fix conflict

internal/app/app.go

@@ -372,7 +372,7 @@ func (a *App) initProcessors(cfg *config.Config, repos *repositories) *processor
 		ingredientProcessor:                 processor.NewIngredientProcessor(repos.ingredientRepo, repos.unitRepo, repos.ingredientCompositionRepo),
 		productRecipeProcessor:              processor.NewProductRecipeProcessor(repos.productRecipeRepo, repos.productRepo, repos.ingredientRepo),
 		vendorProcessor:                     processor.NewVendorProcessorImpl(repos.vendorRepo),
-		purchaseOrderProcessor:              processor.NewPurchaseOrderProcessorImpl(repos.purchaseOrderRepo, repos.vendorRepo, repos.ingredientRepo, repos.unitRepo, repos.fileRepo, inventoryMovementService, repos.unitConverterRepo),
+		purchaseOrderProcessor:              processor.NewPurchaseOrderProcessorImpl(repos.purchaseOrderRepo, repos.vendorRepo, repos.ingredientRepo, repos.purchaseCategoryRepo, repos.unitRepo, repos.fileRepo, inventoryMovementService, repos.unitConverterRepo),
 		purchaseCategoryProcessor:           processor.NewPurchaseCategoryProcessorImpl(repos.purchaseCategoryRepo),
 		unitConverterProcessor:              processor.NewIngredientUnitConverterProcessorImpl(repos.unitConverterRepo, repos.ingredientRepo, repos.unitRepo),
 		chartOfAccountTypeProcessor:         processor.NewChartOfAccountTypeProcessorImpl(repos.chartOfAccountTypeRepo),
@@ -396,7 +396,7 @@ func (a *App) initProcessors(cfg *config.Config, repos *repositories) *processor
 		userDeviceProcessor:                 processor.NewUserDeviceProcessorImpl(repos.userDeviceRepo),
 		notificationProcessor:               buildNotificationProcessor(cfg, repos),
 		productOutletPriceProcessor:         processor.NewProductOutletPriceProcessorImpl(repos.productOutletPriceRepo, repos.productRepo, repos.outletRepo),
-		expenseProcessor:                    processor.NewExpenseProcessorImpl(repos.expenseRepo),
+		expenseProcessor:                    processor.NewExpenseProcessorImpl(repos.expenseRepo, repos.purchaseCategoryRepo),
 	}
 }
 

internal/contract/analytics_contract.go

@@ -106,7 +106,11 @@ type PurchasingAnalyticsResponse struct {
 
 type PurchasingSummary struct {
 	TotalPurchases            float64 `json:"total_purchases"`
+	RawMaterialPurchases      float64 `json:"raw_material_purchases"`
+	ExpensePurchases          float64 `json:"expense_purchases"`
 	TotalPurchaseOrders       int64   `json:"total_purchase_orders"`
+	RawMaterialPurchaseOrders int64   `json:"raw_material_purchase_orders"`
+	ExpenseCount              int64   `json:"expense_count"`
 	TotalQuantity             float64 `json:"total_quantity"`
 	AveragePurchaseOrderValue float64 `json:"average_purchase_order_value"`
 	TotalIngredients          int64   `json:"total_ingredients"`
@@ -114,12 +118,16 @@ type PurchasingSummary struct {
 }
 
 type PurchasingAnalyticsData struct {
-	Date           time.Time `json:"date"`
-	Purchases      float64   `json:"purchases"`
-	PurchaseOrders int64     `json:"purchase_orders"`
-	Quantity       float64   `json:"quantity"`
-	Ingredients    int64     `json:"ingredients"`
-	Vendors        int64     `json:"vendors"`
+	Date                      time.Time `json:"date"`
+	Purchases                 float64   `json:"purchases"`
+	RawMaterialPurchases      float64   `json:"raw_material_purchases"`
+	ExpensePurchases          float64   `json:"expense_purchases"`
+	PurchaseOrders            int64     `json:"purchase_orders"`
+	RawMaterialPurchaseOrders int64     `json:"raw_material_purchase_orders"`
+	ExpenseCount              int64     `json:"expense_count"`
+	Quantity                  float64   `json:"quantity"`
+	Ingredients               int64     `json:"ingredients"`
+	Vendors                   int64     `json:"vendors"`
 }
 
 type PurchasingIngredientData struct {

internal/contract/expense_contract.go

@@ -19,10 +19,11 @@ type CreateExpenseRequest struct {
 }
 
 type CreateExpenseItemRequest struct {
-	ChartOfAccountID string  `json:"chart_of_account_id" validate:"required"`
-	Item             string  `json:"item" validate:"required"`
-	Description      *string `json:"description,omitempty"`
-	Amount           float64 `json:"amount" validate:"required"`
+	ChartOfAccountID   string  `json:"chart_of_account_id" validate:"required"`
+	PurchaseCategoryID string  `json:"purchase_category_id" validate:"required"`
+	Item               string  `json:"item" validate:"required"`
+	Description        *string `json:"description,omitempty"`
+	Amount             float64 `json:"amount" validate:"required"`
 }
 
 type UpdateExpenseRequest struct {
@@ -39,10 +40,11 @@ type UpdateExpenseRequest struct {
 }
 
 type UpdateExpenseItemRequest struct {
-	ChartOfAccountID *string  `json:"chart_of_account_id,omitempty"`
-	Item             *string  `json:"item,omitempty"`
-	Description      *string  `json:"description,omitempty"`
-	Amount           *float64 `json:"amount,omitempty"`
+	ChartOfAccountID   *string  `json:"chart_of_account_id,omitempty"`
+	PurchaseCategoryID *string  `json:"purchase_category_id,omitempty"`
+	Item               *string  `json:"item,omitempty"`
+	Description        *string  `json:"description,omitempty"`
+	Amount             *float64 `json:"amount,omitempty"`
 }
 
 type ExpenseResponse struct {
@@ -63,15 +65,19 @@ type ExpenseResponse struct {
 }
 
 type ExpenseItemResponse struct {
-	ID                 uuid.UUID `json:"id"`
-	ExpenseID          uuid.UUID `json:"expense_id"`
-	ChartOfAccountID   uuid.UUID `json:"chart_of_account_id"`
-	ChartOfAccountName string    `json:"chart_of_account_name,omitempty"`
-	Item               string    `json:"item"`
-	Description        *string   `json:"description"`
-	Amount             float64   `json:"amount"`
-	CreatedAt          time.Time `json:"created_at"`
-	UpdatedAt          time.Time `json:"updated_at"`
+	ID                   uuid.UUID                 `json:"id"`
+	ExpenseID            uuid.UUID                 `json:"expense_id"`
+	ChartOfAccountID     uuid.UUID                 `json:"chart_of_account_id"`
+	ChartOfAccountName   string                    `json:"chart_of_account_name,omitempty"`
+	PurchaseCategoryID   uuid.UUID                 `json:"purchase_category_id"`
+	PurchaseCategoryName string                    `json:"purchase_category_name,omitempty"`
+	PurchaseCategoryType string                    `json:"purchase_category_type,omitempty"`
+	PurchaseCategory     *PurchaseCategoryResponse `json:"purchase_category,omitempty"`
+	Item                 string                    `json:"item"`
+	Description          *string                   `json:"description"`
+	Amount               float64                   `json:"amount"`
+	CreatedAt            time.Time                 `json:"created_at"`
+	UpdatedAt            time.Time                 `json:"updated_at"`
 }
 
 type ListExpenseRequest struct {
@@ -100,15 +106,16 @@ type ExpenseAnalyticsRequest struct {
 }
 
 type ExpenseAnalyticsResponse struct {
-	OrganizationID uuid.UUID                      `json:"organization_id"`
-	OutletID       *uuid.UUID                     `json:"outlet_id,omitempty"`
-	DateFrom       time.Time                      `json:"date_from"`
-	DateTo         time.Time                      `json:"date_to"`
-	GroupBy        string                         `json:"group_by"`
-	Summary        ExpenseAnalyticsSummary        `json:"summary"`
-	Data           []ExpenseAnalyticsData         `json:"data"`
-	CategoryData   []ExpenseAnalyticsCategoryData `json:"category_data"`
-	ItemData       []ExpenseAnalyticsItemData     `json:"item_data"`
+	OrganizationID     uuid.UUID                            `json:"organization_id"`
+	OutletID           *uuid.UUID                           `json:"outlet_id,omitempty"`
+	DateFrom           time.Time                            `json:"date_from"`
+	DateTo             time.Time                            `json:"date_to"`
+	GroupBy            string                               `json:"group_by"`
+	Summary            ExpenseAnalyticsSummary              `json:"summary"`
+	Data               []ExpenseAnalyticsData               `json:"data"`
+	CategoryData       []ExpenseAnalyticsCategoryData       `json:"category_data"`
+	ChartOfAccountData []ExpenseAnalyticsChartOfAccountData `json:"chart_of_account_data"`
+	ItemData           []ExpenseAnalyticsItemData           `json:"item_data"`
 }
 
 type ExpenseAnalyticsSummary struct {
@@ -130,6 +137,15 @@ type ExpenseAnalyticsData struct {
 }
 
 type ExpenseAnalyticsCategoryData struct {
+	PurchaseCategoryID   uuid.UUID `json:"purchase_category_id"`
+	PurchaseCategoryName string    `json:"purchase_category_name"`
+	PurchaseCategoryType string    `json:"purchase_category_type"`
+	TotalAmount          float64   `json:"total_amount"`
+	ExpenseCount         int64     `json:"expense_count"`
+	ItemCount            int64     `json:"item_count"`
+}
+
+type ExpenseAnalyticsChartOfAccountData struct {
 	ChartOfAccountID   uuid.UUID `json:"chart_of_account_id"`
 	ChartOfAccountName string    `json:"chart_of_account_name"`
 	TotalAmount        float64   `json:"total_amount"`

internal/contract/purchase_category_contract.go

@@ -10,7 +10,7 @@ type CreatePurchaseCategoryRequest struct {
 	ParentID  *uuid.UUID `json:"parent_id,omitempty"`
 	Code      *string    `json:"code,omitempty"`
 	Name      string     `json:"name" validate:"required,min=1,max=255"`
-	Type      string     `json:"type" validate:"required,oneof=raw_material non_inventory"`
+	Type      string     `json:"type" validate:"required,oneof=raw_material expense"`
 	SortOrder *int       `json:"sort_order,omitempty"`
 	IsActive  *bool      `json:"is_active,omitempty"`
 }
@@ -19,14 +19,14 @@ type UpdatePurchaseCategoryRequest struct {
 	ParentID  *uuid.UUID `json:"parent_id,omitempty"`
 	Code      *string    `json:"code,omitempty"`
 	Name      *string    `json:"name,omitempty" validate:"omitempty,min=1,max=255"`
-	Type      *string    `json:"type,omitempty" validate:"omitempty,oneof=raw_material non_inventory"`
+	Type      *string    `json:"type,omitempty" validate:"omitempty,oneof=raw_material expense"`
 	SortOrder *int       `json:"sort_order,omitempty"`
 	IsActive  *bool      `json:"is_active,omitempty"`
 }
 
 type ListPurchaseCategoriesRequest struct {
 	ParentID *uuid.UUID `json:"parent_id,omitempty"`
-	Type     string     `json:"type,omitempty" validate:"omitempty,oneof=raw_material non_inventory"`
+	Type     string     `json:"type,omitempty" validate:"omitempty,oneof=raw_material expense"`
 	Search   string     `json:"search,omitempty"`
 	IsActive *bool      `json:"is_active,omitempty"`
 	Page     int        `json:"page" validate:"required,min=1"`

internal/contract/purchase_order_contract.go

@@ -19,11 +19,12 @@ type CreatePurchaseOrderRequest struct {
 }
 
 type CreatePurchaseOrderItemRequest struct {
-	IngredientID uuid.UUID `json:"ingredient_id" validate:"required"`
-	Description  *string   `json:"description,omitempty" validate:"omitempty"`
-	Quantity     float64   `json:"quantity" validate:"required,gt=0"`
-	UnitID       uuid.UUID `json:"unit_id" validate:"required"`
-	Amount       float64   `json:"amount" validate:"required,gte=0"`
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty" validate:"omitempty"`
+	PurchaseCategoryID uuid.UUID  `json:"purchase_category_id" validate:"required"`
+	Description        *string    `json:"description,omitempty" validate:"omitempty"`
+	Quantity           *float64   `json:"quantity,omitempty" validate:"omitempty,gt=0"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty" validate:"omitempty"`
+	Amount             float64    `json:"amount" validate:"required,gte=0"`
 }
 
 type UpdatePurchaseOrderRequest struct {
@@ -39,12 +40,13 @@ type UpdatePurchaseOrderRequest struct {
 }
 
 type UpdatePurchaseOrderItemRequest struct {
-	ID           *uuid.UUID `json:"id,omitempty"` // For existing items
-	IngredientID *uuid.UUID `json:"ingredient_id,omitempty" validate:"omitempty"`
-	Description  *string    `json:"description,omitempty" validate:"omitempty"`
-	Quantity     *float64   `json:"quantity,omitempty" validate:"omitempty,gt=0"`
-	UnitID       *uuid.UUID `json:"unit_id,omitempty" validate:"omitempty"`
-	Amount       *float64   `json:"amount,omitempty" validate:"omitempty,gte=0"`
+	ID                 *uuid.UUID `json:"id,omitempty"` // For existing items
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty" validate:"omitempty"`
+	PurchaseCategoryID *uuid.UUID `json:"purchase_category_id,omitempty" validate:"omitempty"`
+	Description        *string    `json:"description,omitempty" validate:"omitempty"`
+	Quantity           *float64   `json:"quantity,omitempty" validate:"omitempty,gt=0"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty" validate:"omitempty"`
+	Amount             *float64   `json:"amount,omitempty" validate:"omitempty,gte=0"`
 }
 
 type PurchaseOrderResponse struct {
@@ -66,17 +68,19 @@ type PurchaseOrderResponse struct {
 }
 
 type PurchaseOrderItemResponse struct {
-	ID              uuid.UUID           `json:"id"`
-	PurchaseOrderID uuid.UUID           `json:"purchase_order_id"`
-	IngredientID    uuid.UUID           `json:"ingredient_id"`
-	Description     *string             `json:"description"`
-	Quantity        float64             `json:"quantity"`
-	UnitID          uuid.UUID           `json:"unit_id"`
-	Amount          float64             `json:"amount"`
-	CreatedAt       time.Time           `json:"created_at"`
-	UpdatedAt       time.Time           `json:"updated_at"`
-	Ingredient      *IngredientResponse `json:"ingredient,omitempty"`
-	Unit            *UnitResponse       `json:"unit,omitempty"`
+	ID                 uuid.UUID                 `json:"id"`
+	PurchaseOrderID    uuid.UUID                 `json:"purchase_order_id"`
+	IngredientID       *uuid.UUID                `json:"ingredient_id"`
+	PurchaseCategoryID uuid.UUID                 `json:"purchase_category_id"`
+	Description        *string                   `json:"description"`
+	Quantity           *float64                  `json:"quantity"`
+	UnitID             *uuid.UUID                `json:"unit_id"`
+	Amount             float64                   `json:"amount"`
+	CreatedAt          time.Time                 `json:"created_at"`
+	UpdatedAt          time.Time                 `json:"updated_at"`
+	Ingredient         *IngredientResponse       `json:"ingredient,omitempty"`
+	PurchaseCategory   *PurchaseCategoryResponse `json:"purchase_category,omitempty"`
+	Unit               *UnitResponse             `json:"unit,omitempty"`
 }
 
 type PurchaseOrderAttachmentResponse struct {

internal/entities/analytics.go

@@ -38,7 +38,11 @@ type PurchasingAnalytics struct {
 
 type PurchasingSummary struct {
 	TotalPurchases            float64 `json:"total_purchases"`
+	RawMaterialPurchases      float64 `json:"raw_material_purchases"`
+	ExpensePurchases          float64 `json:"expense_purchases"`
 	TotalPurchaseOrders       int64   `json:"total_purchase_orders"`
+	RawMaterialPurchaseOrders int64   `json:"raw_material_purchase_orders"`
+	ExpenseCount              int64   `json:"expense_count"`
 	TotalQuantity             float64 `json:"total_quantity"`
 	AveragePurchaseOrderValue float64 `json:"average_purchase_order_value"`
 	TotalIngredients          int64   `json:"total_ingredients"`
@@ -46,12 +50,16 @@ type PurchasingSummary struct {
 }
 
 type PurchasingAnalyticsData struct {
-	Date           time.Time `json:"date"`
-	Purchases      float64   `json:"purchases"`
-	PurchaseOrders int64     `json:"purchase_orders"`
-	Quantity       float64   `json:"quantity"`
-	Ingredients    int64     `json:"ingredients"`
-	Vendors        int64     `json:"vendors"`
+	Date                      time.Time `json:"date"`
+	Purchases                 float64   `json:"purchases"`
+	RawMaterialPurchases      float64   `json:"raw_material_purchases"`
+	ExpensePurchases          float64   `json:"expense_purchases"`
+	PurchaseOrders            int64     `json:"purchase_orders"`
+	RawMaterialPurchaseOrders int64     `json:"raw_material_purchase_orders"`
+	ExpenseCount              int64     `json:"expense_count"`
+	Quantity                  float64   `json:"quantity"`
+	Ingredients               int64     `json:"ingredients"`
+	Vendors                   int64     `json:"vendors"`
 }
 
 type PurchasingIngredientData struct {

internal/entities/expense.go

@@ -29,10 +29,11 @@ type Expense struct {
 }
 
 type ExpenseAnalytics struct {
-	Summary      ExpenseAnalyticsSummary
-	Data         []ExpenseAnalyticsData
-	CategoryData []ExpenseAnalyticsCategoryData
-	ItemData     []ExpenseAnalyticsItemData
+	Summary            ExpenseAnalyticsSummary
+	Data               []ExpenseAnalyticsData
+	CategoryData       []ExpenseAnalyticsCategoryData
+	ChartOfAccountData []ExpenseAnalyticsChartOfAccountData
+	ItemData           []ExpenseAnalyticsItemData
 }
 
 type ExpenseAnalyticsSummary struct {
@@ -54,6 +55,15 @@ type ExpenseAnalyticsData struct {
 }
 
 type ExpenseAnalyticsCategoryData struct {
+	PurchaseCategoryID   uuid.UUID
+	PurchaseCategoryName string
+	PurchaseCategoryType string
+	TotalAmount          float64
+	ExpenseCount         int64
+	ItemCount            int64
+}
+
+type ExpenseAnalyticsChartOfAccountData struct {
 	ChartOfAccountID   uuid.UUID
 	ChartOfAccountName string
 	TotalAmount        float64

internal/entities/expense_item.go

@@ -9,17 +9,19 @@ import (
 )
 
 type ExpenseItem struct {
-	ID               uuid.UUID `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
-	ExpenseID        uuid.UUID `gorm:"type:uuid;not null;index" json:"expense_id"`
-	ChartOfAccountID uuid.UUID `gorm:"type:uuid;not null;index" json:"chart_of_account_id"`
-	Item             string    `gorm:"not null;size:255" json:"item"`
-	Description      *string   `gorm:"type:text" json:"description"`
-	Amount           float64   `gorm:"type:decimal(15,2);not null;default:0" json:"amount"`
-	CreatedAt        time.Time `gorm:"autoCreateTime" json:"created_at"`
-	UpdatedAt        time.Time `gorm:"autoUpdateTime" json:"updated_at"`
+	ID                 uuid.UUID `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
+	ExpenseID          uuid.UUID `gorm:"type:uuid;not null;index" json:"expense_id"`
+	ChartOfAccountID   uuid.UUID `gorm:"type:uuid;not null;index" json:"chart_of_account_id"`
+	PurchaseCategoryID uuid.UUID `gorm:"type:uuid;not null;index" json:"purchase_category_id"`
+	Item               string    `gorm:"not null;size:255" json:"item"`
+	Description        *string   `gorm:"type:text" json:"description"`
+	Amount             float64   `gorm:"type:decimal(15,2);not null;default:0" json:"amount"`
+	CreatedAt          time.Time `gorm:"autoCreateTime" json:"created_at"`
+	UpdatedAt          time.Time `gorm:"autoUpdateTime" json:"updated_at"`
 
