Merge branch 'production' into Dev

Reviewed-on: #44

.gitignore

@@ -29,3 +29,11 @@ yarn-error.log*
 .DS_Store
 Thumbs.db
 .idea/
+
+# ── Playwright E2E (Testing/e2e) ──────────────────────────────────────
+Testing/e2e/playwright-report/
+Testing/e2e/test-results/
+Testing/e2e/.auth/
+Testing/e2e/blob-report/
+
+

Backend/ERPCore/Controllers/AuthController.cs

@@ -0,0 +1,297 @@
+using ERPCore.Dtos.Auth;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using ERPCore.System.Errors;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Fronts the external AuthHex identity service (API_REFERENCE.md) so the
+/// frontend never calls AuthHex directly. Sessions are delivered as httpOnly
+/// Secure cookies (docs/02-SECURITY.md §B.2) via <see cref="AuthCookieWriter"/>
+/// — response bodies never carry raw tokens. Does not inherit
+/// <see cref="ApiControllerBase"/>: most actions here are pre-session and need
+/// <see cref="AllowAnonymousAttribute"/>, and the ETag/If-Match handling that
+/// base provides doesn't apply to auth flows.
+/// </summary>
+[ApiController]
+[Produces("application/json")]
+[Route("api/v1/auth")]
+[Authorize(JwtAuthExtensions.ErpAccessPolicy)]
+public sealed class AuthController : ControllerBase
+{
+    private readonly IAuthUserService _users;
+    private readonly IAuthRecoveryService _recovery;
+    private readonly IAuthAltService _alt;
+    private readonly IRoleService _roles;
+
+    public AuthController(IAuthUserService users, IAuthRecoveryService recovery, IAuthAltService alt, IRoleService roles)
+    {
+        _users = users;
+        _recovery = recovery;
+        _alt = alt;
+        _roles = roles;
+    }
+
+    /// <summary>
+    /// Authoritative current-session info for the frontend: role + the sidebar nav
+    /// codes it may see (docs/10 C.9 shadow-Role sync). Replaces the frontend's
+    /// previous reliance on a stale, untrusted `roleId` cached in localStorage.
+    /// </summary>
+    [HttpGet("me")]
+    [ProducesResponseType(typeof(MeResponseDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<MeResponseDto>> Me(CancellationToken ct)
+    {
+        var roleCode = User.FindFirst(AuthHexClaims.RoleCode)?.Value;
+        return Ok(await _roles.GetMeAsync(roleCode, ct));
+    }
+
+    // ---- Session-issuing (UserManager) ------------------------------------
+
+    [HttpPost("register")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(AuthSessionResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<AuthSessionResponse>> Register([FromBody] RegisterRequest request, CancellationToken ct)
+    {
+        var result = await _users.RegisterAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    [HttpPost("login")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(AuthSessionResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<AuthSessionResponse>> Login([FromBody] LoginRequest request, CancellationToken ct)
+    {
+        var result = await _users.LoginAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    [HttpPost("login/otp/verify")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(OtpLoginVerifiedResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<OtpLoginVerifiedResponse>> VerifyLoginOtp([FromBody] VerifyOtpForLoginRequest request, CancellationToken ct)
+    {
+        var result = await _users.VerifyOtpForLoginAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    [HttpPost("refresh-token")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(AuthSessionResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<AuthSessionResponse>> RefreshToken([FromBody] RefreshTokenRequest request, CancellationToken ct)
+    {
+        if (!Request.Cookies.TryGetValue(JwtAuthExtensions.RefreshTokenCookie, out var refreshToken) || string.IsNullOrEmpty(refreshToken))
+            throw new DomainException(ErrorCodes.RefreshTokenMissing, "No refresh session cookie present.", 401);
+
+        var result = await _users.RefreshTokenAsync(refreshToken, request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    // ---- Profile / sessions (UserManager) ---------------------------------
+
+    [HttpGet("users/{userId:guid}")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(GetUserDetailsResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<GetUserDetailsResponse>> GetUserDetails(Guid userId, CancellationToken ct)
+        => Ok(await _users.GetUserDetailsAsync(userId, ct));
+
+    [HttpGet("sessions")]
+    [ProducesResponseType(typeof(List<SessionDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<SessionDto>>> GetSessions(CancellationToken ct)
+        => Ok(await _users.GetUserSessionsAsync(RequireBearerToken(), ct));
+
+    [HttpPost("status")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ChangeStatus([FromBody] ChangeUserStatusRequest request, CancellationToken ct)
+    {
+        await _users.ChangeUserStatusAsync(request, RequireBearerToken(), ct);
+        return NoContent();
+    }
+
+    [HttpPost("lock")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> Lock([FromBody] LockUserAccountRequest request, CancellationToken ct)
+    {
+        await _users.LockUserAccountAsync(request, RequireBearerToken(), ct);
+        AuthCookieWriter.ClearSession(Response);
+        return NoContent();
+    }
+
+    [HttpPost("change-password")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ChangePassword([FromBody] ChangeUserPasswordRequest request, CancellationToken ct)
+    {
+        await _users.ChangeUserPasswordAsync(request, RequireBearerToken(), ct);
+        AuthCookieWriter.ClearSession(Response);
+        return NoContent();
+    }
+
+    [HttpPost("verify-password")]
+    [ProducesResponseType(typeof(VerifyPasswordResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<VerifyPasswordResponse>> VerifyPassword([FromBody] VerifyPasswordRequest request, CancellationToken ct)
+        => Ok(await _users.VerifyPasswordAsync(request, RequireBearerToken(), ct));
+
+    /// <summary>
+    /// Ends the session: revokes it upstream where possible, and always clears our cookies.
+    /// <para>
+    /// <c>userId</c> is optional because callers usually cannot supply it — AuthHex returns
+    /// <c>user.userId: null</c> in its own login/register response, so a browser has no id
+    /// to send. It is resolved from the session token's <c>UserId</c> claim instead.
+    /// </para>
+    /// <para>
+    /// The cookies are cleared even if the upstream revoke fails or no user can be
+    /// resolved: a logout that leaves the caller holding a live session cookie is worse
+    /// than one that leaves a stale session server-side (which lapses on its own).
+    /// </para>
+    /// </summary>
+    [HttpPost("logout")]
+    [AllowAnonymous]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> Logout([FromBody] LogoutRequest? request, CancellationToken ct)
+    {
+        var userId = request?.UserId ?? ResolveTokenUserId();
+        if (userId is not null)
+        {
+            try
+            {
+                await _users.LogoutUserAsync(new LogoutRequest { UserId = userId.Value }, ct);
+            }
+            catch (DomainException)
+            {
+                // Upstream unreachable or already-revoked — fall through and clear anyway.
+            }
+        }
+
+        AuthCookieWriter.ClearSession(Response);
+        return NoContent();
+    }
+
+    /// <summary>AuthHex's identity claim, present when the request carried a valid session.</summary>
+    private Guid? ResolveTokenUserId()
+        => Guid.TryParse(User.FindFirst(AuthHexClaims.UserId)?.Value, out var id) ? id : null;
+
+    [HttpPut("me")]
+    [ValidateCsrf]
+    [ProducesResponseType(typeof(UserSummaryDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<UserSummaryDto?>> UpdateMe([FromBody] UpdateUserRequest request, CancellationToken ct)
+        => Ok(await _users.UpdateUserAsync(request, RequireBearerToken(), ct));
+
+    // ---- 2FA (UserManager) -------------------------------------------------
+
+    [HttpPost("2fa/initiate")]
+    [ValidateCsrf]
+    [ProducesResponseType(typeof(TwoFaSetupResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<TwoFaSetupResponse>> InitiateTwoFa(CancellationToken ct)
+        => Ok(await _users.InitiateTwoFaSetupAsync(RequireBearerToken(), ct));
+
+    [HttpPost("2fa/complete")]
+    [ValidateCsrf]
+    [ProducesResponseType(typeof(CompleteTwoFaSetupResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<CompleteTwoFaSetupResponse>> CompleteTwoFa([FromBody] CompleteTwoFaSetupRequest request, CancellationToken ct)
+        => Ok(await _users.CompleteTwoFaSetupAsync(request, RequireBearerToken(), ct));
+
+    [HttpPost("2fa/verify")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> VerifyTwoFa([FromBody] VerifyTwoFaRequest request, CancellationToken ct)
+    {
+        await _users.VerifyTwoFaAsync(request, RequireBearerToken(), ct);
+        return NoContent();
+    }
+
+    [HttpPost("2fa/disable")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> DisableTwoFa([FromBody] DisableTwoFaRequest request, CancellationToken ct)
+    {
+        await _users.DisableTwoFaAsync(request, RequireBearerToken(), ct);
+        return NoContent();
+    }
+
+    [HttpGet("2fa/status")]
+    [ProducesResponseType(typeof(TwoFaStatusResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<TwoFaStatusResponse>> GetTwoFaStatus(CancellationToken ct)
+        => Ok(await _users.GetTwoFaStatusAsync(RequireBearerToken(), ct));
+
+    // ---- Recovery -----------------------------------------------------------
+
+    [HttpPost("recovery/forgot-password")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(ForgotPasswordResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<ForgotPasswordResponse>> ForgotPassword([FromBody] ForgotPasswordRequest request, CancellationToken ct)
+        => Ok(await _recovery.ForgotPasswordAsync(request, ct));
+
+    [HttpPost("recovery/verify-otp")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(VerifyRecoveryOtpResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<VerifyRecoveryOtpResponse>> VerifyRecoveryOtp([FromBody] VerifyRecoveryOtpRequest request, CancellationToken ct)
+        => Ok(await _recovery.VerifyOtpAsync(request, ct));
+
+    [HttpPost("recovery/reset-password")]
+    [AllowAnonymous]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ResetPassword([FromBody] ResetPasswordRequest request, CancellationToken ct)
+    {
+        await _recovery.ResetPasswordAsync(request, ct);
+        return NoContent();
+    }
+
+    [HttpPost("recovery/reset-password-token")]
+    [AllowAnonymous]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ResetPasswordWithToken([FromBody] ResetPasswordWithTokenRequest request, CancellationToken ct)
+    {
+        await _recovery.ResetPasswordWithTokenAsync(request, ct);
+        return NoContent();
+    }
+
+    // ---- Availability / OTP (AltOptionManager) -----------------------------
+
+    [HttpPost("availability")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(IsAvailableResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<IsAvailableResponse>> CheckAvailability([FromBody] IsAvailableRequest request, CancellationToken ct)
+        => Ok(await _alt.IsAvailableAsync(request, ct));
+
+    [HttpPost("otp/send")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(SendOtpResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SendOtpResponse>> SendOtp([FromBody] SendOtpRequest request, CancellationToken ct)
+        => Ok(await _alt.SendOtpAsync(request, ct));
+
+    [HttpPost("otp/verify")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(OtpLoginVerifiedResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<OtpLoginVerifiedResponse>> VerifyAltOtp([FromBody] VerifyAltOtpRequest request, CancellationToken ct)
+    {
+        var result = await _alt.VerifyOtpAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    // ---- Helpers --------------------------------------------------------------
+
+    /// <summary>The token that authenticated this request — Bearer header if present, else the session cookie.</summary>
+    private string RequireBearerToken()
+    {
+        var header = Request.Headers.Authorization.ToString();
+        if (!string.IsNullOrEmpty(header) && header.StartsWith("Bearer ", StringComparison.OrdinalIgnoreCase))
+            return header["Bearer ".Length..];
+
+        if (Request.Cookies.TryGetValue(JwtAuthExtensions.AccessTokenCookie, out var cookieToken) && !string.IsNullOrEmpty(cookieToken))
+            return cookieToken;
+
+        // [Authorize] already guaranteed one of the above was present to authenticate this request.
+        throw new DomainException(ErrorCodes.AuthUpstreamError, "No bearer token found on an authenticated request.", 500);
+    }
+}

Backend/ERPCore/Controllers/BrandsController.cs

@@ -0,0 +1,67 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Brands;
+using ERPCore.Dtos.Common;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Brand master endpoints (docs/11-BACKEND-PHASE1.md §2.6).</summary>
+[Route("api/v1/brands")]
+public sealed class BrandsController : ApiControllerBase
+{
+    private readonly IBrandService _brands;
+
+    public BrandsController(IBrandService brands) => _brands = brands;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BrandDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BrandDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _brands.ListAsync(query, status, ct));
+
+    [HttpGet("{brandId:int}")]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BrandDto>> GetById(int brandId, CancellationToken ct)
+    {
+        var result = await _brands.GetAsync(brandId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BrandDto>> Create([FromBody] CreateBrandRequest request, CancellationToken ct)
+    {
+        var result = await _brands.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/brands/{result.Value.BrandId}", result.Value);
+    }
+
+    [HttpPut("{brandId:int}")]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<BrandDto>> Update(int brandId, [FromBody] UpdateBrandRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _brands.UpdateAsync(brandId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{brandId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int brandId, [FromBody] UpdateBrandStatusRequest request, CancellationToken ct)
+    {
+        await _brands.SetStatusAsync(brandId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/BundleSalesController.cs

@@ -0,0 +1,80 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/bundle-sales")]
+public sealed class BundleSalesController : ApiControllerBase
+{
+    private readonly IBundleSaleService _bundles;
+
+    public BundleSalesController(IBundleSaleService bundles) => _bundles = bundles;
+
+    [HttpGet("templates")]
+    [ProducesResponseType(typeof(PagedResponse<BundleSaleTemplateSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BundleSaleTemplateSummaryDto>>> ListTemplates(
+        [FromQuery] PageQuery query,
+        CancellationToken ct)
+        => Ok(await _bundles.ListTemplatesAsync(query, ct));
+
+    [HttpGet("templates/{bundleSaleTemplateId:int}")]
+    [ProducesResponseType(typeof(BundleSaleTemplateDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BundleSaleTemplateDto>> GetTemplate(int bundleSaleTemplateId, CancellationToken ct)
+    {
+        var result = await _bundles.GetTemplateAsync(bundleSaleTemplateId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BundleSaleSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BundleSaleSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] BundleSaleStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _bundles.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{bundleSaleId:int}")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BundleSaleDto>> GetById(int bundleSaleId, CancellationToken ct)
+    {
+        var result = await _bundles.GetAsync(bundleSaleId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{bundleSaleId:int}/posting-check")]
+    [ProducesResponseType(typeof(BundleSalePostingCheckDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSalePostingCheckDto>> PostingCheck(int bundleSaleId, CancellationToken ct)
+        => Ok(await _bundles.CheckPostingAsync(bundleSaleId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<BundleSaleDto>> Create([FromBody] CreateBundleSaleRequest request, CancellationToken ct)
+    {
+        var result = await _bundles.CreateAsync(request, ct);
+        return Created($"/api/v1/bundle-sales/{result.BundleSaleId}", result);
+    }
+
+    [HttpPut("{bundleSaleId:int}")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSaleDto>> Update(int bundleSaleId, [FromBody] UpdateBundleSaleRequest request, CancellationToken ct)
+    {
+        return Ok(await _bundles.UpdateAsync(bundleSaleId, request, ct));
+    }
+
+    [HttpPost("{bundleSaleId:int}/post")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSaleDto>> Post(int bundleSaleId, CancellationToken ct)
+        => Ok(await _bundles.PostAsync(bundleSaleId, ct));
+
+    [HttpPost("{bundleSaleId:int}/cancel")]
+    [ProducesResponseType(typeof(BundleSaleDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<BundleSaleDto>> Cancel(int bundleSaleId, CancellationToken ct)
+        => Ok(await _bundles.CancelAsync(bundleSaleId, ct));
+}

Backend/ERPCore/Controllers/CategoriesController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Domain.Enums;
 using ERPCore.Dtos.Categories;
 using ERPCore.Dtos.Common;
 using ERPCore.Services.Interfaces;
@@ -5,7 +6,11 @@ using Microsoft.AspNetCore.Mvc;
 
 namespace ERPCore.Controllers;
 
