative_id = ?';
+            $params[] = $repId;
+        }
+
+        $commissions = $db->select(
+            "SELECT sc.*, sr.name_ar as rep_name, sr.code as rep_code
+             FROM sales_commissions sc
+             JOIN sales_representatives sr ON sr.id = sc.representative_id
+             WHERE {$where}
+             ORDER BY sr.name_ar, sc.created_at DESC",
+            $params
+        );
+
+        $summary = $db->select(
+            "SELECT sr.id, sr.name_ar, sr.code, sr.commission_rate, sr.target_amount,
+                    COUNT(sc.id) as sale_count,
+                    COALESCE(SUM(sc.sale_amount), 0) as total_sales,
+                    COALESCE(SUM(sc.commission_amount), 0) as total_commission
+             FROM sales_representatives sr
+             LEFT JOIN sales_commissions sc ON sc.representative_id = sr.id AND DATE_FORMAT(sc.period_month, '%Y-%m') = ?
+             WHERE sr.is_active = 1
+             GROUP BY sr.id
+             ORDER BY total_sales DESC",
+            [$month]
+        );
+
+        $reps = $db->select("SELECT id, name_ar, code FROM sales_representatives WHERE is_active = 1 ORDER BY name_ar");
+
+        return $this->view('Sales.Views.commissions.report', [
+            'commissions' => $commissions,
+            'summary' => $summary,
+            'reps' => $reps,
+            'month' => $month,
+            'representative_id' => $repId,
+        ]);
+    }
+
+    public function customerPricing(Request $request): Response
+    {
+        $this->authorize('sales.pricing.view');
+        $db = App::getInstance()->db();
+
+        $prices = $db->select(
+            "SELECT cp.*, i.name_ar as item_name, m.full_name_ar as member_name, pl.name_ar as list_name
+             FROM customer_item_prices cp
+             LEFT JOIN inventory_items i ON i.id = cp.item_id
+             LEFT JOIN members m ON m.id = cp.member_id
+             LEFT JOIN customer_price_lists pl ON pl.id = cp.price_list_id
+             WHERE cp.is_active = 1
+             ORDER BY cp.created_at DESC
+             LIMIT 200"
+        );
+
+        return $this->view('Sales.Views.commissions.customer_pricing', ['prices' => $prices]);
+    }
+}

app/Modules/Sales/Routes.php

@@ -23,6 +23,13 @@ return [
     ['GET',  '/sales/packages/{id:\d+}/edit',    'Sales\Controllers\PackageController@edit',      ['auth'], 'package.manage'],
     ['POST', '/sales/packages/{id:\d+}',         'Sales\Controllers\PackageController@update',    ['auth', 'csrf'], 'package.manage'],
 
+    // Sales Representatives & Commissions
+    ['GET',  '/sales/commissions/representatives',           'Sales\Controllers\CommissionController@representatives',  ['auth'], 'sales.commission.view'],
+    ['GET',  '/sales/commissions/representatives/create',    'Sales\Controllers\CommissionController@createRep',        ['auth'], 'sales.commission.manage'],
+    ['POST', '/sales/commissions/representatives',           'Sales\Controllers\CommissionController@storeRep',         ['auth', 'csrf'], 'sales.commission.manage'],
+    ['GET',  '/sales/commissions/report',                    'Sales\Controllers\CommissionController@report',           ['auth'], 'sales.commission.view'],
+    ['GET',  '/sales/pricing/customer',                      'Sales\Controllers\CommissionController@customerPricing',  ['auth'], 'sales.pricing.view'],
+
     // Sales Reports
     ['GET',  '/sales/reports/daily',             'Sales\Controllers\SaleReportController@daily',   ['auth'], 'report.sales'],
     ['GET',  '/sales/reports/monthly',           'Sales\Controllers\SaleReportController@monthly', ['auth'], 'report.sales'],

app/Modules/Sales/Services/CommissionService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Sales\Services;
+
+use App\Core\App;
+use App\Core\EventBus;
+use App\Core\Logger;
+
+final class CommissionService
+{
+    public static function registerListeners(): void
+    {
+        EventBus::listen('sale.completed', [self::class, 'onSaleCompleted'], 50);
+    }
+
+    public static function onSaleCompleted(array $data): void
+    {
+        try {
+            $saleId = (int) ($data['sale_id'] ?? 0);
+            if ($saleId <= 0) return;
+
+            $db = App::getInstance()->db();
+            $sale = $db->selectOne("SELECT representative_id, total_amount, sale_date FROM sales WHERE id = ?", [$saleId]);
+
+            if (!$sale || !$sale['representative_id']) return;
+
+            $repId = (int) $sale['representative_id'];
+            $rep = $db->selectOne("SELECT * FROM sales_representatives WHERE id = ? AND is_active = 1", [$repId]);
+            if (!$rep) return;
+
+            $totalAmount = (string) $sale['total_amount'];
+            $commissionAmount = '0.00';
+
+            if ($rep['commission_type'] === 'percentage') {
+                $commissionAmount = bcmul($totalAmount, bcdiv((string) $rep['commission_rate'], '100', 6), 2);
+            } elseif ($rep['commission_type'] === 'fixed_per_invoice') {
+                $commissionAmount = (string) $rep['commission_rate'];
+            }
+
+            if (bccomp($commissionAmount, '0', 2) <= 0) return;
+
+            $db->insert('sales_commissions', [
+                'representative_id' => $repId,
+                'sale_id' => $saleId,
+                'sale_amount' => $totalAmount,
+                'commission_rate' => (string) $rep['commission_rate'],
+                'commission_amount' => $commissionAmount,
+                'commission_date' => $sale['sale_date'],
+                'status' => 'pending',
+                'created_at' => date('Y-m-d H:i:s'),
+            ]);
+
+            Logger::info("Commission calculated for sale #{$saleId}: {$commissionAmount}");
+        } catch (\Throwable $e) {
+            Logger::error('CommissionService sale.completed failed: ' . $e->getMessage());
+        }
+    }
+
+    public static function getRepresentativeReport(int $repId, string $fromDate, string $toDate): array
+    {
+        $db = App::getInstance()->db();
+
+        $commissions = $db->select(
+            "SELECT sc.*, s.invoice_number
+             FROM sales_commissions sc
+             JOIN sales s ON s.id = sc.sale_id
+             WHERE sc.representative_id = ? AND sc.commission_date BETWEEN ? AND ?
+             ORDER BY sc.commission_date DESC",
+            [$repId, $fromDate, $toDate]
+        );
+
+        $totalCommission = '0.00';
+        $totalSales = '0.00';
+        foreach ($commissions as $c) {
+            $totalCommission = bcadd($totalCommission, (string) $c['commission_amount'], 2);
+            $totalSales = bcadd($totalSales, (string) $c['sale_amount'], 2);
+        }
+
+        return [
+            'commissions' => $commissions,
+            'total_commission' => $totalCommission,
+            'total_sales' => $totalSales,
+            'count' => count($commissions),
+        ];
+    }
+
+    public static function markAsPaid(array $commissionIds): int
+    {
+        $db = App::getInstance()->db();
+        $count = 0;
+
+        foreach ($commissionIds as $id) {
+            $db->update('sales_commissions', [
+                'status' => 'paid',
+                'paid_at' => date('Y-m-d H:i:s'),
+            ], 'id = ? AND status = ?', [(int) $id, 'pending']);
+            $count++;
+        }
+
+        return $count;
+    }
+}

app/Modules/Sales/Services/CustomerPricingService.php

+<?php
+declare(strict_types=1);
+
+namespace App\Modules\Sales\Services;
+
+use App\Core\App;
+
+final class CustomerPricingService
+{
+    public static function getPrice(int $itemId, ?int $memberId = null): ?string
+    {
+        if (!$memberId) return null;
+
+        $db = App::getInstance()->db();
+
+        $customPrice = $db->selectOne(
+            "SELECT cip.price
+             FROM customer_item_prices cip
+             JOIN customer_price_lists cpl ON cpl.id = cip.price_list_id
+             WHERE cip.item_id = ? AND cpl.member_id = ? AND cpl.is_active = 1
+             ORDER BY cip.id DESC LIMIT 1",
+            [$itemId, $memberId]
+        );
+
+        return $customPrice ? (string) $customPrice['price'] : null;
+    }
+
+    public static function getPriceList(int $memberId): array
+    {
+        $db = App::getInstance()->db();
+
+        $list = $db->selectOne(
+            "SELECT * FROM customer_price_lists WHERE member_id = ? AND is_active = 1 ORDER BY id DESC LIMIT 1",
+            [$memberId]
+        );
+
+        if (!$list) return [];
+
+        return $db->select(
+            "SELECT cip.*, i.name_ar, i.selling_price as default_price
+             FROM customer_item_prices cip
+             JOIN inventory_items i ON i.id = cip.item_id
+             WHERE cip.price_list_id = ?
+             ORDER BY i.name_ar",
+            [(int) $list['id']]
+        );
+    }
+
+    public static function savePriceList(int $memberId, array $items, ?string $notes = null): int
+    {
+        $db = App::getInstance()->db();
+        $employee = App::getInstance()->currentEmployee();
+
+        $db->query("UPDATE customer_price_lists SET is_active = 0 WHERE member_id = ?", [$memberId]);
+
+        $listId = $db->insert('customer_price_lists', [
+            'member_id' => $memberId,
+            'name_ar' => 'قائمة أسعار خاصة',
+            'discount_type' => 'fixed_price',
+            'notes' => $notes,
+            'is_active' => 1,
+            'created_by' => $employee ? (int) $employee->id : null,
+            'created_at' => date('Y-m-d H:i:s'),
+        ]);
+
+        foreach ($items as $item) {
+            $db->insert('customer_item_prices', [
+                'price_list_id' => $listId,
+                'item_id' => (int) $item['item_id'],
+                'price' => (string) $item['price'],
+                'min_quantity' => $item['min_quantity'] ?? '1.000',
+            ]);
+        }
+
+        return $listId;
+    }
+}

app/Modules/Sales/Services/SaleService.php

@@ -8,6 +8,9 @@ use App\Core\EventBus;
 use App\Core\Logger;
 use App\Modules\Inventory\Services\StockService;
 use App\Modules\Inventory\Services\BatchService;
+use App\Modules\Inventory\Services\BomService;
+use App\Modules\Inventory\Services\CreditLimitService;
+use App\Modules\Accounting\Services\MultiCurrencyService;
 use App\Modules\Payments\Services\PaymentService;
 
 final class SaleService
@@ -57,9 +60,25 @@ final class SaleService
             return ['success' => false, 'error' => 'إجمالي المبيعة يجب أن يكون أكبر من صفر'];
         }
 
+        // Credit limit check for members
+        if ($memberId) {
+            $creditCheck = CreditLimitService::checkCustomerCanTransact($memberId, $totalAmount);
+            if (!$creditCheck['allowed']) {
+                return ['success' => false, 'error' => $creditCheck['message']];
+            }
+        }
+
+        // Multi-currency: resolve exchange rate if non-base currency
+        $currencyCode = $header['currency_code'] ?? null;
+        $exchangeRate = '1.000000';
+        if ($currencyCode && $currencyCode !== 'EGP') {
+            $rateInfo = MultiCurrencyService::getExchangeRate($currencyCode);
+            $exchangeRate = $rateInfo['mid_rate'];
+        }
+
         $db->beginTransaction();
         try {
-            $saleId = $db->insert('sales', [
+            $saleData = [
                 'invoice_number'  => $invoiceNumber,
                 'warehouse_id'    => $warehouseId,
                 'customer_type'   => $customerType,
@@ -82,7 +101,17 @@ final class SaleService
                 'created_by'      => $employee ? (int) $employee->id : null,
                 'created_at'      => date('Y-m-d H:i:s'),
                 'updated_at'      => date('Y-m-d H:i:s'),
-            ]);
+            ];
+
+            if ($currencyCode) {
+                $saleData['currency_code'] = $currencyCode;
+                $saleData['exchange_rate'] = $exchangeRate;
+            }
+            if (!empty($header['representative_id'])) {
+                $saleData['representative_id'] = (int) $header['representative_id'];
+            }
+
+            $saleId = $db->insert('sales', $saleData);
 
             // Process each line item
             foreach ($lines as $line) {
@@ -96,6 +125,15 @@ final class SaleService
 
                 // Deduct stock for items (not packages — packages are expanded below)
                 if ($itemId) {
+                    $bom = BomService::getBomForItem($itemId);
+
+                    if ($bom) {
+                        // Item has active BOM — deduct components instead
+                        $bomResult = BomService::deductComponents((int) $bom['id'], $lineQty, $warehouseId);
+                        if (!$bomResult['success']) {
+                            throw new \RuntimeException($bomResult['error']);
+                        }
+                    } else {
                         $item = $db->selectOne("SELECT `tracking_type` FROM `inventory_items` WHERE `id` = ?", [$itemId]);
 