-	Expense        *Expense        `gorm:"foreignKey:ExpenseID" json:"expense,omitempty"`
-	ChartOfAccount *ChartOfAccount `gorm:"foreignKey:ChartOfAccountID" json:"chart_of_account,omitempty"`
+	Expense          *Expense          `gorm:"foreignKey:ExpenseID" json:"expense,omitempty"`
+	ChartOfAccount   *ChartOfAccount   `gorm:"foreignKey:ChartOfAccountID" json:"chart_of_account,omitempty"`
+	PurchaseCategory *PurchaseCategory `gorm:"foreignKey:PurchaseCategoryID" json:"purchase_category,omitempty"`
 }
 
 func (e *ExpenseItem) BeforeCreate(tx *gorm.DB) error {

internal/entities/inventory_movement.go

@@ -36,34 +36,36 @@ const (
 )
 
 type InventoryMovement struct {
-	ID               uuid.UUID                       `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
-	OrganizationID   uuid.UUID                       `gorm:"type:uuid;not null;index" json:"organization_id" validate:"required"`
-	OutletID         uuid.UUID                       `gorm:"type:uuid;not null;index" json:"outlet_id" validate:"required"`
-	ItemID           uuid.UUID                       `gorm:"type:uuid;not null;index" json:"item_id" validate:"required"`
-	ItemType         string                          `gorm:"not null;size:20" json:"item_type" validate:"required"` // "PRODUCT" or "INGREDIENT"
-	MovementType     InventoryMovementType           `gorm:"not null;size:50" json:"movement_type" validate:"required"`
-	Quantity         float64                         `gorm:"type:decimal(12,3);not null" json:"quantity" validate:"required"`
-	PreviousQuantity float64                         `gorm:"type:decimal(12,3)" json:"previous_quantity"`
-	NewQuantity      float64                         `gorm:"type:decimal(12,3)" json:"new_quantity"`
-	UnitCost         float64                         `gorm:"type:decimal(12,2);default:0.00" json:"unit_cost"`
-	TotalCost        float64                         `gorm:"type:decimal(12,2);default:0.00" json:"total_cost"`
-	ReferenceType    *InventoryMovementReferenceType `gorm:"size:50" json:"reference_type"`
-	ReferenceID      *uuid.UUID                      `gorm:"type:uuid;index" json:"reference_id"`
-	OrderID          *uuid.UUID                      `gorm:"type:uuid;index" json:"order_id"`
-	PaymentID        *uuid.UUID                      `gorm:"type:uuid;index" json:"payment_id"`
-	UserID           uuid.UUID                       `gorm:"type:uuid;not null;index" json:"user_id" validate:"required"`
-	Reason           *string                         `gorm:"size:255" json:"reason"`
-	Notes            *string                         `gorm:"type:text" json:"notes"`
-	Metadata         Metadata                        `gorm:"type:jsonb;default:'{}'" json:"metadata"`
-	CreatedAt        time.Time                       `gorm:"autoCreateTime" json:"created_at"`
+	ID                  uuid.UUID                       `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
+	OrganizationID      uuid.UUID                       `gorm:"type:uuid;not null;index" json:"organization_id" validate:"required"`
+	OutletID            uuid.UUID                       `gorm:"type:uuid;not null;index" json:"outlet_id" validate:"required"`
+	ItemID              uuid.UUID                       `gorm:"type:uuid;not null;index" json:"item_id" validate:"required"`
+	ItemType            string                          `gorm:"not null;size:20" json:"item_type" validate:"required"` // "PRODUCT" or "INGREDIENT"
+	MovementType        InventoryMovementType           `gorm:"not null;size:50" json:"movement_type" validate:"required"`
+	Quantity            float64                         `gorm:"type:decimal(12,3);not null" json:"quantity" validate:"required"`
+	PreviousQuantity    float64                         `gorm:"type:decimal(12,3)" json:"previous_quantity"`
+	NewQuantity         float64                         `gorm:"type:decimal(12,3)" json:"new_quantity"`
+	UnitCost            float64                         `gorm:"type:decimal(12,2);default:0.00" json:"unit_cost"`
+	TotalCost           float64                         `gorm:"type:decimal(12,2);default:0.00" json:"total_cost"`
+	ReferenceType       *InventoryMovementReferenceType `gorm:"size:50" json:"reference_type"`
+	ReferenceID         *uuid.UUID                      `gorm:"type:uuid;index" json:"reference_id"`
+	PurchaseOrderItemID *uuid.UUID                      `gorm:"type:uuid;index" json:"purchase_order_item_id"`
+	OrderID             *uuid.UUID                      `gorm:"type:uuid;index" json:"order_id"`
+	PaymentID           *uuid.UUID                      `gorm:"type:uuid;index" json:"payment_id"`
+	UserID              uuid.UUID                       `gorm:"type:uuid;not null;index" json:"user_id" validate:"required"`
+	Reason              *string                         `gorm:"size:255" json:"reason"`
+	Notes               *string                         `gorm:"type:text" json:"notes"`
+	Metadata            Metadata                        `gorm:"type:jsonb;default:'{}'" json:"metadata"`
+	CreatedAt           time.Time                       `gorm:"autoCreateTime" json:"created_at"`
 
-	Organization Organization `gorm:"foreignKey:OrganizationID" json:"organization,omitempty"`
-	Outlet       Outlet       `gorm:"foreignKey:OutletID" json:"outlet,omitempty"`
-	Product      *Product     `gorm:"foreignKey:ItemID" json:"product,omitempty"`
-	Ingredient   *Ingredient  `gorm:"foreignKey:ItemID" json:"ingredient,omitempty"`
-	Order        *Order       `gorm:"foreignKey:OrderID" json:"order,omitempty"`
-	Payment      *Payment     `gorm:"foreignKey:PaymentID" json:"payment,omitempty"`
-	User         User         `gorm:"foreignKey:UserID" json:"user,omitempty"`
+	Organization      Organization       `gorm:"foreignKey:OrganizationID" json:"organization,omitempty"`
+	Outlet            Outlet             `gorm:"foreignKey:OutletID" json:"outlet,omitempty"`
+	Product           *Product           `gorm:"foreignKey:ItemID" json:"product,omitempty"`
+	Ingredient        *Ingredient        `gorm:"foreignKey:ItemID" json:"ingredient,omitempty"`
+	PurchaseOrderItem *PurchaseOrderItem `gorm:"foreignKey:PurchaseOrderItemID" json:"purchase_order_item,omitempty"`
+	Order             *Order             `gorm:"foreignKey:OrderID" json:"order,omitempty"`
+	Payment           *Payment           `gorm:"foreignKey:PaymentID" json:"payment,omitempty"`
+	User              User               `gorm:"foreignKey:UserID" json:"user,omitempty"`
 }
 
 func (im *InventoryMovement) BeforeCreate(tx *gorm.DB) error {

internal/entities/purchase_category.go

@@ -10,8 +10,8 @@ import (
 type PurchaseCategoryType string
 
 const (
-	PurchaseCategoryTypeRawMaterial  PurchaseCategoryType = "raw_material"
-	PurchaseCategoryTypeNonInventory PurchaseCategoryType = "non_inventory"
+	PurchaseCategoryTypeRawMaterial PurchaseCategoryType = "raw_material"
+	PurchaseCategoryTypeExpense     PurchaseCategoryType = "expense"
 )
 
 type PurchaseCategoryPreset struct {

internal/entities/purchase_order.go

@@ -41,19 +41,21 @@ func (PurchaseOrder) TableName() string {
 }
 
 type PurchaseOrderItem struct {
-	ID              uuid.UUID `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
-	PurchaseOrderID uuid.UUID `gorm:"type:uuid;not null" json:"purchase_order_id" validate:"required"`
-	IngredientID    uuid.UUID `gorm:"type:uuid;not null" json:"ingredient_id" validate:"required"`
-	Description     *string   `gorm:"type:text" json:"description" validate:"omitempty"`
-	Quantity        float64   `gorm:"type:decimal(10,3);not null" json:"quantity" validate:"required,gt=0"`
-	UnitID          uuid.UUID `gorm:"type:uuid;not null" json:"unit_id" validate:"required"`
-	Amount          float64   `gorm:"type:decimal(15,2);not null" json:"amount" validate:"required,gte=0"`
-	CreatedAt       time.Time `gorm:"autoCreateTime" json:"created_at"`
-	UpdatedAt       time.Time `gorm:"autoUpdateTime" json:"updated_at"`
+	ID                 uuid.UUID  `gorm:"type:uuid;primary_key;default:gen_random_uuid()" json:"id"`
+	PurchaseOrderID    uuid.UUID  `gorm:"type:uuid;not null" json:"purchase_order_id" validate:"required"`
+	IngredientID       *uuid.UUID `gorm:"type:uuid" json:"ingredient_id" validate:"omitempty"`
+	PurchaseCategoryID uuid.UUID  `gorm:"type:uuid;not null;index" json:"purchase_category_id" validate:"required"`
+	Description        *string    `gorm:"type:text" json:"description" validate:"omitempty"`
+	Quantity           *float64   `gorm:"type:decimal(10,3)" json:"quantity" validate:"omitempty,gt=0"`
+	UnitID             *uuid.UUID `gorm:"type:uuid" json:"unit_id" validate:"omitempty"`
+	Amount             float64    `gorm:"type:decimal(15,2);not null" json:"amount" validate:"required,gte=0"`
+	CreatedAt          time.Time  `gorm:"autoCreateTime" json:"created_at"`
+	UpdatedAt          time.Time  `gorm:"autoUpdateTime" json:"updated_at"`
 
-	PurchaseOrder *PurchaseOrder `gorm:"foreignKey:PurchaseOrderID" json:"purchase_order,omitempty"`
-	Ingredient    *Ingredient    `gorm:"foreignKey:IngredientID" json:"ingredient,omitempty"`
-	Unit          *Unit          `gorm:"foreignKey:UnitID" json:"unit,omitempty"`
+	PurchaseOrder    *PurchaseOrder    `gorm:"foreignKey:PurchaseOrderID" json:"purchase_order,omitempty"`
+	Ingredient       *Ingredient       `gorm:"foreignKey:IngredientID" json:"ingredient,omitempty"`
+	PurchaseCategory *PurchaseCategory `gorm:"foreignKey:PurchaseCategoryID" json:"purchase_category,omitempty"`
+	Unit             *Unit             `gorm:"foreignKey:UnitID" json:"unit,omitempty"`
 }
 
 func (poi *PurchaseOrderItem) BeforeCreate(tx *gorm.DB) error {

internal/mappers/expense_mapper.go

@@ -95,20 +95,27 @@ func ExpenseItemEntityToResponse(entity *entities.ExpenseItem) *models.ExpenseIt
 	}
 
 	response := &models.ExpenseItemResponse{
-		ID:               entity.ID,
-		ExpenseID:        entity.ExpenseID,
-		ChartOfAccountID: entity.ChartOfAccountID,
-		Item:             entity.Item,
-		Description:      entity.Description,
-		Amount:           entity.Amount,
-		CreatedAt:        entity.CreatedAt,
-		UpdatedAt:        entity.UpdatedAt,
+		ID:                 entity.ID,
+		ExpenseID:          entity.ExpenseID,
+		ChartOfAccountID:   entity.ChartOfAccountID,
+		PurchaseCategoryID: entity.PurchaseCategoryID,
+		Item:               entity.Item,
+		Description:        entity.Description,
+		Amount:             entity.Amount,
+		CreatedAt:          entity.CreatedAt,
+		UpdatedAt:          entity.UpdatedAt,
 	}
 
 	if entity.ChartOfAccount != nil {
 		response.ChartOfAccountName = entity.ChartOfAccount.Name
 	}
 
+	if entity.PurchaseCategory != nil {
+		response.PurchaseCategoryName = entity.PurchaseCategory.Name
+		response.PurchaseCategoryType = string(entity.PurchaseCategory.Type)
+		response.PurchaseCategory = PurchaseCategoryEntityToResponse(entity.PurchaseCategory)
+	}
+
 	return response
 }
 

internal/mappers/purchase_order_mapper.go

@@ -91,15 +91,16 @@ func PurchaseOrderItemEntityToModel(entity *entities.PurchaseOrderItem) *models.
 	}
 
 	return &models.PurchaseOrderItem{
-		ID:              entity.ID,
-		PurchaseOrderID: entity.PurchaseOrderID,
-		IngredientID:    entity.IngredientID,
-		Description:     entity.Description,
-		Quantity:        entity.Quantity,
-		UnitID:          entity.UnitID,
-		Amount:          entity.Amount,
-		CreatedAt:       entity.CreatedAt,
-		UpdatedAt:       entity.UpdatedAt,
+		ID:                 entity.ID,
+		PurchaseOrderID:    entity.PurchaseOrderID,
+		IngredientID:       entity.IngredientID,
+		PurchaseCategoryID: entity.PurchaseCategoryID,
+		Description:        entity.Description,
+		Quantity:           entity.Quantity,
+		UnitID:             entity.UnitID,
+		Amount:             entity.Amount,
+		CreatedAt:          entity.CreatedAt,
+		UpdatedAt:          entity.UpdatedAt,
 	}
 }
 
@@ -109,15 +110,16 @@ func PurchaseOrderItemModelToEntity(model *models.PurchaseOrderItem) *entities.P
 	}
 
 	return &entities.PurchaseOrderItem{
-		ID:              model.ID,
-		PurchaseOrderID: model.PurchaseOrderID,
-		IngredientID:    model.IngredientID,
-		Description:     model.Description,
-		Quantity:        model.Quantity,
-		UnitID:          model.UnitID,
-		Amount:          model.Amount,
-		CreatedAt:       model.CreatedAt,
-		UpdatedAt:       model.UpdatedAt,
+		ID:                 model.ID,
+		PurchaseOrderID:    model.PurchaseOrderID,
+		IngredientID:       model.IngredientID,
+		PurchaseCategoryID: model.PurchaseCategoryID,
+		Description:        model.Description,
+		Quantity:           model.Quantity,
+		UnitID:             model.UnitID,
+		Amount:             model.Amount,
+		CreatedAt:          model.CreatedAt,
+		UpdatedAt:          model.UpdatedAt,
 	}
 }
 
@@ -127,15 +129,16 @@ func PurchaseOrderItemEntityToResponse(entity *entities.PurchaseOrderItem) *mode
 	}
 
 	response := &models.PurchaseOrderItemResponse{
-		ID:              entity.ID,
-		PurchaseOrderID: entity.PurchaseOrderID,
-		IngredientID:    entity.IngredientID,
-		Description:     entity.Description,
-		Quantity:        entity.Quantity,
-		UnitID:          entity.UnitID,
-		Amount:          entity.Amount,
-		CreatedAt:       entity.CreatedAt,
-		UpdatedAt:       entity.UpdatedAt,
+		ID:                 entity.ID,
+		PurchaseOrderID:    entity.PurchaseOrderID,
+		IngredientID:       entity.IngredientID,
+		PurchaseCategoryID: entity.PurchaseCategoryID,
+		Description:        entity.Description,
+		Quantity:           entity.Quantity,
+		UnitID:             entity.UnitID,
+		Amount:             entity.Amount,
+		CreatedAt:          entity.CreatedAt,
+		UpdatedAt:          entity.UpdatedAt,
 	}
 