-/// <summary>Category endpoints (docs/11-BACKEND-PHASE1.md §2.3).</summary>
+/// <summary>
+/// Category endpoints (docs/11-BACKEND-PHASE1.md §2.3), including the subcategories
+/// nested beneath each category. The hierarchy is exactly two levels deep — the old
+/// <c>?tree=true</c> parameter is gone along with the self-nesting model.
+/// </summary>
 [Route("api/v1/categories")]
 public sealed class CategoriesController : ApiControllerBase
 {
@@ -13,19 +18,79 @@ public sealed class CategoriesController : ApiControllerBase
 
     public CategoriesController(ICategoryService categories) => _categories = categories;
 
-    /// <summary>Flat paged list, or a nested tree when <c>tree=true</c>.</summary>
     [HttpGet]
     [ProducesResponseType(typeof(PagedResponse<CategoryDto>), StatusCodes.Status200OK)]
-    [ProducesResponseType(typeof(IReadOnlyList<CategoryTreeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CategoryDto>>> List(
-    public async Task<IActionResult> List([FromQuery] PageQuery query, [FromQuery] bool tree, CancellationToken ct)
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
-        => tree ? Ok(await _categories.GetTreeAsync(ct)) : Ok(await _categories.ListAsync(query, ct));
+        => Ok(await _categories.ListAsync(query, status, ct));
+
+    [HttpGet("{categoryId:int}")]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CategoryDto>> GetById(int categoryId, CancellationToken ct)
+    {
+        var result = await _categories.GetAsync(categoryId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
 
     [HttpPost]
     [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status201Created)]
-    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
     public async Task<ActionResult<CategoryDto>> Create([FromBody] CreateCategoryRequest request, CancellationToken ct)
     {
-        var dto = await _categories.CreateAsync(request, ct);
+        var result = await _categories.CreateAsync(request, ct);
-        return Created($"/api/v1/categories/{dto.CategoryId}", dto);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/categories/{result.Value.CategoryId}", result.Value);
+    }
+
+    [HttpPut("{categoryId:int}")]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<CategoryDto>> Update(
+        int categoryId, [FromBody] UpdateCategoryRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _categories.UpdateAsync(categoryId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{categoryId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int categoryId, [FromBody] UpdateCategoryStatusRequest request, CancellationToken ct)
+    {
+        await _categories.SetStatusAsync(categoryId, request.Status, ct);
+        return NoContent();
+    }
+
+    // Subcategories — nested under their parent category (docs/11 §2.3).
+    // Updates live on SubCategoriesController at /api/v1/subcategories/{id}.
+
+    [HttpGet("{categoryId:int}/subcategories")]
+    [ProducesResponseType(typeof(PagedResponse<SubCategoryDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PagedResponse<SubCategoryDto>>> ListSubCategories(
+        int categoryId, [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _categories.ListSubCategoriesAsync(categoryId, query, status, ct));
+
+    [HttpPost("{categoryId:int}/subcategories")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<SubCategoryDto>> CreateSubCategory(
+        int categoryId, [FromBody] CreateSubCategoryRequest request, CancellationToken ct)
+    {
+        var result = await _categories.CreateSubCategoryAsync(categoryId, request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/subcategories/{result.Value.SubCategoryId}", result.Value);
     }
 }

Backend/ERPCore/Controllers/CustomersController.cs

@@ -0,0 +1,69 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Customers;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Customer master endpoints for Phase 1 sales.</summary>
+[Route("api/v1/customers")]
+public sealed class CustomersController : ApiControllerBase
+{
+    private readonly ICustomerService _customers;
+
+    public CustomersController(ICustomerService customers) => _customers = customers;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CustomerDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CustomerDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] EntityStatus? status,
+        [FromQuery] CustomerType? customerType,
+        CancellationToken ct)
+        => Ok(await _customers.ListAsync(query, status, customerType, ct));
+
+    [HttpGet("{customerId:int}")]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CustomerDto>> GetById(int customerId, CancellationToken ct)
+    {
+        var result = await _customers.GetAsync(customerId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<CustomerDto>> Create([FromBody] CreateCustomerRequest request, CancellationToken ct)
+    {
+        var result = await _customers.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/customers/{result.Value.CustomerId}", result.Value);
+    }
+
+    [HttpPut("{customerId:int}")]
+    [ProducesResponseType(typeof(CustomerDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<CustomerDto>> Update(int customerId, [FromBody] UpdateCustomerRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _customers.UpdateAsync(customerId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{customerId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int customerId, [FromBody] UpdateCustomerStatusRequest request, CancellationToken ct)
+    {
+        await _customers.SetStatusAsync(customerId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/DashboardController.cs

@@ -0,0 +1,20 @@
+using ERPCore.Dtos.Dashboard;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Dashboard overview stats — cross-domain counts, not a stored entity.</summary>
+[Route("api/v1/dashboard")]
+public sealed class DashboardController : ApiControllerBase
+{
+    private readonly IDashboardService _dashboard;
+
+    public DashboardController(IDashboardService dashboard) => _dashboard = dashboard;
+
+    /// <summary>Aggregate counts for stock, GRN, and procurement.</summary>
+    [HttpGet("stats")]
+    [ProducesResponseType(typeof(DashboardStatsDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<DashboardStatsDto>> GetStats(CancellationToken ct)
+        => Ok(await _dashboard.GetStatsAsync(ct));
+}

Backend/ERPCore/Controllers/FreeIssuesController.cs

@@ -0,0 +1,78 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Thin API alias for free-issue handling. Free issues are modeled as sales slips
+/// with line-level <c>IsFreeIssue</c>/<c>FreeQty</c> flags, so this controller reuses
+/// the existing sales-slip CRUD surface under a more business-friendly route.
+/// </summary>
+[Route("api/v1/free-issues")]
+public sealed class FreeIssuesController : ApiControllerBase
+{
+    private readonly ISalesSlipService _slips;
+
+    public FreeIssuesController(ISalesSlipService slips) => _slips = slips;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<FreeIssueSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<FreeIssueSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesSlipStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _slips.ListFreeIssuesAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{freeIssueId:int}")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<FreeIssueDto>> GetById(int freeIssueId, CancellationToken ct)
+    {
+        var result = await _slips.GetFreeIssueAsync(freeIssueId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{freeIssueId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesSlipPostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipPostingCheckDto>> PostingCheck(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.CheckPostingAsync(freeIssueId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<FreeIssueDto>> Create([FromBody] CreateSalesSlipRequest request, CancellationToken ct)
+    {
+        var result = await _slips.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/free-issues/{result.Value.SalesSlipId}", result.Value);
+    }
+
+    [HttpPut("{freeIssueId:int}")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<FreeIssueDto>> Update(int freeIssueId, [FromBody] UpdateSalesSlipRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _slips.UpdateAsync(freeIssueId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{freeIssueId:int}/post")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<FreeIssueDto>> Post(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.PostAsync(freeIssueId, ct));
+
+    [HttpPost("{freeIssueId:int}/cancel")]
+    [ProducesResponseType(typeof(FreeIssueDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<FreeIssueDto>> Cancel(int freeIssueId, CancellationToken ct)
+        => Ok(await _slips.CancelAsync(freeIssueId, ct));
+}

Backend/ERPCore/Controllers/GeneralLedgerController.cs

@@ -0,0 +1,43 @@
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Generic reverse proxy into the external General Ledger service — forwards every
+/// method/path/query/body under this prefix verbatim via
+/// <see cref="IGeneralLedgerService"/> and returns GL's response (status, content-type,
+/// body) unchanged. No endpoint-specific shape lives here; see
+/// docs/12-GENERAL-LEDGER-INTEGRATION.md for the full GL contract and what this proxy
+/// does and doesn't do. Gated by the same ERP door policy as every other v1 endpoint
+/// (<see cref="ApiControllerBase"/>) — the shared GL API key is attached server-side
+/// only and is never exposed to the frontend.
+/// </summary>
+[Route("api/v1/gl")]
+public sealed class GeneralLedgerController : ApiControllerBase
+{
+    private readonly IGeneralLedgerService _gl;
+
+    public GeneralLedgerController(IGeneralLedgerService gl) => _gl = gl;
+
+    [HttpGet("{**path}")]
+    public Task<IActionResult> Get(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Get, path, ct);
+
+    [HttpPost("{**path}")]
+    public Task<IActionResult> Post(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Post, path, ct);
+
+    [HttpPut("{**path}")]
+    public Task<IActionResult> Put(string path, CancellationToken ct) => ForwardAsync(HttpMethod.Put, path, ct);
+
+    private async Task<IActionResult> ForwardAsync(HttpMethod method, string path, CancellationToken ct)
+    {
+        var body = method == HttpMethod.Get ? null : Request.Body;
+        var result = await _gl.ForwardAsync(method, path, Request.QueryString.Value, Request.ContentType, body, ct);
+        return new ContentResult
+        {
+            StatusCode = result.StatusCode,
+            Content = result.Body,
+            ContentType = result.ContentType ?? "application/json"
+        };
+    }
+}

Backend/ERPCore/Controllers/GrnsController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Grn;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,14 @@ public sealed class GrnsController : ApiControllerBase
 
     public GrnsController(IGrnService grns) => _grns = grns;
 
+    /// <summary>List GRNs, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<GrnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<GrnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] GrnStatus? status, [FromQuery] int? poId,
+        [FromQuery] int? vendorId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _grns.ListAsync(query, status, poId, vendorId, warehouseId, ct));
+
     [HttpGet("{grnId:int}")]
     [ProducesResponseType(typeof(GrnDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/Hrm/AttendanceBatchesController.cs

@@ -0,0 +1,99 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Attendance upload batch endpoints (docs/13-BACKEND-HRM-API.md §4).</summary>
+[Route("api/v1/attendance-batches")]
+public sealed class AttendanceBatchesController : ApiControllerBase
+{
+    private readonly IAttendanceUploadService _attendance;
+    private readonly ICurrentUser _currentUser;
+
+    public AttendanceBatchesController(IAttendanceUploadService attendance, ICurrentUser currentUser)
+    {
+        _attendance = attendance;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet("template.xlsx")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    public IActionResult DownloadTemplate([FromQuery] string? format)
+    {
+        var (content, contentType, fileName) = _attendance.GenerateTemplate(string.Equals(format, "csv", StringComparison.OrdinalIgnoreCase));
+        return File(content, contentType, fileName);
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AttendanceUploadBatchDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AttendanceUploadBatchDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] AttendanceBatchStatus? status,
+        [FromQuery] int? periodYear, [FromQuery] int? periodMonth, CancellationToken ct)
+        => Ok(await _attendance.ListBatchesAsync(query, status, periodYear, periodMonth, ct));
+
+    [HttpGet("{batchId:int}")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> GetById(int batchId, CancellationToken ct)
+    {
+        var result = await _attendance.GetBatchAsync(batchId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [RequestSizeLimit(20 * 1024 * 1024)]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Upload(
+        [FromForm] UploadAttendanceBatchMetadata metadata, IFormFile file, CancellationToken ct)
+    {
+        await using var stream = file.OpenReadStream();
+        var result = await _attendance.UploadAsync(stream, file.FileName, metadata.PeriodStart, metadata.PeriodEnd, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/attendance-batches/{result.AttendanceUploadBatchId}", result);
+    }
+
+    [HttpGet("{batchId:int}/records")]
+    [ProducesResponseType(typeof(List<AttendanceRecordDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<AttendanceRecordDto>>> ListRecords(
+        int batchId, [FromQuery] RowValidationStatus? status, CancellationToken ct)
+        => Ok(await _attendance.ListRecordsAsync(batchId, status, ct));
+
+    [HttpPut("{batchId:int}/records/{recordId:int}")]
+    [ProducesResponseType(typeof(AttendanceRecordDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceRecordDto>> UpdateRecord(
+        int batchId, int recordId, [FromBody] UpdateAttendanceRecordRequest request, CancellationToken ct)
+        => Ok(await _attendance.UpdateRecordAsync(batchId, recordId, request, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{batchId:int}/resolve-duplicate")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> ResolveDuplicate(int batchId, [FromBody] ResolveDuplicateRequest request, CancellationToken ct)
+    {
+        await _attendance.ResolveDuplicateAsync(batchId, request, ct);
+        return NoContent();
+    }
+
+    [HttpPost("{batchId:int}/validate")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Validate(int batchId, CancellationToken ct)
+        => Ok(await _attendance.ValidateAsync(batchId, ct));
+
+    [HttpPost("{batchId:int}/confirm")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Confirm(int batchId, CancellationToken ct)
+        => Ok(await _attendance.ConfirmAsync(batchId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{batchId:int}/unlock")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Unlock(int batchId, [FromBody] UnlockAttendanceBatchRequest request, CancellationToken ct)
+        => Ok(await _attendance.UnlockAsync(batchId, request.Reason, _currentUser.AuditUserId, ct));
+}

Backend/ERPCore/Controllers/Hrm/BranchesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Branch master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/branches")]
+public sealed class BranchesController : ApiControllerBase
+{
+    private readonly IBranchService _branches;
+
+    public BranchesController(IBranchService branches) => _branches = branches;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BranchDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BranchDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _branches.ListAsync(query, status, ct));
+
+    [HttpGet("{branchId:int}")]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BranchDto>> GetById(int branchId, CancellationToken ct)
+    {
+        var result = await _branches.GetAsync(branchId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BranchDto>> Create([FromBody] CreateBranchRequest request, CancellationToken ct)
+    {
+        var result = await _branches.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/branches/{result.Value.BranchId}", result.Value);
+    }
+
+    [HttpPut("{branchId:int}")]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<BranchDto>> Update(int branchId, [FromBody] UpdateBranchRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _branches.UpdateAsync(branchId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{branchId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int branchId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _branches.SetStatusAsync(branchId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/DepartmentsController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Department master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/departments")]
+public sealed class DepartmentsController : ApiControllerBase
+{
+    private readonly IDepartmentService _departments;
+
+    public DepartmentsController(IDepartmentService departments) => _departments = departments;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<DepartmentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<DepartmentDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _departments.ListAsync(query, status, ct));
+
+    [HttpGet("{departmentId:int}")]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<DepartmentDto>> GetById(int departmentId, CancellationToken ct)
+    {
+        var result = await _departments.GetAsync(departmentId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DepartmentDto>> Create([FromBody] CreateDepartmentRequest request, CancellationToken ct)
+    {
+        var result = await _departments.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/departments/{result.Value.DepartmentId}", result.Value);
+    }
+
+    [HttpPut("{departmentId:int}")]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<DepartmentDto>> Update(int departmentId, [FromBody] UpdateDepartmentRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _departments.UpdateAsync(departmentId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{departmentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int departmentId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _departments.SetStatusAsync(departmentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/DesignationsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Designation (job title) master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/designations")]
+public sealed class DesignationsController : ApiControllerBase
+{
+    private readonly IDesignationService _designations;
+
+    public DesignationsController(IDesignationService designations) => _designations = designations;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<DesignationDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<DesignationDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _designations.ListAsync(query, status, ct));
+
+    [HttpGet("{designationId:int}")]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<DesignationDto>> GetById(int designationId, CancellationToken ct)
+    {
+        var result = await _designations.GetAsync(designationId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DesignationDto>> Create([FromBody] CreateDesignationRequest request, CancellationToken ct)
+    {
+        var result = await _designations.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/designations/{result.Value.DesignationId}", result.Value);
+    }
+
+    [HttpPut("{designationId:int}")]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<DesignationDto>> Update(int designationId, [FromBody] UpdateDesignationRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _designations.UpdateAsync(designationId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{designationId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int designationId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _designations.SetStatusAsync(designationId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/EmployeesController.cs