                         // FEFO for expiry items
@@ -112,7 +150,7 @@ final class SaleService
                                     'reference_type' => 'sales',
                                     'reference_id'   => $saleId,
                                 ]);
-                            $batchId = $alloc['batch_id']; // last batch for record
+                                $batchId = $alloc['batch_id'];
                             }
                         } else {
                             StockService::moveStock([
@@ -126,6 +164,7 @@ final class SaleService
                             ]);
                         }
                     }
+                }
 
                 // If it's a package, expand and deduct component items
                 $packageId = isset($line['package_id']) ? (int) $line['package_id'] : null;
@@ -201,7 +240,9 @@ final class SaleService
 
         EventBus::dispatch('sale.completed', [
             'sale_id'        => $saleId,
+            'sale_number'    => $invoiceNumber,
             'invoice_number' => $invoiceNumber,
+            'member_id'      => $memberId,
             'customer_type'  => $customerType,
             'total_amount'   => $totalAmount,
         ]);
@@ -271,6 +312,9 @@ final class SaleService
 
         EventBus::dispatch('sale.voided', [
             'sale_id'        => $saleId,
+            'member_id'      => $sale['member_id'] ? (int) $sale['member_id'] : null,
+            'total_amount'   => (string) $sale['total_amount'],
+            'invoice_number' => $sale['invoice_number'],
             'reason'         => $reason,
         ]);
 

app/Modules/Sales/Views/commissions/report.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>تقرير العمولات<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<!-- Filters -->
+<div class="card" style="margin-bottom:20px;padding:15px;">
+    <form method="GET" action="/sales/commissions/report" style="display:flex;gap:10px;align-items:end;flex-wrap:wrap;">
+        <div style="min-width:160px;">
+            <label class="form-label" style="font-size:12px;">الشهر</label>
+            <input type="month" name="month" class="form-input" value="<?= e($month ?? date('Y-m')) ?>">
+        </div>
+        <div style="min-width:200px;">
+            <label class="form-label" style="font-size:12px;">المندوب</label>
+            <select name="representative_id" class="form-select">
+                <option value="">جميع المندوبين</option>
+                <?php foreach ($reps as $rep): ?>
+                <option value="<?= (int) $rep['id'] ?>" <?= ($representative_id ?? '') == $rep['id'] ? 'selected' : '' ?>><?= e($rep['name_ar']) ?></option>
+                <?php endforeach; ?>
+            </select>
+        </div>
+        <button type="submit" class="btn btn-outline"><i data-lucide="search" style="width:16px;height:16px;vertical-align:middle;"></i> عرض</button>
+    </form>
+</div>
+
+<!-- Summary Table -->
+<?php if (!empty($summary)): ?>
+<div class="card" style="margin-bottom:20px;">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="bar-chart-3" style="width:18px;height:18px;color:#0D7377;"></i>
+        <h3 style="margin:0;color:#0D7377;font-size:15px;">ملخص العمولات</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>المندوب</th>
+                    <th>عدد المبيعات</th>
+                    <th>إجمالي المبيعات</th>
+                    <th>إجمالي العمولات</th>
+                    <th>المستهدف</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($summary as $row): ?>
+                <tr>
+                    <td style="font-weight:600;"><?= e($row['rep_name']) ?></td>
+                    <td><?= (int) ($row['sale_count'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:left;"><?= money($row['total_sales'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:left;font-weight:600;color:#059669;"><?= money($row['total_commission'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:left;"><?= money($row['target_amount'] ?? 0) ?></td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php endif; ?>
+
+<!-- Detail Table -->
+<?php if (!empty($commissions)): ?>
+<div class="card">
+    <div style="padding:15px 20px;border-bottom:1px solid #E5E7EB;display:flex;align-items:center;gap:8px;">
+        <i data-lucide="list" style="width:18px;height:18px;color:#D97706;"></i>
+        <h3 style="margin:0;color:#D97706;font-size:15px;">تفاصيل العمولات</h3>
+    </div>
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>المندوب</th>
+                    <th>رقم الفاتورة</th>
+                    <th>التاريخ</th>
+                    <th>قيمة البيع</th>
+                    <th>نسبة العمولة</th>
+                    <th>مبلغ العمولة</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($commissions as $comm): ?>
+                <tr>
+                    <td><?= e($comm['rep_name'] ?? '—') ?></td>
+                    <td><code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($comm['invoice_number'] ?? '—') ?></code></td>
+                    <td><?= e($comm['sale_date'] ?? '—') ?></td>
+                    <td style="direction:ltr;text-align:left;"><?= money($comm['sale_amount'] ?? 0) ?></td>
+                    <td><?= e($comm['commission_rate'] ?? '—') ?>%</td>
+                    <td style="direction:ltr;text-align:left;font-weight:600;color:#059669;"><?= money($comm['commission_amount'] ?? 0) ?></td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php else: ?>
+<div class="card" style="padding:60px 20px;text-align:center;">
+    <div style="margin-bottom:15px;">
+        <i data-lucide="file-search" style="width:48px;height:48px;color:#D1D5DB;"></i>
+    </div>
+    <h3 style="color:#6B7280;margin:0 0 8px;">لا توجد عمولات</h3>
+    <p style="color:#9CA3AF;font-size:14px;margin:0;">لا توجد عمولات مسجلة للفترة المحددة.</p>
+</div>
+<?php endif; ?>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Sales/Views/commissions/representatives.php

+<?php $__template->layout('Layout.main'); ?>
+<?php $__template->section('title'); ?>مندوبي المبيعات<?php $__template->endSection(); ?>
+
+<?php $__template->section('content'); ?>
+
+<?php if (!empty($reps)): ?>
+<div class="card">
+    <div class="table-responsive">
+        <table class="data-table">
+            <thead>
+                <tr>
+                    <th>الكود</th>
+                    <th>الاسم</th>
+                    <th>الموظف</th>
+                    <th>نوع العمولة</th>
+                    <th>نسبة العمولة</th>
+                    <th>إجمالي المبيعات</th>
+                    <th>إجمالي العمولات</th>
+                </tr>
+            </thead>
+            <tbody>
+                <?php foreach ($reps as $rep): ?>
+                <tr>
+                    <td><code style="font-size:12px;background:#F3F4F6;padding:2px 8px;border-radius:4px;"><?= e($rep['code']) ?></code></td>
+                    <td style="font-weight:600;"><?= e($rep['name_ar']) ?></td>
+                    <td><?= e($rep['employee_name'] ?? '—') ?></td>
+                    <td>
+                        <?php if (($rep['commission_type'] ?? '') === 'percentage'): ?>
+                            <span style="display:inline-block;padding:2px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#EDE9FE;color:#7C3AED;">نسبة مئوية</span>
+                        <?php elseif (($rep['commission_type'] ?? '') === 'fixed'): ?>
+                            <span style="display:inline-block;padding:2px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#FEF3C7;color:#D97706;">مبلغ ثابت</span>
+                        <?php elseif (($rep['commission_type'] ?? '') === 'tiered'): ?>
+                            <span style="display:inline-block;padding:2px 10px;border-radius:10px;font-size:12px;font-weight:600;background:#D1FAE5;color:#059669;">شرائح</span>
+                        <?php else: ?>
+                            <span style="color:#6B7280;"><?= e($rep['commission_type'] ?? '—') ?></span>
+                        <?php endif; ?>
+                    </td>
+                    <td><?= e($rep['commission_rate'] ?? '—') ?>%</td>
+                    <td style="direction:ltr;text-align:left;font-weight:600;"><?= money($rep['total_sales'] ?? 0) ?></td>
+                    <td style="direction:ltr;text-align:left;font-weight:600;color:#059669;"><?= money($rep['total_commission'] ?? 0) ?></td>
+                </tr>
+                <?php endforeach; ?>
+            </tbody>
+        </table>
+    </div>
+</div>
+<?php else: ?>
+<div class="card" style="padding:60px 20px;text-align:center;">
+    <div style="margin-bottom:15px;">
+        <i data-lucide="users" style="width:48px;height:48px;color:#D1D5DB;"></i>
+    </div>
+    <h3 style="color:#6B7280;margin:0 0 8px;">لا يوجد مندوبين مبيعات</h3>
+    <p style="color:#9CA3AF;font-size:14px;margin:0;">لم يتم تسجيل أي مندوبين مبيعات بعد.</p>
+</div>
+<?php endif; ?>
+
+<script>
+document.addEventListener('DOMContentLoaded', function() {
+    if (typeof lucide !== 'undefined') lucide.createIcons();
+});
+</script>
+<?php $__template->endSection(); ?>

app/Modules/Sales/bootstrap.php

@@ -3,6 +3,13 @@ declare(strict_types=1);
 
 use App\Core\Registries\MenuRegistry;
 use App\Core\Registries\PermissionRegistry;
+use App\Modules\Sales\Services\CommissionService;
+
+// ────────────────────────────────────────────────────────────
+// Sales — Event Listeners
+// ────────────────────────────────────────────────────────────
+
+CommissionService::registerListeners();
 
 // ────────────────────────────────────────────────────────────
 // Sales — Permissions
@@ -14,8 +21,12 @@ PermissionRegistry::register('sales', [
     'sales.void'              => ['ar' => 'إلغاء عملية بيع',         'en' => 'Void Sale'],
     'sales.refund'            => ['ar' => 'استرجاع مبيعات',          'en' => 'Refund Sale'],
     'package.view'            => ['ar' => 'عرض الباقات',             'en' => 'View Packages'],
-    'package.manage'=> ['ar' => 'إدارة الباقات',      'en' => 'Manage Packages'],
+    'package.manage'          => ['ar' => 'إدارة الباقات',            'en' => 'Manage Packages'],
     'report.sales'            => ['ar' => 'تقارير المبيعات',          'en' => 'Sales Reports'],
+    'sales.commission.view'   => ['ar' => 'عرض العمولات',            'en' => 'View Commissions'],
+    'sales.commission.manage' => ['ar' => 'إدارة المندوبين والعمولات','en' => 'Manage Reps & Commissions'],
+    'sales.pricing.view'      => ['ar' => 'عرض تسعير العملاء',       'en' => 'View Customer Pricing'],
+    'sales.pricing.manage'    => ['ar' => 'إدارة تسعير العملاء',      'en' => 'Manage Customer Pricing'],
 ]);
 
 // ────────────────────────────────────────────────────────────
@@ -36,5 +47,8 @@ MenuRegistry::register('sales', [
         ['label_ar' => 'الباقات',      'label_en' => 'Packages',         'route' => '/sales/packages',        'permission' => 'package.view',  'order' => 3],
         ['label_ar' => 'تقرير يومي',   'label_en' => 'Daily Report',     'route' => '/sales/reports/daily',                  'permission' => 'report.sales',            'order' => 4],
         ['label_ar' => 'تقرير شهري',   'label_en' => 'Monthly Report',   'route' => '/sales/reports/monthly',                'permission' => 'report.sales',            'order' => 5],
+        ['label_ar' => 'المندوبون',    'label_en' => 'Sales Reps',       'route' => '/sales/commissions/representatives',    'permission' => 'sales.commission.view',   'order' => 6],
+        ['label_ar' => 'العمولات',     'label_en' => 'Commissions',      'route' => '/sales/commissions/report',             'permission' => 'sales.commission.view',   'order' => 7],
+        ['label_ar' => 'تسعير العملاء','label_en' => 'Customer Pricing', 'route' => '/sales/pricing/customer',               'permission' => 'sales.pricing.view',      'order' => 8],
     ],
 ]);

database/migrations/Phase_56_001_add_credit_limits.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+ALTER TABLE members ADD COLUMN credit_limit DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER membership_value;
+ALTER TABLE members ADD COLUMN credit_balance DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER credit_limit;
+
+ALTER TABLE suppliers ADD COLUMN credit_limit DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER payment_terms;
+ALTER TABLE suppliers ADD COLUMN credit_balance DECIMAL(15,2) NOT NULL DEFAULT 0.00 AFTER credit_limit",
+    'down' => "
+ALTER TABLE members DROP COLUMN credit_balance;
+ALTER TABLE members DROP COLUMN credit_limit;
+ALTER TABLE suppliers DROP COLUMN credit_balance;
+ALTER TABLE suppliers DROP COLUMN credit_limit",
+];