 	// Map ingredient if present
@@ -146,6 +149,10 @@ func PurchaseOrderItemEntityToResponse(entity *entities.PurchaseOrderItem) *mode
 		}
 	}
 
+	if entity.PurchaseCategory != nil {
+		response.PurchaseCategory = PurchaseCategoryEntityToResponse(entity.PurchaseCategory)
+	}
+
 	// Map unit if present
 	if entity.Unit != nil {
 		response.Unit = &models.UnitResponse{

internal/models/analytics.go

@@ -113,7 +113,11 @@ type PurchasingAnalyticsResponse struct {
 // PurchasingSummary represents the summary of purchasing analytics
 type PurchasingSummary struct {
 	TotalPurchases            float64 `json:"total_purchases"`
+	RawMaterialPurchases      float64 `json:"raw_material_purchases"`
+	ExpensePurchases          float64 `json:"expense_purchases"`
 	TotalPurchaseOrders       int64   `json:"total_purchase_orders"`
+	RawMaterialPurchaseOrders int64   `json:"raw_material_purchase_orders"`
+	ExpenseCount              int64   `json:"expense_count"`
 	TotalQuantity             float64 `json:"total_quantity"`
 	AveragePurchaseOrderValue float64 `json:"average_purchase_order_value"`
 	TotalIngredients          int64   `json:"total_ingredients"`
@@ -122,12 +126,16 @@ type PurchasingSummary struct {
 
 // PurchasingAnalyticsData represents purchasing analytics by time period
 type PurchasingAnalyticsData struct {
-	Date           time.Time `json:"date"`
-	Purchases      float64   `json:"purchases"`
-	PurchaseOrders int64     `json:"purchase_orders"`
-	Quantity       float64   `json:"quantity"`
-	Ingredients    int64     `json:"ingredients"`
-	Vendors        int64     `json:"vendors"`
+	Date                      time.Time `json:"date"`
+	Purchases                 float64   `json:"purchases"`
+	RawMaterialPurchases      float64   `json:"raw_material_purchases"`
+	ExpensePurchases          float64   `json:"expense_purchases"`
+	PurchaseOrders            int64     `json:"purchase_orders"`
+	RawMaterialPurchaseOrders int64     `json:"raw_material_purchase_orders"`
+	ExpenseCount              int64     `json:"expense_count"`
+	Quantity                  float64   `json:"quantity"`
+	Ingredients               int64     `json:"ingredients"`
+	Vendors                   int64     `json:"vendors"`
 }
 
 // PurchasingIngredientData represents purchasing analytics for an ingredient

internal/models/expense.go

@@ -23,14 +23,15 @@ type Expense struct {
 }
 
 type ExpenseItem struct {
-	ID               uuid.UUID `json:"id"`
-	ExpenseID        uuid.UUID `json:"expense_id"`
-	ChartOfAccountID uuid.UUID `json:"chart_of_account_id"`
-	Item             string    `json:"item"`
-	Description      *string   `json:"description"`
-	Amount           float64   `json:"amount"`
-	CreatedAt        time.Time `json:"created_at"`
-	UpdatedAt        time.Time `json:"updated_at"`
+	ID                 uuid.UUID `json:"id"`
+	ExpenseID          uuid.UUID `json:"expense_id"`
+	ChartOfAccountID   uuid.UUID `json:"chart_of_account_id"`
+	PurchaseCategoryID uuid.UUID `json:"purchase_category_id"`
+	Item               string    `json:"item"`
+	Description        *string   `json:"description"`
+	Amount             float64   `json:"amount"`
+	CreatedAt          time.Time `json:"created_at"`
+	UpdatedAt          time.Time `json:"updated_at"`
 }
 
 type ExpenseResponse struct {
@@ -51,15 +52,19 @@ type ExpenseResponse struct {
 }
 
 type ExpenseItemResponse struct {
-	ID                 uuid.UUID `json:"id"`
-	ExpenseID          uuid.UUID `json:"expense_id"`
-	ChartOfAccountID   uuid.UUID `json:"chart_of_account_id"`
-	ChartOfAccountName string    `json:"chart_of_account_name,omitempty"`
-	Item               string    `json:"item"`
-	Description        *string   `json:"description"`
-	Amount             float64   `json:"amount"`
-	CreatedAt          time.Time `json:"created_at"`
-	UpdatedAt          time.Time `json:"updated_at"`
+	ID                   uuid.UUID                 `json:"id"`
+	ExpenseID            uuid.UUID                 `json:"expense_id"`
+	ChartOfAccountID     uuid.UUID                 `json:"chart_of_account_id"`
+	ChartOfAccountName   string                    `json:"chart_of_account_name,omitempty"`
+	PurchaseCategoryID   uuid.UUID                 `json:"purchase_category_id"`
+	PurchaseCategoryName string                    `json:"purchase_category_name,omitempty"`
+	PurchaseCategoryType string                    `json:"purchase_category_type,omitempty"`
+	PurchaseCategory     *PurchaseCategoryResponse `json:"purchase_category,omitempty"`
+	Item                 string                    `json:"item"`
+	Description          *string                   `json:"description"`
+	Amount               float64                   `json:"amount"`
+	CreatedAt            time.Time                 `json:"created_at"`
+	UpdatedAt            time.Time                 `json:"updated_at"`
 }
 
 type CreateExpenseRequest struct {
@@ -75,10 +80,11 @@ type CreateExpenseRequest struct {
 }
 
 type CreateExpenseItemRequest struct {
-	ChartOfAccountID string  `json:"chart_of_account_id"`
-	Item             string  `json:"item"`
-	Description      *string `json:"description,omitempty"`
-	Amount           float64 `json:"amount"`
+	ChartOfAccountID   string  `json:"chart_of_account_id"`
+	PurchaseCategoryID string  `json:"purchase_category_id"`
+	Item               string  `json:"item"`
+	Description        *string `json:"description,omitempty"`
+	Amount             float64 `json:"amount"`
 }
 
 type UpdateExpenseRequest struct {
@@ -95,10 +101,11 @@ type UpdateExpenseRequest struct {
 }
 
 type UpdateExpenseItemRequest struct {
-	ChartOfAccountID *string  `json:"chart_of_account_id,omitempty"`
-	Item             *string  `json:"item,omitempty"`
-	Description      *string  `json:"description,omitempty"`
-	Amount           *float64 `json:"amount,omitempty"`
+	ChartOfAccountID   *string  `json:"chart_of_account_id,omitempty"`
+	PurchaseCategoryID *string  `json:"purchase_category_id,omitempty"`
+	Item               *string  `json:"item,omitempty"`
+	Description        *string  `json:"description,omitempty"`
+	Amount             *float64 `json:"amount,omitempty"`
 }
 
 type ListExpenseRequest struct {
@@ -128,15 +135,16 @@ type ExpenseAnalyticsRequest struct {
 }
 
 type ExpenseAnalyticsResponse struct {
-	OrganizationID uuid.UUID                      `json:"organization_id"`
-	OutletID       *uuid.UUID                     `json:"outlet_id,omitempty"`
-	DateFrom       time.Time                      `json:"date_from"`
-	DateTo         time.Time                      `json:"date_to"`
-	GroupBy        string                         `json:"group_by"`
-	Summary        ExpenseAnalyticsSummary        `json:"summary"`
-	Data           []ExpenseAnalyticsData         `json:"data"`
-	CategoryData   []ExpenseAnalyticsCategoryData `json:"category_data"`
-	ItemData       []ExpenseAnalyticsItemData     `json:"item_data"`
+	OrganizationID     uuid.UUID                            `json:"organization_id"`
+	OutletID           *uuid.UUID                           `json:"outlet_id,omitempty"`
+	DateFrom           time.Time                            `json:"date_from"`
+	DateTo             time.Time                            `json:"date_to"`
+	GroupBy            string                               `json:"group_by"`
+	Summary            ExpenseAnalyticsSummary              `json:"summary"`
+	Data               []ExpenseAnalyticsData               `json:"data"`
+	CategoryData       []ExpenseAnalyticsCategoryData       `json:"category_data"`
+	ChartOfAccountData []ExpenseAnalyticsChartOfAccountData `json:"chart_of_account_data"`
+	ItemData           []ExpenseAnalyticsItemData           `json:"item_data"`
 }
 
 type ExpenseAnalyticsSummary struct {
@@ -158,6 +166,15 @@ type ExpenseAnalyticsData struct {
 }
 
 type ExpenseAnalyticsCategoryData struct {
+	PurchaseCategoryID   uuid.UUID `json:"purchase_category_id"`
+	PurchaseCategoryName string    `json:"purchase_category_name"`
+	PurchaseCategoryType string    `json:"purchase_category_type"`
+	TotalAmount          float64   `json:"total_amount"`
+	ExpenseCount         int64     `json:"expense_count"`
+	ItemCount            int64     `json:"item_count"`
+}
+
+type ExpenseAnalyticsChartOfAccountData struct {
 	ChartOfAccountID   uuid.UUID `json:"chart_of_account_id"`
 	ChartOfAccountName string    `json:"chart_of_account_name"`
 	TotalAmount        float64   `json:"total_amount"`

internal/models/purchase_order.go

@@ -22,15 +22,16 @@ type PurchaseOrder struct {
 }
 
 type PurchaseOrderItem struct {
-	ID              uuid.UUID `json:"id"`
-	PurchaseOrderID uuid.UUID `json:"purchase_order_id"`
-	IngredientID    uuid.UUID `json:"ingredient_id"`
-	Description     *string   `json:"description"`
-	Quantity        float64   `json:"quantity"`
-	UnitID          uuid.UUID `json:"unit_id"`
-	Amount          float64   `json:"amount"`
-	CreatedAt       time.Time `json:"created_at"`
-	UpdatedAt       time.Time `json:"updated_at"`
+	ID                 uuid.UUID  `json:"id"`
+	PurchaseOrderID    uuid.UUID  `json:"purchase_order_id"`
+	IngredientID       *uuid.UUID `json:"ingredient_id"`
+	PurchaseCategoryID uuid.UUID  `json:"purchase_category_id"`
+	Description        *string    `json:"description"`
+	Quantity           *float64   `json:"quantity"`
+	UnitID             *uuid.UUID `json:"unit_id"`
+	Amount             float64    `json:"amount"`
+	CreatedAt          time.Time  `json:"created_at"`
+	UpdatedAt          time.Time  `json:"updated_at"`
 }
 
 type PurchaseOrderAttachment struct {
@@ -59,17 +60,19 @@ type PurchaseOrderResponse struct {
 }
 
 type PurchaseOrderItemResponse struct {
-	ID              uuid.UUID           `json:"id"`
-	PurchaseOrderID uuid.UUID           `json:"purchase_order_id"`
-	IngredientID    uuid.UUID           `json:"ingredient_id"`
-	Description     *string             `json:"description"`
-	Quantity        float64             `json:"quantity"`
-	UnitID          uuid.UUID           `json:"unit_id"`
-	Amount          float64             `json:"amount"`
-	CreatedAt       time.Time           `json:"created_at"`
-	UpdatedAt       time.Time           `json:"updated_at"`
-	Ingredient      *IngredientResponse `json:"ingredient,omitempty"`
-	Unit            *UnitResponse       `json:"unit,omitempty"`
+	ID                 uuid.UUID                 `json:"id"`
+	PurchaseOrderID    uuid.UUID                 `json:"purchase_order_id"`
+	IngredientID       *uuid.UUID                `json:"ingredient_id"`
+	PurchaseCategoryID uuid.UUID                 `json:"purchase_category_id"`
+	Description        *string                   `json:"description"`
+	Quantity           *float64                  `json:"quantity"`
+	UnitID             *uuid.UUID                `json:"unit_id"`
+	Amount             float64                   `json:"amount"`
+	CreatedAt          time.Time                 `json:"created_at"`
+	UpdatedAt          time.Time                 `json:"updated_at"`
+	Ingredient         *IngredientResponse       `json:"ingredient,omitempty"`
+	PurchaseCategory   *PurchaseCategoryResponse `json:"purchase_category,omitempty"`
+	Unit               *UnitResponse             `json:"unit,omitempty"`
 }
 
 type PurchaseOrderAttachmentResponse struct {
@@ -93,11 +96,12 @@ type CreatePurchaseOrderRequest struct {
 }
 
 type CreatePurchaseOrderItemRequest struct {
-	IngredientID uuid.UUID `json:"ingredient_id"`
-	Description  *string   `json:"description,omitempty"`
-	Quantity     float64   `json:"quantity"`
-	UnitID       uuid.UUID `json:"unit_id"`
-	Amount       float64   `json:"amount"`
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty"`
+	PurchaseCategoryID uuid.UUID  `json:"purchase_category_id"`
+	Description        *string    `json:"description,omitempty"`
+	Quantity           *float64   `json:"quantity,omitempty"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty"`
+	Amount             float64    `json:"amount"`
 }
 
 type UpdatePurchaseOrderRequest struct {
@@ -113,12 +117,13 @@ type UpdatePurchaseOrderRequest struct {
 }
 
 type UpdatePurchaseOrderItemRequest struct {
-	ID           *uuid.UUID `json:"id,omitempty"` // For existing items
-	IngredientID *uuid.UUID `json:"ingredient_id,omitempty"`
-	Description  *string    `json:"description,omitempty"`
-	Quantity     *float64   `json:"quantity,omitempty"`
-	UnitID       *uuid.UUID `json:"unit_id,omitempty"`
-	Amount       *float64   `json:"amount,omitempty"`
+	ID                 *uuid.UUID `json:"id,omitempty"` // For existing items
+	IngredientID       *uuid.UUID `json:"ingredient_id,omitempty"`
+	PurchaseCategoryID *uuid.UUID `json:"purchase_category_id,omitempty"`
+	Description        *string    `json:"description,omitempty"`
+	Quantity           *float64   `json:"quantity,omitempty"`
+	UnitID             *uuid.UUID `json:"unit_id,omitempty"`
+	Amount             *float64   `json:"amount,omitempty"`
 }
 
 type ListPurchaseOrdersRequest struct {

internal/processor/analytics_processor.go

@@ -185,12 +185,16 @@ func (p *AnalyticsProcessorImpl) GetPurchasingAnalytics(ctx context.Context, req
 	data := make([]models.PurchasingAnalyticsData, len(result.Data))
 	for i, item := range result.Data {
 		data[i] = models.PurchasingAnalyticsData{
-			Date:           item.Date,
-			Purchases:      item.Purchases,
-			PurchaseOrders: item.PurchaseOrders,
-			Quantity:       item.Quantity,
-			Ingredients:    item.Ingredients,
-			Vendors:        item.Vendors,
+			Date:                      item.Date,
+			Purchases:                 item.Purchases,
+			RawMaterialPurchases:      item.RawMaterialPurchases,
+			ExpensePurchases:          item.ExpensePurchases,
+			PurchaseOrders:            item.PurchaseOrders,
+			RawMaterialPurchaseOrders: item.RawMaterialPurchaseOrders,
+			ExpenseCount:              item.ExpenseCount,
+			Quantity:                  item.Quantity,
+			Ingredients:               item.Ingredients,
+			Vendors:                   item.Vendors,
 		}
 	}
 
@@ -227,7 +231,11 @@ func (p *AnalyticsProcessorImpl) GetPurchasingAnalytics(ctx context.Context, req
 		GroupBy:        req.GroupBy,
 		Summary: models.PurchasingSummary{
 			TotalPurchases:            result.Summary.TotalPurchases,
+			RawMaterialPurchases:      result.Summary.RawMaterialPurchases,
+			ExpensePurchases:          result.Summary.ExpensePurchases,
 			TotalPurchaseOrders:       result.Summary.TotalPurchaseOrders,
+			RawMaterialPurchaseOrders: result.Summary.RawMaterialPurchaseOrders,
+			ExpenseCount:              result.Summary.ExpenseCount,
 			TotalQuantity:             result.Summary.TotalQuantity,
 			AveragePurchaseOrderValue: result.Summary.AveragePurchaseOrderValue,
 			TotalIngredients:          result.Summary.TotalIngredients,

internal/processor/analytics_processor_test.go

@@ -75,7 +75,23 @@ func TestAnalyticsProcessorGetPurchasingAnalyticsPassesOutletName(t *testing.T)
 		purchasingResult: &entities.PurchasingAnalytics{
 			OutletName: &outletName,
 			Summary: entities.PurchasingSummary{
-				TotalPurchases: 125,
+				TotalPurchases:            300,
+				RawMaterialPurchases:      125,
+				ExpensePurchases:          175,
+				TotalPurchaseOrders:       3,
+				RawMaterialPurchaseOrders: 1,
+				ExpenseCount:              2,
+			},
+			Data: []entities.PurchasingAnalyticsData{
+				{
+					Date:                      now,
+					Purchases:                 300,
+					RawMaterialPurchases:      125,
+					ExpensePurchases:          175,
+					PurchaseOrders:            3,
+					RawMaterialPurchaseOrders: 1,
+					ExpenseCount:              2,
+				},
 			},
 		},
 	}, expenseRepositoryStub{})
@@ -92,7 +108,16 @@ func TestAnalyticsProcessorGetPurchasingAnalyticsPassesOutletName(t *testing.T)
 	require.Equal(t, &outletID, result.OutletID)
 	require.NotNil(t, result.OutletName)
 	require.Equal(t, outletName, *result.OutletName)
-	require.Equal(t, float64(125), result.Summary.TotalPurchases)
+	require.Equal(t, float64(300), result.Summary.TotalPurchases)
+	require.Equal(t, float64(125), result.Summary.RawMaterialPurchases)
+	require.Equal(t, float64(175), result.Summary.ExpensePurchases)
+	require.Equal(t, int64(3), result.Summary.TotalPurchaseOrders)
+	require.Equal(t, int64(1), result.Summary.RawMaterialPurchaseOrders)
+	require.Equal(t, int64(2), result.Summary.ExpenseCount)
+	require.Len(t, result.Data, 1)
+	require.Equal(t, float64(300), result.Data[0].Purchases)
+	require.Equal(t, float64(125), result.Data[0].RawMaterialPurchases)
+	require.Equal(t, float64(175), result.Data[0].ExpensePurchases)
 }
 
 func TestAnalyticsProcessorGetProfitLossAnalyticsMapsOverviewAndReportFields(t *testing.T) {

internal/processor/expense_processor.go

@@ -23,12 +23,14 @@ type ExpenseProcessor interface {
 }
 
 type ExpenseProcessorImpl struct {
-	expenseRepo ExpenseRepository
+	expenseRepo          ExpenseRepository
+	purchaseCategoryRepo PurchaseCategoryRepository
 }
 