@@ -0,0 +1,217 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>
+/// Employee (staff) endpoints, incl. the Employee&lt;-&gt;User cross-link and staff
+/// document sub-resources (docs/13-BACKEND-HRM-API.md §3).
+/// </summary>
+[Route("api/v1/employees")]
+public sealed class EmployeesController : ApiControllerBase
+{
+    private readonly IEmployeeService _employees;
+    private readonly IEmployeeUserLinkService _links;
+    private readonly IEmployeeDocumentService _documents;
+    private readonly ILeaveBalanceService _leaveBalances;
+    private readonly IEmployeeSalaryStructureService _salaryStructures;
+    private readonly IEmployeeLoanService _loans;
+    private readonly ICurrentUser _currentUser;
+
+    public EmployeesController(
+        IEmployeeService employees, IEmployeeUserLinkService links, IEmployeeDocumentService documents,
+        ILeaveBalanceService leaveBalances, IEmployeeSalaryStructureService salaryStructures,
+        IEmployeeLoanService loans, ICurrentUser currentUser)
+    {
+        _employees = employees;
+        _links = links;
+        _documents = documents;
+        _leaveBalances = leaveBalances;
+        _salaryStructures = salaryStructures;
+        _loans = loans;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<EmployeeListItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<EmployeeListItemDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EmployeeStatus? status,
+        [FromQuery] int? departmentId, [FromQuery] int? designationId, [FromQuery] int? branchId, CancellationToken ct)
+        => Ok(await _employees.ListAsync(query, status, departmentId, designationId, branchId, ct));
+
+    /// <summary>Advisory reverse-direction lookup: does a System User already exist with this email? (docs/12-BACKEND-HRM.md A.5)</summary>
+    [HttpGet("email-lookup")]
+    [ProducesResponseType(typeof(UserMatchResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<UserMatchResponse>> EmailLookup([FromQuery] string email, CancellationToken ct)
+        => Ok(new UserMatchResponse(await _links.FindUserCandidateByEmailAsync(email, ct)));
+
+    [HttpGet("{employeeId:int}")]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeDetailDto>> GetById(int employeeId, CancellationToken ct)
+    {
+        var result = await _employees.GetAsync(employeeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmployeeDetailDto>> Create([FromBody] CreateEmployeeRequest request, CancellationToken ct)
+    {
+        var result = await _employees.CreateAsync(request, _currentUser.AuditUserId, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/employees/{result.Value.EmployeeId}", result.Value);
+    }
+
+    [HttpPut("{employeeId:int}")]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<EmployeeDetailDto>> Update(int employeeId, [FromBody] UpdateEmployeeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _employees.UpdateAsync(employeeId, request, expected, _currentUser.AuditUserId, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Never a hard delete — Employee is retained forever (docs/12-BACKEND-HRM.md C.2).</summary>
+    [HttpPatch("{employeeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int employeeId, [FromBody] UpdateEmployeeStatusRequest request, CancellationToken ct)
+    {
+        await _employees.SetStatusAsync(employeeId, request.Status, ct);
+        return NoContent();
+    }
+
+    [HttpPost("{employeeId:int}/link-user")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> LinkUser(int employeeId, [FromBody] LinkUserRequest request, CancellationToken ct)
+    {
+        await _links.LinkAsync(employeeId, request.UserId, ct);
+        return NoContent();
+    }
+
+    [HttpDelete("{employeeId:int}/link-user")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> UnlinkUser(int employeeId, CancellationToken ct)
+    {
+        await _links.UnlinkAsync(employeeId, ct);
+        return NoContent();
+    }
+
+    [HttpGet("{employeeId:int}/bank-details")]
+    [ProducesResponseType(typeof(List<EmployeeBankDetailDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeBankDetailDto>>> ListBankDetails(int employeeId, CancellationToken ct)
+        => Ok(await _employees.ListBankDetailsAsync(employeeId, ct));
+
+    [HttpPut("{employeeId:int}/bank-details")]
+    [ProducesResponseType(typeof(List<EmployeeBankDetailDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<List<EmployeeBankDetailDto>>> ReplaceBankDetails(
+        int employeeId, [FromBody] ReplaceEmployeeBankDetailsRequest request, CancellationToken ct)
+        => Ok(await _employees.ReplaceBankDetailsAsync(employeeId, request, ct));
+
+    [HttpGet("{employeeId:int}/leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LeaveBalanceDto>>> ListLeaveBalances(int employeeId, [FromQuery] int? year, CancellationToken ct)
+        => Ok(await _leaveBalances.ListAsync(employeeId, year, ct));
+
+    [HttpPut("{employeeId:int}/leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<List<LeaveBalanceDto>>> UpdateLeaveBalances(
+        int employeeId, [FromBody] UpdateLeaveBalancesRequest request, CancellationToken ct)
+        => Ok(await _leaveBalances.ApplyAdjustmentsAsync(employeeId, request, ct));
+
+    [HttpGet("{employeeId:int}/salary-structure")]
+    [ProducesResponseType(typeof(List<EmployeeSalaryStructureDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeSalaryStructureDto>>> GetSalaryStructureHistory(int employeeId, CancellationToken ct)
+        => Ok(await _salaryStructures.ListHistoryAsync(employeeId, ct));
+
+    [HttpPost("{employeeId:int}/salary-structure")]
+    [ProducesResponseType(typeof(EmployeeSalaryStructureDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmployeeSalaryStructureDto>> CreateSalaryStructure(
+        int employeeId, [FromBody] CreateSalaryStructureRequest request, CancellationToken ct)
+    {
+        var result = await _salaryStructures.CreateAsync(employeeId, request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/salary-structure", result);
+    }
+
+    [HttpGet("{employeeId:int}/loans")]
+    [ProducesResponseType(typeof(List<EmployeeLoanDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeLoanDto>>> ListLoans(int employeeId, CancellationToken ct)
+        => Ok(await _loans.ListAsync(employeeId, ct));
+
+    [HttpGet("{employeeId:int}/loans/{loanId:int}")]
+    [ProducesResponseType(typeof(EmployeeLoanDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeLoanDto>> GetLoan(int employeeId, int loanId, CancellationToken ct)
+    {
+        var result = await _loans.GetAsync(employeeId, loanId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost("{employeeId:int}/loans")]
+    [ProducesResponseType(typeof(EmployeeLoanDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeLoanDto>> CreateLoan(int employeeId, [FromBody] CreateEmployeeLoanRequest request, CancellationToken ct)
+    {
+        var result = await _loans.CreateAsync(employeeId, request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/loans/{result.EmployeeLoanId}", result);
+    }
+
+    [HttpGet("{employeeId:int}/documents")]
+    [ProducesResponseType(typeof(List<EmployeeDocumentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeDocumentDto>>> ListDocuments(int employeeId, CancellationToken ct)
+        => Ok(await _documents.ListAsync(employeeId, ct));
+
+    [HttpPost("{employeeId:int}/documents")]
+    [RequestSizeLimit(20 * 1024 * 1024)]
+    [ProducesResponseType(typeof(EmployeeDocumentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status413PayloadTooLarge)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<EmployeeDocumentDto>> UploadDocument(
+        int employeeId, [FromForm] UploadEmployeeDocumentRequest request, IFormFile file, CancellationToken ct)
+    {
+        await using var stream = file.OpenReadStream();
+        var result = await _documents.UploadAsync(
+            employeeId, request, stream, file.FileName, file.ContentType, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/documents/{result.EmployeeDocumentId}", result);
+    }
+
+    [HttpGet("{employeeId:int}/documents/{documentId:int}/download")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DownloadDocument(int employeeId, int documentId, CancellationToken ct)
+    {
+        var (content, fileName, contentType) = await _documents.DownloadAsync(employeeId, documentId, ct);
+        return File(content, contentType, fileName);
+    }
+
+    [HttpPatch("{employeeId:int}/documents/{documentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetDocumentStatus(
+        int employeeId, int documentId, [FromBody] UpdateEmployeeDocumentStatusRequest request, CancellationToken ct)
+    {
+        await _documents.SetStatusAsync(employeeId, documentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/EmploymentTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>EmploymentType master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/employment-types")]
+public sealed class EmploymentTypesController : ApiControllerBase
+{
+    private readonly IEmploymentTypeService _employmentTypes;
+
+    public EmploymentTypesController(IEmploymentTypeService employmentTypes) => _employmentTypes = employmentTypes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<EmploymentTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<EmploymentTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _employmentTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{employmentTypeId:int}")]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmploymentTypeDto>> GetById(int employmentTypeId, CancellationToken ct)
+    {
+        var result = await _employmentTypes.GetAsync(employmentTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmploymentTypeDto>> Create([FromBody] CreateEmploymentTypeRequest request, CancellationToken ct)
+    {
+        var result = await _employmentTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/employment-types/{result.Value.EmploymentTypeId}", result.Value);
+    }
+
+    [HttpPut("{employmentTypeId:int}")]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<EmploymentTypeDto>> Update(int employmentTypeId, [FromBody] UpdateEmploymentTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _employmentTypes.UpdateAsync(employmentTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{employmentTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int employmentTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _employmentTypes.SetStatusAsync(employmentTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/HrDocumentTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Staff document-type catalog ("DocType") endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/hr-document-types")]
+public sealed class HrDocumentTypesController : ApiControllerBase
+{
+    private readonly IHrDocumentTypeService _types;
+
+    public HrDocumentTypesController(IHrDocumentTypeService types) => _types = types;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<HrDocumentTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<HrDocumentTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _types.ListAsync(query, status, ct));
+
+    [HttpGet("{hrDocumentTypeId:int}")]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<HrDocumentTypeDto>> GetById(int hrDocumentTypeId, CancellationToken ct)
+    {
+        var result = await _types.GetAsync(hrDocumentTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<HrDocumentTypeDto>> Create([FromBody] CreateHrDocumentTypeRequest request, CancellationToken ct)
+    {
+        var result = await _types.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/hr-document-types/{result.Value.HrDocumentTypeId}", result.Value);
+    }
+
+    [HttpPut("{hrDocumentTypeId:int}")]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<HrDocumentTypeDto>> Update(int hrDocumentTypeId, [FromBody] UpdateHrDocumentTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _types.UpdateAsync(hrDocumentTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{hrDocumentTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int hrDocumentTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _types.SetStatusAsync(hrDocumentTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/HrReportsController.cs

@@ -0,0 +1,52 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Read-only HRM reports (FR-HR-RPT, docs/13-BACKEND-HRM-API.md §6). No new entities — aggregation over existing tables.</summary>
+[Route("api/v1/reports/hrm")]
+public sealed class HrReportsController : ApiControllerBase
+{
+    private readonly IHrReportService _reports;
+
+    public HrReportsController(IHrReportService reports) => _reports = reports;
+
+    [HttpGet("attendance-summary")]
+    [ProducesResponseType(typeof(List<AttendanceSummaryRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<AttendanceSummaryRowDto>>> AttendanceSummary(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, [FromQuery] int? departmentId, CancellationToken ct)
+        => Ok(await _reports.AttendanceSummaryAsync(periodYear, periodMonth, departmentId, ct));
+
+    [HttpGet("overtime")]
+    [ProducesResponseType(typeof(List<OvertimeReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<OvertimeReportRowDto>>> Overtime(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, CancellationToken ct)
+        => Ok(await _reports.OvertimeReportAsync(periodYear, periodMonth, ct));
+
+    [HttpGet("late-arrivals")]
+    [ProducesResponseType(typeof(List<LateArrivalReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LateArrivalReportRowDto>>> LateArrivals(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, CancellationToken ct)
+        => Ok(await _reports.LateArrivalReportAsync(periodYear, periodMonth, ct));
+
+    [HttpGet("payroll-register")]
+    [ProducesResponseType(typeof(List<PayrollRegisterRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollRegisterRowDto>>> PayrollRegister([FromQuery] int payrollRunId, CancellationToken ct)
+        => Ok(await _reports.PayrollRegisterAsync(payrollRunId, ct));
+
+    [HttpGet("salary-history")]
+    [ProducesResponseType(typeof(List<SalaryHistoryRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<SalaryHistoryRowDto>>> SalaryHistory([FromQuery] int employeeId, CancellationToken ct)
+        => Ok(await _reports.SalaryHistoryAsync(employeeId, ct));
+
+    [HttpGet("leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LeaveBalanceReportRowDto>>> LeaveBalances([FromQuery] int year, CancellationToken ct)
+        => Ok(await _reports.LeaveBalanceReportAsync(year, ct));
+
+    [HttpGet("document-expiry")]
+    [ProducesResponseType(typeof(List<DocumentExpiryReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<DocumentExpiryReportRowDto>>> DocumentExpiry([FromQuery] int withinDays, CancellationToken ct)
+        => Ok(await _reports.DocumentExpiryReportAsync(withinDays, ct));
+}

Backend/ERPCore/Controllers/Hrm/LeaveRequestsController.cs

@@ -0,0 +1,71 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Leave request endpoints (docs/13-BACKEND-HRM-API.md §5).</summary>
+[Route("api/v1/leave-requests")]
+public sealed class LeaveRequestsController : ApiControllerBase
+{
+    private readonly ILeaveRequestService _requests;
+    private readonly ICurrentUser _currentUser;
+
+    public LeaveRequestsController(ILeaveRequestService requests, ICurrentUser currentUser)
+    {
+        _requests = requests;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<LeaveRequestDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<LeaveRequestDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? employeeId, [FromQuery] LeaveRequestStatus? status, CancellationToken ct)
+        => Ok(await _requests.ListAsync(query, employeeId, status, ct));
+
+    [HttpGet("{leaveRequestId:int}")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<LeaveRequestDto>> GetById(int leaveRequestId, CancellationToken ct)
+    {
+        var result = await _requests.GetAsync(leaveRequestId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<LeaveRequestDto>> Create([FromBody] CreateLeaveRequestRequest request, CancellationToken ct)
+    {
+        var result = await _requests.CreateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/leave-requests/{result.LeaveRequestId}", result);
+    }
+
+    [HttpPost("{leaveRequestId:int}/submit")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Submit(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.SubmitAsync(leaveRequestId, ct));
+
+    [HttpPost("{leaveRequestId:int}/approve")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Approve(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.ApproveAsync(leaveRequestId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{leaveRequestId:int}/reject")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Reject(int leaveRequestId, [FromBody] RejectLeaveRequestRequest request, CancellationToken ct)
+        => Ok(await _requests.RejectAsync(leaveRequestId, request.Reason, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{leaveRequestId:int}/cancel")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Cancel(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.CancelAsync(leaveRequestId, ct));
+}

Backend/ERPCore/Controllers/Hrm/LeaveTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Leave type master endpoints (docs/13-BACKEND-HRM-API.md §5).</summary>
+[Route("api/v1/leave-types")]
+public sealed class LeaveTypesController : ApiControllerBase
+{
+    private readonly ILeaveTypeService _leaveTypes;
+
+    public LeaveTypesController(ILeaveTypeService leaveTypes) => _leaveTypes = leaveTypes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<LeaveTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<LeaveTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _leaveTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{leaveTypeId:int}")]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<LeaveTypeDto>> GetById(int leaveTypeId, CancellationToken ct)
+    {
+        var result = await _leaveTypes.GetAsync(leaveTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveTypeDto>> Create([FromBody] CreateLeaveTypeRequest request, CancellationToken ct)
+    {
+        var result = await _leaveTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/leave-types/{result.Value.LeaveTypeId}", result.Value);
+    }
+
+    [HttpPut("{leaveTypeId:int}")]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<LeaveTypeDto>> Update(int leaveTypeId, [FromBody] UpdateLeaveTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _leaveTypes.UpdateAsync(leaveTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{leaveTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int leaveTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _leaveTypes.SetStatusAsync(leaveTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/PayrollRunsController.cs