database/migrations/Phase_56_002_add_po_delivery_tracking.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+ALTER TABLE purchase_order_items ADD COLUMN expected_delivery_date DATE NULL AFTER quantity;
+ALTER TABLE purchase_order_items ADD COLUMN actual_delivery_date DATE NULL AFTER expected_delivery_date;
+ALTER TABLE purchase_order_items ADD COLUMN qty_received DECIMAL(12,3) NOT NULL DEFAULT 0.000 AFTER actual_delivery_date;
+ALTER TABLE purchase_order_items ADD COLUMN delivery_status ENUM('pending','partial','complete','overdue') NOT NULL DEFAULT 'pending' AFTER qty_received",
+    'down' => "
+ALTER TABLE purchase_order_items DROP COLUMN delivery_status;
+ALTER TABLE purchase_order_items DROP COLUMN qty_received;
+ALTER TABLE purchase_order_items DROP COLUMN actual_delivery_date;
+ALTER TABLE purchase_order_items DROP COLUMN expected_delivery_date",
+];

database/migrations/Phase_56_003_add_asset_custody_tracking.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+ALTER TABLE asset_register ADD COLUMN custodian_employee_id INT UNSIGNED NULL AFTER condition_notes;
+ALTER TABLE asset_register ADD COLUMN site_location VARCHAR(255) NULL AFTER custodian_employee_id;
+ALTER TABLE asset_register ADD COLUMN custody_date DATE NULL AFTER site_location;
+
+CREATE TABLE IF NOT EXISTS asset_custody_history (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    asset_id INT UNSIGNED NOT NULL,
+    from_employee_id INT UNSIGNED NULL,
+    to_employee_id INT UNSIGNED NULL,
+    from_location VARCHAR(255) NULL,
+    to_location VARCHAR(255) NULL,
+    transfer_date DATE NOT NULL,
+    reason VARCHAR(500) NULL,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_asset (asset_id),
+    KEY idx_from_emp (from_employee_id),
+    KEY idx_to_emp (to_employee_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "
+DROP TABLE IF EXISTS asset_custody_history;
+ALTER TABLE asset_register DROP COLUMN custody_date;
+ALTER TABLE asset_register DROP COLUMN site_location;
+ALTER TABLE asset_register DROP COLUMN custodian_employee_id",
+];

database/migrations/Phase_56_004_create_customer_account_statements.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS customer_transactions (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    member_id INT UNSIGNED NOT NULL,
+    transaction_date DATE NOT NULL,
+    document_type ENUM('sale','refund','payment','fine','subscription','installment','opening_balance','adjustment') NOT NULL,
+    document_id INT UNSIGNED NULL,
+    document_number VARCHAR(50) NULL,
+    description VARCHAR(500) NOT NULL,
+    debit DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    credit DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    balance DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    branch_id INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_member (member_id),
+    KEY idx_date (transaction_date),
+    KEY idx_doc_type (document_type),
+    KEY idx_member_date (member_id, transaction_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS supplier_transactions (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    supplier_id INT UNSIGNED NOT NULL,
+    transaction_date DATE NOT NULL,
+    document_type ENUM('purchase_order','grn','invoice','payment','return','opening_balance','adjustment') NOT NULL,
+    document_id INT UNSIGNED NULL,
+    document_number VARCHAR(50) NULL,
+    description VARCHAR(500) NOT NULL,
+    debit DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    credit DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    balance DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_supplier (supplier_id),
+    KEY idx_date (transaction_date),
+    KEY idx_supplier_date (supplier_id, transaction_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "
+DROP TABLE IF EXISTS supplier_transactions;
+DROP TABLE IF EXISTS customer_transactions",
+];

database/migrations/Phase_56_005_create_inventory_opening_balances.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS inventory_opening_balances (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    warehouse_id INT UNSIGNED NOT NULL,
+    item_id INT UNSIGNED NOT NULL,
+    quantity DECIMAL(12,3) NOT NULL DEFAULT 0.000,
+    unit_cost DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    total_cost DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    balance_date DATE NOT NULL,
+    batch_reference VARCHAR(50) NULL,
+    stock_movement_id INT UNSIGNED NULL,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_warehouse (warehouse_id),
+    KEY idx_item (item_id),
+    KEY idx_date (balance_date),
+    UNIQUE KEY uk_warehouse_item_date (warehouse_id, item_id, balance_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "DROP TABLE IF EXISTS inventory_opening_balances",
+];

database/migrations/Phase_57_001_create_check_lifecycle_tracking.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS instrument_status_history (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    instrument_id INT UNSIGNED NOT NULL,
+    from_status VARCHAR(30) NULL,
+    to_status VARCHAR(30) NOT NULL,
+    transition_date DATE NOT NULL,
+    bank_account_id INT UNSIGNED NULL,
+    endorsed_to VARCHAR(255) NULL,
+    bounce_reason VARCHAR(500) NULL,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_instrument (instrument_id),
+    KEY idx_date (transition_date),
+    KEY idx_status (to_status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE negotiable_instruments ADD COLUMN deposited_date DATE NULL AFTER due_date;
+ALTER TABLE negotiable_instruments ADD COLUMN collected_date DATE NULL AFTER deposited_date;
+ALTER TABLE negotiable_instruments ADD COLUMN bounced_date DATE NULL AFTER collected_date;
+ALTER TABLE negotiable_instruments ADD COLUMN bounce_reason VARCHAR(500) NULL AFTER bounced_date;
+ALTER TABLE negotiable_instruments ADD COLUMN endorsed_to VARCHAR(255) NULL AFTER bounce_reason;
+ALTER TABLE negotiable_instruments ADD COLUMN endorsed_date DATE NULL AFTER endorsed_to;
+ALTER TABLE negotiable_instruments ADD COLUMN portfolio_id INT UNSIGNED NULL AFTER endorsed_date",
+    'down' => "
+ALTER TABLE negotiable_instruments DROP COLUMN portfolio_id;
+ALTER TABLE negotiable_instruments DROP COLUMN endorsed_date;
+ALTER TABLE negotiable_instruments DROP COLUMN endorsed_to;
+ALTER TABLE negotiable_instruments DROP COLUMN bounce_reason;
+ALTER TABLE negotiable_instruments DROP COLUMN bounced_date;
+ALTER TABLE negotiable_instruments DROP COLUMN collected_date;
+ALTER TABLE negotiable_instruments DROP COLUMN deposited_date;
+DROP TABLE IF EXISTS instrument_status_history",
+];

database/migrations/Phase_57_002_create_cross_entity_settlements.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS cross_entity_settlements (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    settlement_number VARCHAR(50) NOT NULL,
+    settlement_date DATE NOT NULL,
+    from_entity_type ENUM('customer','supplier','bank','safe') NOT NULL,
+    from_entity_id INT UNSIGNED NOT NULL,
+    from_entity_name VARCHAR(255) NOT NULL,
+    to_entity_type ENUM('customer','supplier','bank','safe') NOT NULL,
+    to_entity_id INT UNSIGNED NOT NULL,
+    to_entity_name VARCHAR(255) NOT NULL,
+    amount DECIMAL(15,2) NOT NULL,
+    purpose ENUM('payment','advance','adjustment','transfer') NOT NULL DEFAULT 'payment',
+    description VARCHAR(500) NULL,
+    journal_entry_id INT UNSIGNED NULL,
+    status ENUM('draft','approved','posted','cancelled') NOT NULL DEFAULT 'draft',
+    approved_by INT UNSIGNED NULL,
+    approved_at DATETIME NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    KEY idx_date (settlement_date),
+    KEY idx_from (from_entity_type, from_entity_id),
+    KEY idx_to (to_entity_type, to_entity_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "DROP TABLE IF EXISTS cross_entity_settlements",
+];

database/migrations/Phase_57_003_create_bank_loans.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS bank_loans (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    loan_number VARCHAR(50) NOT NULL,
+    bank_account_id INT UNSIGNED NOT NULL,
+    loan_type ENUM('term','revolving','overdraft','mortgage') NOT NULL DEFAULT 'term',
+    principal_amount DECIMAL(15,2) NOT NULL,
+    interest_rate DECIMAL(5,4) NOT NULL,
+    term_months INT UNSIGNED NOT NULL,
+    start_date DATE NOT NULL,
+    end_date DATE NOT NULL,
+    monthly_payment DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    outstanding_balance DECIMAL(15,2) NOT NULL,
+    total_interest DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    total_paid DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    status ENUM('active','paid_off','defaulted','restructured') NOT NULL DEFAULT 'active',
+    collateral_description TEXT NULL,
+    notes TEXT NULL,
+    journal_entry_id INT UNSIGNED NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_loan_number (loan_number),
+    KEY idx_bank (bank_account_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS bank_loan_schedule (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    loan_id INT UNSIGNED NOT NULL,
+    installment_number INT UNSIGNED NOT NULL,
+    due_date DATE NOT NULL,
+    principal_amount DECIMAL(15,2) NOT NULL,
+    interest_amount DECIMAL(15,2) NOT NULL,
+    total_amount DECIMAL(15,2) NOT NULL,
+    paid_amount DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    paid_date DATE NULL,
+    status ENUM('upcoming','due','paid','overdue') NOT NULL DEFAULT 'upcoming',
+    payment_reference VARCHAR(100) NULL,
+    journal_entry_id INT UNSIGNED NULL,
+    KEY idx_loan (loan_id),
+    KEY idx_due_date (due_date),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS daily_cash_movements (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    movement_date DATE NOT NULL,
+    bank_account_id INT UNSIGNED NULL,
+    safe_id INT UNSIGNED NULL,
+    opening_balance DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    total_inflows DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    total_outflows DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    closing_balance DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    is_reconciled TINYINT(1) NOT NULL DEFAULT 0,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_date_bank (movement_date, bank_account_id),
+    UNIQUE KEY uk_date_safe (movement_date, safe_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "
+DROP TABLE IF EXISTS daily_cash_movements;
+DROP TABLE IF EXISTS bank_loan_schedule;
+DROP TABLE IF EXISTS bank_loans",
+];

database/migrations/Phase_58_001_create_supplier_quotes.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS supplier_price_quotes (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    quote_number VARCHAR(50) NOT NULL,
+    requisition_id INT UNSIGNED NULL,
+    supplier_id INT UNSIGNED NOT NULL,
+    request_date DATE NOT NULL,
+    response_date DATE NULL,
+    expiry_date DATE NULL,
+    status ENUM('requested','received','evaluated','accepted','rejected','expired') NOT NULL DEFAULT 'requested',
+    delivery_terms VARCHAR(255) NULL,
+    payment_terms VARCHAR(255) NULL,
+    total_amount DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    currency VARCHAR(3) NOT NULL DEFAULT 'EGP',
+    notes TEXT NULL,
+    evaluation_id INT UNSIGNED NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_quote_number (quote_number),
+    KEY idx_supplier (supplier_id),
+    KEY idx_requisition (requisition_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS supplier_quote_items (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    quote_id INT UNSIGNED NOT NULL,
+    item_id INT UNSIGNED NOT NULL,
+    item_description VARCHAR(500) NULL,
+    quantity DECIMAL(12,3) NOT NULL,
+    unit_price DECIMAL(15,2) NOT NULL,
+    total_price DECIMAL(15,2) NOT NULL,
+    delivery_days INT UNSIGNED NULL,
+    notes VARCHAR(500) NULL,
+    KEY idx_quote (quote_id),
+    KEY idx_item (item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS quote_evaluations (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    evaluation_number VARCHAR(50) NOT NULL,
+    requisition_id INT UNSIGNED NULL,
+    evaluation_date DATE NOT NULL,
+    status ENUM('draft','completed','approved') NOT NULL DEFAULT 'draft',
+    winning_quote_id INT UNSIGNED NULL,
+    justification TEXT NULL,
+    purchase_order_id INT UNSIGNED NULL,
+    evaluated_by INT UNSIGNED NULL,
+    approved_by INT UNSIGNED NULL,
+    approved_at DATETIME NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_eval_number (evaluation_number),
+    KEY idx_requisition (requisition_id),
+    KEY idx_winning_quote (winning_quote_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS supplier_payment_schedules (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    supplier_id INT UNSIGNED NOT NULL,
+    invoice_id INT UNSIGNED NULL,
+    schedule_number VARCHAR(50) NOT NULL,
+    total_amount DECIMAL(15,2) NOT NULL,
+    installments_count INT UNSIGNED NOT NULL,
+    status ENUM('active','completed','cancelled') NOT NULL DEFAULT 'active',
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_supplier (supplier_id),
+    KEY idx_invoice (invoice_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS supplier_payment_schedule_items (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    schedule_id INT UNSIGNED NOT NULL,
+    installment_number INT UNSIGNED NOT NULL,
+    due_date DATE NOT NULL,
+    amount DECIMAL(15,2) NOT NULL,
+    payment_method ENUM('cash','check','transfer') NOT NULL DEFAULT 'cash',
+    paid_amount DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    paid_date DATE NULL,
+    status ENUM('upcoming','due','paid','overdue') NOT NULL DEFAULT 'upcoming',
+    payment_id INT UNSIGNED NULL,
+    KEY idx_schedule (schedule_id),
+    KEY idx_due_date (due_date),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS item_price_history (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    supplier_id INT UNSIGNED NULL,
+    price_type ENUM('purchase','sale','standard') NOT NULL DEFAULT 'purchase',
+    price DECIMAL(15,2) NOT NULL,
+    effective_date DATE NOT NULL,
+    document_type VARCHAR(50) NULL,
+    document_id INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_item (item_id),
+    KEY idx_supplier (supplier_id),
+    KEY idx_item_supplier (item_id, supplier_id),
+    KEY idx_date (effective_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "
+DROP TABLE IF EXISTS item_price_history;
+DROP TABLE IF EXISTS supplier_payment_schedule_items;
+DROP TABLE IF EXISTS supplier_payment_schedules;
+DROP TABLE IF EXISTS quote_evaluations;
+DROP TABLE IF EXISTS supplier_quote_items;
+DROP TABLE IF EXISTS supplier_price_quotes",
+];