-func NewExpenseProcessorImpl(expenseRepo ExpenseRepository) *ExpenseProcessorImpl {
+func NewExpenseProcessorImpl(expenseRepo ExpenseRepository, purchaseCategoryRepo PurchaseCategoryRepository) *ExpenseProcessorImpl {
 	return &ExpenseProcessorImpl{
-		expenseRepo: expenseRepo,
+		expenseRepo:          expenseRepo,
+		purchaseCategoryRepo: purchaseCategoryRepo,
 	}
 }
 
@@ -48,6 +50,30 @@ func (p *ExpenseProcessorImpl) CreateExpense(ctx context.Context, organizationID
 		status = *req.Status
 	}
 
+	items := make([]entities.ExpenseItem, len(req.Items))
+	for i, itemReq := range req.Items {
+		chartOfAccountID, err := uuid.Parse(itemReq.ChartOfAccountID)
+		if err != nil {
+			return nil, fmt.Errorf("invalid chart_of_account_id for item: %w", err)
+		}
+
+		purchaseCategoryID, err := uuid.Parse(itemReq.PurchaseCategoryID)
+		if err != nil {
+			return nil, fmt.Errorf("invalid purchase_category_id for item: %w", err)
+		}
+		if err := p.validateExpensePurchaseCategory(ctx, purchaseCategoryID, organizationID); err != nil {
+			return nil, err
+		}
+
+		items[i] = entities.ExpenseItem{
+			ChartOfAccountID:   chartOfAccountID,
+			PurchaseCategoryID: purchaseCategoryID,
+			Item:               itemReq.Item,
+			Description:        itemReq.Description,
+			Amount:             itemReq.Amount,
+		}
+	}
+
 	expenseEntity := &entities.Expense{
 		OrganizationID:  organizationID,
 		OutletID:        outletID,
@@ -65,21 +91,10 @@ func (p *ExpenseProcessorImpl) CreateExpense(ctx context.Context, organizationID
 		return nil, fmt.Errorf("failed to create expense: %w", err)
 	}
 
-	for _, itemReq := range req.Items {
-		chartOfAccountID, err := uuid.Parse(itemReq.ChartOfAccountID)
-		if err != nil {
-			return nil, fmt.Errorf("invalid chart_of_account_id for item: %w", err)
-		}
+	for i := range items {
+		items[i].ExpenseID = expenseEntity.ID
 
-		itemEntity := &entities.ExpenseItem{
-			ExpenseID:        expenseEntity.ID,
-			ChartOfAccountID: chartOfAccountID,
-			Item:             itemReq.Item,
-			Description:      itemReq.Description,
-			Amount:           itemReq.Amount,
-		}
-
-		err = p.expenseRepo.CreateItem(ctx, itemEntity)
+		err = p.expenseRepo.CreateItem(ctx, &items[i])
 		if err != nil {
 			return nil, fmt.Errorf("failed to create expense item: %w", err)
 		}
@@ -135,13 +150,10 @@ func (p *ExpenseProcessorImpl) UpdateExpense(ctx context.Context, id, organizati
 		expenseEntity.Reserved1 = req.Reserved1
 	}
 
+	var items []entities.ExpenseItem
 	if req.Items != nil {
-		err = p.expenseRepo.DeleteItemsByExpenseID(ctx, expenseEntity.ID)
-		if err != nil {
-			return nil, fmt.Errorf("failed to delete existing items: %w", err)
-		}
-
-		for _, itemReq := range req.Items {
+		items = make([]entities.ExpenseItem, len(req.Items))
+		for i, itemReq := range req.Items {
 			chartOfAccountID := uuid.Nil
 			if itemReq.ChartOfAccountID != nil {
 				chartOfAccountID, err = uuid.Parse(*itemReq.ChartOfAccountID)
@@ -150,6 +162,17 @@ func (p *ExpenseProcessorImpl) UpdateExpense(ctx context.Context, id, organizati
 				}
 			}
 
+			if itemReq.PurchaseCategoryID == nil {
+				return nil, fmt.Errorf("purchase_category_id is required for item")
+			}
+			purchaseCategoryID, err := uuid.Parse(*itemReq.PurchaseCategoryID)
+			if err != nil {
+				return nil, fmt.Errorf("invalid purchase_category_id for item: %w", err)
+			}
+			if err := p.validateExpensePurchaseCategory(ctx, purchaseCategoryID, organizationID); err != nil {
+				return nil, err
+			}
+
 			amount := 0.0
 			if itemReq.Amount != nil {
 				amount = *itemReq.Amount
@@ -159,15 +182,23 @@ func (p *ExpenseProcessorImpl) UpdateExpense(ctx context.Context, id, organizati
 				item = *itemReq.Item
 			}
 
-			itemEntity := &entities.ExpenseItem{
-				ExpenseID:        expenseEntity.ID,
-				ChartOfAccountID: chartOfAccountID,
-				Item:             item,
-				Description:      itemReq.Description,
-				Amount:           amount,
+			items[i] = entities.ExpenseItem{
+				ExpenseID:          expenseEntity.ID,
+				ChartOfAccountID:   chartOfAccountID,
+				PurchaseCategoryID: purchaseCategoryID,
+				Item:               item,
+				Description:        itemReq.Description,
+				Amount:             amount,
 			}
+		}
 
-			err = p.expenseRepo.CreateItem(ctx, itemEntity)
+		err = p.expenseRepo.DeleteItemsByExpenseID(ctx, expenseEntity.ID)
+		if err != nil {
+			return nil, fmt.Errorf("failed to delete existing items: %w", err)
+		}
+
+		for i := range items {
+			err = p.expenseRepo.CreateItem(ctx, &items[i])
 			if err != nil {
 				return nil, fmt.Errorf("failed to create expense item: %w", err)
 			}
@@ -252,6 +283,18 @@ func (p *ExpenseProcessorImpl) GetExpenseAnalytics(ctx context.Context, req *mod
 	categoryData := make([]models.ExpenseAnalyticsCategoryData, len(result.CategoryData))
 	for i, item := range result.CategoryData {
 		categoryData[i] = models.ExpenseAnalyticsCategoryData{
+			PurchaseCategoryID:   item.PurchaseCategoryID,
+			PurchaseCategoryName: item.PurchaseCategoryName,
+			PurchaseCategoryType: item.PurchaseCategoryType,
+			TotalAmount:          item.TotalAmount,
+			ExpenseCount:         item.ExpenseCount,
+			ItemCount:            item.ItemCount,
+		}
+	}
+
+	chartOfAccountData := make([]models.ExpenseAnalyticsChartOfAccountData, len(result.ChartOfAccountData))
+	for i, item := range result.ChartOfAccountData {
+		chartOfAccountData[i] = models.ExpenseAnalyticsChartOfAccountData{
 			ChartOfAccountID:   item.ChartOfAccountID,
 			ChartOfAccountName: item.ChartOfAccountName,
 			TotalAmount:        item.TotalAmount,
@@ -284,8 +327,26 @@ func (p *ExpenseProcessorImpl) GetExpenseAnalytics(ctx context.Context, req *mod
 			TotalCategories:     result.Summary.TotalCategories,
 			TotalItems:          result.Summary.TotalItems,
 		},
-		Data:         data,
-		CategoryData: categoryData,
-		ItemData:     itemData,
+		Data:               data,
+		CategoryData:       categoryData,
+		ChartOfAccountData: chartOfAccountData,
+		ItemData:           itemData,
 	}, nil
 }
+
+func (p *ExpenseProcessorImpl) validateExpensePurchaseCategory(ctx context.Context, categoryID, organizationID uuid.UUID) error {
+	category, err := p.purchaseCategoryRepo.GetByIDAndOrganizationID(ctx, categoryID, organizationID)
+	if err != nil {
+		return fmt.Errorf("purchase category not found: %w", err)
+	}
+
+	if !category.IsActive {
+		return fmt.Errorf("purchase category is inactive")
+	}
+
+	if category.Type != entities.PurchaseCategoryTypeExpense {
+		return fmt.Errorf("purchase category must be expense")
+	}
+
+	return nil
+}

internal/processor/expense_processor_test.go

@@ -18,6 +18,45 @@ type expenseRepositoryCaptureStub struct {
 	analytics      *entities.ExpenseAnalytics
 }
 
+type expensePurchaseCategoryRepositoryStub struct {
+	category *entities.PurchaseCategory
+}
+
+func (*expensePurchaseCategoryRepositoryStub) Create(context.Context, *entities.PurchaseCategory) error {
+	return nil
+}
+
+func (s *expensePurchaseCategoryRepositoryStub) GetByIDAndOrganizationID(context.Context, uuid.UUID, uuid.UUID) (*entities.PurchaseCategory, error) {
+	return s.category, nil
+}
+
+func (*expensePurchaseCategoryRepositoryStub) Update(context.Context, *entities.PurchaseCategory) error {
+	return nil
+}
+
+func (*expensePurchaseCategoryRepositoryStub) SoftDelete(context.Context, uuid.UUID, uuid.UUID) error {
+	return nil
+}
+
+func (*expensePurchaseCategoryRepositoryStub) List(context.Context, uuid.UUID, map[string]interface{}, int, int) ([]*entities.PurchaseCategory, int64, error) {
+	return nil, 0, nil
+}
+
+func (*expensePurchaseCategoryRepositoryStub) ExistsByCode(context.Context, uuid.UUID, string, *uuid.UUID) (bool, error) {
+	return false, nil
+}
+
+func newExpensePurchaseCategoryRepo(categoryID uuid.UUID, categoryType entities.PurchaseCategoryType) *expensePurchaseCategoryRepositoryStub {
+	return &expensePurchaseCategoryRepositoryStub{
+		category: &entities.PurchaseCategory{
+			ID:       categoryID,
+			Name:     "Operational",
+			Type:     categoryType,
+			IsActive: true,
+		},
+	}
+}
+
 func (s *expenseRepositoryCaptureStub) Create(_ context.Context, expense *entities.Expense) error {
 	if expense.ID == uuid.Nil {
 		expense.ID = uuid.New()
@@ -62,7 +101,8 @@ func (*expenseRepositoryCaptureStub) DeleteItemsByExpenseID(context.Context, uui
 
 func TestExpenseProcessorCreatePersistsItemName(t *testing.T) {
 	repo := &expenseRepositoryCaptureStub{}
-	p := NewExpenseProcessorImpl(repo)
+	purchaseCategoryID := uuid.New()
+	p := NewExpenseProcessorImpl(repo, newExpensePurchaseCategoryRepo(purchaseCategoryID, entities.PurchaseCategoryTypeExpense))
 	chartOfAccountID := uuid.New()
 
 	resp, err := p.CreateExpense(context.Background(), uuid.New(), &models.CreateExpenseRequest{
@@ -73,9 +113,10 @@ func TestExpenseProcessorCreatePersistsItemName(t *testing.T) {
 		Total:           10000,
 		Items: []models.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: chartOfAccountID.String(),
-				Item:             "Cleaning supplies",
-				Amount:           10000,
+				ChartOfAccountID:   chartOfAccountID.String(),
+				PurchaseCategoryID: purchaseCategoryID.String(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
 			},
 		},
 	})
@@ -84,13 +125,15 @@ func TestExpenseProcessorCreatePersistsItemName(t *testing.T) {
 	require.NotNil(t, resp)
 	require.Len(t, repo.createdItems, 1)
 	require.Equal(t, "Cleaning supplies", repo.createdItems[0].Item)
+	require.Equal(t, purchaseCategoryID, repo.createdItems[0].PurchaseCategoryID)
 	require.Len(t, resp.Items, 1)
 	require.Equal(t, "Cleaning supplies", resp.Items[0].Item)
 }
 
 func TestExpenseProcessorCreateDefaultsStatusToDraft(t *testing.T) {
 	repo := &expenseRepositoryCaptureStub{}
-	p := NewExpenseProcessorImpl(repo)
+	purchaseCategoryID := uuid.New()
+	p := NewExpenseProcessorImpl(repo, newExpensePurchaseCategoryRepo(purchaseCategoryID, entities.PurchaseCategoryTypeExpense))
 
 	resp, err := p.CreateExpense(context.Background(), uuid.New(), &models.CreateExpenseRequest{
 		Receiver:        "Cashier",
@@ -100,9 +143,10 @@ func TestExpenseProcessorCreateDefaultsStatusToDraft(t *testing.T) {
 		Total:           10000,
 		Items: []models.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: uuid.NewString(),
-				Item:             "Cleaning supplies",
-				Amount:           10000,
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: purchaseCategoryID.String(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
 			},
 		},
 	})
@@ -115,7 +159,8 @@ func TestExpenseProcessorCreateDefaultsStatusToDraft(t *testing.T) {
 
 func TestExpenseProcessorCreatePersistsProvidedStatus(t *testing.T) {
 	repo := &expenseRepositoryCaptureStub{}
-	p := NewExpenseProcessorImpl(repo)
+	purchaseCategoryID := uuid.New()
+	p := NewExpenseProcessorImpl(repo, newExpensePurchaseCategoryRepo(purchaseCategoryID, entities.PurchaseCategoryTypeExpense))
 	status := "approved"
 
 	resp, err := p.CreateExpense(context.Background(), uuid.New(), &models.CreateExpenseRequest{
@@ -127,9 +172,10 @@ func TestExpenseProcessorCreatePersistsProvidedStatus(t *testing.T) {
 		Total:           10000,
 		Items: []models.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: uuid.NewString(),
-				Item:             "Cleaning supplies",
-				Amount:           10000,
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: purchaseCategoryID.String(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
 			},
 		},
 	})
@@ -140,8 +186,35 @@ func TestExpenseProcessorCreatePersistsProvidedStatus(t *testing.T) {
 	require.Equal(t, "approved", resp.Status)
 }
 
+func TestExpenseProcessorCreateRejectsRawMaterialPurchaseCategory(t *testing.T) {
+	repo := &expenseRepositoryCaptureStub{}
+	purchaseCategoryID := uuid.New()
+	p := NewExpenseProcessorImpl(repo, newExpensePurchaseCategoryRepo(purchaseCategoryID, entities.PurchaseCategoryTypeRawMaterial))
+
+	resp, err := p.CreateExpense(context.Background(), uuid.New(), &models.CreateExpenseRequest{
+		Receiver:        "Cashier",
+		TransactionDate: "2026-05-29",
+		CodeNumber:      "EXP-001",
+		OutletID:        uuid.NewString(),
+		Total:           10000,
+		Items: []models.CreateExpenseItemRequest{
+			{
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: purchaseCategoryID.String(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
+			},
+		},
+	})
+
+	require.Error(t, err)
+	require.Nil(t, resp)
+	require.Contains(t, err.Error(), "expense")
+}
+
 func TestExpenseProcessorGetExpenseAnalyticsDefaultsGroupByAndMapsResponse(t *testing.T) {
 	coaID := uuid.New()
+	purchaseCategoryID := uuid.New()
 	outletID := uuid.New()
 	now := time.Date(2026, 5, 1, 0, 0, 0, 0, time.UTC)
 	repo := &expenseRepositoryCaptureStub{
@@ -165,6 +238,16 @@ func TestExpenseProcessorGetExpenseAnalyticsDefaultsGroupByAndMapsResponse(t *te
 				},
 			},
 			CategoryData: []entities.ExpenseAnalyticsCategoryData{
+				{
+					PurchaseCategoryID:   purchaseCategoryID,
+					PurchaseCategoryName: "Operational Supplies",
+					PurchaseCategoryType: "expense",
+					TotalAmount:          100000,
+					ExpenseCount:         2,
+					ItemCount:            2,
+				},
+			},
+			ChartOfAccountData: []entities.ExpenseAnalyticsChartOfAccountData{
 				{
 					ChartOfAccountID:   coaID,
 					ChartOfAccountName: "Operational",
@@ -183,7 +266,7 @@ func TestExpenseProcessorGetExpenseAnalyticsDefaultsGroupByAndMapsResponse(t *te
 			},
 		},
 	}
-	p := NewExpenseProcessorImpl(repo)
+	p := NewExpenseProcessorImpl(repo, newExpensePurchaseCategoryRepo(purchaseCategoryID, entities.PurchaseCategoryTypeExpense))
 
 	resp, err := p.GetExpenseAnalytics(context.Background(), &models.ExpenseAnalyticsRequest{
 		OrganizationID: uuid.New(),
@@ -200,7 +283,9 @@ func TestExpenseProcessorGetExpenseAnalyticsDefaultsGroupByAndMapsResponse(t *te
 	require.Len(t, resp.Data, 1)
 	require.Equal(t, int64(2), resp.Data[0].ExpenseCount)
 	require.Len(t, resp.CategoryData, 1)
-	require.Equal(t, coaID, resp.CategoryData[0].ChartOfAccountID)
+	require.Equal(t, purchaseCategoryID, resp.CategoryData[0].PurchaseCategoryID)
+	require.Len(t, resp.ChartOfAccountData, 1)
+	require.Equal(t, coaID, resp.ChartOfAccountData[0].ChartOfAccountID)
 	require.Len(t, resp.ItemData, 1)
 	require.Equal(t, "Cleaning supplies", resp.ItemData[0].Item)
 }

internal/processor/order_processor.go

@@ -86,7 +86,7 @@ type CustomerRepository interface {
 }
 
 type InventoryMovementService interface {
-	CreateIngredientMovement(ctx context.Context, ingredientID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID) error
+	CreateIngredientMovement(ctx context.Context, ingredientID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID, purchaseOrderItemID *uuid.UUID) error
 	CreateProductMovement(ctx context.Context, productID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID) error
 }
 

internal/processor/purchase_order_processor.go

@@ -25,6 +25,7 @@ type PurchaseOrderProcessorImpl struct {
 	purchaseOrderRepo        PurchaseOrderRepository
 	vendorRepo               VendorRepository
 	ingredientRepo           IngredientRepository
+	purchaseCategoryRepo     PurchaseCategoryRepository
 	unitRepo                 UnitRepository
 	fileRepo                 FileRepository
 	inventoryMovementService InventoryMovementService
@@ -35,6 +36,7 @@ func NewPurchaseOrderProcessorImpl(
 	purchaseOrderRepo PurchaseOrderRepository,
 	vendorRepo VendorRepository,
 	ingredientRepo IngredientRepository,
+	purchaseCategoryRepo PurchaseCategoryRepository,
 	unitRepo UnitRepository,
 	fileRepo FileRepository,
 	inventoryMovementService InventoryMovementService,
@@ -44,6 +46,7 @@ func NewPurchaseOrderProcessorImpl(
 		purchaseOrderRepo:        purchaseOrderRepo,
 		vendorRepo:               vendorRepo,
 		ingredientRepo:           ingredientRepo,
+		purchaseCategoryRepo:     purchaseCategoryRepo,
 		unitRepo:                 unitRepo,
 		fileRepo:                 fileRepo,
 		inventoryMovementService: inventoryMovementService,
@@ -64,16 +67,40 @@ func (p *PurchaseOrderProcessorImpl) CreatePurchaseOrder(ctx context.Context, or
 		return nil, fmt.Errorf("purchase order with PO number %s already exists in this organization", req.PONumber)
 	}
 