@@ -0,0 +1,85 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Payroll run endpoints (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payroll-runs")]
+public sealed class PayrollRunsController : ApiControllerBase
+{
+    private readonly IPayrollRunService _payrollRuns;
+    private readonly ICurrentUser _currentUser;
+
+    public PayrollRunsController(IPayrollRunService payrollRuns, ICurrentUser currentUser)
+    {
+        _payrollRuns = payrollRuns;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PayrollRunDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PayrollRunDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? periodYear, [FromQuery] int? periodMonth,
+        [FromQuery] PayrollRunStatus? status, CancellationToken ct)
+        => Ok(await _payrollRuns.ListAsync(query, periodYear, periodMonth, status, ct));
+
+    [HttpGet("{payrollRunId:int}")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayrollRunDto>> GetById(int payrollRunId, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GetAsync(payrollRunId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{payrollRunId:int}/lines")]
+    [ProducesResponseType(typeof(List<PayrollLineDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollLineDto>>> ListLines(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.ListLinesAsync(payrollRunId, ct));
+
+    [HttpGet("{payrollRunId:int}/lines/{lineId:int}")]
+    [ProducesResponseType(typeof(PayrollLineDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayrollLineDetailDto>> GetLine(int payrollRunId, int lineId, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GetLineAsync(payrollRunId, lineId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<PayrollRunDto>> Generate([FromBody] GeneratePayrollRunRequest request, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GenerateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/payroll-runs/{result.PayrollRunId}", result);
+    }
+
+    [HttpPost("{payrollRunId:int}/approve")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Approve(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.ApproveAsync(payrollRunId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/lock")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Lock(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.LockAsync(payrollRunId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/unlock")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Unlock(int payrollRunId, [FromBody] UnlockPayrollRunRequest request, CancellationToken ct)
+        => Ok(await _payrollRuns.UnlockAsync(payrollRunId, request.Reason, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/generate-payslips")]
+    [ProducesResponseType(typeof(List<PayslipDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<List<PayslipDto>>> GeneratePayslips(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.GeneratePayslipsAsync(payrollRunId, ct));
+}

Backend/ERPCore/Controllers/Hrm/PayrollStatutorySettingsController.cs

@@ -0,0 +1,33 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Effective-dated EPF/ETF settings (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payroll-statutory-settings")]
+public sealed class PayrollStatutorySettingsController : ApiControllerBase
+{
+    private readonly IPayrollStatutorySettingService _settings;
+    private readonly ICurrentUser _currentUser;
+
+    public PayrollStatutorySettingsController(IPayrollStatutorySettingService settings, ICurrentUser currentUser)
+    {
+        _settings = settings;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<PayrollStatutorySettingDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollStatutorySettingDto>>> List(CancellationToken ct)
+        => Ok(await _settings.ListAsync(ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(PayrollStatutorySettingDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<PayrollStatutorySettingDto>> Create([FromBody] UpsertPayrollStatutorySettingRequest request, CancellationToken ct)
+    {
+        var result = await _settings.CreateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/payroll-statutory-settings/{result.PayrollStatutorySettingId}", result);
+    }
+}

Backend/ERPCore/Controllers/Hrm/PayslipsController.cs

@@ -0,0 +1,32 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Payslip retrieval + HTML print view (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payslips")]
+public sealed class PayslipsController : ApiControllerBase
+{
+    private readonly IPayslipService _payslips;
+
+    public PayslipsController(IPayslipService payslips) => _payslips = payslips;
+
+    [HttpGet("{payslipId:int}")]
+    [ProducesResponseType(typeof(PayslipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayslipDto>> GetById(int payslipId, CancellationToken ct)
+    {
+        var result = await _payslips.GetAsync(payslipId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{payslipId:int}/view")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> View(int payslipId, CancellationToken ct)
+    {
+        var html = await _payslips.RenderHtmlAsync(payslipId, ct);
+        return html is null ? NotFound() : Content(html, "text/html");
+    }
+}

Backend/ERPCore/Controllers/Hrm/SalaryComponentsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>SalaryComponent master endpoints (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/salary-components")]
+public sealed class SalaryComponentsController : ApiControllerBase
+{
+    private readonly ISalaryComponentService _components;
+
+    public SalaryComponentsController(ISalaryComponentService components) => _components = components;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalaryComponentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalaryComponentDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _components.ListAsync(query, status, ct));
+
+    [HttpGet("{salaryComponentId:int}")]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalaryComponentDto>> GetById(int salaryComponentId, CancellationToken ct)
+    {
+        var result = await _components.GetAsync(salaryComponentId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<SalaryComponentDto>> Create([FromBody] CreateSalaryComponentRequest request, CancellationToken ct)
+    {
+        var result = await _components.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/salary-components/{result.Value.SalaryComponentId}", result.Value);
+    }
+
+    [HttpPut("{salaryComponentId:int}")]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalaryComponentDto>> Update(int salaryComponentId, [FromBody] UpdateSalaryComponentRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _components.UpdateAsync(salaryComponentId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{salaryComponentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int salaryComponentId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _components.SetStatusAsync(salaryComponentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/TaxSlabsController.cs

@@ -0,0 +1,28 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Configurable APIT-style tax slabs (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/tax-slabs")]
+public sealed class TaxSlabsController : ApiControllerBase
+{
+    private readonly ITaxSlabService _taxSlabs;
+
+    public TaxSlabsController(ITaxSlabService taxSlabs) => _taxSlabs = taxSlabs;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<TaxSlabDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<TaxSlabDto>>> List(CancellationToken ct)
+        => Ok(await _taxSlabs.ListAsync(ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TaxSlabDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TaxSlabDto>> Create([FromBody] CreateTaxSlabRequest request, CancellationToken ct)
+    {
+        var result = await _taxSlabs.CreateAsync(request, ct);
+        return Created($"/api/v1/tax-slabs/{result.TaxSlabId}", result);
+    }
+}

Backend/ERPCore/Controllers/Hrm/WorkShiftsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>WorkShift master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/work-shifts")]
+public sealed class WorkShiftsController : ApiControllerBase
+{
+    private readonly IWorkShiftService _shifts;
+
+    public WorkShiftsController(IWorkShiftService shifts) => _shifts = shifts;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<WorkShiftDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<WorkShiftDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _shifts.ListAsync(query, status, ct));
+
+    [HttpGet("{workShiftId:int}")]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<WorkShiftDto>> GetById(int workShiftId, CancellationToken ct)
+    {
+        var result = await _shifts.GetAsync(workShiftId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<WorkShiftDto>> Create([FromBody] CreateWorkShiftRequest request, CancellationToken ct)
+    {
+        var result = await _shifts.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/work-shifts/{result.Value.WorkShiftId}", result.Value);
+    }
+
+    [HttpPut("{workShiftId:int}")]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<WorkShiftDto>> Update(int workShiftId, [FromBody] UpdateWorkShiftRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _shifts.UpdateAsync(workShiftId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{workShiftId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int workShiftId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _shifts.SetStatusAsync(workShiftId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/ItemTypesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.ItemTypes;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Item type master endpoints (docs/11-BACKEND-PHASE1.md §2.7) — the Color/Size/Material
+/// dimension names. <c>GET</c> is the reason this master exists: it populates the item
+/// builder's dropdown. Items never reference an item type; the chosen values are encoded
+/// into the client-generated SKU (docs/10 Part C.9).
+/// </summary>
+[Route("api/v1/item-types")]
+public sealed class ItemTypesController : ApiControllerBase
+{
+    private readonly IItemTypeService _itemTypes;
+
+    public ItemTypesController(IItemTypeService itemTypes) => _itemTypes = itemTypes;
+
+    /// <summary>Feeds the frontend item-builder dropdown; filter <c>status=Active</c> for selectable rows.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ItemTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ItemTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _itemTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{itemTypeId:int}")]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ItemTypeDto>> GetById(int itemTypeId, CancellationToken ct)
+    {
+        var result = await _itemTypes.GetAsync(itemTypeId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ItemTypeDto>> Create([FromBody] CreateItemTypeRequest request, CancellationToken ct)
+    {
+        var result = await _itemTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/item-types/{result.Value.ItemTypeId}", result.Value);
+    }
+
+    [HttpPut("{itemTypeId:int}")]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ItemTypeDto>> Update(int itemTypeId, [FromBody] UpdateItemTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _itemTypes.UpdateAsync(itemTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{itemTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int itemTypeId, [FromBody] UpdateItemTypeStatusRequest request, CancellationToken ct)
+    {
+        await _itemTypes.SetStatusAsync(itemTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/ItemsController.cs

@@ -21,9 +21,11 @@ public sealed class ItemsController : ApiControllerBase
         [FromQuery] PageQuery query,
         [FromQuery] EntityStatus? status,
         [FromQuery] int? categoryId,
+        [FromQuery] int? subCategoryId,
+        [FromQuery] int? brandId,
         [FromQuery] TrackingMode? trackingMode,
         CancellationToken ct)
-        => Ok(await _items.ListAsync(query, status, categoryId, trackingMode, ct));
+        => Ok(await _items.ListAsync(query, status, categoryId, subCategoryId, brandId, trackingMode, ct));
 
     /// <summary>Get a single item; returns an <c>ETag</c> for optimistic concurrency.</summary>
     [HttpGet("{itemId:int}")]
@@ -79,11 +81,4 @@ public sealed class ItemsController : ApiControllerBase
     [ProducesResponseType(StatusCodes.Status404NotFound)]
     public async Task<ActionResult<ItemReorderSettingsDto>> UpdateReorder(int itemId, [FromBody] UpdateReorderRequest request, CancellationToken ct)
         => Ok(await _items.UpdateReorderAsync(itemId, request, ct));
-
-    /// <summary>Replace the item's UOM conversions (FR-MD-02).</summary>
-    [HttpPut("{itemId:int}/uom-conversions")]
-    [ProducesResponseType(typeof(ItemUomConversionsDto), StatusCodes.Status200OK)]
-    [ProducesResponseType(StatusCodes.Status404NotFound)]
-    public async Task<ActionResult<ItemUomConversionsDto>> UpdateUomConversions(int itemId, [FromBody] UpdateUomConversionsRequest request, CancellationToken ct)
-        => Ok(await _items.UpdateUomConversionsAsync(itemId, request, ct));
 }

Backend/ERPCore/Controllers/NavController.cs

@@ -0,0 +1,39 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Repositories.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Read-only sidebar nav tree, used by the Role permission-assignment checkbox
+/// UI and by `GET /auth/me` (see AuthController) to resolve a role's visible codes.
+/// NavItem/SubNavItem rows are seeded (NavItemConfiguration/SubNavItemConfiguration)
+/// to match the frontend's hardcoded sidebar — not admin-editable in this phase.
+/// </summary>
+[Route("api/v1/nav")]
+public sealed class NavController : ApiControllerBase
+{
+    private readonly IRepository<NavItem> _navItems;
+
+    public NavController(IRepository<NavItem> navItems) => _navItems = navItems;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<NavItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<NavItemDto>>> GetTree(CancellationToken ct)
+    {
+        var items = await _navItems.Query().AsNoTracking()
+            .Include(n => n.Children)
+            .OrderBy(n => n.SortOrder)
+            .ToListAsync(ct);
+
+        var dto = items.Select(n => new NavItemDto(
+            n.NavItemId, n.Code, n.Label, n.Icon, n.Href, n.SortOrder,
+            n.Children.OrderBy(c => c.SortOrder)
+                .Select(c => new SubNavItemDto(c.SubNavItemId, c.Code, c.Label, c.Icon, c.Href, c.SortOrder))
+                .ToList())).ToList();
+
+        return Ok(dto);
+    }
+}

Backend/ERPCore/Controllers/ProductConfigController.cs

@@ -0,0 +1,46 @@
+using ERPCore.Dtos.Config;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Product configuration endpoints (docs/11-BACKEND-PHASE1.md §2.8) — the singleton
+/// feature gate for subcategories/brands/item-types.
+/// <para>
+/// <b>Authorization:</b> writes are admitted by the inherited ERP door policy only.
+/// A dedicated <c>CONFIG_MANAGE</c> permission is reserved for when per-endpoint RBAC
+/// lands (FR-X-01, currently deferred) — at that point this action gets the attribute
+/// with no other change. Until then any ERP-admitted user can flip these flags; that is
+/// the accepted Phase-1 posture, consistent with every other endpoint.
+/// </para>
+/// </summary>
+[Route("api/v1/product-config")]
+public sealed class ProductConfigController : ApiControllerBase
+{
+    private readonly IProductConfigService _config;
+
+    public ProductConfigController(IProductConfigService config) => _config = config;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(ProductConfigDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<ProductConfigDto>> Get(CancellationToken ct)
+    {
+        var result = await _config.GetAsync(ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPut]
+    [ProducesResponseType(typeof(ProductConfigDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ProductConfigDto>> Update(
+        [FromBody] UpdateProductConfigRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _config.UpdateAsync(request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+}

Backend/ERPCore/Controllers/ProductionRunsController.cs

@@ -0,0 +1,157 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Production;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Production run endpoints (docs/30-BACKEND-PHASE2.md §D.2–D.3).</summary>
+[Route("api/v1/production-runs")]
+public sealed class ProductionRunsController : ApiControllerBase
+{
+    private readonly IProductionRunService _runs;
+
+    public ProductionRunsController(IProductionRunService runs) => _runs = runs;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RunSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RunSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] ProductionRunStatus? status,
+        [FromQuery] int? templateId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _runs.ListAsync(query, status, templateId, warehouseId, ct));
+
+    [HttpGet("{runId:int}")]
+    [ProducesResponseType(typeof(RunGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RunGraphDto>> GetById(int runId, CancellationToken ct)
+    {
+        var result = await _runs.GetAsync(runId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RunGraphDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunGraphDto>> Create([FromBody] CreateRunRequest request, CancellationToken ct)
+    {
+        var result = await _runs.CreateAsync(request, ct);
+
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/production-runs/{result.Value.RunId}", result.Value);
+    }
+
+    [HttpPut("{runId:int}/stages/{runStageId:int}/quantities")]
+    [ProducesResponseType(typeof(RunStageDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunStageDto>> UpdateQuantities(
+        int runId, int runStageId, [FromBody] UpdateStageQuantitiesRequest request, CancellationToken ct)
+        => Ok(await _runs.UpdateStageQuantitiesAsync(runId, runStageId, request, ct));
+
+    // --- stage actions (docs/30 §D.3) ---------------------------------------
+    //
+    // Idempotency-Key is accepted on every action to match the Phase-1 contract (docs/11
+    // §1.6) but, as in GrnService.ConfirmAsync, it is not stored. Replay safety comes from
+    // the status guards instead: a double-fire finds the stage already moved on and gets a
+    // 409, which docs/21 §6 tells the client to treat as a silent refetch. Recorded as a
+    // deviation from §D.3's "idempotency-key honored".
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/start")]
+    [ProducesResponseType(typeof(StartStageResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<StartStageResultDto>> Start(
+        int runId, int runStageId,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.StartStageAsync(runId, runStageId, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/complete")]
+    [ProducesResponseType(typeof(RunStageDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunStageDto>> Complete(
+        int runId, int runStageId, [FromBody] CompleteStageRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.CompleteStageAsync(runId, runStageId, request, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/approve")]
+    [ProducesResponseType(typeof(ApproveStageResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ApproveStageResultDto>> Approve(
+        int runId, int runStageId, [FromBody] ApproveStageRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.ApproveStageAsync(runId, runStageId, request ?? new ApproveStageRequest(), ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/transfer")]
+    [ProducesResponseType(typeof(TransferResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TransferResultDto>> Transfer(
+        int runId, int runStageId, [FromBody] TransferRemainderRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.TransferAsync(runId, runStageId, request, ct));
+
+    [HttpPost("{runId:int}/inputs/{runInputId:int}/return-leftover")]
+    [ProducesResponseType(typeof(ReturnLeftoverResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ReturnLeftoverResultDto>> ReturnLeftover(
+        int runId, int runInputId, [FromBody] ReturnLeftoverRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.ReturnLeftoverAsync(runId, runInputId, request, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/reject-intake")]
+    [ProducesResponseType(typeof(RejectIntakeResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<RejectIntakeResultDto>> RejectIntake(
+        int runId, int runStageId, [FromBody] RejectRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.RejectIntakeAsync(runId, runStageId, request ?? new RejectRequest(), ct));
+
+    /// <summary>Terminal reject — resets the whole run for a rework pass (FR-MFG-16).</summary>
+    [HttpPost("{runId:int}/stages/{runStageId:int}/reject")]
+    [ProducesResponseType(typeof(TerminalRejectResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<TerminalRejectResultDto>> Reject(
+        int runId, int runStageId, [FromBody] RejectRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.RejectTerminalAsync(runId, runStageId, request ?? new RejectRequest(), ct));
+
+    [HttpPost("{runId:int}/cancel")]
+    [ProducesResponseType(typeof(CancelRunResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<CancelRunResultDto>> Cancel(
+        int runId, [FromBody] CancelRunRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.CancelAsync(runId, request, ct));
+}