database/migrations/Phase_59_001_create_hr_overtime_shifts.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS hr_overtime_types (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    rate_multiplier DECIMAL(4,2) NOT NULL DEFAULT 1.50,
+    max_hours_per_day DECIMAL(4,2) NULL,
+    max_hours_per_month DECIMAL(5,2) NULL,
+    requires_approval TINYINT(1) NOT NULL DEFAULT 1,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_overtime_requests (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    overtime_type_id INT UNSIGNED NOT NULL,
+    request_date DATE NOT NULL,
+    start_time TIME NOT NULL,
+    end_time TIME NOT NULL,
+    hours DECIMAL(4,2) NOT NULL,
+    reason VARCHAR(500) NULL,
+    status ENUM('pending','approved','rejected','cancelled') NOT NULL DEFAULT 'pending',
+    approved_by INT UNSIGNED NULL,
+    approved_at DATETIME NULL,
+    rejection_reason VARCHAR(500) NULL,
+    payroll_run_id INT UNSIGNED NULL,
+    calculated_amount DECIMAL(12,2) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_employee (employee_id),
+    KEY idx_date (request_date),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_attendance_violations (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    attendance_id INT UNSIGNED NULL,
+    violation_date DATE NOT NULL,
+    violation_type ENUM('late_arrival','early_departure','absence','unauthorized_leave','missing_punch') NOT NULL,
+    scheduled_time TIME NULL,
+    actual_time TIME NULL,
+    difference_minutes INT NOT NULL DEFAULT 0,
+    is_excused TINYINT(1) NOT NULL DEFAULT 0,
+    excuse_reason VARCHAR(500) NULL,
+    penalty_applied TINYINT(1) NOT NULL DEFAULT 0,
+    penalty_amount DECIMAL(12,2) NULL,
+    penalty_description VARCHAR(255) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_employee (employee_id),
+    KEY idx_date (violation_date),
+    KEY idx_type (violation_type)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_permission_requests (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    permission_date DATE NOT NULL,
+    start_time TIME NOT NULL,
+    end_time TIME NOT NULL,
+    hours DECIMAL(4,2) NOT NULL,
+    reason VARCHAR(500) NOT NULL,
+    status ENUM('pending','approved','rejected') NOT NULL DEFAULT 'pending',
+    approved_by INT UNSIGNED NULL,
+    approved_at DATETIME NULL,
+    monthly_total_hours DECIMAL(5,2) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_employee (employee_id),
+    KEY idx_date (permission_date),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_shifts (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    start_time TIME NOT NULL,
+    end_time TIME NOT NULL,
+    break_start TIME NULL,
+    break_end TIME NULL,
+    break_duration_minutes INT UNSIGNED NOT NULL DEFAULT 0,
+    working_hours DECIMAL(4,2) NOT NULL,
+    grace_period_minutes INT UNSIGNED NOT NULL DEFAULT 15,
+    early_leave_threshold_minutes INT UNSIGNED NOT NULL DEFAULT 15,
+    is_night_shift TINYINT(1) NOT NULL DEFAULT 0,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_shift_assignments (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NOT NULL,
+    shift_id INT UNSIGNED NOT NULL,
+    start_date DATE NOT NULL,
+    end_date DATE NULL,
+    rotation_pattern ENUM('fixed','weekly','biweekly','monthly') NOT NULL DEFAULT 'fixed',
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_employee (employee_id),
+    KEY idx_shift (shift_id),
+    KEY idx_active (is_active, start_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_insurance_config (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    effective_date DATE NOT NULL,
+    basic_salary_cap DECIMAL(12,2) NOT NULL,
+    variable_salary_cap DECIMAL(12,2) NOT NULL,
+    employer_basic_rate DECIMAL(5,4) NOT NULL,
+    employer_variable_rate DECIMAL(5,4) NOT NULL,
+    employee_basic_rate DECIMAL(5,4) NOT NULL,
+    employee_variable_rate DECIMAL(5,4) NOT NULL,
+    min_subscription_salary DECIMAL(12,2) NOT NULL DEFAULT 0.00,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_effective (effective_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS hr_tax_brackets (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    bracket_order INT UNSIGNED NOT NULL,
+    from_amount DECIMAL(15,2) NOT NULL,
+    to_amount DECIMAL(15,2) NOT NULL,
+    rate DECIMAL(5,4) NOT NULL,
+    annual_exemption DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    effective_date DATE NOT NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_effective (effective_date),
+    KEY idx_order (bracket_order)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "
+DROP TABLE IF EXISTS hr_tax_brackets;
+DROP TABLE IF EXISTS hr_insurance_config;
+DROP TABLE IF EXISTS hr_shift_assignments;
+DROP TABLE IF EXISTS hr_shifts;
+DROP TABLE IF EXISTS hr_permission_requests;
+DROP TABLE IF EXISTS hr_attendance_violations;
+DROP TABLE IF EXISTS hr_overtime_requests;
+DROP TABLE IF EXISTS hr_overtime_types",
+];

database/migrations/Phase_60_001_create_bom_and_multi_units.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS bill_of_materials (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    bom_code VARCHAR(50) NOT NULL,
+    version INT UNSIGNED NOT NULL DEFAULT 1,
+    name_ar VARCHAR(255) NOT NULL,
+    name_en VARCHAR(255) NULL,
+    output_quantity DECIMAL(12,3) NOT NULL DEFAULT 1.000,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_bom_code (bom_code),
+    KEY idx_item (item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS bom_components (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    bom_id INT UNSIGNED NOT NULL,
+    component_item_id INT UNSIGNED NOT NULL,
+    quantity DECIMAL(12,3) NOT NULL,
+    unit VARCHAR(50) NULL,
+    waste_percentage DECIMAL(5,2) NOT NULL DEFAULT 0.00,
+    is_optional TINYINT(1) NOT NULL DEFAULT 0,
+    sort_order INT UNSIGNED NOT NULL DEFAULT 0,
+    notes VARCHAR(500) NULL,
+    KEY idx_bom (bom_id),
+    KEY idx_component (component_item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS item_units (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    unit_name_ar VARCHAR(50) NOT NULL,
+    unit_name_en VARCHAR(50) NULL,
+    conversion_factor DECIMAL(12,4) NOT NULL DEFAULT 1.0000,
+    is_base_unit TINYINT(1) NOT NULL DEFAULT 0,
+    is_purchase_unit TINYINT(1) NOT NULL DEFAULT 0,
+    is_sales_unit TINYINT(1) NOT NULL DEFAULT 0,
+    barcode VARCHAR(50) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_item (item_id),
+    KEY idx_base (item_id, is_base_unit)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS item_attributes (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    attribute_type ENUM('color','size','material','weight','custom') NOT NULL DEFAULT 'custom',
+    possible_values JSON NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS item_attribute_values (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    attribute_id INT UNSIGNED NOT NULL,
+    value VARCHAR(255) NOT NULL,
+    KEY idx_item (item_id),
+    KEY idx_attribute (attribute_id),
+    UNIQUE KEY uk_item_attr (item_id, attribute_id, value)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS item_variants (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    item_id INT UNSIGNED NOT NULL,
+    variant_code VARCHAR(50) NOT NULL,
+    variant_name_ar VARCHAR(255) NOT NULL,
+    attributes JSON NOT NULL,
+    sku VARCHAR(50) NULL,
+    barcode VARCHAR(50) NULL,
+    additional_cost DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_variant_code (variant_code),
+    KEY idx_item (item_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS sales_representatives (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    employee_id INT UNSIGNED NULL,
+    code VARCHAR(20) NOT NULL,
+    name_ar VARCHAR(255) NOT NULL,
+    name_en VARCHAR(255) NULL,
+    phone VARCHAR(20) NULL,
+    email VARCHAR(100) NULL,
+    commission_type ENUM('flat','percentage','tiered') NOT NULL DEFAULT 'percentage',
+    commission_rate DECIMAL(5,2) NOT NULL DEFAULT 0.00,
+    target_amount DECIMAL(15,2) NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_code (code),
+    KEY idx_employee (employee_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS sales_commissions (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    representative_id INT UNSIGNED NOT NULL,
+    sale_id INT UNSIGNED NOT NULL,
+    sale_amount DECIMAL(15,2) NOT NULL,
+    commission_rate DECIMAL(5,2) NOT NULL,
+    commission_amount DECIMAL(15,2) NOT NULL,
+    period_month DATE NOT NULL,
+    status ENUM('calculated','approved','paid') NOT NULL DEFAULT 'calculated',
+    paid_date DATE NULL,
+    payment_reference VARCHAR(100) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_rep (representative_id),
+    KEY idx_sale (sale_id),
+    KEY idx_period (period_month),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS customer_price_lists (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    discount_type ENUM('percentage','fixed') NOT NULL DEFAULT 'percentage',
+    discount_value DECIMAL(10,2) NOT NULL DEFAULT 0.00,
+    priority INT UNSIGNED NOT NULL DEFAULT 0,
+    start_date DATE NULL,
+    end_date DATE NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS customer_item_prices (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    member_id INT UNSIGNED NULL,
+    price_list_id INT UNSIGNED NULL,
+    item_id INT UNSIGNED NOT NULL,
+    category_id INT UNSIGNED NULL,
+    discount_type ENUM('percentage','fixed') NOT NULL DEFAULT 'percentage',
+    discount_value DECIMAL(10,2) NOT NULL DEFAULT 0.00,
+    special_price DECIMAL(15,2) NULL,
+    start_date DATE NULL,
+    end_date DATE NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_member (member_id),
+    KEY idx_item (item_id),
+    KEY idx_price_list (price_list_id),
+    KEY idx_category (category_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci",
+    'down' => "
+DROP TABLE IF EXISTS customer_item_prices;
+DROP TABLE IF EXISTS customer_price_lists;
+DROP TABLE IF EXISTS sales_commissions;
+DROP TABLE IF EXISTS sales_representatives;
+DROP TABLE IF EXISTS item_variants;
+DROP TABLE IF EXISTS item_attribute_values;
+DROP TABLE IF EXISTS item_attributes;
+DROP TABLE IF EXISTS item_units;
+DROP TABLE IF EXISTS bom_components;
+DROP TABLE IF EXISTS bill_of_materials",
+];