-	// Validate ingredients and units exist
+	// Validate categories and inventory fields per item type.
 	for i, item := range req.Items {
-		_, err := p.ingredientRepo.GetByID(ctx, item.IngredientID, organizationID)
+		category, err := p.validatePurchaseCategory(ctx, item.PurchaseCategoryID, organizationID, i)
 		if err != nil {
-			return nil, fmt.Errorf("ingredient not found for item %d: %w", i, err)
+			return nil, err
 		}
 
-		_, err = p.unitRepo.GetByID(ctx, item.UnitID, organizationID)
-		if err != nil {
-			return nil, fmt.Errorf("unit not found for item %d: %w", i, err)
+		switch category.Type {
+		case entities.PurchaseCategoryTypeRawMaterial:
+			if item.IngredientID == nil {
+				return nil, fmt.Errorf("ingredient_id is required for raw_material item %d", i)
+			}
+			if item.Quantity == nil {
+				return nil, fmt.Errorf("quantity is required for raw_material item %d", i)
+			}
+			if item.UnitID == nil {
+				return nil, fmt.Errorf("unit_id is required for raw_material item %d", i)
+			}
+
+			_, err := p.ingredientRepo.GetByID(ctx, *item.IngredientID, organizationID)
+			if err != nil {
+				return nil, fmt.Errorf("ingredient not found for item %d: %w", i, err)
+			}
+
+			_, err = p.unitRepo.GetByID(ctx, *item.UnitID, organizationID)
+			if err != nil {
+				return nil, fmt.Errorf("unit not found for item %d: %w", i, err)
+			}
+		case entities.PurchaseCategoryTypeExpense:
+			if item.IngredientID != nil || item.Quantity != nil || item.UnitID != nil {
+				return nil, fmt.Errorf("ingredient_id, quantity, and unit_id must be empty for expense item %d", i)
+			}
+		default:
+			return nil, fmt.Errorf("purchase category for item %d has unsupported type %s", i, category.Type)
 		}
 	}
 
@@ -109,12 +136,13 @@ func (p *PurchaseOrderProcessorImpl) CreatePurchaseOrder(ctx context.Context, or
 	// Create purchase order items
 	for _, itemReq := range req.Items {
 		itemEntity := &entities.PurchaseOrderItem{
-			PurchaseOrderID: poEntity.ID,
-			IngredientID:    itemReq.IngredientID,
-			Description:     itemReq.Description,
-			Quantity:        itemReq.Quantity,
-			UnitID:          itemReq.UnitID,
-			Amount:          itemReq.Amount,
+			PurchaseOrderID:    poEntity.ID,
+			IngredientID:       itemReq.IngredientID,
+			PurchaseCategoryID: itemReq.PurchaseCategoryID,
+			Description:        itemReq.Description,
+			Quantity:           itemReq.Quantity,
+			UnitID:             itemReq.UnitID,
+			Amount:             itemReq.Amount,
 		}
 
 		err = p.purchaseOrderRepo.CreateItem(ctx, itemEntity)
@@ -189,68 +217,80 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrder(ctx context.Context, id
 
 	// Update items if provided
 	if req.Items != nil {
-		// Delete existing items
+		totalAmount := 0.0
+		items := make([]*entities.PurchaseOrderItem, len(req.Items))
+		for i, itemReq := range req.Items {
+			if itemReq.PurchaseCategoryID == nil {
+				return nil, fmt.Errorf("purchase_category_id is required for item %d", i)
+			}
+
+			ingredientID := itemReq.IngredientID
+			purchaseCategoryID := *itemReq.PurchaseCategoryID
+			unitID := itemReq.UnitID
+			quantity := itemReq.Quantity
+			amount := 0.0
+			if itemReq.Amount != nil {
+				amount = *itemReq.Amount
+			}
+			description := itemReq.Description
+
+			category, err := p.validatePurchaseCategory(ctx, purchaseCategoryID, organizationID, i)
+			if err != nil {
+				return nil, err
+			}
+
+			switch category.Type {
+			case entities.PurchaseCategoryTypeRawMaterial:
+				if ingredientID == nil {
+					return nil, fmt.Errorf("ingredient_id is required for raw_material item %d", i)
+				}
+				if quantity == nil {
+					return nil, fmt.Errorf("quantity is required for raw_material item %d", i)
+				}
+				if unitID == nil {
+					return nil, fmt.Errorf("unit_id is required for raw_material item %d", i)
+				}
+
+				_, err := p.ingredientRepo.GetByID(ctx, *ingredientID, organizationID)
+				if err != nil {
+					return nil, fmt.Errorf("ingredient not found: %w", err)
+				}
+
+				_, err = p.unitRepo.GetByID(ctx, *unitID, organizationID)
+				if err != nil {
+					return nil, fmt.Errorf("unit not found: %w", err)
+				}
+			case entities.PurchaseCategoryTypeExpense:
+				if ingredientID != nil || quantity != nil || unitID != nil {
+					return nil, fmt.Errorf("ingredient_id, quantity, and unit_id must be empty for expense item %d", i)
+				}
+			default:
+				return nil, fmt.Errorf("purchase category for item %d has unsupported type %s", i, category.Type)
+			}
+
+			items[i] = &entities.PurchaseOrderItem{
+				PurchaseOrderID:    poEntity.ID,
+				IngredientID:       ingredientID,
+				PurchaseCategoryID: purchaseCategoryID,
+				Description:        description,
+				Quantity:           quantity,
+				UnitID:             unitID,
+				Amount:             amount,
+			}
+			totalAmount += amount
+		}
+
+		// Delete and recreate only after all replacement items are valid.
 		err = p.purchaseOrderRepo.DeleteItemsByPurchaseOrderID(ctx, poEntity.ID)
 		if err != nil {
 			return nil, fmt.Errorf("failed to delete existing items: %w", err)
 		}
 
-		// Create new items
-		totalAmount := 0.0
-		for _, itemReq := range req.Items {
-			// Validate ingredients and units exist
-			if itemReq.IngredientID != nil {
-				_, err := p.ingredientRepo.GetByID(ctx, *itemReq.IngredientID, organizationID)
-				if err != nil {
-					return nil, fmt.Errorf("ingredient not found: %w", err)
-				}
-			}
-
-			if itemReq.UnitID != nil {
-				_, err := p.unitRepo.GetByID(ctx, *itemReq.UnitID, organizationID)
-				if err != nil {
-					return nil, fmt.Errorf("unit not found: %w", err)
-				}
-			}
-
-			// Use existing values if not provided
-			ingredientID := poEntity.Items[0].IngredientID // This is a simplified approach
-			unitID := poEntity.Items[0].UnitID
-			quantity := poEntity.Items[0].Quantity
-			amount := poEntity.Items[0].Amount
-			description := poEntity.Items[0].Description
-
-			if itemReq.IngredientID != nil {
-				ingredientID = *itemReq.IngredientID
-			}
-			if itemReq.UnitID != nil {
-				unitID = *itemReq.UnitID
-			}
-			if itemReq.Quantity != nil {
-				quantity = *itemReq.Quantity
-			}
-			if itemReq.Amount != nil {
-				amount = *itemReq.Amount
-			}
-			if itemReq.Description != nil {
-				description = itemReq.Description
-			}
-
-			itemEntity := &entities.PurchaseOrderItem{
-				PurchaseOrderID: poEntity.ID,
-				IngredientID:    ingredientID,
-				Description:     description,
-				Quantity:        quantity,
-				UnitID:          unitID,
-				Amount:          amount,
-			}
-
+		for _, itemEntity := range items {
 			err = p.purchaseOrderRepo.CreateItem(ctx, itemEntity)
 			if err != nil {
 				return nil, fmt.Errorf("failed to create purchase order item: %w", err)
 			}
-
-			totalAmount += amount
 		}
 
 		poEntity.TotalAmount = totalAmount
@@ -379,19 +419,27 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 
 		// Update inventory for each item
 		for _, item := range poWithItems.Items {
+			if item.PurchaseCategory != nil && item.PurchaseCategory.Type == entities.PurchaseCategoryTypeExpense {
+				continue
+			}
+
+			if item.IngredientID == nil || item.UnitID == nil || item.Quantity == nil {
+				return nil, fmt.Errorf("purchase order item %s is missing raw material inventory fields", item.ID)
+			}
+
 			// Get ingredient to find its base unit
-			ingredient, err := p.ingredientRepo.GetByID(ctx, item.IngredientID, organizationID)
+			ingredient, err := p.ingredientRepo.GetByID(ctx, *item.IngredientID, organizationID)
 			if err != nil {
-				return nil, fmt.Errorf("failed to get ingredient %s: %w", item.IngredientID, err)
+				return nil, fmt.Errorf("failed to get ingredient %s: %w", *item.IngredientID, err)
 			}
 
 			// Convert quantity to ingredient's base unit if needed
-			quantityToAdd := item.Quantity
-			if item.UnitID != ingredient.UnitID {
+			quantityToAdd := *item.Quantity
+			if *item.UnitID != ingredient.UnitID {
 				// Convert from purchase unit to ingredient's base unit
-				convertedQuantity, err := p.unitConverterRepo.ConvertQuantity(ctx, item.IngredientID, item.UnitID, ingredient.UnitID, organizationID, item.Quantity)
+				convertedQuantity, err := p.unitConverterRepo.ConvertQuantity(ctx, *item.IngredientID, *item.UnitID, ingredient.UnitID, organizationID, *item.Quantity)
 				if err != nil {
-					return nil, fmt.Errorf("failed to convert quantity for ingredient %s from unit %s to %s: %w", item.IngredientID, item.UnitID, ingredient.UnitID, err)
+					return nil, fmt.Errorf("failed to convert quantity for ingredient %s from unit %s to %s: %w", *item.IngredientID, *item.UnitID, ingredient.UnitID, err)
 				}
 				quantityToAdd = convertedQuantity
 			}
@@ -409,7 +457,7 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 
 			err = p.inventoryMovementService.CreateIngredientMovement(
 				ctx,
-				item.IngredientID,
+				*item.IngredientID,
 				organizationID,
 				outletID,
 				userID,
@@ -419,9 +467,10 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 				reason,
 				&referenceType,
 				referenceID,
+				&item.ID,
 			)
 			if err != nil {
-				return nil, fmt.Errorf("failed to create inventory movement for ingredient %s: %w", item.IngredientID, err)
+				return nil, fmt.Errorf("failed to create inventory movement for ingredient %s: %w", *item.IngredientID, err)
 			}
 		}
 	}
@@ -440,3 +489,20 @@ func (p *PurchaseOrderProcessorImpl) UpdatePurchaseOrderStatus(ctx context.Conte
 
 	return mappers.PurchaseOrderEntityToResponse(updatedPO), nil
 }
+
+func (p *PurchaseOrderProcessorImpl) validatePurchaseCategory(ctx context.Context, categoryID, organizationID uuid.UUID, itemIndex int) (*entities.PurchaseCategory, error) {
+	category, err := p.purchaseCategoryRepo.GetByIDAndOrganizationID(ctx, categoryID, organizationID)
+	if err != nil {
+		return nil, fmt.Errorf("purchase category not found for item %d: %w", itemIndex, err)
+	}
+
+	if !category.IsActive {
+		return nil, fmt.Errorf("purchase category for item %d is inactive", itemIndex)
+	}
+
+	if category.Type != entities.PurchaseCategoryTypeRawMaterial && category.Type != entities.PurchaseCategoryTypeExpense {
+		return nil, fmt.Errorf("purchase category for item %d must be raw_material or expense", itemIndex)
+	}
+
+	return category, nil
+}

internal/repository/analytics_repository.go

@@ -124,7 +124,6 @@ func (r *AnalyticsRepositoryImpl) GetSalesAnalytics(ctx context.Context, organiz
 }
 
 func (r *AnalyticsRepositoryImpl) GetPurchasingAnalytics(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time, groupBy string) (*entities.PurchasingAnalytics, error) {
-	var summary entities.PurchasingSummary
 	var outletName *string
 
 	if outletID != nil {
@@ -144,29 +143,32 @@ func (r *AnalyticsRepositoryImpl) GetPurchasingAnalytics(ctx context.Context, or
 			outletName = &outlet.Name
 		}
 	}
+	return r.getPurchaseOrderPurchasingAnalytics(ctx, organizationID, outletID, outletName, dateFrom, dateTo, groupBy)
+}
 
+func (r *AnalyticsRepositoryImpl) getPurchaseOrderPurchasingAnalytics(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, outletName *string, dateFrom, dateTo time.Time, groupBy string) (*entities.PurchasingAnalytics, error) {
+	var summary entities.PurchasingSummary
 	summaryQuery := r.db.WithContext(ctx).
-		Table("inventory_movements im").
+		Table("purchase_orders po").
 		Select(`
-			COALESCE(SUM(im.total_cost), 0) as total_purchases,
-			COUNT(DISTINCT im.reference_id) as total_purchase_orders,
-			COALESCE(SUM(im.quantity), 0) as total_quantity,
+			COALESCE(SUM(poi.amount), 0) as total_purchases,
+			COUNT(DISTINCT po.id) as total_purchase_orders,
+			COALESCE(SUM(poi.quantity), 0) as total_quantity,
 			CASE
-				WHEN COUNT(DISTINCT im.reference_id) > 0
-				THEN COALESCE(SUM(im.total_cost), 0) / COUNT(DISTINCT im.reference_id)
+				WHEN COUNT(DISTINCT po.id) > 0
+				THEN COALESCE(SUM(poi.amount), 0) / COUNT(DISTINCT po.id)
 				ELSE 0
 			END as average_purchase_order_value,
-			COUNT(DISTINCT im.item_id) as total_ingredients,
+			COUNT(DISTINCT i.id) as total_ingredients,
 			COUNT(DISTINCT po.vendor_id) as total_vendors
 		`).
-		Joins("LEFT JOIN purchase_orders po ON im.reference_id = po.id").
-		Where("im.organization_id = ?", organizationID).
-		Where("im.movement_type = ?", entities.InventoryMovementTypePurchase).
-		Where("im.item_type = ?", "INGREDIENT").
-		Where("im.reference_type = ?", entities.InventoryMovementReferenceTypePurchaseOrder).
-		Where("im.created_at >= ? AND im.created_at <= ?", dateFrom, dateTo)
-
-	summaryQuery = r.resolveOutletID(summaryQuery, outletID, "im.outlet_id")
+		Joins("LEFT JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
+		Where("po.organization_id = ?", organizationID).
+		Where("po.status != ?", "cancelled").
+		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo)
+	summaryQuery = r.applyPurchaseOrderItemOutletFilter(summaryQuery, outletID)
 
 	if err := summaryQuery.Scan(&summary).Error; err != nil {
 		return nil, err
@@ -175,36 +177,35 @@ func (r *AnalyticsRepositoryImpl) GetPurchasingAnalytics(ctx context.Context, or
 	var dateFormat string
 	switch groupBy {
 	case "hour":
-		dateFormat = "DATE_TRUNC('hour', im.created_at)"
+		dateFormat = "DATE_TRUNC('hour', po.created_at)"
 	case "week":
-		dateFormat = "DATE_TRUNC('week', im.created_at)"
+		dateFormat = "DATE_TRUNC('week', po.transaction_date::timestamp)"
 	case "month":
-		dateFormat = "DATE_TRUNC('month', im.created_at)"
+		dateFormat = "DATE_TRUNC('month', po.transaction_date::timestamp)"
 	default:
-		dateFormat = "DATE_TRUNC('day', im.created_at)"
+		dateFormat = "DATE_TRUNC('day', po.transaction_date::timestamp)"
 	}
 