Backend/ERPCore/Controllers/ProductionTemplatesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Production;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Production template endpoints (docs/30-BACKEND-PHASE2.md §D.1).</summary>
+[Route("api/v1/production-templates")]
+public sealed class ProductionTemplatesController : ApiControllerBase
+{
+    private readonly IProductionTemplateService _templates;
+
+    public ProductionTemplatesController(IProductionTemplateService templates) => _templates = templates;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<TemplateSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<TemplateSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _templates.ListAsync(query, status, ct));
+
+    [HttpGet("{templateId:int}")]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<TemplateGraphDto>> GetById(int templateId, CancellationToken ct)
+    {
+        var result = await _templates.GetAsync(templateId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TemplateGraphDto>> Create(
+        [FromBody] SaveTemplateRequest request, CancellationToken ct)
+    {
+        var result = await _templates.CreateAsync(request, ct);
+
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/production-templates/{result.Value.TemplateId}", result.Value);
+    }
+
+    [HttpPut("{templateId:int}")]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TemplateGraphDto>> Update(
+        int templateId, [FromBody] SaveTemplateRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _templates.UpdateAsync(templateId, request, expected, ct);
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{templateId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int templateId, [FromBody] UpdateTemplateStatusRequest request, CancellationToken ct)
+    {
+        await _templates.SetStatusAsync(templateId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/PurchaseOrdersController.cs

@@ -57,6 +57,25 @@ public sealed class PurchaseOrdersController : ApiControllerBase
         return Ok(result.Value);
     }
 
+    /// <summary>Submit a Draft PO (Draft → Approved). 409 PO_NOT_EDITABLE if not Draft.</summary>
+    [HttpPost("{poId:int}/submit")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PurchaseOrderDto>> Submit(int poId, CancellationToken ct)
+        => Ok(await _pos.SubmitAsync(poId, ct));
+
+    /// <summary>Delete a PO — permitted only while Draft (409 PO_NOT_EDITABLE otherwise).</summary>
+    [HttpDelete("{poId:int}")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Delete(int poId, CancellationToken ct)
+    {
+        await _pos.DeleteAsync(poId, ct);
+        return NoContent();
+    }
+
     /// <summary>Approve — no-op in Phase 1 (POs auto-approve); transitions PendingApproval→Approved when enabled.</summary>
     [HttpPost("{poId:int}/approve")]
     [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/PurchaseReturnsController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Procurement;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +13,23 @@ public sealed class PurchaseReturnsController : ApiControllerBase
 
     public PurchaseReturnsController(IPurchaseReturnService returns) => _returns = returns;
 
+    /// <summary>List posted returns, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PurchaseReturnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PurchaseReturnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? vendorId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _returns.ListAsync(query, vendorId, warehouseId, ct));
+
+    /// <summary>Get one return with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{returnId:int}")]
+    [ProducesResponseType(typeof(PurchaseReturnDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PurchaseReturnDto>> GetById(int returnId, CancellationToken ct)
+    {
+        var dto = await _returns.GetAsync(returnId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
     /// <summary>Create + auto-post a return (outbound movement). 409 if return exceeds available stock.</summary>
     [HttpPost]
     [ProducesResponseType(typeof(PurchaseReturnDto), StatusCodes.Status201Created)]

Backend/ERPCore/Controllers/RequisitionsController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Domain.Enums;
 using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Procurement;
 using ERPCore.Services.Interfaces;
@@ -15,8 +16,9 @@ public sealed class RequisitionsController : ApiControllerBase
 
     [HttpGet]
     [ProducesResponseType(typeof(PagedResponse<RequisitionSummaryDto>), StatusCodes.Status200OK)]
-    public async Task<ActionResult<PagedResponse<RequisitionSummaryDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
+    public async Task<ActionResult<PagedResponse<RequisitionSummaryDto>>> List(
-        => Ok(await _requisitions.ListAsync(query, ct));
+        [FromQuery] PageQuery query, [FromQuery] RequisitionStatus? status, CancellationToken ct)
+        => Ok(await _requisitions.ListAsync(query, status, ct));
 
     [HttpGet("{requisitionId:int}")]
     [ProducesResponseType(typeof(RequisitionDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/RfqsController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Procurement;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,13 @@ public sealed class RfqsController : ApiControllerBase
 
     public RfqsController(IRfqService rfqs) => _rfqs = rfqs;
 
+    /// <summary>List RFQs, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RfqSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RfqSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] RfqStatus? status, CancellationToken ct)
+        => Ok(await _rfqs.ListAsync(query, status, ct));
+
     [HttpGet("{rfqId:int}")]
     [ProducesResponseType(typeof(RfqDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/RolesController.cs

@@ -0,0 +1,88 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Role CRUD + permission assignment (mirrors AuthHex's Role; see docs/10 C.9).</summary>
+[Route("api/v1/roles")]
+public sealed class RolesController : ApiControllerBase
+{
+    private readonly IRoleService _roles;
+
+    public RolesController(IRoleService roles) => _roles = roles;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RoleDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RoleDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _roles.ListAsync(query, status, ct));
+
+    [HttpGet("{roleId:int}")]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RoleDto>> GetById(int roleId, CancellationToken ct)
+    {
+        var result = await _roles.GetAsync(roleId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<RoleDto>> Create([FromBody] CreateRoleRequest request, CancellationToken ct)
+    {
+        var result = await _roles.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/roles/{result.Value.RoleId}", result.Value);
+    }
+
+    [HttpPut("{roleId:int}")]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<RoleDto>> Update(int roleId, [FromBody] UpdateRoleRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _roles.UpdateAsync(roleId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{roleId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int roleId, [FromBody] UpdateRoleStatusRequest request, CancellationToken ct)
+    {
+        await _roles.SetStatusAsync(roleId, request.Status, ct);
+        return NoContent();
+    }
+
+    [HttpDelete("{roleId:int}")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Delete(int roleId, CancellationToken ct)
+    {
+        await _roles.DeleteAsync(roleId, ct);
+        return NoContent();
+    }
+
+    [HttpGet("{roleId:int}/permissions")]
+    [ProducesResponseType(typeof(RolePermissionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RolePermissionsDto>> GetPermissions(int roleId, CancellationToken ct)
+        => Ok(await _roles.GetPermissionsAsync(roleId, ct));
+
+    [HttpPut("{roleId:int}/permissions")]
+    [ProducesResponseType(typeof(RolePermissionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RolePermissionsDto>> AssignPermissions(
+        int roleId, [FromBody] AssignRolePermissionsRequest request, CancellationToken ct)
+        => Ok(await _roles.AssignPermissionsAsync(roleId, request, ct));
+}

Backend/ERPCore/Controllers/SalesInvoicesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-invoices")]
+public sealed class SalesInvoicesController : ApiControllerBase
+{
+    private readonly ISalesInvoiceService _invoices;
+
+    public SalesInvoicesController(ISalesInvoiceService invoices) => _invoices = invoices;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesInvoiceSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesInvoiceSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesInvoiceStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _invoices.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{salesInvoiceId:int}")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesInvoiceDto>> GetById(int salesInvoiceId, CancellationToken ct)
+    {
+        var result = await _invoices.GetAsync(salesInvoiceId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{salesInvoiceId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesInvoicePostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesInvoicePostingCheckDto>> PostingCheck(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.CheckPostingAsync(salesInvoiceId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<SalesInvoiceDto>> Create([FromBody] CreateSalesInvoiceRequest request, CancellationToken ct)
+    {
+        var result = await _invoices.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/sales-invoices/{result.Value.SalesInvoiceId}", result.Value);
+    }
+
+    [HttpPut("{salesInvoiceId:int}")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalesInvoiceDto>> Update(int salesInvoiceId, [FromBody] UpdateSalesInvoiceRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _invoices.UpdateAsync(salesInvoiceId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{salesInvoiceId:int}/post")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesInvoiceDto>> Post(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.PostAsync(salesInvoiceId, ct));
+
+    [HttpPost("{salesInvoiceId:int}/cancel")]
+    [ProducesResponseType(typeof(SalesInvoiceDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesInvoiceDto>> Cancel(int salesInvoiceId, CancellationToken ct)
+        => Ok(await _invoices.CancelAsync(salesInvoiceId, ct));
+}

Backend/ERPCore/Controllers/SalesReportsController.cs

@@ -0,0 +1,35 @@
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/reports/sales")]
+public sealed class SalesReportsController : ApiControllerBase
+{
+    private readonly ISalesReportService _reports;
+
+    public SalesReportsController(ISalesReportService reports) => _reports = reports;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(IReadOnlyList<SalesReportDefinitionDto>), StatusCodes.Status200OK)]
+    public ActionResult<IReadOnlyList<SalesReportDefinitionDto>> ListReports()
+        => Ok(_reports.ListReports());
+
+    [HttpGet("{reportId}")]
+    [ProducesResponseType(typeof(SalesReportDefinitionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public ActionResult<SalesReportDefinitionDto> GetReport(string reportId)
+    {
+        var report = _reports.GetReport(reportId);
+        return report is null ? NotFound() : Ok(report);
+    }
+
+    [HttpPost("query")]
+    [ProducesResponseType(typeof(SalesReportQueryResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesReportQueryResponse>> Query([FromBody] SalesReportQueryRequest request, CancellationToken ct)
+    {
+        var rows = await _reports.QueryAsync(request.ReportType, request.From, request.To, request.ItemId, request.CustomerId, request.WarehouseId, ct);
+        return Ok(new SalesReportQueryResponse(request.ReportType, request.From, request.To, rows));
+    }
+}

Backend/ERPCore/Controllers/SalesReturnsController.cs

@@ -0,0 +1,49 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Sales-return endpoints — customer returns of previously sold goods.</summary>
+[Route("api/v1/sales-returns")]
+public sealed class SalesReturnsController : ApiControllerBase
+{
+    private readonly ISalesReturnService _returns;
+
+    public SalesReturnsController(ISalesReturnService returns) => _returns = returns;
+
+    /// <summary>List posted returns, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesReturnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesReturnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? customerId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _returns.ListAsync(query, customerId, warehouseId, ct));
+
+    /// <summary>Remaining returnable qty per line of one sales invoice (invoiced qty minus already-returned).</summary>
+    [HttpGet("remaining")]
+    [ProducesResponseType(typeof(IReadOnlyList<SalesInvoiceLineRemainingDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<IReadOnlyList<SalesInvoiceLineRemainingDto>>> GetRemaining([FromQuery] int salesInvoiceId, CancellationToken ct)
+        => Ok(await _returns.GetRemainingByInvoiceAsync(salesInvoiceId, ct));
+
+    /// <summary>Get one return with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{returnId:int}")]
+    [ProducesResponseType(typeof(SalesReturnDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesReturnDto>> GetById(int returnId, CancellationToken ct)
+    {
+        var dto = await _returns.GetAsync(returnId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    /// <summary>Create + auto-post a return (inbound movement).</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesReturnDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<SalesReturnDto>> Create([FromBody] CreateSalesReturnRequest request, CancellationToken ct)
+    {
+        var dto = await _returns.CreateAsync(request, ct);
+        return Created($"/api/v1/sales-returns/{dto.ReturnId}", dto);
+    }
+}

Backend/ERPCore/Controllers/SalesSlipPromotionsController.cs

@@ -0,0 +1,22 @@
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-slips/{salesSlipId:int}/free-issue-suggestions")]
+public sealed class SalesSlipPromotionsController : ApiControllerBase
+{
+    private readonly ISalesPromotionSuggestionService _suggestions;
+
+    public SalesSlipPromotionsController(ISalesPromotionSuggestionService suggestions) => _suggestions = suggestions;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(SalesFreeIssueSuggestionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesFreeIssueSuggestionDto>> Get(int salesSlipId, CancellationToken ct)
+    {
+        var result = await _suggestions.GetFreeIssueSuggestionsAsync(salesSlipId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+}

Backend/ERPCore/Controllers/SalesSlipsController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Sales;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+[Route("api/v1/sales-slips")]
+public sealed class SalesSlipsController : ApiControllerBase
+{
+    private readonly ISalesSlipService _slips;
+
+    public SalesSlipsController(ISalesSlipService slips) => _slips = slips;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalesSlipSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalesSlipSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] SalesSlipStatus? status,
+        [FromQuery] int? customerId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _slips.ListAsync(query, status, customerId, warehouseId, ct));
+
+    [HttpGet("{salesSlipId:int}")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipDto>> GetById(int salesSlipId, CancellationToken ct)
+    {
+        var result = await _slips.GetAsync(salesSlipId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpGet("{salesSlipId:int}/posting-check")]
+    [ProducesResponseType(typeof(SalesSlipPostingCheckDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalesSlipPostingCheckDto>> PostingCheck(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.CheckPostingAsync(salesSlipId, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<SalesSlipDto>> Create([FromBody] CreateSalesSlipRequest request, CancellationToken ct)
+    {
+        var result = await _slips.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/sales-slips/{result.Value.SalesSlipId}", result.Value);
+    }
+
+    [HttpPut("{salesSlipId:int}")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalesSlipDto>> Update(int salesSlipId, [FromBody] UpdateSalesSlipRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _slips.UpdateAsync(salesSlipId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost("{salesSlipId:int}/post")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesSlipDto>> Post(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.PostAsync(salesSlipId, ct));
+
+    [HttpPost("{salesSlipId:int}/cancel")]
+    [ProducesResponseType(typeof(SalesSlipDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SalesSlipDto>> Cancel(int salesSlipId, CancellationToken ct)
+        => Ok(await _slips.CancelAsync(salesSlipId, ct));
+}

Backend/ERPCore/Controllers/StockAdjustmentsController.cs

@@ -1,3 +1,4 @@
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Stock;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +13,23 @@ public sealed class StockAdjustmentsController : ApiControllerBase
 
     public StockAdjustmentsController(IAdjustmentService adjustments) => _adjustments = adjustments;
 
+    /// <summary>List posted adjustments, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AdjustmentSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AdjustmentSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? warehouseId, [FromQuery] int? reasonCodeId, CancellationToken ct)
+        => Ok(await _adjustments.ListAsync(query, warehouseId, reasonCodeId, ct));
+
+    /// <summary>Get one adjustment with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{adjustmentId:int}")]
+    [ProducesResponseType(typeof(AdjustmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<AdjustmentDto>> GetById(int adjustmentId, CancellationToken ct)
+    {
+        var dto = await _adjustments.GetAsync(adjustmentId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
     /// <summary>Create + auto-post an adjustment (mandatory reason code; decrease FIFO-consumes).</summary>
     [HttpPost]
     [ProducesResponseType(typeof(AdjustmentDto), StatusCodes.Status201Created)]

Backend/ERPCore/Controllers/StockController.cs

@@ -24,12 +24,26 @@ public sealed class StockController : ApiControllerBase
     public async Task<ActionResult<StockOnHandDto>> OnHand([FromQuery] int itemId, [FromQuery] int warehouseId, CancellationToken ct)
         => Ok(await _stock.GetOnHandAsync(itemId, warehouseId, ct));
 
+    /// <summary>On-hand across every stocked (item, warehouse) pair; both filters optional.</summary>
+    [HttpGet("on-hand/list")]
+    [ProducesResponseType(typeof(PagedResponse<StockOnHandDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<StockOnHandDto>>> OnHandList(
+        [FromQuery] int? itemId, [FromQuery] int? warehouseId, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _stock.GetOnHandListAsync(itemId, warehouseId, query, ct));
+
+    /// <summary>
+    /// Immutable movement history. <c>sourceDocType</c>/<c>sourceDocId</c> answer "what did
+    /// this document post?" — the ledger's document reference is polymorphic, so there is
+    /// no FK to navigate instead (docs/10 C.9).
+    /// </summary>
     [HttpGet("ledger")]
     [ProducesResponseType(typeof(PagedResponse<StockLedgerRowDto>), StatusCodes.Status200OK)]
     public async Task<ActionResult<PagedResponse<StockLedgerRowDto>>> Ledger(
         [FromQuery] int? itemId, [FromQuery] int? warehouseId,
-        [FromQuery] DateOnly? from, [FromQuery] DateOnly? to, [FromQuery] PageQuery query, CancellationToken ct)
+        [FromQuery] DateOnly? from, [FromQuery] DateOnly? to,
-        => Ok(await _stock.GetLedgerAsync(itemId, warehouseId, from, to, query, ct));
+        [FromQuery] string? sourceDocType, [FromQuery] int? sourceDocId,
+        [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _stock.GetLedgerAsync(itemId, warehouseId, from, to, sourceDocType, sourceDocId, query, ct));
 