database/migrations/Phase_61_001_create_movement_engine_multicurrency.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS movement_types (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    code VARCHAR(30) NOT NULL,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    module ENUM('sales','inventory','procurement') NOT NULL,
+    direction ENUM('in','out','neutral') NOT NULL,
+    affects_stock TINYINT(1) NOT NULL DEFAULT 1,
+    posts_to_gl TINYINT(1) NOT NULL DEFAULT 1,
+    requires_approval TINYINT(1) NOT NULL DEFAULT 0,
+    creates_ar TINYINT(1) NOT NULL DEFAULT 0,
+    creates_ap TINYINT(1) NOT NULL DEFAULT 0,
+    allows_discount TINYINT(1) NOT NULL DEFAULT 1,
+    allows_tax TINYINT(1) NOT NULL DEFAULT 1,
+    party_types JSON NULL,
+    auto_number_prefix VARCHAR(10) NULL,
+    auto_number_next INT UNSIGNED NOT NULL DEFAULT 1,
+    print_template VARCHAR(100) NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    sort_order INT UNSIGNED NOT NULL DEFAULT 0,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_code (code)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS movement_specifications (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    movement_type_id INT UNSIGNED NOT NULL,
+    spec_key VARCHAR(50) NOT NULL,
+    spec_value TEXT NULL,
+    spec_type ENUM('boolean','string','integer','decimal','account','json') NOT NULL DEFAULT 'string',
+    description_ar VARCHAR(255) NULL,
+    KEY idx_movement_type (movement_type_id),
+    UNIQUE KEY uk_type_key (movement_type_id, spec_key)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS currencies (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    code VARCHAR(3) NOT NULL,
+    name_ar VARCHAR(50) NOT NULL,
+    name_en VARCHAR(50) NULL,
+    symbol VARCHAR(10) NOT NULL,
+    decimal_places TINYINT UNSIGNED NOT NULL DEFAULT 2,
+    is_base_currency TINYINT(1) NOT NULL DEFAULT 0,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_code (code)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS exchange_rates (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    currency_id INT UNSIGNED NOT NULL,
+    rate_date DATE NOT NULL,
+    buy_rate DECIMAL(15,6) NOT NULL,
+    sell_rate DECIMAL(15,6) NOT NULL,
+    mid_rate DECIMAL(15,6) NOT NULL,
+    source VARCHAR(50) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_currency (currency_id),
+    KEY idx_date (rate_date),
+    UNIQUE KEY uk_currency_date (currency_id, rate_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE sales ADD COLUMN currency_code VARCHAR(3) NULL DEFAULT 'EGP' AFTER total_amount;
+ALTER TABLE sales ADD COLUMN exchange_rate DECIMAL(15,6) NULL DEFAULT 1.000000 AFTER currency_code;
+ALTER TABLE sales ADD COLUMN representative_id INT UNSIGNED NULL AFTER exchange_rate;
+
+ALTER TABLE purchase_orders ADD COLUMN currency_code VARCHAR(3) NULL DEFAULT 'EGP' AFTER total_amount;
+ALTER TABLE purchase_orders ADD COLUMN exchange_rate DECIMAL(15,6) NULL DEFAULT 1.000000 AFTER currency_code",
+    'down' => "
+ALTER TABLE purchase_orders DROP COLUMN exchange_rate;
+ALTER TABLE purchase_orders DROP COLUMN currency_code;
+ALTER TABLE sales DROP COLUMN representative_id;
+ALTER TABLE sales DROP COLUMN exchange_rate;
+ALTER TABLE sales DROP COLUMN currency_code;
+DROP TABLE IF EXISTS exchange_rates;
+DROP TABLE IF EXISTS currencies;
+DROP TABLE IF EXISTS movement_specifications;
+DROP TABLE IF EXISTS movement_types",
+];

database/migrations/Phase_62_001_create_documentary_credits_guarantees.php

+<?php
+declare(strict_types=1);
+
+return [
+    'up' => "
+CREATE TABLE IF NOT EXISTS documentary_credits (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    lc_number VARCHAR(50) NOT NULL,
+    issuing_bank_id INT UNSIGNED NOT NULL,
+    beneficiary_supplier_id INT UNSIGNED NULL,
+    beneficiary_name VARCHAR(255) NOT NULL,
+    amount DECIMAL(15,2) NOT NULL,
+    currency_code VARCHAR(3) NOT NULL DEFAULT 'EGP',
+    margin_amount DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    margin_percentage DECIMAL(5,2) NOT NULL DEFAULT 0.00,
+    opening_date DATE NOT NULL,
+    expiry_date DATE NOT NULL,
+    shipment_date DATE NULL,
+    status ENUM('opened','shipped','documents_presented','partial_paid','paid','closed','cancelled') NOT NULL DEFAULT 'opened',
+    terms TEXT NULL,
+    purchase_order_id INT UNSIGNED NULL,
+    vendor_invoice_id INT UNSIGNED NULL,
+    margin_journal_id INT UNSIGNED NULL,
+    payment_journal_id INT UNSIGNED NULL,
+    total_expenses DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_lc_number (lc_number),
+    KEY idx_bank (issuing_bank_id),
+    KEY idx_supplier (beneficiary_supplier_id),
+    KEY idx_status (status)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS lc_documents (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    lc_id INT UNSIGNED NOT NULL,
+    document_type ENUM('invoice','packing_list','bill_of_lading','insurance','certificate_of_origin','inspection','other') NOT NULL,
+    document_number VARCHAR(100) NULL,
+    document_date DATE NULL,
+    received_date DATE NULL,
+    status ENUM('pending','received','verified','discrepant') NOT NULL DEFAULT 'pending',
+    discrepancy_notes TEXT NULL,
+    file_path VARCHAR(500) NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_lc (lc_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS letters_of_guarantee (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    guarantee_number VARCHAR(50) NOT NULL,
+    bank_account_id INT UNSIGNED NOT NULL,
+    beneficiary_name VARCHAR(255) NOT NULL,
+    guarantee_type ENUM('tender','performance','advance_payment','maintenance','customs','other') NOT NULL,
+    amount DECIMAL(15,2) NOT NULL,
+    currency_code VARCHAR(3) NOT NULL DEFAULT 'EGP',
+    margin_amount DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    margin_percentage DECIMAL(5,2) NOT NULL DEFAULT 0.00,
+    commission_rate DECIMAL(5,4) NOT NULL DEFAULT 0.0000,
+    commission_amount DECIMAL(15,2) NOT NULL DEFAULT 0.00,
+    issue_date DATE NOT NULL,
+    expiry_date DATE NOT NULL,
+    renewal_date DATE NULL,
+    status ENUM('requested','issued','active','released','called','expired','renewed') NOT NULL DEFAULT 'requested',
+    related_contract VARCHAR(255) NULL,
+    margin_journal_id INT UNSIGNED NULL,
+    commission_journal_id INT UNSIGNED NULL,
+    notes TEXT NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at DATETIME NULL ON UPDATE CURRENT_TIMESTAMP,
+    UNIQUE KEY uk_guarantee_number (guarantee_number),
+    KEY idx_bank (bank_account_id),
+    KEY idx_type (guarantee_type),
+    KEY idx_status (status),
+    KEY idx_expiry (expiry_date)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS asset_categories (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    name_ar VARCHAR(100) NOT NULL,
+    name_en VARCHAR(100) NULL,
+    parent_id INT UNSIGNED NULL,
+    depreciation_method ENUM('straight_line','declining_balance','sum_of_years','units_of_production') NOT NULL DEFAULT 'straight_line',
+    default_useful_life_months INT UNSIGNED NOT NULL DEFAULT 60,
+    default_salvage_percentage DECIMAL(5,2) NOT NULL DEFAULT 0.00,
+    declining_rate DECIMAL(5,2) NULL,
+    asset_account_id INT UNSIGNED NULL,
+    depreciation_account_id INT UNSIGNED NULL,
+    expense_account_id INT UNSIGNED NULL,
+    is_active TINYINT(1) NOT NULL DEFAULT 1,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_parent (parent_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS asset_revaluations (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    asset_id INT UNSIGNED NOT NULL,
+    revaluation_date DATE NOT NULL,
+    old_value DECIMAL(15,2) NOT NULL,
+    new_value DECIMAL(15,2) NOT NULL,
+    difference DECIMAL(15,2) NOT NULL,
+    direction ENUM('upward','downward') NOT NULL,
+    reason VARCHAR(500) NULL,
+    appraiser_name VARCHAR(255) NULL,
+    journal_entry_id INT UNSIGNED NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_asset (asset_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+CREATE TABLE IF NOT EXISTS asset_improvements (
+    id INT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
+    asset_id INT UNSIGNED NOT NULL,
+    improvement_date DATE NOT NULL,
+    description VARCHAR(500) NOT NULL,
+    cost DECIMAL(15,2) NOT NULL,
+    extends_life_months INT UNSIGNED NOT NULL DEFAULT 0,
+    vendor_name VARCHAR(255) NULL,
+    invoice_number VARCHAR(100) NULL,
+    journal_entry_id INT UNSIGNED NULL,
+    created_by INT UNSIGNED NULL,
+    created_at DATETIME NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    KEY idx_asset (asset_id)
+) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;
+
+ALTER TABLE asset_register ADD COLUMN category_id INT UNSIGNED NULL AFTER item_id;
+ALTER TABLE asset_register ADD COLUMN insurance_policy VARCHAR(100) NULL AFTER site_location;
+ALTER TABLE asset_register ADD COLUMN insurance_expiry DATE NULL AFTER insurance_policy;
+ALTER TABLE asset_register ADD COLUMN insurance_amount DECIMAL(15,2) NULL AFTER insurance_expiry",
+    'down' => "
+ALTER TABLE asset_register DROP COLUMN insurance_amount;
+ALTER TABLE asset_register DROP COLUMN insurance_expiry;
+ALTER TABLE asset_register DROP COLUMN insurance_policy;
+ALTER TABLE asset_register DROP COLUMN category_id;
+DROP TABLE IF EXISTS asset_improvements;
+DROP TABLE IF EXISTS asset_revaluations;
+DROP TABLE IF EXISTS asset_categories;
+DROP TABLE IF EXISTS letters_of_guarantee;
+DROP TABLE IF EXISTS lc_documents;
+DROP TABLE IF EXISTS documentary_credits",
+];