 	var data []entities.PurchasingAnalyticsData
 	dataQuery := r.db.WithContext(ctx).
-		Table("inventory_movements im").
+		Table("purchase_orders po").
 		Select(`
 			`+dateFormat+` as date,
-			COALESCE(SUM(im.total_cost), 0) as purchases,
-			COUNT(DISTINCT im.reference_id) as purchase_orders,
-			COALESCE(SUM(im.quantity), 0) as quantity,
-			COUNT(DISTINCT im.item_id) as ingredients,
+			COALESCE(SUM(poi.amount), 0) as purchases,
+			COUNT(DISTINCT po.id) as purchase_orders,
+			COALESCE(SUM(poi.quantity), 0) as quantity,
+			COUNT(DISTINCT i.id) as ingredients,
 			COUNT(DISTINCT po.vendor_id) as vendors
 		`).
-		Joins("LEFT JOIN purchase_orders po ON im.reference_id = po.id").
-		Where("im.organization_id = ?", organizationID).
-		Where("im.movement_type = ?", entities.InventoryMovementTypePurchase).
-		Where("im.item_type = ?", "INGREDIENT").
-		Where("im.reference_type = ?", entities.InventoryMovementReferenceTypePurchaseOrder).
-		Where("im.created_at >= ? AND im.created_at <= ?", dateFrom, dateTo).
+		Joins("LEFT JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
+		Where("po.organization_id = ?", organizationID).
+		Where("po.status != ?", "cancelled").
+		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group(dateFormat).
 		Order(dateFormat)
-
-	dataQuery = r.resolveOutletID(dataQuery, outletID, "im.outlet_id")
+	dataQuery = r.applyPurchaseOrderItemOutletFilter(dataQuery, outletID)
 
 	if err := dataQuery.Scan(&data).Error; err != nil {
 		return nil, err
@@ -212,29 +213,28 @@ func (r *AnalyticsRepositoryImpl) GetPurchasingAnalytics(ctx context.Context, or
 
 	var ingredientData []entities.PurchasingIngredientData
 	ingredientQuery := r.db.WithContext(ctx).
-		Table("inventory_movements im").
+		Table("purchase_order_items poi").
 		Select(`
 			i.id as ingredient_id,
 			i.name as ingredient_name,
-			COALESCE(SUM(im.quantity), 0) as quantity,
-			COALESCE(SUM(im.total_cost), 0) as total_cost,
+			COALESCE(SUM(poi.quantity), 0) as quantity,
+			COALESCE(SUM(poi.amount), 0) as total_cost,
 			CASE
-				WHEN SUM(im.quantity) > 0
-				THEN COALESCE(SUM(im.total_cost), 0) / SUM(im.quantity)
+				WHEN SUM(poi.quantity) > 0
+				THEN COALESCE(SUM(poi.amount), 0) / SUM(poi.quantity)
 				ELSE 0
 			END as average_unit_cost,
-			COUNT(DISTINCT im.reference_id) as purchase_order_count
+			COUNT(DISTINCT po.id) as purchase_order_count
 		`).
-		Joins("JOIN ingredients i ON im.item_id = i.id").
-		Where("im.organization_id = ?", organizationID).
-		Where("im.movement_type = ?", entities.InventoryMovementTypePurchase).
-		Where("im.item_type = ?", "INGREDIENT").
-		Where("im.reference_type = ?", entities.InventoryMovementReferenceTypePurchaseOrder).
-		Where("im.created_at >= ? AND im.created_at <= ?", dateFrom, dateTo).
+		Joins("JOIN purchase_orders po ON poi.purchase_order_id = po.id").
+		Joins("JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
+		Where("po.organization_id = ?", organizationID).
+		Where("po.status != ?", "cancelled").
+		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group("i.id, i.name").
 		Order("total_cost DESC")
-
-	ingredientQuery = r.resolveOutletID(ingredientQuery, outletID, "im.outlet_id")
+	ingredientQuery = r.applyPurchaseOrderItemOutletFilter(ingredientQuery, outletID)
 
 	if err := ingredientQuery.Scan(&ingredientData).Error; err != nil {
 		return nil, err
@@ -242,26 +242,25 @@ func (r *AnalyticsRepositoryImpl) GetPurchasingAnalytics(ctx context.Context, or
 
 	var vendorData []entities.PurchasingVendorData
 	vendorQuery := r.db.WithContext(ctx).
-		Table("inventory_movements im").
+		Table("purchase_orders po").
 		Select(`
 			v.id as vendor_id,
 			v.name as vendor_name,
-			COALESCE(SUM(im.total_cost), 0) as total_cost,
-			COUNT(DISTINCT im.reference_id) as purchase_order_count,
-			COUNT(DISTINCT im.item_id) as ingredient_count,
-			COALESCE(SUM(im.quantity), 0) as quantity
+			COALESCE(SUM(poi.amount), 0) as total_cost,
+			COUNT(DISTINCT po.id) as purchase_order_count,
+			COUNT(DISTINCT i.id) as ingredient_count,
+			COALESCE(SUM(poi.quantity), 0) as quantity
 		`).
-		Joins("JOIN purchase_orders po ON im.reference_id = po.id").
 		Joins("JOIN vendors v ON po.vendor_id = v.id").
-		Where("im.organization_id = ?", organizationID).
-		Where("im.movement_type = ?", entities.InventoryMovementTypePurchase).
-		Where("im.item_type = ?", "INGREDIENT").
-		Where("im.reference_type = ?", entities.InventoryMovementReferenceTypePurchaseOrder).
-		Where("im.created_at >= ? AND im.created_at <= ?", dateFrom, dateTo).
+		Joins("LEFT JOIN purchase_order_items poi ON poi.purchase_order_id = po.id").
+		Joins("LEFT JOIN ingredients i ON poi.ingredient_id = i.id").
+		Joins("LEFT JOIN units u ON poi.unit_id = u.id").
+		Where("po.organization_id = ?", organizationID).
+		Where("po.status != ?", "cancelled").
+		Where("po.transaction_date >= ? AND po.transaction_date <= ?", dateFrom, dateTo).
 		Group("v.id, v.name").
 		Order("total_cost DESC")
-
-	vendorQuery = r.resolveOutletID(vendorQuery, outletID, "im.outlet_id")
+	vendorQuery = r.applyPurchaseOrderItemOutletFilter(vendorQuery, outletID)
 
 	if err := vendorQuery.Scan(&vendorData).Error; err != nil {
 		return nil, err
@@ -276,6 +275,13 @@ func (r *AnalyticsRepositoryImpl) GetPurchasingAnalytics(ctx context.Context, or
 	}, nil
 }
 
+func (r *AnalyticsRepositoryImpl) applyPurchaseOrderItemOutletFilter(query *gorm.DB, outletID *uuid.UUID) *gorm.DB {
+	if outletID == nil {
+		return query
+	}
+	return query.Where("(i.outlet_id = ? OR u.outlet_id = ?)", *outletID, *outletID)
+}
+
 func (r *AnalyticsRepositoryImpl) GetProductAnalytics(ctx context.Context, organizationID uuid.UUID, outletID *uuid.UUID, dateFrom, dateTo time.Time, limit int) ([]*entities.ProductAnalytics, error) {
 	var results []*entities.ProductAnalytics
 
@@ -284,7 +290,6 @@ func (r *AnalyticsRepositoryImpl) GetProductAnalytics(ctx context.Context, organ
 		Select(`
 			p.id as product_id,
 			p.name as product_name,
-			p.price as product_price,
 			c.id as category_id,
 			c.name as category_name,
 			c.order as category_order,
@@ -343,7 +348,7 @@ func (r *AnalyticsRepositoryImpl) GetProductAnalytics(ctx context.Context, organ
 	query = r.resolveOutletID(query, outletID, "o.outlet_id")
 
 	err := query.
-		Group("p.id, p.name, p.price, p.cost, c.id, c.name, c.order, mahpp.hpp_per_unit").
+		Group("p.id, p.name, p.cost, c.id, c.name, c.order, mahpp.hpp_per_unit").
 		Order("revenue DESC").
 		Limit(limit).
 		Scan(&results).Error

internal/repository/expense_repository.go

@@ -30,6 +30,7 @@ func (r *ExpenseRepositoryImpl) GetByID(ctx context.Context, id uuid.UUID) (*ent
 	var expense entities.Expense
 	err := r.db.WithContext(ctx).
 		Preload("Items.ChartOfAccount").
+		Preload("Items.PurchaseCategory").
 		First(&expense, "id = ?", id).Error
 	if err != nil {
 		return nil, err
@@ -41,6 +42,7 @@ func (r *ExpenseRepositoryImpl) GetByIDAndOrganizationID(ctx context.Context, id
 	var expense entities.Expense
 	err := r.db.WithContext(ctx).
 		Preload("Items.ChartOfAccount").
+		Preload("Items.PurchaseCategory").
 		Where("id = ? AND organization_id = ?", id, organizationID).
 		First(&expense).Error
 	if err != nil {
@@ -107,6 +109,7 @@ func (r *ExpenseRepositoryImpl) List(ctx context.Context, organizationID uuid.UU
 
 	err := query.
 		Preload("Items.ChartOfAccount").
+		Preload("Items.PurchaseCategory").
 		Order("created_at DESC").
 		Limit(limit).
 		Offset(offset).
@@ -139,7 +142,7 @@ func (r *ExpenseRepositoryImpl) GetAnalytics(ctx context.Context, organizationID
 		Table("expense_items ei").
 		Select(`
 			COUNT(ei.id) as total_items,
-			COUNT(DISTINCT ei.chart_of_account_id) as total_categories
+			COUNT(DISTINCT ei.purchase_category_id) as total_categories
 		`).
 		Joins("JOIN expenses e ON ei.expense_id = e.id").
 		Where("e.organization_id = ?", organizationID).
@@ -174,7 +177,7 @@ func (r *ExpenseRepositoryImpl) GetAnalytics(ctx context.Context, organizationID
 			COALESCE(SUM(item_counts.categories), 0) as categories
 		`).
 		Joins(`LEFT JOIN (
-			SELECT expense_id, COUNT(id) as items, COUNT(DISTINCT chart_of_account_id) as categories
+			SELECT expense_id, COUNT(id) as items, COUNT(DISTINCT purchase_category_id) as categories
 			FROM expense_items
 			GROUP BY expense_id
 		) item_counts ON item_counts.expense_id = e.id`).
@@ -192,6 +195,32 @@ func (r *ExpenseRepositoryImpl) GetAnalytics(ctx context.Context, organizationID
 
 	var categoryData []entities.ExpenseAnalyticsCategoryData
 	categoryQuery := r.db.WithContext(ctx).
+		Table("expense_items ei").
+		Select(`
+			pc.id as purchase_category_id,
+			pc.name as purchase_category_name,
+			pc.type as purchase_category_type,
+			COALESCE(SUM(ei.amount), 0) as total_amount,
+			COUNT(DISTINCT e.id) as expense_count,
+			COUNT(ei.id) as item_count
+		`).
+		Joins("JOIN expenses e ON ei.expense_id = e.id").
+		Joins("JOIN purchase_categories pc ON ei.purchase_category_id = pc.id").
+		Where("e.organization_id = ?", organizationID).
+		Where("pc.type = ?", entities.PurchaseCategoryTypeExpense).
+		Where("e.status = ?", "approved").
+		Where("e.transaction_date >= ? AND e.transaction_date <= ?", dateFrom, dateTo).
+		Group("pc.id, pc.name, pc.type").
+		Order("total_amount DESC")
+	if outletID != nil {
+		categoryQuery = categoryQuery.Where("e.outlet_id = ?", *outletID)
+	}
+	if err := categoryQuery.Scan(&categoryData).Error; err != nil {
+		return nil, err
+	}
+
+	var chartOfAccountData []entities.ExpenseAnalyticsChartOfAccountData
+	chartOfAccountQuery := r.db.WithContext(ctx).
 		Table("expense_items ei").
 		Select(`
 			COALESCE(parent_coa.id, coa.id) as chart_of_account_id,
@@ -209,9 +238,9 @@ func (r *ExpenseRepositoryImpl) GetAnalytics(ctx context.Context, organizationID
 		Group("COALESCE(parent_coa.id, coa.id), COALESCE(parent_coa.name, coa.name, 'Lain-lain')").
 		Order("total_amount DESC")
 	if outletID != nil {
-		categoryQuery = categoryQuery.Where("e.outlet_id = ?", *outletID)
+		chartOfAccountQuery = chartOfAccountQuery.Where("e.outlet_id = ?", *outletID)
 	}
-	if err := categoryQuery.Scan(&categoryData).Error; err != nil {
+	if err := chartOfAccountQuery.Scan(&chartOfAccountData).Error; err != nil {
 		return nil, err
 	}
 
@@ -239,10 +268,11 @@ func (r *ExpenseRepositoryImpl) GetAnalytics(ctx context.Context, organizationID
 	}
 
 	return &entities.ExpenseAnalytics{
-		Summary:      summary,
-		Data:         data,
-		CategoryData: categoryData,
-		ItemData:     itemData,
+		Summary:            summary,
+		Data:               data,
+		CategoryData:       categoryData,
+		ChartOfAccountData: chartOfAccountData,
+		ItemData:           itemData,
 	}, nil
 }
 

internal/repository/purchase_order_repository.go

@@ -31,6 +31,7 @@ func (r *PurchaseOrderRepositoryImpl) GetByID(ctx context.Context, id uuid.UUID)
 	err := r.db.WithContext(ctx).
 		Preload("Vendor").
 		Preload("Items.Ingredient").
+		Preload("Items.PurchaseCategory").
 		Preload("Items.Unit").
 		Preload("Attachments.File").
 		First(&po, "id = ?", id).Error
@@ -45,6 +46,7 @@ func (r *PurchaseOrderRepositoryImpl) GetByIDAndOrganizationID(ctx context.Conte
 	err := r.db.WithContext(ctx).
 		Preload("Vendor").
 		Preload("Items.Ingredient").
+		Preload("Items.PurchaseCategory").
 		Preload("Items.Unit").
 		Preload("Attachments.File").
 		Where("id = ? AND organization_id = ?", id, organizationID).
@@ -105,6 +107,7 @@ func (r *PurchaseOrderRepositoryImpl) List(ctx context.Context, organizationID u
 	err := query.
 		Preload("Vendor").
 		Preload("Items.Ingredient").
+		Preload("Items.PurchaseCategory").
 		Preload("Items.Unit").
 		Preload("Attachments.File").
 		Order("created_at DESC").
@@ -168,6 +171,7 @@ func (r *PurchaseOrderRepositoryImpl) GetByStatus(ctx context.Context, organizat
 		Where("organization_id = ? AND status = ?", organizationID, status).
 		Preload("Vendor").
 		Preload("Items.Ingredient").
+		Preload("Items.PurchaseCategory").
 		Preload("Items.Unit").
 		Find(&pos).Error
 	return pos, err
@@ -179,6 +183,7 @@ func (r *PurchaseOrderRepositoryImpl) GetOverdue(ctx context.Context, organizati
 		Where("organization_id = ? AND due_date < ? AND status IN (?)", organizationID, time.Now(), []string{"draft", "sent", "approved"}).
 		Preload("Vendor").
 		Preload("Items.Ingredient").
+		Preload("Items.PurchaseCategory").
 		Preload("Items.Unit").
 		Find(&pos).Error
 	return pos, err
@@ -219,6 +224,7 @@ func (r *PurchaseOrderRepositoryImpl) GetItemsByPurchaseOrderID(ctx context.Cont
 	var items []*entities.PurchaseOrderItem
 	err := r.db.WithContext(ctx).
 		Preload("Ingredient").
+		Preload("PurchaseCategory").
 		Preload("Unit").
 		Where("purchase_order_id = ?", purchaseOrderID).
 		Find(&items).Error

internal/service/inventory_movement_service.go

@@ -10,7 +10,7 @@ import (
 )
 
 type InventoryMovementService interface {
-	CreateIngredientMovement(ctx context.Context, ingredientID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID) error
+	CreateIngredientMovement(ctx context.Context, ingredientID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID, purchaseOrderItemID *uuid.UUID) error
 	CreateProductMovement(ctx context.Context, productID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID) error
 }
 
@@ -26,7 +26,7 @@ func NewInventoryMovementService(inventoryMovementRepo repository.InventoryMovem
 	}
 }
 