     [HttpGet("valuation")]
     [ProducesResponseType(typeof(StockValuationDto), StatusCodes.Status200OK)]

Backend/ERPCore/Controllers/StockCountsController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Stock;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,13 @@ public sealed class StockCountsController : ApiControllerBase
 
     public StockCountsController(ICountService counts) => _counts = counts;
 
+    /// <summary>List counts, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CountSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CountSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] CountStatus? status, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _counts.ListAsync(query, status, warehouseId, ct));
+
     [HttpGet("{countId:int}")]
     [ProducesResponseType(typeof(CountDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/StockTransfersController.cs

@@ -1,3 +1,5 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
 using ERPCore.Dtos.Stock;
 using ERPCore.Services.Interfaces;
 using Microsoft.AspNetCore.Mvc;
@@ -12,6 +14,14 @@ public sealed class StockTransfersController : ApiControllerBase
 
     public StockTransfersController(ITransferService transfers) => _transfers = transfers;
 
+    /// <summary>List transfers, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<TransferSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<TransferSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] TransferStatus? status,
+        [FromQuery] int? srcWarehouseId, [FromQuery] int? destWarehouseId, CancellationToken ct)
+        => Ok(await _transfers.ListAsync(query, status, srcWarehouseId, destWarehouseId, ct));
+
     [HttpGet("{transferId:int}")]
     [ProducesResponseType(typeof(TransferDto), StatusCodes.Status200OK)]
     [ProducesResponseType(StatusCodes.Status404NotFound)]

Backend/ERPCore/Controllers/SubCategoriesController.cs

@@ -0,0 +1,56 @@
+using ERPCore.Dtos.Categories;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Subcategory endpoints addressed by their own id (docs/11-BACKEND-PHASE1.md §2.3).
+/// Listing and creation live under the parent category on <see cref="CategoriesController"/>,
+/// since a subcategory only exists in the context of one.
+/// </summary>
+[Route("api/v1/subcategories")]
+public sealed class SubCategoriesController : ApiControllerBase
+{
+    private readonly ICategoryService _categories;
+
+    public SubCategoriesController(ICategoryService categories) => _categories = categories;
+
+    [HttpGet("{subCategoryId:int}")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SubCategoryDto>> GetById(int subCategoryId, CancellationToken ct)
+    {
+        var result = await _categories.GetSubCategoryAsync(subCategoryId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Renames a subcategory. It cannot be moved to another category — see the request DTO.</summary>
+    [HttpPut("{subCategoryId:int}")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SubCategoryDto>> Update(
+        int subCategoryId, [FromBody] UpdateSubCategoryRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _categories.UpdateSubCategoryAsync(subCategoryId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{subCategoryId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int subCategoryId, [FromBody] UpdateSubCategoryStatusRequest request, CancellationToken ct)
+    {
+        await _categories.SetSubCategoryStatusAsync(subCategoryId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/UsersController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Dtos.Users;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// User management: local shadow `User` list/detail + role assignment, and
+/// account creation orchestrated against AuthHex (see <see cref="IUserManagementService.CreateAsync"/>).
+/// </summary>
+[Route("api/v1/users")]
+public sealed class UsersController : ApiControllerBase
+{
+    private readonly IUserManagementService _users;
+    private readonly IEmployeeUserLinkService _links;
+
+    public UsersController(IUserManagementService users, IEmployeeUserLinkService links)
+    {
+        _users = users;
+        _links = links;
+    }
+
+    /// <summary>Advisory forward-direction lookup: does a Staff record already exist with this email? (docs/12-BACKEND-HRM.md A.5)</summary>
+    [HttpGet("email-lookup")]
+    [ProducesResponseType(typeof(EmployeeMatchResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<EmployeeMatchResponse>> EmailLookup([FromQuery] string email, CancellationToken ct)
+        => Ok(new EmployeeMatchResponse(await _links.FindStaffCandidateByEmailAsync(email, ct)));
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ManagedUserDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ManagedUserDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _users.ListAsync(query, ct));
+
+    /// <summary>AuthHex UserType options for the create-user form's select.</summary>
+    [HttpGet("user-types")]
+    [ProducesResponseType(typeof(List<UserTypeOptionDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<UserTypeOptionDto>>> ListUserTypes(CancellationToken ct)
+        => Ok(await _users.ListUserTypesAsync(ct));
+
+    [HttpGet("{userId:int}")]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ManagedUserDto>> GetById(int userId, CancellationToken ct)
+    {
+        var result = await _users.GetAsync(userId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ManagedUserDto>> Create([FromBody] CreateUserRequest request, CancellationToken ct)
+    {
+        var result = await _users.CreateAsync(request, ct);
+        return Created($"/api/v1/users/{result.UserId}", result);
+    }
+
+    [HttpPut("{userId:int}/role")]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ManagedUserDto>> UpdateRole(int userId, [FromBody] UpdateUserRoleRequest request, CancellationToken ct)
+        => Ok(await _users.UpdateRoleAsync(userId, request, ct));
+}

Backend/ERPCore/Domain/DocumentTypes.cs

@@ -14,4 +14,11 @@ public static class DocumentTypes
     public const string Adjustment = "ADJ";
     public const string Count = "CNT";
     public const string PurchaseReturn = "PRET";
+
+    /// <summary>Production run (docs/30 FR-MFG-08) — <c>PRD-2026-00001</c>.</summary>
+    public const string Production = "PRD";
+    public const string SalesInvoice = "SI";
+    public const string SalesSlip = "SSL";
+    public const string BundleSale = "BND";
+    public const string SalesReturn = "SRET";
 }

Backend/ERPCore/Domain/Entities/AttendanceRecord.cs

@@ -0,0 +1,40 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per employee/day attendance row (FR-HR-ATT). <see cref="WorkShiftId"/> is
+/// snapshotted from the employee's shift at ingestion time (docs/12-BACKEND-HRM.md
+/// A.3) so a later shift reassignment never retroactively changes historical
+/// Late/OT figures. Model: docs/12-BACKEND-HRM.md Part C.4.
+/// </summary>
+public class AttendanceRecord
+{
+    public int AttendanceRecordId { get; set; }
+    public int? AttendanceUploadBatchId { get; set; }
+    public AttendanceUploadBatch? AttendanceUploadBatch { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public DateTime AttendanceDate { get; set; }
+    public TimeSpan? CheckIn { get; set; }
+    public TimeSpan? CheckOut { get; set; }
+    public int WorkShiftId { get; set; }
+    public WorkShift? WorkShift { get; set; }
+
+    public int WorkingMinutes { get; set; }
+    public int LateMinutes { get; set; }
+    public int EarlyLeaveMinutes { get; set; }
+    public int OvertimeMinutes { get; set; }
+
+    public AttendanceStatus AttendanceStatus { get; set; }
+    public RowValidationStatus RowValidationStatus { get; set; } = RowValidationStatus.Valid;
+    public int? DuplicateOfAttendanceRecordId { get; set; }
+
+    public string? Notes { get; set; }
+    public bool IsManualOverride { get; set; }
+    public int? EditedBy { get; set; }
+    public DateTime? EditedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/AttendanceUploadBatch.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Attendance upload batch (FR-HR-ATT) — the transactional document driving the
+/// exact status flow Draft→Validated→Confirmed→UsedInPayroll. Scoped to exactly
+/// one payroll period, numbered via <see cref="NumberSequence"/> (docType "ATT").
+/// Model: docs/12-BACKEND-HRM.md Part C.4.
+/// </summary>
+public class AttendanceUploadBatch
+{
+    public int AttendanceUploadBatchId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public DateTime PeriodStart { get; set; }
+    public DateTime PeriodEnd { get; set; }
+    public AttendanceSourceType SourceType { get; set; }
+    public string? OriginalFileName { get; set; }
+
+    public int UploadedBy { get; set; }
+    public DateTime UploadedAt { get; set; }
+    public AttendanceBatchStatus Status { get; set; } = AttendanceBatchStatus.Draft;
+    public int? ConfirmedBy { get; set; }
+    public DateTime? ConfirmedAt { get; set; }
+
+    public int RowCountTotal { get; set; }
+    public int RowCountDuplicate { get; set; }
+    public int RowCountError { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Branch.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Branch/location master (FR-HR-MD-01) — multi-branch readiness. Referenced
+/// optionally by <see cref="Employee.BranchId"/> and <see cref="PayrollRun.BranchId"/>.
+/// Deactivated, not deleted, when referenced. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Branch
+{
+    public int BranchId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Address { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Brand.cs

@@ -0,0 +1,21 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Brand master (FR-MD-09). Referenced optionally by <see cref="Item.BrandId"/>.
+/// Mutable aggregate with a <see cref="RowVersion"/> ETag token. Deactivated, not
+/// deleted, when referenced (FR-MD-08). Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class Brand
+{
+    public int BrandId { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/BundleSale.cs

@@ -0,0 +1,33 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class BundleSale
+{
+    public int BundleSaleId { get; set; }
+    public string BundleNo { get; set; } = string.Empty;
+    public DateTime BundleDate { get; set; }
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+    public int CashierUserId { get; set; }
+    public User? CashierUser { get; set; }
+    public int BundleSaleTemplateId { get; set; }
+    public BundleSaleTemplate? BundleSaleTemplate { get; set; }
+    public string BundleName { get; set; } = string.Empty;
+    public string BundleCode { get; set; } = string.Empty;
+    public BundleSaleStatus Status { get; set; } = BundleSaleStatus.Draft;
+    public decimal ComponentSubtotal { get; set; }
+    public decimal BundlePrice { get; set; }
+    public decimal MarginAmount { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public int ConcurrencyStamp { get; set; }
+
+    public ICollection<BundleSaleLine> Lines { get; set; } = new List<BundleSaleLine>();
+}

Backend/ERPCore/Domain/Entities/BundleSaleLine.cs

@@ -0,0 +1,22 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class BundleSaleLine
+{
+    public int BundleSaleLineId { get; set; }
+    public int BundleSaleId { get; set; }
+    public BundleSale? BundleSale { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+    public string Description { get; set; } = string.Empty;
+    public decimal Qty { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+    public decimal UnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public bool IncludeInBundle { get; set; } = true;
+    public bool IsComponent { get; set; } = true;
+    public int? ParentLineId { get; set; }
+}

Backend/ERPCore/Domain/Entities/BundleSaleTemplate.cs

@@ -0,0 +1,17 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class BundleSaleTemplate
+{
+    public int BundleSaleTemplateId { get; set; }
+    public string TemplateCode { get; set; } = string.Empty;
+    public string TemplateName { get; set; } = string.Empty;
+    public string? Description { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public int ConcurrencyStamp { get; set; }
+
+    public ICollection<BundleSaleTemplateLine> Lines { get; set; } = new List<BundleSaleTemplateLine>();
+}

Backend/ERPCore/Domain/Entities/BundleSaleTemplateLine.cs

@@ -0,0 +1,18 @@
+namespace ERPCore.Domain.Entities;
+
+public class BundleSaleTemplateLine
+{
+    public int BundleSaleTemplateLineId { get; set; }
+    public int BundleSaleTemplateId { get; set; }
+    public BundleSaleTemplate? BundleSaleTemplate { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal Qty { get; set; }
+    public decimal UnitPrice { get; set; }
+    public bool IncludeInBundle { get; set; } = true;
+    public int SortOrder { get; set; }
+}

Backend/ERPCore/Domain/Entities/Category.cs

@@ -1,15 +1,25 @@
+using ERPCore.Domain.Enums;
+
 namespace ERPCore.Domain.Entities;
 
 /// <summary>
-/// Hierarchical item category (FR-MD-04). A null <see cref="ParentId"/> denotes a
+/// Item category (FR-MD-04) — the top level of a two-level hierarchy. The optional level
-/// root category. Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// below is <see cref="SubCategory"/>; categories no longer self-nest (the former
+/// <c>parent_id</c> tree was replaced in migration #2).
+/// Mutable aggregate with a <see cref="RowVersion"/> ETag token. Deactivated, not
+/// deleted, when referenced (FR-MD-08). Model: docs/10-BACKEND-PHASE1.md Part C.1.
 /// </summary>
 public class Category
 {
     public int CategoryId { get; set; }
     public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
 
-    public int? ParentId { get; set; }
+    public DateTime CreatedAt { get; set; }
-    public Category? Parent { get; set; }
+    public DateTime? UpdatedAt { get; set; }
-    public ICollection<Category> Children { get; set; } = new List<Category>();
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<SubCategory> SubCategories { get; set; } = new List<SubCategory>();
 }

Backend/ERPCore/Domain/Entities/Customer.cs

@@ -0,0 +1,38 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Customer master for both B2B and B2C sales.
+/// Phase 1 keeps this lean: identity, contact, tax, credit, and default warehouse.
+/// </summary>
+public class Customer
+{
+    public int CustomerId { get; set; }
+    public string CustomerCode { get; set; } = string.Empty;
+    public CustomerType CustomerType { get; set; } = CustomerType.B2C;
+
+    public string Name { get; set; } = string.Empty;
+    public string? DisplayName { get; set; }
+    public string? Phone { get; set; }
+    public string? Email { get; set; }
+
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City { get; set; }
+    public string? Country { get; set; }
+
+    public string? TaxRegistrationNo { get; set; }
+    public decimal CreditLimit { get; set; }
+    public int CreditDays { get; set; }
+
+    public int? DefaultWarehouseId { get; set; }
+    public Warehouse? DefaultWarehouse { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Department.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Department master (FR-HR-MD-01) — unlimited self-nesting for a real org chart
+/// (unlike the two-level-capped <see cref="Category"/>); cycle prevention is a
+/// service-level check on write, not a DB constraint. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Department
+{
+    public int DepartmentId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public int? ParentDepartmentId { get; set; }
+    public Department? ParentDepartment { get; set; }
+    public int? HeadEmployeeId { get; set; }
+    public Employee? HeadEmployee { get; set; }
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Designation.cs

@@ -0,0 +1,19 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Job title master (FR-HR-MD-01), standalone — not FK'd to Department, since a
+/// title like "Accountant" can exist in multiple departments. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Designation
+{
+    public int DesignationId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Employee.cs

@@ -0,0 +1,76 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Staff record (FR-HR-MD-02) — distinct from <see cref="User"/> (the system login
+/// account): not every employee has a login, and not every login belongs to an
+/// employee. <see cref="UserId"/> is the optional, explicit, human-confirmed link
+/// between the two (docs/12-BACKEND-HRM.md A.5/C.2, Part B.3.2). Never hard-deleted —
+/// separation is recorded via <see cref="Status"/> + <see cref="LastWorkingDate"/>.
+/// <see cref="EmployeeCode"/> is user-entered (not <see cref="NumberSequence"/>-issued):
+/// HR departments keep their own legacy numbering scheme, and NumberSequence's
+/// year-scoping is the wrong shape for an identifier that must never look "reset".
+/// </summary>
+public class Employee
+{
+    public int EmployeeId { get; set; }
+    public string EmployeeCode { get; set; } = string.Empty;
+
+    // Identity
+    public string FullName { get; set; } = string.Empty;
+    public string? Nic { get; set; }
+    public DateTime? DateOfBirth { get; set; }
+    public Gender? Gender { get; set; }
+    public string? Nationality { get; set; }
+    public string? ProfilePhotoPath { get; set; }
+
+    // Contact
+    /// <summary>The field used for the bidirectional Employee&lt;-&gt;User email cross-check.</summary>
+    public string? Email { get; set; }
+    public string? PersonalMobile { get; set; }
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City { get; set; }
+    public string? PostalCode { get; set; }
+    public string? Country { get; set; }
+
+    // Emergency contact
+    public string? EmergencyContactName { get; set; }
+    public string? EmergencyContactRelationship { get; set; }
+    public string? EmergencyContactPhone { get; set; }
+
+    // Employment
+    public DateTime HireDate { get; set; }
+    public DateTime? ConfirmationDate { get; set; }
+    public DateTime? LastWorkingDate { get; set; }
+    public int DepartmentId { get; set; }
+    public Department? Department { get; set; }
+    public int DesignationId { get; set; }
+    public Designation? Designation { get; set; }
+    public int EmploymentTypeId { get; set; }
+    public EmploymentType? EmploymentType { get; set; }
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public int WorkShiftId { get; set; }
+    public WorkShift? WorkShift { get; set; }
+    public int? ReportingManagerId { get; set; }
+    public Employee? ReportingManager { get; set; }
+
+    // Statutory (Sri Lanka)
+    public string? EpfNumber { get; set; }
+    public string? EtfNumber { get; set; }
+    public string? TaxIdentificationNumber { get; set; }
+
+    /// <summary>Optional login account link (unique — one User backs at most one Employee).</summary>
+    public int? UserId { get; set; }
+    public User? User { get; set; }
+
+    public EmployeeStatus Status { get; set; } = EmployeeStatus.Active;
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public int? UpdatedBy { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeBankDetail.cs