database/seeds/Phase_56_001_seed_movement_types.php

+<?php
+declare(strict_types=1);
+
+return function (\App\Core\Database $db): void {
+    $types = [
+        ['code' => 'sales_invoice', 'name_ar' => 'فاتورة مبيعات', 'name_en' => 'Sales Invoice', 'module' => 'sales', 'direction' => 'out', 'affects_stock' => 1, 'posts_to_gl' => 1, 'creates_ar' => 1, 'allows_discount' => 1, 'allows_tax' => 1, 'auto_number_prefix' => 'INV', 'sort_order' => 1],
+        ['code' => 'sales_return', 'name_ar' => 'مرتجع مبيعات', 'name_en' => 'Sales Return', 'module' => 'sales', 'direction' => 'in', 'affects_stock' => 1, 'posts_to_gl' => 1, 'creates_ar' => 1, 'allows_discount' => 0, 'allows_tax' => 1, 'auto_number_prefix' => 'SRT', 'sort_order' => 2],
+        ['code' => 'sales_quotation', 'name_ar' => 'عرض سعر مبيعات', 'name_en' => 'Sales Quotation', 'module' => 'sales', 'direction' => 'neutral', 'affects_stock' => 0, 'posts_to_gl' => 0, 'creates_ar' => 0, 'allows_discount' => 1, 'allows_tax' => 1, 'auto_number_prefix' => 'SQT', 'sort_order' => 3],
+        ['code' => 'purchase_invoice', 'name_ar' => 'فاتورة مشتريات', 'name_en' => 'Purchase Invoice', 'module' => 'procurement', 'direction' => 'in', 'affects_stock' => 1, 'posts_to_gl' => 1, 'creates_ap' => 1, 'allows_discount' => 1, 'allows_tax' => 1, 'auto_number_prefix' => 'PIN', 'sort_order' => 1],
+        ['code' => 'purchase_return', 'name_ar' => 'مرتجع مشتريات', 'name_en' => 'Purchase Return', 'module' => 'procurement', 'direction' => 'out', 'affects_stock' => 1, 'posts_to_gl' => 1, 'creates_ap' => 1, 'allows_discount' => 0, 'allows_tax' => 1, 'auto_number_prefix' => 'PRT', 'sort_order' => 2],
+        ['code' => 'stock_in', 'name_ar' => 'إذن إضافة مخزون', 'name_en' => 'Stock In', 'module' => 'inventory', 'direction' => 'in', 'affects_stock' => 1, 'posts_to_gl' => 0, 'requires_approval' => 1, 'auto_number_prefix' => 'SIN', 'sort_order' => 1],
+        ['code' => 'stock_out', 'name_ar' => 'إذن صرف مخزون', 'name_en' => 'Stock Out', 'module' => 'inventory', 'direction' => 'out', 'affects_stock' => 1, 'posts_to_gl' => 0, 'requires_approval' => 1, 'auto_number_prefix' => 'SOT', 'sort_order' => 2],
+        ['code' => 'stock_transfer', 'name_ar' => 'تحويل بين مخازن', 'name_en' => 'Stock Transfer', 'module' => 'inventory', 'direction' => 'neutral', 'affects_stock' => 1, 'posts_to_gl' => 0, 'requires_approval' => 1, 'auto_number_prefix' => 'STR', 'sort_order' => 3],
+        ['code' => 'stock_adjustment', 'name_ar' => 'تسوية مخزون', 'name_en' => 'Stock Adjustment', 'module' => 'inventory', 'direction' => 'neutral', 'affects_stock' => 1, 'posts_to_gl' => 1, 'requires_approval' => 1, 'auto_number_prefix' => 'ADJ', 'sort_order' => 4],
+    ];
+
+    foreach ($types as $type) {
+        $existing = $db->selectOne("SELECT id FROM movement_types WHERE code = ?", [$type['code']]);
+        if ($existing) continue;
+
+        $db->insert('movement_types', array_merge([
+            'creates_ar' => 0,
+            'creates_ap' => 0,
+            'requires_approval' => 0,
+            'allows_discount' => 0,
+            'allows_tax' => 0,
+            'party_types' => null,
+            'auto_number_next' => 1,
+            'is_active' => 1,
+        ], $type));
+    }
+
+    // Seed base currency
+    $existing = $db->selectOne("SELECT id FROM currencies WHERE code = 'EGP'");
+    if (!$existing) {
+        $db->insert('currencies', [
+            'code' => 'EGP',
+            'name_ar' => 'جنيه مصري',
+            'name_en' => 'Egyptian Pound',
+            'symbol' => 'ج.م',
+            'decimal_places' => 2,
+            'is_base_currency' => 1,
+            'is_active' => 1,
+        ]);
+        $db->insert('currencies', [
+            'code' => 'USD',
+            'name_ar' => 'دولار أمريكي',
+            'name_en' => 'US Dollar',
+            'symbol' => '$',
+            'decimal_places' => 2,
+            'is_base_currency' => 0,
+            'is_active' => 1,
+        ]);
+        $db->insert('currencies', [
+            'code' => 'EUR',
+            'name_ar' => 'يورو',
+            'name_en' => 'Euro',
+            'symbol' => '€',
+            'decimal_places' => 2,
+            'is_base_currency' => 0,
+            'is_active' => 1,
+        ]);
+        $db->insert('currencies', [
+            'code' => 'SAR',
+            'name_ar' => 'ريال سعودي',
+            'name_en' => 'Saudi Riyal',
+            'symbol' => 'ر.س',
+            'decimal_places' => 2,
+            'is_base_currency' => 0,
+            'is_active' => 1,
+        ]);
+    }
+
+    // Seed default overtime types
+    $existing = $db->selectOne("SELECT id FROM hr_overtime_types LIMIT 1");
+    if (!$existing) {
+        $db->insert('hr_overtime_types', ['name_ar' => 'عمل إضافي عادي', 'name_en' => 'Normal Overtime', 'rate_multiplier' => '1.50', 'max_hours_per_day' => '4.00', 'max_hours_per_month' => '50.00']);
+        $db->insert('hr_overtime_types', ['name_ar' => 'عمل إضافي إجازات', 'name_en' => 'Holiday Overtime', 'rate_multiplier' => '2.00', 'max_hours_per_day' => '8.00', 'max_hours_per_month' => '30.00']);
+        $db->insert('hr_overtime_types', ['name_ar' => 'عمل إضافي ليلي', 'name_en' => 'Night Overtime', 'rate_multiplier' => '1.75', 'max_hours_per_day' => '6.00', 'max_hours_per_month' => '40.00']);
+    }
+
+    // Seed Egyptian insurance config (2024 rates)
+    $existing = $db->selectOne("SELECT id FROM hr_insurance_config LIMIT 1");
+    if (!$existing) {
+        $db->insert('hr_insurance_config', [
+            'effective_date' => '2024-01-01',
+            'basic_salary_cap' => '12600.00',
+            'variable_salary_cap' => '10080.00',
+            'employer_basic_rate' => '0.1875',
+            'employer_variable_rate' => '0.1575',
+            'employee_basic_rate' => '0.1100',
+            'employee_variable_rate' => '0.1100',
+            'min_subscription_salary' => '2000.00',
+            'is_active' => 1,
+        ]);
+    }
+
+    // Seed Egyptian tax brackets (2024)
+    $existing = $db->selectOne("SELECT id FROM hr_tax_brackets LIMIT 1");
+    if (!$existing) {
+        $brackets = [
+            ['order' => 1, 'from' => '0', 'to' => '40000', 'rate' => '0.0000', 'exemption' => '20000'],
+            ['order' => 2, 'from' => '40000', 'to' => '55000', 'rate' => '0.1000', 'exemption' => '0'],
+            ['order' => 3, 'from' => '55000', 'to' => '70000', 'rate' => '0.1500', 'exemption' => '0'],
+            ['order' => 4, 'from' => '70000', 'to' => '200000', 'rate' => '0.2000', 'exemption' => '0'],
+            ['order' => 5, 'from' => '200000', 'to' => '400000', 'rate' => '0.2250', 'exemption' => '0'],
+            ['order' => 6, 'from' => '400000', 'to' => '600000', 'rate' => '0.2500', 'exemption' => '0'],
+            ['order' => 7, 'from' => '600000', 'to' => '99999999', 'rate' => '0.2750', 'exemption' => '0'],
+        ];
+        foreach ($brackets as $b) {
+            $db->insert('hr_tax_brackets', [
+                'bracket_order' => $b['order'],
+                'from_amount' => $b['from'],
+                'to_amount' => $b['to'],
+                'rate' => $b['rate'],
+                'annual_exemption' => $b['exemption'],
+                'effective_date' => '2024-01-01',
+                'is_active' => 1,
+            ]);
+        }
+    }
+
+    // Seed default shift
+    $existing = $db->selectOne("SELECT id FROM hr_shifts LIMIT 1");
+    if (!$existing) {
+        $db->insert('hr_shifts', [
+            'name_ar' => 'الوردية الصباحية',
+            'name_en' => 'Morning Shift',
+            'start_time' => '08:00:00',
+            'end_time' => '16:00:00',
+            'break_start' => '12:00:00',
+            'break_end' => '13:00:00',
+            'break_duration_minutes' => 60,
+            'working_hours' => '7.00',
+            'grace_period_minutes' => 15,
+            'early_leave_threshold_minutes' => 15,
+            'is_night_shift' => 0,
+        ]);
+        $db->insert('hr_shifts', [
+            'name_ar' => 'الوردية المسائية',
+            'name_en' => 'Evening Shift',
+            'start_time' => '16:00:00',
+            'end_time' => '00:00:00',
+            'break_start' => '19:00:00',
+            'break_end' => '19:30:00',
+            'break_duration_minutes' => 30,
+            'working_hours' => '7.50',
+            'grace_period_minutes' => 10,
+            'early_leave_threshold_minutes' => 10,
+            'is_night_shift' => 1,
+        ]);
+    }
+};