-func (s *InventoryMovementServiceImpl) CreateIngredientMovement(ctx context.Context, ingredientID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID) error {
+func (s *InventoryMovementServiceImpl) CreateIngredientMovement(ctx context.Context, ingredientID, organizationID, outletID, userID uuid.UUID, movementType entities.InventoryMovementType, quantity float64, unitCost float64, reason string, referenceType *entities.InventoryMovementReferenceType, referenceID *uuid.UUID, purchaseOrderItemID *uuid.UUID) error {
 	ingredient, err := s.ingredientRepo.GetByID(ctx, ingredientID, organizationID)
 	if err != nil {
 		return err
@@ -36,22 +36,23 @@ func (s *InventoryMovementServiceImpl) CreateIngredientMovement(ctx context.Cont
 	newQuantity := previousQuantity + quantity
 
 	movement := &entities.InventoryMovement{
-		ID:               uuid.New(),
-		OrganizationID:   organizationID,
-		OutletID:         outletID,
-		ItemID:           ingredientID,
-		ItemType:         "INGREDIENT",
-		MovementType:     movementType,
-		Quantity:         quantity,
-		PreviousQuantity: previousQuantity,
-		NewQuantity:      newQuantity,
-		UnitCost:         unitCost,
-		TotalCost:        unitCost * quantity,
-		ReferenceType:    referenceType,
-		ReferenceID:      referenceID,
-		UserID:           userID,
-		Reason:           &reason,
-		CreatedAt:        time.Now(),
+		ID:                  uuid.New(),
+		OrganizationID:      organizationID,
+		OutletID:            outletID,
+		ItemID:              ingredientID,
+		ItemType:            "INGREDIENT",
+		MovementType:        movementType,
+		Quantity:            quantity,
+		PreviousQuantity:    previousQuantity,
+		NewQuantity:         newQuantity,
+		UnitCost:            unitCost,
+		TotalCost:           unitCost * quantity,
+		ReferenceType:       referenceType,
+		ReferenceID:         referenceID,
+		PurchaseOrderItemID: purchaseOrderItemID,
+		UserID:              userID,
+		Reason:              &reason,
+		CreatedAt:           time.Now(),
 	}
 
 	err = s.inventoryMovementRepo.Create(ctx, movement)

internal/transformer/analytics_transformer.go

@@ -169,12 +169,16 @@ func PurchasingAnalyticsModelToContract(resp *models.PurchasingAnalyticsResponse
 	data := make([]contract.PurchasingAnalyticsData, len(resp.Data))
 	for i, item := range resp.Data {
 		data[i] = contract.PurchasingAnalyticsData{
-			Date:           item.Date,
-			Purchases:      item.Purchases,
-			PurchaseOrders: item.PurchaseOrders,
-			Quantity:       item.Quantity,
-			Ingredients:    item.Ingredients,
-			Vendors:        item.Vendors,
+			Date:                      item.Date,
+			Purchases:                 item.Purchases,
+			RawMaterialPurchases:      item.RawMaterialPurchases,
+			ExpensePurchases:          item.ExpensePurchases,
+			PurchaseOrders:            item.PurchaseOrders,
+			RawMaterialPurchaseOrders: item.RawMaterialPurchaseOrders,
+			ExpenseCount:              item.ExpenseCount,
+			Quantity:                  item.Quantity,
+			Ingredients:               item.Ingredients,
+			Vendors:                   item.Vendors,
 		}
 	}
 
@@ -211,7 +215,11 @@ func PurchasingAnalyticsModelToContract(resp *models.PurchasingAnalyticsResponse
 		GroupBy:        resp.GroupBy,
 		Summary: contract.PurchasingSummary{
 			TotalPurchases:            resp.Summary.TotalPurchases,
+			RawMaterialPurchases:      resp.Summary.RawMaterialPurchases,
+			ExpensePurchases:          resp.Summary.ExpensePurchases,
 			TotalPurchaseOrders:       resp.Summary.TotalPurchaseOrders,
+			RawMaterialPurchaseOrders: resp.Summary.RawMaterialPurchaseOrders,
+			ExpenseCount:              resp.Summary.ExpenseCount,
 			TotalQuantity:             resp.Summary.TotalQuantity,
 			AveragePurchaseOrderValue: resp.Summary.AveragePurchaseOrderValue,
 			TotalIngredients:          resp.Summary.TotalIngredients,

internal/transformer/analytics_transformer_test.go

@@ -52,17 +52,47 @@ func TestPurchasingAnalyticsContractToModelIgnoresInvalidOutlet(t *testing.T) {
 func TestPurchasingAnalyticsModelToContractCopiesOutletName(t *testing.T) {
 	outletID := uuid.New()
 	outletName := "Main Outlet"
+	now := time.Date(2026, 5, 1, 0, 0, 0, 0, time.UTC)
 
 	result := PurchasingAnalyticsModelToContract(&models.PurchasingAnalyticsResponse{
 		OrganizationID: uuid.New(),
 		OutletID:       &outletID,
 		OutletName:     &outletName,
+		Summary: models.PurchasingSummary{
+			TotalPurchases:            300,
+			RawMaterialPurchases:      125,
+			ExpensePurchases:          175,
+			TotalPurchaseOrders:       3,
+			RawMaterialPurchaseOrders: 1,
+			ExpenseCount:              2,
+		},
+		Data: []models.PurchasingAnalyticsData{
+			{
+				Date:                      now,
+				Purchases:                 300,
+				RawMaterialPurchases:      125,
+				ExpensePurchases:          175,
+				PurchaseOrders:            3,
+				RawMaterialPurchaseOrders: 1,
+				ExpenseCount:              2,
+			},
+		},
 	})
 
 	require.NotNil(t, result)
 	require.Equal(t, &outletID, result.OutletID)
 	require.NotNil(t, result.OutletName)
 	require.Equal(t, outletName, *result.OutletName)
+	require.Equal(t, float64(300), result.Summary.TotalPurchases)
+	require.Equal(t, float64(125), result.Summary.RawMaterialPurchases)
+	require.Equal(t, float64(175), result.Summary.ExpensePurchases)
+	require.Equal(t, int64(3), result.Summary.TotalPurchaseOrders)
+	require.Equal(t, int64(1), result.Summary.RawMaterialPurchaseOrders)
+	require.Equal(t, int64(2), result.Summary.ExpenseCount)
+	require.Len(t, result.Data, 1)
+	require.Equal(t, float64(300), result.Data[0].Purchases)
+	require.Equal(t, float64(125), result.Data[0].RawMaterialPurchases)
+	require.Equal(t, float64(175), result.Data[0].ExpensePurchases)
 }
 
 func TestPurchasingAnalyticsModelToContractOmitsNilOutletName(t *testing.T) {

internal/transformer/expense_transformer.go

@@ -27,10 +27,11 @@ func CreateExpenseRequestToModel(req *contract.CreateExpenseRequest) *models.Cre
 
 func CreateExpenseItemRequestToModel(req *contract.CreateExpenseItemRequest) models.CreateExpenseItemRequest {
 	return models.CreateExpenseItemRequest{
-		ChartOfAccountID: req.ChartOfAccountID,
-		Item:             req.Item,
-		Description:      req.Description,
-		Amount:           req.Amount,
+		ChartOfAccountID:   req.ChartOfAccountID,
+		PurchaseCategoryID: req.PurchaseCategoryID,
+		Item:               req.Item,
+		Description:        req.Description,
+		Amount:             req.Amount,
 	}
 }
 
@@ -60,10 +61,11 @@ func UpdateExpenseRequestToModel(req *contract.UpdateExpenseRequest) *models.Upd
 
 func UpdateExpenseItemRequestToModel(req *contract.UpdateExpenseItemRequest) models.UpdateExpenseItemRequest {
 	return models.UpdateExpenseItemRequest{
-		ChartOfAccountID: req.ChartOfAccountID,
-		Item:             req.Item,
-		Description:      req.Description,
-		Amount:           req.Amount,
+		ChartOfAccountID:   req.ChartOfAccountID,
+		PurchaseCategoryID: req.PurchaseCategoryID,
+		Item:               req.Item,
+		Description:        req.Description,
+		Amount:             req.Amount,
 	}
 }
 
@@ -109,15 +111,19 @@ func ExpenseModelResponseToResponse(expense *models.ExpenseResponse) *contract.E
 
 func ExpenseItemModelResponseToResponse(item *models.ExpenseItemResponse) contract.ExpenseItemResponse {
 	return contract.ExpenseItemResponse{
-		ID:                 item.ID,
-		ExpenseID:          item.ExpenseID,
-		ChartOfAccountID:   item.ChartOfAccountID,
-		ChartOfAccountName: item.ChartOfAccountName,
-		Item:               item.Item,
-		Description:        item.Description,
-		Amount:             item.Amount,
-		CreatedAt:          item.CreatedAt,
-		UpdatedAt:          item.UpdatedAt,
+		ID:                   item.ID,
+		ExpenseID:            item.ExpenseID,
+		ChartOfAccountID:     item.ChartOfAccountID,
+		ChartOfAccountName:   item.ChartOfAccountName,
+		PurchaseCategoryID:   item.PurchaseCategoryID,
+		PurchaseCategoryName: item.PurchaseCategoryName,
+		PurchaseCategoryType: item.PurchaseCategoryType,
+		PurchaseCategory:     PurchaseCategoryModelResponseToResponse(item.PurchaseCategory),
+		Item:                 item.Item,
+		Description:          item.Description,
+		Amount:               item.Amount,
+		CreatedAt:            item.CreatedAt,
+		UpdatedAt:            item.UpdatedAt,
 	}
 }
 
@@ -176,6 +182,18 @@ func ExpenseAnalyticsModelToContract(resp *models.ExpenseAnalyticsResponse) *con
 	categoryData := make([]contract.ExpenseAnalyticsCategoryData, len(resp.CategoryData))
 	for i, item := range resp.CategoryData {
 		categoryData[i] = contract.ExpenseAnalyticsCategoryData{
+			PurchaseCategoryID:   item.PurchaseCategoryID,
+			PurchaseCategoryName: item.PurchaseCategoryName,
+			PurchaseCategoryType: item.PurchaseCategoryType,
+			TotalAmount:          item.TotalAmount,
+			ExpenseCount:         item.ExpenseCount,
+			ItemCount:            item.ItemCount,
+		}
+	}
+
+	chartOfAccountData := make([]contract.ExpenseAnalyticsChartOfAccountData, len(resp.ChartOfAccountData))
+	for i, item := range resp.ChartOfAccountData {
+		chartOfAccountData[i] = contract.ExpenseAnalyticsChartOfAccountData{
 			ChartOfAccountID:   item.ChartOfAccountID,
 			ChartOfAccountName: item.ChartOfAccountName,
 			TotalAmount:        item.TotalAmount,
@@ -208,8 +226,9 @@ func ExpenseAnalyticsModelToContract(resp *models.ExpenseAnalyticsResponse) *con
 			TotalCategories:     resp.Summary.TotalCategories,
 			TotalItems:          resp.Summary.TotalItems,
 		},
-		Data:         data,
-		CategoryData: categoryData,
-		ItemData:     itemData,
+		Data:               data,
+		CategoryData:       categoryData,
+		ChartOfAccountData: chartOfAccountData,
+		ItemData:           itemData,
 	}
 }

internal/transformer/purchase_order_transformer.go

@@ -11,11 +11,12 @@ func CreatePurchaseOrderRequestToModel(req *contract.CreatePurchaseOrderRequest)
 	items := make([]models.CreatePurchaseOrderItemRequest, len(req.Items))
 	for i, item := range req.Items {
 		items[i] = models.CreatePurchaseOrderItemRequest{
-			IngredientID: item.IngredientID,
-			Description:  item.Description,
-			Quantity:     item.Quantity,
-			UnitID:       item.UnitID,
-			Amount:       item.Amount,
+			IngredientID:       item.IngredientID,
+			PurchaseCategoryID: item.PurchaseCategoryID,
+			Description:        item.Description,
+			Quantity:           item.Quantity,
+			UnitID:             item.UnitID,
+			Amount:             item.Amount,
 		}
 	}
 
@@ -54,12 +55,13 @@ func UpdatePurchaseOrderRequestToModel(req *contract.UpdatePurchaseOrderRequest)
 		items = make([]models.UpdatePurchaseOrderItemRequest, len(req.Items))
 		for i, item := range req.Items {
 			items[i] = models.UpdatePurchaseOrderItemRequest{
-				ID:           item.ID,
-				IngredientID: item.IngredientID,
-				Description:  item.Description,
-				Quantity:     item.Quantity,
-				UnitID:       item.UnitID,
-				Amount:       item.Amount,
+				ID:                 item.ID,
+				IngredientID:       item.IngredientID,
+				PurchaseCategoryID: item.PurchaseCategoryID,
+				Description:        item.Description,
+				Quantity:           item.Quantity,
+				UnitID:             item.UnitID,
+				Amount:             item.Amount,
 			}
 		}
 	}
@@ -154,15 +156,16 @@ func PurchaseOrderModelResponseToResponse(po *models.PurchaseOrderResponse) *con
 		response.Items = make([]contract.PurchaseOrderItemResponse, len(po.Items))
 		for i, item := range po.Items {
 			response.Items[i] = contract.PurchaseOrderItemResponse{
-				ID:              item.ID,
-				PurchaseOrderID: item.PurchaseOrderID,
-				IngredientID:    item.IngredientID,
-				Description:     item.Description,
-				Quantity:        item.Quantity,
-				UnitID:          item.UnitID,
-				Amount:          item.Amount,
-				CreatedAt:       item.CreatedAt,
-				UpdatedAt:       item.UpdatedAt,
+				ID:                 item.ID,
+				PurchaseOrderID:    item.PurchaseOrderID,
+				IngredientID:       item.IngredientID,
+				PurchaseCategoryID: item.PurchaseCategoryID,
+				Description:        item.Description,
+				Quantity:           item.Quantity,
+				UnitID:             item.UnitID,
+				Amount:             item.Amount,
+				CreatedAt:          item.CreatedAt,
+				UpdatedAt:          item.UpdatedAt,
 			}
 
 			// Map ingredient if present
@@ -173,6 +176,10 @@ func PurchaseOrderModelResponseToResponse(po *models.PurchaseOrderResponse) *con
 				}
 			}
 
+			if item.PurchaseCategory != nil {
+				response.Items[i].PurchaseCategory = PurchaseCategoryModelResponseToResponse(item.PurchaseCategory)
+			}
+
 			// Map unit if present
 			if item.Unit != nil {
 				response.Items[i].Unit = &contract.UnitResponse{

internal/transformer/purchase_order_transformer_test.go

@@ -12,15 +12,19 @@ import (
 )
 
 func TestCreatePurchaseOrderRequestToModelAllowsMissingDueDate(t *testing.T) {
+	ingredientID := uuid.New()
+	quantity := 1.0
+	unitID := uuid.New()
+
 	result, err := CreatePurchaseOrderRequestToModel(&contract.CreatePurchaseOrderRequest{
 		VendorID:        uuid.New(),
 		PONumber:        "PO-001",
 		TransactionDate: "2026-05-29",
 		Items: []contract.CreatePurchaseOrderItemRequest{
 			{
-				IngredientID: uuid.New(),
-				Quantity:     1,
-				UnitID:       uuid.New(),
+				IngredientID: &ingredientID,
+				Quantity:     &quantity,
+				UnitID:       &unitID,
 				Amount:       1000,
 			},
 		},

internal/validator/expense_validator.go

@@ -68,12 +68,18 @@ func (v *ExpenseValidatorImpl) ValidateCreateExpenseRequest(req *contract.Create
 		if strings.TrimSpace(item.ChartOfAccountID) == "" {
 			return fmt.Errorf("item %d: chart_of_account_id is required", i), constants.MissingFieldErrorCode
 		}
+		if strings.TrimSpace(item.PurchaseCategoryID) == "" {
+			return fmt.Errorf("item %d: purchase_category_id is required", i), constants.MissingFieldErrorCode
+		}
 		if strings.TrimSpace(item.Item) == "" {
 			return fmt.Errorf("item %d: item is required", i), constants.MissingFieldErrorCode
 		}
 		if _, err := uuid.Parse(item.ChartOfAccountID); err != nil {
 			return fmt.Errorf("item %d: chart_of_account_id must be a valid UUID", i), constants.MalformedFieldErrorCode
 		}
+		if _, err := uuid.Parse(item.PurchaseCategoryID); err != nil {
+			return fmt.Errorf("item %d: purchase_category_id must be a valid UUID", i), constants.MalformedFieldErrorCode
+		}
 		if item.Amount <= 0 {
 			return fmt.Errorf("item %d: amount must be greater than 0", i), constants.MalformedFieldErrorCode
 		}
@@ -126,6 +132,15 @@ func (v *ExpenseValidatorImpl) ValidateUpdateExpenseRequest(req *contract.Update
 					return fmt.Errorf("item %d: chart_of_account_id must be a valid UUID", i), constants.MalformedFieldErrorCode
 				}
 			}
+			if item.PurchaseCategoryID == nil {
+				return fmt.Errorf("item %d: purchase_category_id is required", i), constants.MissingFieldErrorCode
+			}
+			if strings.TrimSpace(*item.PurchaseCategoryID) == "" {
+				return fmt.Errorf("item %d: purchase_category_id cannot be empty", i), constants.MalformedFieldErrorCode
+			}
+			if _, err := uuid.Parse(*item.PurchaseCategoryID); err != nil {
+				return fmt.Errorf("item %d: purchase_category_id must be a valid UUID", i), constants.MalformedFieldErrorCode
+			}
 			if item.Item != nil && strings.TrimSpace(*item.Item) == "" {
 				return fmt.Errorf("item %d: item cannot be empty", i), constants.MalformedFieldErrorCode
 			}

internal/validator/expense_validator_test.go

@@ -21,8 +21,9 @@ func TestExpenseValidatorCreateRequiresItemName(t *testing.T) {
 		Total:           10000,
 		Items: []contract.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: uuid.NewString(),
-				Amount:           10000,
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: uuid.NewString(),
+				Amount:             10000,
 			},
 		},
 	}
@@ -45,9 +46,10 @@ func TestExpenseValidatorCreateDoesNotRequireHeaderExpenseName(t *testing.T) {
 		Total:           10000,
 		Items: []contract.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: uuid.NewString(),
-				Item:             "Cleaning supplies",
-				Amount:           10000,
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: uuid.NewString(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
 			},
 		},
 	}
@@ -71,9 +73,10 @@ func TestExpenseValidatorCreateAllowsValidOptionalStatus(t *testing.T) {
 		Total:           10000,
 		Items: []contract.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: uuid.NewString(),
-				Item:             "Cleaning supplies",
-				Amount:           10000,
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: uuid.NewString(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
 			},
 		},
 	}
@@ -97,9 +100,10 @@ func TestExpenseValidatorCreateRejectsInvalidStatus(t *testing.T) {
 		Total:           10000,
 		Items: []contract.CreateExpenseItemRequest{
 			{
-				ChartOfAccountID: uuid.NewString(),
-				Item:             "Cleaning supplies",
-				Amount:           10000,
+				ChartOfAccountID:   uuid.NewString(),
+				PurchaseCategoryID: uuid.NewString(),
+				Item:               "Cleaning supplies",
+				Amount:             10000,
 			},
 		},
 	}
@@ -114,10 +118,11 @@ func TestExpenseValidatorCreateRejectsInvalidStatus(t *testing.T) {
 func TestExpenseValidatorUpdateRejectsEmptyItemNameWhenProvided(t *testing.T) {
 	v := NewExpenseValidator()
 	empty := " "
+	purchaseCategoryID := uuid.NewString()
 