@@ -0,0 +1,28 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Employee bank account (FR-HR-MD-03), one-to-many — a future split-payment
+/// improvement is possible since this isn't a 1:1 scalar set. Exactly one row per
+/// employee is <see cref="IsPrimary"/>; payroll disbursement targets it.
+/// Model: docs/12-BACKEND-HRM.md Part C.2.
+/// </summary>
+public class EmployeeBankDetail
+{
+    public int EmployeeBankDetailId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public string BankName { get; set; } = string.Empty;
+    public string BranchName { get; set; } = string.Empty;
+    public string AccountNumber { get; set; } = string.Empty;
+    public string AccountHolderName { get; set; } = string.Empty;
+    public string? SwiftCode { get; set; }
+    public bool IsPrimary { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeDocument.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Uploaded staff document (FR-HR-DOC-02..04) — the user's "Doc". <see cref="StoredFileName"/>/
+/// <see cref="RelativePath"/> are server-generated (never the client's filename), so the
+/// file is only ever reachable through <see cref="Services.Interfaces.IFileStorageService"/>,
+/// never a guessable static path. Archived, not deleted, so the audit trail of what was
+/// once on file is retained. Model: docs/12-BACKEND-HRM.md Part C.3.
+/// </summary>
+public class EmployeeDocument
+{
+    public int EmployeeDocumentId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int HrDocumentTypeId { get; set; }
+    public HrDocumentType? HrDocumentType { get; set; }
+
+    public string OriginalFileName { get; set; } = string.Empty;
+    public string StoredFileName { get; set; } = string.Empty;
+    public string RelativePath { get; set; } = string.Empty;
+    public string ContentType { get; set; } = string.Empty;
+    public long SizeBytes { get; set; }
+    public DateTime? IssueDate { get; set; }
+    public DateTime? ExpiryDate { get; set; }
+    public string? Notes { get; set; }
+
+    public int UploadedBy { get; set; }
+    public DateTime UploadedAt { get; set; }
+    public int? VerifiedBy { get; set; }
+    public DateTime? VerifiedAt { get; set; }
+
+    public EmployeeDocumentStatus Status { get; set; } = EmployeeDocumentStatus.Active;
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeLoan.cs

@@ -0,0 +1,35 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Loan/Advance (FR-HR-PAY-03) — <see cref="LoanKind"/> discriminates, structurally
+/// identical otherwise. <see cref="OutstandingBalance"/> is denormalized (parallel to
+/// <c>StockLayer.QtyRemaining</c>). Numbered via <see cref="NumberSequence"/> (docType "LOAN").
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class EmployeeLoan
+{
+    public int EmployeeLoanId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public LoanKind LoanKind { get; set; }
+
+    public decimal PrincipalAmount { get; set; }
+    public decimal InterestRate { get; set; }
+    public decimal InstallmentAmount { get; set; }
+    public int NumberOfInstallments { get; set; }
+    public int StartYear { get; set; }
+    public int StartMonth { get; set; }
+    public decimal OutstandingBalance { get; set; }
+    public LoanStatus Status { get; set; } = LoanStatus.Active;
+
+    public int ApprovedBy { get; set; }
+    public DateTime ApprovedAt { get; set; }
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public List<LoanInstallment> Installments { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/EmployeeSalaryStructure.cs

@@ -0,0 +1,30 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Effective-dated salary structure header (FR-HR-PAY-02) — the audit trail a
+/// salary revision needs (docs/12-BACKEND-HRM.md §13): exactly one row with
+/// <see cref="EffectiveTo"/> null (the current one) per employee at a time.
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class EmployeeSalaryStructure
+{
+    public int EmployeeSalaryStructureId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+    public decimal BasicSalary { get; set; }
+    public string Currency { get; set; } = "LKR";
+    public SalaryStructureStatus Status { get; set; } = SalaryStructureStatus.Active;
+
+    public int ApprovedBy { get; set; }
+    public DateTime ApprovedAt { get; set; }
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public List<EmployeeSalaryStructureLine> Lines { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/EmployeeSalaryStructureLine.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Allowance/other-deduction line on a salary structure. Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class EmployeeSalaryStructureLine
+{
+    public int EmployeeSalaryStructureLineId { get; set; }
+    public int EmployeeSalaryStructureId { get; set; }
+    public EmployeeSalaryStructure? EmployeeSalaryStructure { get; set; }
+    public int SalaryComponentId { get; set; }
+    public SalaryComponent? SalaryComponent { get; set; }
+    public decimal Amount { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmploymentType.cs

@@ -0,0 +1,20 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Labor category master (FR-HR-MD-01) — a master, not an enum, mirroring
+/// <see cref="Brand"/>: employment categories change with company/labor-law
+/// policy without wanting a code deploy. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class EmploymentType
+{
+    public int EmploymentTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/GrnLine.cs

@@ -3,9 +3,13 @@ using ERPCore.Domain.Enums;
 namespace ERPCore.Domain.Entities;
 
 /// <summary>
-/// GRN line (FR-GRN-04..08). <see cref="UnitCost"/> is the PO-derived cost for
+/// GRN line (FR-GRN-04..08). <see cref="UnitCost"/> is the gross cost received at:
-/// PO-based receipts (client cost ignored — 02-SECURITY C.3) or the entered cost
+/// entered on the line, defaulting to the PO price when omitted (a per-receipt price
-/// for direct receipts. <see cref="ReceivedValue"/> = qty × unitCost.
+/// override is now permitted — see docs/02-SECURITY C.3, revised). <see cref="PoUnitPrice"/>
+/// snapshots the PO price at receipt so the variance survives later PO edits.
+/// <see cref="NetUnitCost"/> = unitCost after trade discount — this is what the FIFO layer
+/// costs at (VAT never enters stock value; it is recoverable input tax).
+/// <see cref="ReceivedValue"/> = qty × netUnitCost (after discount, before VAT).
 /// <see cref="HoldStatus"/> gates issuability. Model: docs/10 Part C.3.
 /// </summary>
 public class GrnLine
@@ -21,9 +25,6 @@ public class GrnLine
     public int ItemId { get; set; }
     public Item? Item { get; set; }
 
-    public int UomId { get; set; }
-    public Uom? Uom { get; set; }
-
     public int? BinId { get; set; }
     public Bin? Bin { get; set; }
 
@@ -31,7 +32,37 @@ public class GrnLine
     public Batch? Batch { get; set; }
 
     public decimal Qty { get; set; }
+
+    /// <summary>Gross unit cost received at (entered, or PO price when omitted).</summary>
     public decimal UnitCost { get; set; }
+
+    /// <summary>Snapshot of the PO line price at receipt; null for direct receipts.</summary>
+    public decimal? PoUnitPrice { get; set; }
+
+    /// <summary>Trade discount percentage (0–100), entered.</summary>
+    public decimal DiscountPct { get; set; }
+
+    /// <summary>UnitCost × (1 − DiscountPct/100) — the inventory (FIFO layer) cost.</summary>
+    public decimal NetUnitCost { get; set; }
+
+    /// <summary>VAT percentage (0–100), entered. Recoverable — does not affect stock value.</summary>
+    public decimal VatPct { get; set; }
+
+    /// <summary>Qty × NetUnitCost × VatPct/100.</summary>
+    public decimal VatAmount { get; set; }
+
+    /// <summary>Qty × NetUnitCost (after discount, before VAT).</summary>
     public decimal ReceivedValue { get; set; }
+
+    /// <summary>Qty × NetUnitCost + VatAmount — payable to the vendor.</summary>
+    public decimal LineTotal { get; set; }
+
     public HoldStatus HoldStatus { get; set; } = HoldStatus.Available;
+
+    /// <summary>
+    /// One row per received unit when <see cref="Item.Warranty"/> is
+    /// <see cref="Enums.Warranty.Warranty"/> — count must equal <see cref="Qty"/>.
+    /// Empty for a non-warranty item.
+    /// </summary>
+    public ICollection<GrnLineWarrantyNumber> WarrantyNumbers { get; set; } = new List<GrnLineWarrantyNumber>();
 }

Backend/ERPCore/Domain/Entities/GrnLineWarrantyNumber.cs

@@ -0,0 +1,20 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One warranty number captured against a single received unit of a warranty-tracked
+/// item (<see cref="Item.Warranty"/> = <see cref="Enums.Warranty.Warranty"/>). A GRN line
+/// for such an item must carry exactly <see cref="GrnLine.Qty"/> of these — one per unit —
+/// mirroring how a Serial-tracked item requires one serial per unit (docs/10 Part C.3).
+/// </summary>
+public class GrnLineWarrantyNumber
+{
+    public int GrnLineWarrantyNumberId { get; set; }
+
+    public int GrnLineId { get; set; }
+    public GrnLine? GrnLine { get; set; }
+
+    public string WarrantyNo { get; set; } = string.Empty;
+
+    /// <summary>Warranty coverage length in months, selected at receipt (e.g. 3/6/12/18).</summary>
+    public int WarrantyPeriodMonths { get; set; }
+}

Backend/ERPCore/Domain/Entities/HrDocumentType.cs

@@ -0,0 +1,24 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Staff document catalog (FR-HR-DOC-01) — the user's "DocType": a category of
+/// document (NIC, contract, certificate...), not the uploaded file itself (see
+/// <see cref="EmployeeDocument"/>, the "Doc"). Deactivated, not deleted, when
+/// referenced. Model: docs/12-BACKEND-HRM.md Part C.3.
+/// </summary>
+public class HrDocumentType
+{
+    public int HrDocumentTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public HrDocumentCategory Category { get; set; }
+    public bool RequiredAtOnboarding { get; set; }
+    public bool ExpiryTracked { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Item.cs

@@ -17,15 +17,67 @@ public class Item
     public int CategoryId { get; set; }
     public Category? Category { get; set; }
 
+    /// <summary>Optional second level below <see cref="CategoryId"/>; must belong to it.</summary>
+    public int? SubCategoryId { get; set; }
+    public SubCategory? SubCategory { get; set; }
+
+    public int? BrandId { get; set; }
+    public Brand? Brand { get; set; }
+
+    /// <summary>
+    /// The stocking unit — the pack the item is counted in (BOTTLE, PACKET, BOX, PCS).
+    /// <b>Every</b> quantity in the system is a count of these: stock layers, the ledger,
+    /// and every document line. Nothing converts, so this is the sole meaning of a
+    /// quantity and cannot be changed once the item has stock history.
+    /// </summary>
     public int BaseUomId { get; set; }
     public Uom? BaseUom { get; set; }
 
     public int? DefaultVendorId { get; set; }
     public Vendor? DefaultVendor { get; set; }
 
-    public ItemType ItemType { get; set; }
+    public StockNature StockNature { get; set; }
     public TrackingMode TrackingMode { get; set; }
+    public Warranty Warranty { get; set; } = Warranty.NonWarranty;
+    /// <summary>Coverage length in months (see <see cref="Enums.WarrantyPeriods.AllowedMonths"/>) when <see cref="Warranty"/> is Warranty; null otherwise.</summary>
+    public int? WarrantyPeriodMonths { get; set; }
     public string? TaxClass { get; set; }
+
+    /// <summary>
+    /// Optional fixed selling price used by Sales only. <c>null</c> means "use stock value"
+    /// (the item is sold at its FIFO stock cost at sale time); a value is the fixed sale price.
+    /// Never enters costing/GRN/FIFO (docs/10 Part C.1, C.9).
+    /// </summary>
+    public decimal? SalePrice { get; set; }
+
+    /// <summary>
+    /// How much one pack holds, as the user entered it — <c>500</c> with
+    /// <see cref="ContentUnit"/> <c>Ml</c> for a 500 ml bottle, <c>1.5</c> with <c>L</c>
+    /// for a 1.5 L one. Null (together with the other three) when the item has no
+    /// measurable content: a screw, a label, a service.
+    /// <para>
+    /// Content never affects stock — that is always a pack count. It exists so production
+    /// can express a formula in millilitres or grams and resolve it to packs
+    /// (see <c>IItemMeasure</c>).
+    /// </para>
+    /// <para>
+    /// A loose bulk item bought by weight is modelled the same way:
+    /// <c>BaseUom = KG, ContentQty = 1, ContentUnit = Kg</c> ⇒ 1000 g per stocked unit.
+    /// </para>
+    /// </summary>
+    public decimal? ContentQty { get; set; }
+    public MeasureUnit? ContentUnit { get; set; }
+
+    /// <summary>
+    /// <see cref="ContentQty"/>/<see cref="ContentUnit"/> normalised to a base unit
+    /// (L→Ml, Kg→G, both ×1000) at write time by <c>ItemContent.Normalize</c>. Server-derived
+    /// and never accepted from a client. <see cref="ContentBaseUnit"/> is therefore only ever
+    /// <see cref="MeasureUnit.Ml"/> or <see cref="MeasureUnit.G"/>.
+    /// <para>Stored rather than recomputed so every consumer reads one settled number.</para>
+    /// </summary>
+    public decimal? ContentBaseQty { get; set; }
+    public MeasureUnit? ContentBaseUnit { get; set; }
+
     public EntityStatus Status { get; set; } = EntityStatus.Active;
 
     public DateTime CreatedAt { get; set; }
@@ -35,5 +87,4 @@ public class Item
     public uint RowVersion { get; set; }
 
     public ICollection<ItemReorder> ReorderSettings { get; set; } = new List<ItemReorder>();
-    public ICollection<UomConversion> UomConversions { get; set; } = new List<UomConversion>();
 }

Backend/ERPCore/Domain/Entities/ItemType.cs

@@ -0,0 +1,52 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Item type master (FR-MD-10) — a selectable dimension name such as Color, Size or
+/// Material.
+/// <para>
+/// <b>Deliberately unlinked.</b> Nothing references this entity and it references
+/// nothing: there is no value table and no join to <see cref="Item"/>. The chosen
+/// values (Red, S, M) are encoded by the client into the generated SKU
+/// (e.g. <c>BL-100-0003</c>) and are never stored or parsed server-side — the item list
+/// is the record of what was built. See the accepted trade-off in docs/10 Part C.9.
+/// </para>
+/// <para>
+/// It does, however, carry one piece of meaning the client acts on:
+/// <see cref="IsMeasurable"/>. So this is no longer purely a dropdown source.
+/// </para>
+/// Not to be confused with <see cref="Enums.StockNature"/> (Stocked/NonStocked/Service),
+/// which is what the old <c>ItemType</c> enum became.
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ItemType
+{
+    public int ItemTypeId { get; set; }
+    public string Name { get; set; } = string.Empty;
+
+    /// <summary>
+    /// When true, this dimension's values are content <b>measurements</b> (500 ml, 1 L) rather
+    /// than plain labels (Red, S). The item builder then captures a number + unit per value and
+    /// stamps that pair onto each generated item's <see cref="Item.ContentQty"/> /
+    /// <see cref="Item.ContentUnit"/>, instead of copying one form-level pair into every variant
+    /// — which is what makes "Coca-Cola in 500 ml / 1 L / 250 ml" three correctly sized items.
+    /// <para>
+    /// This is what lets an apparel <c>Size</c> (S/M/L) stay plain text while a
+    /// <c>Pack Size</c>/<c>Volume</c> dimension carries ml/g/L/kg.
+    /// </para>
+    /// <para>
+    /// A client hint only: the server never reads it when writing an item. Each item's pair is
+    /// still validated and normalised on its own by <c>ItemContent</c>.
+    /// </para>
+    /// </summary>
+    public bool IsMeasurable { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveBalance.cs