implementation_plan.md

+# Comprehensive Implementation Plan
+## Features Gap Analysis & Implementation Roadmap
+
+Based on analysis of 15 reference ERP system PDFs (4S Technology) compared against our existing Club ERP system.
+
+---
+
+# PART 1: GAP ANALYSIS
+
+## Features We ALREADY Have (Fully Implemented)
+
+| # | Feature | Our Module | Status |
+|---|---------|-----------|--------|
+| 1 | General Ledger & Chart of Accounts | Accounting | Full hierarchical COA, GL posting, multi-type accounts |
+| 2 | Journal Entries (create/post/reverse) | Accounting | Manual + auto-posting from events |
+| 3 | Trial Balance & Financial Statements | Accounting | TB, P&L, Balance Sheet, Consolidated BS |
+| 4 | Cost Centers | Accounting | Full CRUD + budget allocation |
+| 5 | Budgets (account + cost-center level) | Accounting | With variance analysis |
+| 6 | Bank Accounts & Reconciliation | Accounting | Multi-bank, item-level reconciliation |
+| 7 | Negotiable Instruments & Portfolios | Accounting | Checks, notes, portfolio management |
+| 8 | Fiscal Year Management | Accounting | Create, close, multi-year |
+| 9 | Period Closing | Accounting | Month open/close |
+| 10 | Accounts Receivable / Payable | Accounting | AR/AP aging reports |
+| 11 | Opening Balances | Accounting | Opening entries + snapshots |
+| 12 | Multi-dimensional Accounting | Accounting | Configurable dimensions |
+| 13 | Employee Management | HR | Full profiles, departments, job titles |
+| 14 | Attendance Tracking | HR | Daily bulk entry, monthly views |
+| 15 | Leave Management | HR | Request/approve, balance tracking, calendar |
+| 16 | Payroll Processing | HR | Multi-period, calculate/approve/pay |
+| 17 | Salary Structures & Components | HR | Template-based with components |
+| 18 | Employment Contracts | HR | Create, renew, terminate |
+| 19 | Social Insurance Records | HR | Form 1 & Form 6 generation |
+| 20 | Tax Records | HR | Per-employee tracking |
+| 21 | Employee Loans | HR | Request, approve, disburse |
+| 22 | End of Service | HR | Calculate, approve, pay |
+| 23 | Performance Reviews | HR | Cycles + individual reviews |
+| 24 | Disciplinary Actions | HR | With appeals workflow |
+| 25 | Inventory Items & Categories | Inventory | Full CRUD, hierarchical categories |
+| 26 | Multiple Warehouses | Inventory | Multi-warehouse stock tracking |
+| 27 | Stock Movements (in/out) | Inventory | Transaction history, balance tracking |
+| 28 | Stock Transfers | Inventory | Inter-warehouse with approval |
+| 29 | Stock Audits (Physical Count) | Inventory | Count, variance, adjustment approval |
+| 30 | Supplier Management | Inventory | Master data, history |
+| 31 | Purchase Orders (basic) | Inventory + Procurement | With approval workflow |
+| 32 | Fixed Assets & Depreciation | Inventory | Asset register, depreciation |
+| 33 | Low Stock Alerts | Inventory | Reorder level monitoring |
+| 34 | Expiry Date Tracking | Inventory | Batch-level expiry |
+| 35 | POS / Sales Transactions | Sales | Item selection, customer lookup |
+| 36 | Sales Packages/Bundles | Sales | Pre-configured bundles |
+| 37 | Sales Refunds | Sales | Partial/full refund |
+| 38 | Sales Void | Sales | Transaction cancellation |
+| 39 | Purchase Requisitions | Procurement | Create, submit, approve, convert |
+| 40 | Goods Received Notes | Procurement | GRN with inspection |
+| 41 | Vendor Invoices | Procurement | Entry, verification, approval |
+| 42 | Three-Way Matching | Procurement | PR-GRN-Invoice matching |
+| 43 | Vendor Payments | Procurement | With approval workflow |
+| 44 | Returns to Vendor | Procurement | Full lifecycle tracking |
+| 45 | Payment Processing (cash/check/card) | Payments | Multi-method, event-driven |
+| 46 | Receipts | Receipts | Auto-generation, printing, voiding |
+| 47 | Installment Plans | Installments | Auto-schedule, interest calculation |
+| 48 | Cashier Queue | Cashier | Central payment processing |
+| 49 | Work Schedules | HR | Template-based |
+| 50 | Holidays | HR | Holiday master |
+| 51 | Employee Documents | HR | Upload, verify, archive |
+| 52 | Daily/Monthly Sales Reports | Sales | By day, month, item |
+| 53 | Procurement Reports | Procurement | Volume, performance, overdue |
+
+---
+
+## Features We DON'T Have (Gaps)
+
+### CATEGORY A: High-Impact Business Features (Core ERP Capabilities)
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| A1 | Configurable Movement Specifications Engine (26+ params per movement type) | Sales, Inventory, Purchasing | HIGH | HIGH |
+| A2 | Multi-segment hierarchical item codes (XX-XX-XX-XX-XXXXXX) | Basic ERP, Inventory, Sales | MEDIUM | MEDIUM |
+| A3 | Bill of Materials (BOM) / Sub-components for composite items | Basic ERP, Inventory | HIGH | HIGH |
+| A4 | Supplier Price Quote solicitation & evaluation workflow | Purchasing | HIGH | MEDIUM |
+| A5 | Side-by-side quote comparison across suppliers | Purchasing | HIGH | MEDIUM |
+| A6 | Credit limit system for customers with auto-calculated allowed limit | Sales | HIGH | LOW |
+| A7 | Supplier credit limit with auto-calculated allowed limit | Purchasing | HIGH | LOW |
+| A8 | Documentary Credits (اعتمادات مستندية) | Banks | MEDIUM | HIGH |
+| A9 | Letter of Guarantee management (خطابات ضمان) | Banks | MEDIUM | HIGH |
+| A10 | Bank Loan management | Banks | MEDIUM | MEDIUM |
+| A11 | Debit/Credit settlements across entities (cross-entity) | Purchasing, Banks | MEDIUM | MEDIUM |
+| A12 | Sales Representative & Commission management | Sales | MEDIUM | MEDIUM |
+| A13 | Multi-currency transactions (full support) | Basic ERP | MEDIUM | HIGH |
+| A14 | Hijri/Gregorian dual calendar | Basic ERP | LOW | MEDIUM |
+| A15 | Franchise-based supplier account calculation (3 methods) | Purchasing | LOW | MEDIUM |
+
+### CATEGORY B: Fixed Assets Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| B1 | Asset categories with configurable depreciation methods per category | Fixed Assets | HIGH | MEDIUM |
+| B2 | Asset location/site tracking with transfers | Fixed Assets | MEDIUM | LOW |
+| B3 | Asset custody tracking (عهدة) with employee assignment | Fixed Assets | HIGH | LOW |
+| B4 | Asset revaluation | Fixed Assets | MEDIUM | MEDIUM |
+| B5 | Asset insurance tracking per asset | Fixed Assets | LOW | LOW |
+| B6 | Multiple depreciation methods (straight-line, declining balance, production-units, sum-of-years) | Fixed Assets | HIGH | MEDIUM |
+| B7 | Asset improvement/addition tracking | Fixed Assets | MEDIUM | LOW |
+| B8 | Partial disposal (sell/scrap portion of asset) | Fixed Assets | LOW | MEDIUM |
+
+### CATEGORY C: HR & Payroll Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| C1 | Overtime system with configurable rates per period/type | HR, Wages | HIGH | MEDIUM |
+| C2 | Shift management with rotation and assignment | Attendance | MEDIUM | MEDIUM |
+| C3 | Fingerprint/biometric device integration | Attendance | HIGH | HIGH |
+| C4 | Attendance violation auto-detection (late, early leave, absence) | Attendance | HIGH | MEDIUM |
+| C5 | Permission requests (hourly leaves) | Attendance | MEDIUM | LOW |
+| C6 | Mission/travel tracking | Attendance | LOW | LOW |
+| C7 | Overtime request & approval workflow | Attendance | MEDIUM | LOW |
+| C8 | Social insurance auto-calculation (employer + employee shares with legal limits) | Wages | HIGH | MEDIUM |
+| C9 | Progressive tax bracket auto-calculation | Wages | HIGH | MEDIUM |
+| C10 | Configurable allowance/deduction formulas | Wages | MEDIUM | MEDIUM |
+| C11 | Employee bonus system with configurable criteria | Wages | MEDIUM | LOW |
+| C12 | Salary hold/release mechanism | Wages | LOW | LOW |
+| C13 | Retroactive salary adjustments | Wages | MEDIUM | MEDIUM |
+| C14 | Monthly salary comparison report (variance analysis) | Wages | LOW | LOW |
+
+### CATEGORY D: Purchasing & Procurement Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| D1 | Internal Purchase Request → Quote → Evaluation → PO full cycle | Purchasing | HIGH | MEDIUM |
+| D2 | Purchase delay/overdue delivery tracking | Purchasing | HIGH | LOW |
+| D3 | Item price deviation monitoring & alerts | Purchasing | MEDIUM | LOW |
+| D4 | Item vs. budget comparison for purchases | Purchasing | MEDIUM | LOW |
+| D5 | Daily item purchases analysis | Purchasing | LOW | LOW |
+| D6 | Supplier debt aging report | Purchasing | MEDIUM | LOW |
+| D7 | Payment scheduling/installments for suppliers (جدولة) | Purchasing | MEDIUM | MEDIUM |
+| D8 | Specific PO balance tracking (qty requested vs received vs remaining, delivery %) | Purchasing | HIGH | LOW |
+| D9 | Items linked to suppliers cross-reference report | Purchasing | LOW | LOW |
+| D10 | Movement approval workflow (بيان اعتماد الحركات) | Purchasing | MEDIUM | MEDIUM |
+
+### CATEGORY E: Banking Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| E1 | Check deposit and collection lifecycle tracking (issued→deposited→collected/bounced) | Banks | HIGH | MEDIUM |
+| E2 | Check endorsement/transfer (تظهير) | Banks | MEDIUM | MEDIUM |
+| E3 | Payment note status update with portfolio-based batch processing | Banks, Purchasing | MEDIUM | LOW |
+| E4 | Paper/Check multi-criteria inquiry (by serial, number, bank, date, status) | Purchasing | MEDIUM | LOW |
+| E5 | Daily cash movement report for safes/treasuries | Banks | MEDIUM | LOW |
+| E6 | Payment notes analysis (summary: direct vs indirect, checks vs promissory) | Purchasing | LOW | LOW |
+
+### CATEGORY F: Sales Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| F1 | Customer discount rates (per-customer per-item pricing) | Sales | MEDIUM | MEDIUM |
+| F2 | Sales returns with automatic warehouse stock update | Sales | HIGH | LOW |
+| F3 | Multiple configurable sales movement types (invoice, return, quotation, etc.) | Sales | MEDIUM | MEDIUM |
+| F4 | Sales collection notes/checks from customers | Sales | MEDIUM | MEDIUM |
+| F5 | Customer account statement (detailed and summary) | Sales | HIGH | LOW |
+| F6 | Customer current position report (all customers snapshot) | Sales | MEDIUM | LOW |
+| F7 | Customer movement tracking in period | Sales | LOW | LOW |
+
+### CATEGORY G: Inventory Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| G1 | Opening balance by item per warehouse (inventory initialization) | Inventory | HIGH | LOW |
+| G2 | Item price history tracking (first, current, average purchase prices) | Inventory | MEDIUM | LOW |
+| G3 | Supplier-to-item code mapping (supplier part numbers) | Inventory | LOW | LOW |
+| G4 | Color/variant/attribute tracking per item group | Inventory | MEDIUM | MEDIUM |
+| G5 | Multiple units per item with conversion factors | Inventory | HIGH | MEDIUM |
+| G6 | Contractor entity type (separate from customer/supplier) | Inventory | LOW | LOW |
+| G7 | Previous years' balance auto-carry-forward | Inventory | MEDIUM | LOW |
+| G8 | Configurable stock movement types | Inventory | MEDIUM | MEDIUM |
+
+### CATEGORY H: Reporting & Export Enhancements
+
+| # | Feature | Source PDF | Priority | Complexity |
+|---|---------|-----------|----------|-----------|
+| H1 | Multi-format report export (Excel, PDF, CSV, HTML) | All PDFs | HIGH | MEDIUM |
+| H2 | Report designer with configurable parameters | All PDFs | MEDIUM | HIGH |
+| H3 | Report print preview with zoom | All PDFs | LOW | LOW |
+| H4 | Supplier account statement (detailed and summary formats) | Purchasing | HIGH | LOW |
+| H5 | T-account format for supplier/customer reports | Purchasing, Sales | LOW | LOW |
+
+---
+
+# PART 2: IMPLEMENTATION PLAN
+
+## Phase 1: Quick Wins (Low Complexity, High Impact)
+**Timeline: 2-3 weeks**
+**Focus: Features that add significant value with minimal development effort**
+
+### 1.1 Customer & Supplier Credit Limits (A6, A7)
+- Add `credit_limit` column to members/suppliers tables
+- Add `allowed_limit` computed field (credit_limit - total_payments)
+- Add warning/block when transaction would exceed limit
+- UI: Show credit status on member/supplier profile
+
+### 1.2 Purchase Delay Tracking (D2)
+- Add `expected_delivery_date` to purchase_order_items
+- Create overdue delivery report (filter by date, supplier, item)
+- Dashboard widget for overdue items count
+
+### 1.3 PO Balance Tracking (D8)
+- Report showing: qty_ordered vs qty_received vs qty_remaining per PO
+- Delivery percentage calculation
+- Filter by supplier, date range, item group
+
+### 1.4 Customer Account Statement (F5)
+- Detailed report: date, document type, description, debit, credit, running balance
+- Summary report: totals only
+- Filter by date range, member code
+
+### 1.5 Supplier Account Statement (H4)
+- Same as F5 but for suppliers
+- Include purchase orders, invoices, payments, returns
+
+### 1.6 Sales Returns with Warehouse Update (F2)
+- Enhance refund process to auto-update inventory stock
+- Create stock movement record on refund
+
+### 1.7 Inventory Opening Balances (G1)
+- Screen to enter opening stock quantities per item per warehouse
+- Generate stock movement records for initialization
+- Useful for new warehouse setup or year-start
+
+### 1.8 Asset Custody Tracking (B3)
+- Add `custodian_employee_id` and `location` to asset_registers
+- Asset assignment/transfer form
+- Report: assets by employee/location
+
+### 1.9 Asset Location Tracking (B2)
+- Add `site_location` field to assets
+- Transfer form to move asset between locations
+- Asset location history log
+
+---
+
+## Phase 2: Financial & Banking Enhancements (Medium Complexity)
+**Timeline: 3-4 weeks**
+**Focus: Banking operations and financial instruments**
+
+### 2.1 Check Lifecycle Status Tracking (E1)
+- Expand negotiable_instruments with status workflow: issued → deposited → collected/bounced/endorsed
+- Status transition actions with date tracking
+- Status history log table
+
+### 2.2 Check Endorsement (E2)
+- Add endorsement capability (transfer check to another party)
+- Track endorsement chain
+- Update beneficiary on endorsement
+
+### 2.3 Payment Note Portfolio Batch Processing (E3)
+- Batch status update for multiple papers in a portfolio
+- Select portfolio → select papers → apply status change
+- Bulk operations support
+
+### 2.4 Paper/Check Multi-Criteria Inquiry (E4)
+- Advanced search screen for all negotiable instruments
+- Filter by: serial, check number, bank, date range (issue/maturity), status, party, type
+- Results grid with sort/export
+
+### 2.5 Daily Cash Movement Report (E5)
+- Safe/treasury daily movement summary
+- Opening balance + inflows - outflows = closing balance
+- Per-safe breakdown
+
+### 2.6 Debit/Credit Cross-Entity Settlements (A11)
+- Settlement transactions between suppliers, customers, banks, safes
+- Purpose types: payment, advance, adjustment
+- Auto-post journal entries for both parties
+
+### 2.7 Bank Loan Management (A10)
+- Loan master: bank, amount, rate, term, start date
+- Amortization schedule generation
+- Payment tracking against schedule
+- Outstanding balance reporting
+
+---
+
+## Phase 3: Procurement Cycle Enhancement (Medium Complexity)
+**Timeline: 3-4 weeks**
+**Focus: Complete the procurement cycle with quote management**
+
+### 3.1 Supplier Price Quote Request (A4)
+- New entity: `supplier_price_quotes`
+- Create quote request linked to purchase requisition