 	req := &contract.UpdateExpenseRequest{
 		Items: []contract.UpdateExpenseItemRequest{
-			{Item: &empty},
+			{PurchaseCategoryID: &purchaseCategoryID, Item: &empty},
 		},
 	}
 

internal/validator/purchase_category_validator.go

@@ -34,7 +34,7 @@ func (v *PurchaseCategoryValidatorImpl) ValidateCreatePurchaseCategoryRequest(re
 	}
 
 	if !isValidPurchaseCategoryType(req.Type) {
-		return errors.New("type must be raw_material or non_inventory"), constants.MalformedFieldErrorCode
+		return errors.New("type must be raw_material or expense"), constants.MalformedFieldErrorCode
 	}
 
 	if req.Code != nil && len(strings.TrimSpace(*req.Code)) > 100 {
@@ -63,7 +63,7 @@ func (v *PurchaseCategoryValidatorImpl) ValidateUpdatePurchaseCategoryRequest(re
 	}
 
 	if req.Type != nil && !isValidPurchaseCategoryType(*req.Type) {
-		return errors.New("type must be raw_material or non_inventory"), constants.MalformedFieldErrorCode
+		return errors.New("type must be raw_material or expense"), constants.MalformedFieldErrorCode
 	}
 
 	if req.Code != nil && len(strings.TrimSpace(*req.Code)) > 100 {
@@ -87,7 +87,7 @@ func (v *PurchaseCategoryValidatorImpl) ValidateListPurchaseCategoriesRequest(re
 	}
 
 	if req.Type != "" && !isValidPurchaseCategoryType(req.Type) {
-		return errors.New("type must be raw_material or non_inventory"), constants.MalformedFieldErrorCode
+		return errors.New("type must be raw_material or expense"), constants.MalformedFieldErrorCode
 	}
 
 	return nil, ""
@@ -95,7 +95,7 @@ func (v *PurchaseCategoryValidatorImpl) ValidateListPurchaseCategoriesRequest(re
 
 func isValidPurchaseCategoryType(categoryType string) bool {
 	switch categoryType {
-	case "raw_material", "non_inventory":
+	case "raw_material", "expense":
 		return true
 	default:
 		return false

internal/validator/purchase_order_validator.go

@@ -2,11 +2,14 @@ package validator
 
 import (
 	"errors"
+	"strconv"
 	"strings"
 	"time"
 
 	"apskel-pos-be/internal/constants"
 	"apskel-pos-be/internal/contract"
+
+	"github.com/google/uuid"
 )
 
 type PurchaseOrderValidator interface {
@@ -26,7 +29,7 @@ func (v *PurchaseOrderValidatorImpl) ValidateCreatePurchaseOrderRequest(req *con
 		return errors.New("request body is required"), constants.MissingFieldErrorCode
 	}
 
-	if req.VendorID.String() == "" {
+	if req.VendorID == uuid.Nil {
 		return errors.New("vendor_id is required"), constants.MissingFieldErrorCode
 	}
 
@@ -178,32 +181,48 @@ func (v *PurchaseOrderValidatorImpl) ValidateListPurchaseOrdersRequest(req *cont
 }
 
 func (v *PurchaseOrderValidatorImpl) validatePurchaseOrderItem(item *contract.CreatePurchaseOrderItemRequest, index int) (error, string) {
-	if item.IngredientID.String() == "" {
-		return errors.New("items[" + string(rune(index)) + "].ingredient_id is required"), constants.MissingFieldErrorCode
+	if item.PurchaseCategoryID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].purchase_category_id is required"), constants.MissingFieldErrorCode
 	}
 
-	if item.Quantity <= 0 {
-		return errors.New("items[" + string(rune(index)) + "].quantity must be greater than 0"), constants.MalformedFieldErrorCode
+	if item.IngredientID != nil && *item.IngredientID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].ingredient_id cannot be empty"), constants.MalformedFieldErrorCode
 	}
 
-	if item.UnitID.String() == "" {
-		return errors.New("items[" + string(rune(index)) + "].unit_id is required"), constants.MissingFieldErrorCode
+	if item.Quantity != nil && *item.Quantity <= 0 {
+		return errors.New("items[" + strconv.Itoa(index) + "].quantity must be greater than 0"), constants.MalformedFieldErrorCode
+	}
+
+	if item.UnitID != nil && *item.UnitID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].unit_id cannot be empty"), constants.MalformedFieldErrorCode
 	}
 
 	if item.Amount < 0 {
-		return errors.New("items[" + string(rune(index)) + "].amount must be greater than or equal to 0"), constants.MalformedFieldErrorCode
+		return errors.New("items[" + strconv.Itoa(index) + "].amount must be greater than or equal to 0"), constants.MalformedFieldErrorCode
 	}
 
 	return nil, ""
 }
 
 func (v *PurchaseOrderValidatorImpl) validateUpdatePurchaseOrderItem(item *contract.UpdatePurchaseOrderItemRequest, index int) (error, string) {
+	if item.PurchaseCategoryID == nil || *item.PurchaseCategoryID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].purchase_category_id is required"), constants.MissingFieldErrorCode
+	}
+
+	if item.IngredientID != nil && *item.IngredientID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].ingredient_id cannot be empty"), constants.MalformedFieldErrorCode
+	}
+
+	if item.UnitID != nil && *item.UnitID == uuid.Nil {
+		return errors.New("items[" + strconv.Itoa(index) + "].unit_id cannot be empty"), constants.MalformedFieldErrorCode
+	}
+
 	if item.Quantity != nil && *item.Quantity <= 0 {
-		return errors.New("items[" + string(rune(index)) + "].quantity must be greater than 0"), constants.MalformedFieldErrorCode
+		return errors.New("items[" + strconv.Itoa(index) + "].quantity must be greater than 0"), constants.MalformedFieldErrorCode
 	}
 
 	if item.Amount != nil && *item.Amount < 0 {
-		return errors.New("items[" + string(rune(index)) + "].amount must be greater than or equal to 0"), constants.MalformedFieldErrorCode
+		return errors.New("items[" + strconv.Itoa(index) + "].amount must be greater than or equal to 0"), constants.MalformedFieldErrorCode
 	}
 
 	return nil, ""

internal/validator/purchase_order_validator_test.go

@@ -11,16 +11,21 @@ import (
 )
 
 func validCreatePurchaseOrderRequest() *contract.CreatePurchaseOrderRequest {
+	ingredientID := uuid.New()
+	quantity := 1.0
+	unitID := uuid.New()
+
 	return &contract.CreatePurchaseOrderRequest{
 		VendorID:        uuid.New(),
 		PONumber:        "PO-001",
 		TransactionDate: "2026-05-29",
 		Items: []contract.CreatePurchaseOrderItemRequest{
 			{
-				IngredientID: uuid.New(),
-				Quantity:     1,
-				UnitID:       uuid.New(),
-				Amount:       1000,
+				IngredientID:       &ingredientID,
+				PurchaseCategoryID: uuid.New(),
+				Quantity:           &quantity,
+				UnitID:             &unitID,
+				Amount:             1000,
 			},
 		},
 	}

migrations/000075_create_purchase_categories.up.sql

@@ -3,7 +3,7 @@ CREATE TABLE purchase_category_presets (
     parent_id UUID REFERENCES purchase_category_presets(id) ON DELETE SET NULL,
     code VARCHAR(100) NOT NULL UNIQUE,
     name VARCHAR(255) NOT NULL,
-    type VARCHAR(20) NOT NULL CHECK (type IN ('raw_material', 'non_inventory')),
+    type VARCHAR(20) NOT NULL CHECK (type IN ('raw_material', 'expense')),
     sort_order INTEGER NOT NULL DEFAULT 0,
     is_active BOOLEAN NOT NULL DEFAULT true,
     created_at TIMESTAMP WITH TIME ZONE DEFAULT NOW(),
@@ -17,7 +17,7 @@ CREATE TABLE purchase_categories (
     parent_id UUID REFERENCES purchase_categories(id) ON DELETE SET NULL,
     code VARCHAR(100) NOT NULL,
     name VARCHAR(255) NOT NULL,
-    type VARCHAR(20) NOT NULL CHECK (type IN ('raw_material', 'non_inventory')),
+    type VARCHAR(20) NOT NULL CHECK (type IN ('raw_material', 'expense')),
     sort_order INTEGER NOT NULL DEFAULT 0,
     is_system BOOLEAN NOT NULL DEFAULT false,
     is_active BOOLEAN NOT NULL DEFAULT true,
@@ -38,8 +38,8 @@ CREATE INDEX idx_purchase_categories_is_active ON purchase_categories(is_active)
 
 INSERT INTO purchase_category_presets (code, name, type, sort_order)
 VALUES
-    ('hpp', 'HPP', 'raw_material', 1),
-    ('biaya_lain_lain', 'Biaya Lain-lain', 'non_inventory', 2)
+    ('bahan_baku', 'Bahan Baku', 'raw_material', 1),
+    ('biaya_lain_lain', 'Biaya Lain-lain', 'expense', 2)
 ON CONFLICT (code) DO NOTHING;
 
 INSERT INTO purchase_category_presets (parent_id, code, name, type, sort_order)
@@ -47,18 +47,14 @@ SELECT parent.id, child.code, child.name, child.type, child.sort_order
 FROM purchase_category_presets parent
 JOIN (
     VALUES
-        ('hpp', 'hpp_bakso_mie_ayam', 'Bakso & Mie Ayam', 'raw_material', 1),
-        ('hpp', 'hpp_nusantara', 'Nusantara', 'raw_material', 2),
-        ('hpp', 'hpp_ramen', 'Ramen', 'raw_material', 3),
-        ('hpp', 'hpp_minuman_kopi', 'Minuman/Kopi', 'raw_material', 4),
-        ('biaya_lain_lain', 'biaya_atk_perlengkapan', 'ATK & Perlengkapan', 'non_inventory', 1),
-        ('biaya_lain_lain', 'biaya_makan_karyawan', 'Makan Karyawan', 'non_inventory', 2),
-        ('biaya_lain_lain', 'biaya_bensin_parkir', 'Bensin & Parkir', 'non_inventory', 3),
-        ('biaya_lain_lain', 'biaya_kebersihan_keamanan', 'Kebersihan & Keamanan', 'non_inventory', 4),
-        ('biaya_lain_lain', 'biaya_gaji_dw', 'Gaji DW', 'non_inventory', 5),
-        ('biaya_lain_lain', 'biaya_gaji_staff', 'Gaji Staff', 'non_inventory', 6),
-        ('biaya_lain_lain', 'biaya_internet_server', 'Internet & Server', 'non_inventory', 7),
-        ('biaya_lain_lain', 'biaya_air_listrik', 'Air & Listrik', 'non_inventory', 8),
-        ('biaya_lain_lain', 'biaya_promosi', 'Promosi', 'non_inventory', 9)
+        ('biaya_lain_lain', 'biaya_atk_perlengkapan', 'ATK & Perlengkapan', 'expense', 1),
+        ('biaya_lain_lain', 'biaya_makan_karyawan', 'Makan Karyawan', 'expense', 2),
+        ('biaya_lain_lain', 'biaya_bensin_parkir', 'Bensin & Parkir', 'expense', 3),
+        ('biaya_lain_lain', 'biaya_kebersihan_keamanan', 'Kebersihan & Keamanan', 'expense', 4),
+        ('biaya_lain_lain', 'biaya_gaji_dw', 'Gaji DW', 'expense', 5),
+        ('biaya_lain_lain', 'biaya_gaji_staff', 'Gaji Staff', 'expense', 6),
+        ('biaya_lain_lain', 'biaya_internet_server', 'Internet & Server', 'expense', 7),
+        ('biaya_lain_lain', 'biaya_air_listrik', 'Air & Listrik', 'expense', 8),
+        ('biaya_lain_lain', 'biaya_promosi', 'Promosi', 'expense', 9)
 ) AS child(parent_code, code, name, type, sort_order) ON parent.code = child.parent_code
 ON CONFLICT (code) DO NOTHING;

migrations/000078_add_purchase_category_to_purchase_order_items.down.sql

@@ -0,0 +1,5 @@
+DROP INDEX IF EXISTS idx_inventory_movements_purchase_order_item_id;
+ALTER TABLE inventory_movements DROP COLUMN IF EXISTS purchase_order_item_id;
+
+DROP INDEX IF EXISTS idx_purchase_order_items_purchase_category_id;
+ALTER TABLE purchase_order_items DROP COLUMN IF EXISTS purchase_category_id;

migrations/000078_add_purchase_category_to_purchase_order_items.up.sql

@@ -0,0 +1,11 @@
+ALTER TABLE purchase_order_items
+ADD COLUMN IF NOT EXISTS purchase_category_id UUID REFERENCES purchase_categories(id) ON DELETE RESTRICT;
+
+CREATE INDEX IF NOT EXISTS idx_purchase_order_items_purchase_category_id
+ON purchase_order_items(purchase_category_id);
+
+ALTER TABLE inventory_movements
+ADD COLUMN IF NOT EXISTS purchase_order_item_id UUID REFERENCES purchase_order_items(id) ON DELETE SET NULL;
+
+CREATE INDEX IF NOT EXISTS idx_inventory_movements_purchase_order_item_id
+ON inventory_movements(purchase_order_item_id);

migrations/000079_add_purchase_category_to_expense_items.down.sql

@@ -0,0 +1,2 @@
+DROP INDEX IF EXISTS idx_expense_items_purchase_category_id;
+ALTER TABLE expense_items DROP COLUMN IF EXISTS purchase_category_id;

migrations/000079_add_purchase_category_to_expense_items.up.sql

@@ -0,0 +1,5 @@
+ALTER TABLE expense_items
+ADD COLUMN IF NOT EXISTS purchase_category_id UUID REFERENCES purchase_categories(id) ON DELETE RESTRICT;
+
+CREATE INDEX IF NOT EXISTS idx_expense_items_purchase_category_id
+ON expense_items(purchase_category_id);

migrations/000080_rename_non_inventory_purchase_categories.down.sql

@@ -0,0 +1,32 @@
+ALTER TABLE purchase_category_presets DROP CONSTRAINT IF EXISTS purchase_category_presets_type_check;
+ALTER TABLE purchase_categories DROP CONSTRAINT IF EXISTS purchase_categories_type_check;
+
+UPDATE purchase_category_presets
+SET type = 'non_inventory'
+WHERE type = 'expense';
+
+UPDATE purchase_categories
+SET type = 'non_inventory'
+WHERE type = 'expense';
+
+UPDATE purchase_category_presets
+SET code = 'hpp', name = 'HPP'
+WHERE code = 'bahan_baku' AND type = 'raw_material';
+
+UPDATE purchase_categories
+SET code = 'hpp', name = 'HPP'
+WHERE code = 'bahan_baku' AND type = 'raw_material';
+
+UPDATE purchase_category_presets
+SET is_active = true
+WHERE code LIKE 'hpp\_%' ESCAPE '\' AND type = 'raw_material';
+
+UPDATE purchase_categories
+SET is_active = true
+WHERE code LIKE 'hpp\_%' ESCAPE '\' AND type = 'raw_material';
+
+ALTER TABLE purchase_category_presets
+ADD CONSTRAINT purchase_category_presets_type_check CHECK (type IN ('raw_material', 'non_inventory'));
+
+ALTER TABLE purchase_categories
+ADD CONSTRAINT purchase_categories_type_check CHECK (type IN ('raw_material', 'non_inventory'));

migrations/000080_rename_non_inventory_purchase_categories.up.sql

@@ -0,0 +1,36 @@
+ALTER TABLE purchase_category_presets DROP CONSTRAINT IF EXISTS purchase_category_presets_type_check;
+ALTER TABLE purchase_categories DROP CONSTRAINT IF EXISTS purchase_categories_type_check;
+
+UPDATE purchase_category_presets
+SET type = 'expense'
+WHERE type = 'non_inventory';
+
+UPDATE purchase_categories
+SET type = 'expense'
+WHERE type = 'non_inventory';
+
+UPDATE purchase_category_presets
+SET code = 'bahan_baku', name = 'Bahan Baku'
+WHERE code = 'hpp' AND type = 'raw_material';
+
+UPDATE purchase_categories
+SET code = 'bahan_baku', name = 'Bahan Baku'
+WHERE code = 'hpp' AND type = 'raw_material';
+
+UPDATE purchase_category_presets
+SET is_active = false
+WHERE code LIKE 'hpp\_%' ESCAPE '\' AND type = 'raw_material';
+
+UPDATE purchase_categories
+SET is_active = false
+WHERE code LIKE 'hpp\_%' ESCAPE '\' AND type = 'raw_material';
+
+ALTER TABLE purchase_category_presets
+ADD CONSTRAINT purchase_category_presets_type_check CHECK (type IN ('raw_material', 'expense'));
+
+ALTER TABLE purchase_categories
+ADD CONSTRAINT purchase_categories_type_check CHECK (type IN ('raw_material', 'expense'));
+
+ALTER TABLE purchase_order_items ALTER COLUMN ingredient_id DROP NOT NULL;
+ALTER TABLE purchase_order_items ALTER COLUMN quantity DROP NOT NULL;
+ALTER TABLE purchase_order_items ALTER COLUMN unit_id DROP NOT NULL;