+- Send to multiple suppliers (track which suppliers were solicited)
+- Supplier response entry: per-item pricing, delivery terms
+
+### 3.2 Quote Evaluation & Comparison (A5)
+- Side-by-side comparison screen
+- Show all quotes for same PR on one page
+- Per-item comparison: price, delivery time, terms
+- Winner selection with justification
+
+### 3.3 Quote-to-PO Conversion (D1)
+- "Issue Purchase Order" action from evaluation screen
+- Auto-populate PO from winning quote
+- Link chain: PR → Quotes → Evaluation → PO → GRN → Invoice
+
+### 3.4 Supplier Payment Scheduling (D7)
+- Payment plans for large invoices
+- Schedule: amount, due date, method (cash/check)
+- Track paid vs pending installments
+- Alert on upcoming/overdue payments
+
+### 3.5 Item Price Deviation Monitoring (D3)
+- Track standard/expected price per item per supplier
+- Alert when invoice price deviates beyond threshold
+- Deviation report: item, supplier, expected, actual, variance %
+
+### 3.6 Purchase vs Budget Comparison (D4)
+- Link purchase categories to budget accounts
+- Report: budgeted amount vs actual purchases YTD
+- Variance highlighting (over/under budget)
+
+---
+
+## Phase 4: HR & Payroll Enhancements (Medium-High Complexity)
+**Timeline: 4-5 weeks**
+**Focus: Attendance automation, overtime, and payroll calculation improvements**
+
+### 4.1 Overtime System (C1)
+- Overtime types: normal, holiday, night
+- Configurable rate multipliers per type (1.5x, 2x, 3x)
+- Overtime request submission and approval workflow
+- Auto-calculate overtime pay in payroll
+
+### 4.2 Attendance Violation Detection (C4)
+- Define rules: grace period, late threshold, early leave threshold
+- Auto-detect violations from attendance records vs work schedule
+- Violation types: late arrival, early departure, absence, unauthorized
+- Penalty rules: deductions after X violations per month
+
+### 4.3 Permission Requests - Hourly Leaves (C5)
+- Short-duration leave requests (hours, not days)
+- Approval workflow
+- Deduct from daily attendance hours
+- Monthly summary of permissions taken
+
+### 4.4 Social Insurance Auto-Calculation (C8)
+- Egyptian social insurance rules engine
+- Basic salary cap, variable salary cap
+- Employer share % + Employee share %
+- Auto-calculate per payroll run
+- Generate Form 2 (monthly contribution)
+
+### 4.5 Progressive Tax Calculation (C9)
+- Tax brackets configuration (Egyptian tax law)
+- Exemptions and deductions configuration
+- Annual tax calculation with monthly distribution
+- Year-end reconciliation
+
+### 4.6 Shift Management (C2)
+- Shift definitions: start time, end time, break times
+- Shift rotation patterns (weekly, bi-weekly, monthly)
+- Employee-to-shift assignment
+- Shift calendar view
+
+### 4.7 Overtime Request & Approval (C7)
+- Pre-approval for planned overtime
+- Approval workflow (supervisor → HR)
+- Link approved overtime to attendance records
+
+---
+
+## Phase 5: Advanced Inventory & Sales Features (High Complexity)
+**Timeline: 5-6 weeks**
+**Focus: BOM, multi-unit, movement specifications**
+
+### 5.1 Bill of Materials (BOM) (A3)
+- New tables: `bill_of_materials`, `bom_components`
+- Define composite items with their sub-components
+- Component quantities and units
+- BOM versioning
+- Auto-deduct components on sale/production of parent item
+- Component cost roll-up for pricing
+
+### 5.2 Multiple Units per Item with Conversion (G5)
+- Table: `item_units` (item_id, unit_name, conversion_factor, is_base_unit)
+- Each item can have: piece, box (12 pieces), carton (48 pieces), etc.
+- All movements specify unit; system converts to base unit for stock
+- Purchase in one unit, sell in another
+
+### 5.3 Item Color/Variant Tracking (G4)
+- Configurable attributes per item category
+- Attribute types: color, size, material, etc.
+- Stock tracked per variant combination
+- Item variant matrix (size × color → stock)
+
+### 5.4 Configurable Stock Movement Types (G8)
+- User-definable movement types beyond in/out/transfer
+- Each type has: name, direction (in/out/neutral), affects_stock, posts_gl, requires_approval
+- Movement specifications per type
+- Auto-numbering per type
+
+### 5.5 Sales Representative & Commission (A12)
+- Sales rep master data
+- Rep assignment to customers/transactions
+- Commission rates: flat, percentage, tiered (by volume)
+- Commission calculation and reporting
+- Commission payment tracking
+
+### 5.6 Per-Customer Pricing (F1)
+- Customer-specific discount rates per item/category
+- Price lists assignable to customer groups
+- Priority: customer price > group price > default price
+- Discount reason tracking
+
+### 5.7 Sales Collection (Checks from Customers) (F4)
+- Record checks/notes received from customers
+- Collection portfolio management
+- Status tracking: received → deposited → collected/bounced
+- Link to customer account
+
+---
+
+## Phase 6: Configurable Movement Engine & Multi-Currency (Highest Complexity)
+**Timeline: 6-8 weeks**
+**Focus: System-wide configurability engine**
+
+### 6.1 Movement Specifications Engine (A1)
+This is the most complex feature - a meta-configuration system that controls behavior of all transaction types across Sales, Inventory, and Purchasing.
+
+**Core concept:** Each "movement type" (e.g., "Sales Invoice", "Purchase Return", "Stock Transfer") has ~26 configurable parameters that control its behavior:
+- Auto-numbering (start number, sequence)
+- Whether it affects stock (and direction)
+- Whether it posts to GL
+- Which accounts to post to
+- Whether it requires approval
+- Which fields are mandatory
+- Which party types are allowed (customer, supplier, warehouse)
+- Whether it creates AR/AP entries
+- Tax handling
+- Discount handling
+- Print template selection
+- Currency handling
+
+**Implementation approach:**
+- `movement_types` table: defines all available movement types
+- `movement_specifications` table: key-value parameters per movement type
+- Engine class that reads specs and controls movement behavior
+- UI for admin to configure each movement type's parameters
+- All Sales/Inventory/Procurement modules consume specs from this engine
+
+### 6.2 Multi-Currency Full Support (A13)
+- Currency master with exchange rates (daily rates)
+- Transaction currency vs. reporting currency
+- Multi-currency journal entries
+- Gain/loss on exchange rate differences
+- Reports in both transaction and reporting currencies
+- Customer/supplier balances in their currency
+- Period-end revaluation of foreign currency balances
+
+### 6.3 Multi-Segment Item Codes (A2)
+- Configurable code structure (segments, lengths, separators)
+- Hierarchical: Category - Sub-category - Group - Sub-group - Sequence
+- Auto-generate next code within segment
+- Search by any segment level
+- Reports groupable by any segment
+
+---
+
+## Phase 7: Advanced Financial Features (High Complexity)
+**Timeline: 4-5 weeks**
+**Focus: Documentary credits, guarantees, advanced banking**
+
+### 7.1 Documentary Credits (A8)
+- LC master: issuing bank, beneficiary, amount, currency, terms
+- LC lifecycle: opened → shipped → documents presented → paid → closed
+- Margin tracking (deposit held by bank)
+- Expense allocation to landed cost
+- Link to purchase orders and vendor invoices
+
+### 7.2 Letter of Guarantee (A9)
+- Guarantee master: bank, beneficiary, amount, type (tender/performance/advance)
+- Status lifecycle: requested → issued → active → released/called
+- Margin/collateral tracking
+- Expiry monitoring and renewal
+- Commission/fee tracking
+
+### 7.3 Fixed Asset Enhancements (B1, B4, B6, B7)
+- Asset categories with per-category depreciation method
+- Multiple methods: straight-line, declining balance, sum-of-years, units-of-production
+- Asset revaluation (upward/downward with journal entry)
+- Asset improvement/addition (capitalize additional costs)
+- Asset insurance tracking
+
+### 7.4 Report Export Engine (H1)
+- Universal export functionality for all reports
+- Formats: Excel (XLSX), PDF, CSV, HTML
+- Configurable columns per export
+- Scheduled report generation (email delivery)
+
+---
+
+## Phase 8: Reporting & Analytics Layer
+**Timeline: 3-4 weeks**
+**Focus: Comprehensive reporting across all modules**
+
+### 8.1 Enhanced Purchasing Reports
+- Purchase volume by supplier/item/period
+- Supplier performance scoring (delivery time, price variance, quality)
+- Purchase request follow-up status
+- Cost center expense analysis
+- Item purchases by supplier level
+
+### 8.2 Enhanced Sales Reports
+- Customer current position (all customers snapshot)
+- Customer movement tracking in period
+- Sales by rep with commission summary
+- Item margin analysis
+- Customer lifetime value
+
+### 8.3 Enhanced Inventory Reports
+- Item price history (first, current, average)
+- Stock valuation by method (FIFO, weighted average, LIFO)
+- Dead stock / slow-moving items
+- Stock turnover analysis
+- Supplier vs item cross-reference
+
+### 8.4 Enhanced Financial Reports
+- Cash flow statement
+- Payment notes analysis (direct vs indirect, type breakdown)
+- Treasury position report
+- Budget vs actual across all departments
+- Monthly comparison report (this month vs last month vs same month last year)
+
+### 8.5 Dashboard Enhancements
+- Executive dashboard: revenue, expenses, cash position, AR/AP aging
+- Procurement dashboard: pending approvals, overdue deliveries, budget utilization
+- HR dashboard: headcount, attendance %, leave utilization, payroll cost trends
+- Inventory dashboard: stock value, movement velocity, expiry warnings
+
+---
+
+# PART 3: IMPLEMENTATION PRIORITIES
+
+## Recommended Execution Order
+
+```
+Phase 1 (Quick Wins)          ← START HERE: 2-3 weeks
+  ↓
+Phase 2 (Banking)             ← 3-4 weeks  
+  ↓
+Phase 3 (Procurement Cycle)   ← 3-4 weeks
+  ↓
+Phase 4 (HR Enhancements)     ← 4-5 weeks
+  ↓
+Phase 5 (Inventory & Sales)   ← 5-6 weeks
+  ↓
+Phase 6 (Movement Engine)     ← 6-8 weeks (most complex)
+  ↓
+Phase 7 (Advanced Financial)  ← 4-5 weeks
+  ↓
+Phase 8 (Reporting)           ← 3-4 weeks
+```
+
+**Total estimated timeline: 30-39 weeks (~7-9 months)**
+
+---
+
+## Critical Path Items
+
+These features have dependencies that affect other features:
+
+1. **Movement Specifications Engine (A1)** - Many other features reference configurable movement types. Building this engine first would make phases 3-5 cleaner, but it's also the most complex. Recommendation: build a simplified version first, enhance later.
+
+2. **Multiple Units per Item (G5)** - Affects all inventory movements, sales, and procurement. Should be implemented before BOM.
+
+3. **Multi-Currency (A13)** - Touches nearly every financial transaction. Can be implemented incrementally (start with supplier/customer level, then transactions, then reporting).
+
+4. **Credit Limits (A6, A7)** - Simple to add, but must be enforced across all transaction entry points (sales, procurement, cashier).
+
+---
+
+## Database Schema Additions (Key Tables Needed)
+
+### Phase 1
+```sql
+-- Customer/Supplier credit limits (add columns to existing tables)
+ALTER TABLE members ADD credit_limit DECIMAL(15,2) DEFAULT 0;
+ALTER TABLE suppliers ADD credit_limit DECIMAL(15,2) DEFAULT 0;
+
+-- PO delivery tracking
+ALTER TABLE purchase_order_items ADD expected_delivery_date DATE NULL;
+
+-- Asset custody
+ALTER TABLE asset_registers ADD custodian_employee_id INT NULL;
+ALTER TABLE asset_registers ADD site_location VARCHAR(255) NULL;
+CREATE TABLE asset_custody_history (...);
+```
+
+### Phase 2
+```sql
+CREATE TABLE negotiable_instrument_status_history (...);
+CREATE TABLE cross_entity_settlements (...);
+CREATE TABLE bank_loans (...);
+CREATE TABLE bank_loan_schedule (...);
+```
+
+### Phase 3
+```sql
+CREATE TABLE supplier_price_quotes (...);
+CREATE TABLE supplier_quote_items (...);
+CREATE TABLE quote_evaluations (...);
+CREATE TABLE supplier_payment_schedules (...);
+CREATE TABLE item_price_history (...);
+```
+
+### Phase 4
+```sql
+CREATE TABLE hr_overtime_types (...);
+CREATE TABLE hr_overtime_requests (...);
+CREATE TABLE hr_attendance_violations (...);
+CREATE TABLE hr_permission_requests (...);
+CREATE TABLE hr_shifts (...);
+CREATE TABLE hr_shift_assignments (...);
+CREATE TABLE hr_insurance_config (...);
+CREATE TABLE hr_tax_brackets (...);
+```
+
+### Phase 5
+```sql
+CREATE TABLE bill_of_materials (...);
+CREATE TABLE bom_components (...);
+CREATE TABLE item_units (...);
+CREATE TABLE item_attributes (...);
+CREATE TABLE item_attribute_values (...);
+CREATE TABLE item_variants (...);
+CREATE TABLE sales_representatives (...);
+CREATE TABLE sales_commissions (...);
+CREATE TABLE customer_price_lists (...);
+CREATE TABLE customer_item_prices (...);
+```
+
+### Phase 6
+```sql
+CREATE TABLE movement_types (...);
+CREATE TABLE movement_specifications (...);
+CREATE TABLE currencies (...);
+CREATE TABLE exchange_rates (...);
+CREATE TABLE item_code_segments (...);
+```
+
+### Phase 7
+```sql
+CREATE TABLE documentary_credits (...);
+CREATE TABLE lc_documents (...);
+CREATE TABLE letters_of_guarantee (...);
+CREATE TABLE asset_categories (...);
+CREATE TABLE asset_revaluations (...);
+CREATE TABLE asset_improvements (...);
+```
+
+---
+
+## Risk Assessment
+
+| Risk | Impact | Mitigation |
+|------|--------|-----------|
+| Movement engine complexity | Could delay Phase 6 significantly | Start with simplified version; enhance iteratively |
+| Multi-currency GL impact | Affects all financial reports | Implement incrementally; start with transaction recording, then reporting |
+| BOM stock deduction performance | Complex queries for nested BOMs | Limit BOM depth; cache component lists |
+| Credit limit enforcement gaps | Users bypass limits via different screens | Centralize limit check in a service class called by all transaction entry points |
+| Attendance device integration | Hardware-dependent, varied protocols | Abstract via interface; support common protocols (ZKTeco, etc.) |
+| Data migration for new features | Existing data needs mapping to new structures | Write migration scripts with safe defaults; don't block existing operations |
+
+---
+
+## Success Metrics per Phase
+
+| Phase | Key Metric |
+|-------|-----------|
+| 1 | Credit limits actively preventing over-credit transactions; PO delivery tracking in use |
+| 2 | 90%+ of check lifecycle managed in system vs. manual tracking |
+| 3 | Full PR→Quote→Eval→PO cycle operational; deviation alerts active |
+| 4 | Overtime auto-calculated in payroll; violation detection reducing manual review |
+| 5 | BOM items selling correctly with component deduction; multi-unit purchases flowing |
+| 6 | All new movement types configurable without code changes |
+| 7 | Documentary credits fully tracked; multi-method depreciation running |
+| 8 | Executive dashboards replacing manual Excel reports |
+
+---
+
+## Architecture Notes
+
+All new features should follow existing conventions:
+- Module structure: `app/Modules/{Name}/` with Controllers, Models, Services, Views
+- Route registration in `Routes.php`
+- Permissions registered in `bootstrap.php`
+- Events dispatched for cross-module integration (especially GL posting)
+- Arabic-first UI with RTL layout
+- Plain PDO queries (no ORM relations)
+- Migration naming: `Phase_NN_NNN_description.php`