@@ -0,0 +1,24 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per employee/type/year leave entitlement (FR-HR-LV-03). Unique on
+/// (EmployeeId, LeaveTypeId, Year). RemainingDays is a computed projection, not
+/// stored. Model: docs/12-BACKEND-HRM.md Part C.5.
+/// </summary>
+public class LeaveBalance
+{
+    public int LeaveBalanceId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int LeaveTypeId { get; set; }
+    public LeaveType? LeaveType { get; set; }
+    public int Year { get; set; }
+
+    public decimal EntitledDays { get; set; }
+    public decimal TakenDays { get; set; }
+    public decimal CarriedForwardDays { get; set; }
+    public decimal AdjustmentDays { get; set; }
+
+    public uint RowVersion { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveRequest.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Leave request (FR-HR-LV-02) — transactional document, numbered via
+/// <see cref="NumberSequence"/> (docType "LV"). Model: docs/12-BACKEND-HRM.md Part C.5.
+/// </summary>
+public class LeaveRequest
+{
+    public int LeaveRequestId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int LeaveTypeId { get; set; }
+    public LeaveType? LeaveType { get; set; }
+
+    public DateTime StartDate { get; set; }
+    public DateTime EndDate { get; set; }
+    public decimal DaysCount { get; set; }
+    public string? Reason { get; set; }
+
+    public LeaveRequestStatus Status { get; set; } = LeaveRequestStatus.Draft;
+    public int? ApprovedBy { get; set; }
+    public DateTime? ApprovedAt { get; set; }
+    public string? RejectionReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveType.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Leave type master (FR-HR-LV-01). Model: docs/12-BACKEND-HRM.md Part C.5.</summary>
+public class LeaveType
+{
+    public int LeaveTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsPaid { get; set; } = true;
+    /// <summary>Feeds Payroll's No-Pay deduction when true (docs/12-BACKEND-HRM.md §6).</summary>
+    public bool CountsAsNoPay { get; set; }
+    public decimal AccrualPerYear { get; set; }
+    public bool CarryForwardAllowed { get; set; }
+    public int? MaxCarryForwardDays { get; set; }
+    public bool RequiresApproval { get; set; } = true;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LoanInstallment.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Loan installment ledger row. <see cref="PayrollRunId"/> is stamped only when the
+/// consuming <see cref="PayrollRun"/> reaches Locked (docs/12-BACKEND-HRM.md A.4).
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class LoanInstallment
+{
+    public int LoanInstallmentId { get; set; }
+    public int EmployeeLoanId { get; set; }
+    public EmployeeLoan? EmployeeLoan { get; set; }
+
+    public int InstallmentNumber { get; set; }
+    public int DueYear { get; set; }
+    public int DueMonth { get; set; }
+    public decimal ScheduledAmount { get; set; }
+    public decimal? PaidAmount { get; set; }
+    public int? PayrollRunId { get; set; }
+    public PayrollRun? PayrollRun { get; set; }
+    public LoanInstallmentStatus Status { get; set; } = LoanInstallmentStatus.Pending;
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/NavItem.cs

@@ -0,0 +1,22 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A top-level sidebar entry (mirrors the frontend's hardcoded nav list,
+/// components/Layouts/AppSidebar.tsx). Seeded to match the current app routes;
+/// per-role visibility is controlled via <see cref="Permission"/>/<see cref="RolePermission"/>,
+/// not by editing these rows through the UI.
+/// </summary>
+public class NavItem
+{
+    public int NavItemId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Label { get; set; } = string.Empty;
+    public string? Icon { get; set; }
+    public string? Href { get; set; }
+    public int SortOrder { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public ICollection<SubNavItem> Children { get; set; } = new List<SubNavItem>();
+}

Backend/ERPCore/Domain/Entities/PayrollLine.cs

@@ -0,0 +1,41 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per-employee payroll summary row (FR-HR-PAY-05). EpfEmployerAmount/EtfEmployerAmount
+/// are informational/liability only, never subtracted from NetSalary
+/// (docs/12-BACKEND-HRM.md B.4). Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollLine
+{
+    public int PayrollLineId { get; set; }
+    public int PayrollRunId { get; set; }
+    public PayrollRun? PayrollRun { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public decimal BasicSalary { get; set; }
+    public decimal TotalAllowances { get; set; }
+    public decimal OvertimeAmount { get; set; }
+    public decimal GrossSalary { get; set; }
+
+    public decimal LateDeductionAmount { get; set; }
+    public decimal NoPayAmount { get; set; }
+    public decimal LoanDeductionAmount { get; set; }
+    public decimal EpfEmployeeAmount { get; set; }
+    public decimal EpfEmployerAmount { get; set; }
+    public decimal EtfEmployerAmount { get; set; }
+    public decimal TaxAmount { get; set; }
+    public decimal OtherDeductionsAmount { get; set; }
+    public decimal NetSalary { get; set; }
+
+    public int WorkingDays { get; set; }
+    public int PresentDays { get; set; }
+    public int AbsentDays { get; set; }
+    public int LeaveDays { get; set; }
+    public int OtMinutesTotal { get; set; }
+    public int LateMinutesTotal { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public List<PayrollLineComponent> Components { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/PayrollLineComponent.cs

@@ -0,0 +1,18 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>The detailed Basic/Transport/Meal/OT/Late/No-Pay/Loan/EPF/ETF/Tax breakdown. Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class PayrollLineComponent
+{
+    public int PayrollLineComponentId { get; set; }
+    public int PayrollLineId { get; set; }
+    public PayrollLine? PayrollLine { get; set; }
+    public PayrollLineComponentCategory ComponentCategory { get; set; }
+    /// <summary>Set only for structure-sourced Allowance/OtherDeduction lines; null for system-computed lines.</summary>
+    public int? SalaryComponentId { get; set; }
+    public SalaryComponent? SalaryComponent { get; set; }
+    public string Label { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+    public int SortOrder { get; set; }
+}

Backend/ERPCore/Domain/Entities/PayrollRun.cs

@@ -0,0 +1,33 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Payroll run (FR-HR-PAY-05/06) — the transactional document. Numbered via
+/// <see cref="NumberSequence"/> (docType "PAY"). Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollRun
+{
+    public int PayrollRunId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int PeriodYear { get; set; }
+    public int PeriodMonth { get; set; }
+    /// <summary>Null = company-wide run.</summary>
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public PayrollRunStatus Status { get; set; } = PayrollRunStatus.Draft;
+
+    public int GeneratedBy { get; set; }
+    public DateTime GeneratedAt { get; set; }
+    public int? ApprovedBy { get; set; }
+    public DateTime? ApprovedAt { get; set; }
+    public int? LockedBy { get; set; }
+    public DateTime? LockedAt { get; set; }
+    public int? UnlockedBy { get; set; }
+    public DateTime? UnlockedAt { get; set; }
+    public string? UnlockReason { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public List<PayrollLine> Lines { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/PayrollStatutorySetting.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Effective-dated EPF/ETF rates (FR-HR-PAY-04) — Sri Lanka defaults (EPF 8%
+/// employee / 12% employer, ETF 3% employer-only), configurable since government
+/// rates can change. Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollStatutorySetting
+{
+    public int PayrollStatutorySettingId { get; set; }
+    public decimal EpfEmployeeRate { get; set; } = 0.08m;
+    public decimal EpfEmployerRate { get; set; } = 0.12m;
+    public decimal EtfEmployerRate { get; set; } = 0.03m;
+    public decimal OtMultiplierDefault { get; set; } = 1.5m;
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Payslip.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Thin generation/release marker over a <see cref="PayrollLine"/> — ships as an
+/// HTML print view in this phase, per the confirmed decision (no PDF dependency).
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class Payslip
+{
+    public int PayslipId { get; set; }
+    public int PayrollLineId { get; set; }
+    public PayrollLine? PayrollLine { get; set; }
+    public DateTime GeneratedAt { get; set; }
+    public DateTime? ReleasedAt { get; set; }
+    public int? ReleasedBy { get; set; }
+}

Backend/ERPCore/Domain/Entities/Permission.cs

@@ -0,0 +1,18 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A grantable sidebar-visibility unit — exactly one of <see cref="NavItemId"/> /
+/// <see cref="SubNavItemId"/> is set (enforced in <c>NavSeedService</c>/service layer,
+/// not by a DB constraint). One row is seeded per <see cref="NavItem"/>/<see cref="SubNavItem"/>;
+/// <see cref="RolePermission"/> grants it to a role.
+/// </summary>
+public class Permission
+{
+    public int PermissionId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public int? NavItemId { get; set; }
+    public int? SubNavItemId { get; set; }
+
+    public NavItem? NavItem { get; set; }
+    public SubNavItem? SubNavItem { get; set; }
+}

Backend/ERPCore/Domain/Entities/PoLine.cs

@@ -15,14 +15,11 @@ public class PoLine
     public int ItemId { get; set; }
     public Item? Item { get; set; }
 
-    public int UomId { get; set; }
-    public Uom? Uom { get; set; }
-
     public int WarehouseId { get; set; }
     public Warehouse? Warehouse { get; set; }
 
     public decimal Qty { get; set; }
-    public decimal UnitPrice { get; set; }
+    public decimal UnitPrice { get; set; }//
     public decimal Tax { get; set; }
     public decimal QtyReceived { get; set; }
 }

Backend/ERPCore/Domain/Entities/ProductConfig.cs

@@ -0,0 +1,35 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Product configuration (FR-MD-11) — a <b>singleton row</b> (single-tenant, docs/00-CORE §1)
+/// gating optional product master-data features.
+/// <para>
+/// <see cref="SubcategoriesEnabled"/> and <see cref="BrandsEnabled"/> are enforced
+/// server-side: an Item write carrying a subcategory/brand while the flag is off is
+/// rejected with <c>CONFIG_DISABLED</c>. <see cref="ItemTypesEnabled"/> is
+/// <b>advisory only</b> — items carry no item-type reference (see <see cref="ItemType"/>),
+/// so there is nothing on a write to reject; the frontend honours it by hiding the
+/// builder's type section. Reads are never gated, so existing data stays visible after a
+/// flag is switched off.
+/// </para>
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ProductConfig
+{
+    /// <summary>Always 1 — the singleton row's id.</summary>
+    public const int SingletonId = 1;
+
+    public int ConfigId { get; set; }
+
+    public bool SubcategoriesEnabled { get; set; } = true;
+    public bool BrandsEnabled { get; set; } = true;
+    public bool ItemTypesEnabled { get; set; } = true;
+
+    public DateTime? UpdatedAt { get; set; }
+
+    public int? UpdatedBy { get; set; }
+    public User? UpdatedByUser { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/ProductionRun.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One execution instance of a template (FR-MFG-08), numbered <c>PRD-2026-00001</c>.
+/// Every stage, input, output and edge is <b>copied</b> from the template at creation
+/// with quantities scaled by <see cref="ScaleFactor"/>, so a completed run stays
+/// readable even if the template is later edited (FR-MFG-06).
+/// <para>The run's <b>cost pool</b> is derived, never stored:
+/// <c>Σ RunStageInput.ConsumedValue − Σ RunStageInput.ReturnedValue</c>. The terminal
+/// approve divides it by the good quantity to cost the finished layer, then closes it
+/// (FR-MFG-13, <c>409 RUN_COST_CLOSED</c>).</para>
+/// Mutable aggregate with a <see cref="RowVersion"/> token. Model: docs/30 Part C.
+/// </summary>
+public class ProductionRun
+{
+    public int RunId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int TemplateId { get; set; }
+    public ProductionTemplate? Template { get; set; }
+
+    /// <summary>Stock inputs are consumed from, and the finished good received into, this warehouse.</summary>
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    /// <summary>Optional destination bin for the finished goods. Reaches the ledger only — stock layers carry no bin.</summary>
+    public int? OutputBinId { get; set; }
+    public Bin? OutputBin { get; set; }
+
+    /// <summary>Target quantity of the finished item; drives <see cref="ScaleFactor"/>.</summary>
+    public decimal TargetQty { get; set; }
+
+    /// <summary><c>TargetQty / terminalOutput.QtyPerBatch</c>, applied to every copied quantity.</summary>
+    public decimal ScaleFactor { get; set; }
+
+    public ProductionRunStatus Status { get; set; } = ProductionRunStatus.InProgress;
+
+    /// <summary>Incremented by each terminal reject (FR-MFG-16); prior figures live in the event history.</summary>
+    public int ReworkCount { get; set; }
+
+    public int? CancelReasonCodeId { get; set; }
+    public ReasonCode? CancelReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+
+    /// <summary>Set by the terminal approve only. A cancelled run leaves this null.</summary>
+    public DateTime? CompletedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<RunStage> Stages { get; set; } = new List<RunStage>();
+    public ICollection<RunEdge> Edges { get; set; } = new List<RunEdge>();
+    public ICollection<RunStageEvent> Events { get; set; } = new List<RunStageEvent>();
+}

Backend/ERPCore/Domain/Entities/ProductionTemplate.cs

@@ -0,0 +1,43 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A reusable production-line definition — the stage graph designed on the canvas
+/// (FR-MFG-01). Never hard-deleted once referenced by a run; deactivated instead
+/// (FR-MD-08 posture). Editing is locked while any run of it is InProgress
+/// (FR-MFG-06, <c>409 TEMPLATE_IN_USE</c>) — edit-lock replaces versioning, which is
+/// why runs copy display fields at creation. Mutable aggregate with a
+/// <see cref="RowVersion"/> token. Model: docs/30 Part C.
+/// </summary>
+public class ProductionTemplate
+{
+    public int TemplateId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    /// <summary>
+    /// Canvas-only annotations (grouping boxes and divider lines) as a jsonb array, stored
+    /// verbatim and never interpreted server-side.
+    /// </summary>
+    /// <remarks>
+    /// Not in docs/30 Part C — added because the builder canvas already draws these and
+    /// without somewhere to keep them a save would silently discard the user's layout notes.
+    /// They carry no graph semantics: no ports, no edges, and the validator never sees them.
+    /// Nullable so a template that has none stores nothing rather than an empty array.
+    /// </remarks>
+    public string? Annotations { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public ICollection<TemplateStage> Stages { get; set; } = new List<TemplateStage>();
+    public ICollection<StageEdge> Edges { get; set; } = new List<StageEdge>();
+    public ICollection<ProductionRun> Runs { get; set; } = new List<ProductionRun>();
+}

Backend/ERPCore/Domain/Entities/Role.cs

@@ -0,0 +1,27 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Local shadow/projection of an AuthHex <c>Role</c> row, mirroring the same
+/// pattern <see cref="User"/> uses for AuthHex identities: <see cref="AuthRoleId"/>
+/// maps to AuthHex's Guid <c>RoleId</c>, while the local <see cref="RoleId"/> (int)
+/// is what <see cref="Permission"/>/<see cref="RolePermission"/>/<see cref="User.RoleId"/>
+/// FKs reference. AuthHex remains the source of truth; writes are forwarded there
+/// first (<c>IAuthHexClient</c>) and mirrored here on success.
+/// </summary>
+public class Role
+{
+    public int RoleId { get; set; }
+    public Guid AuthRoleId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsSystemRole { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/RolePermission.cs

@@ -0,0 +1,11 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Join row granting a <see cref="Role"/> visibility of a <see cref="Permission"/> (nav node).</summary>
+public class RolePermission
+{
+    public int RoleId { get; set; }
+    public int PermissionId { get; set; }
+
+    public Role? Role { get; set; }
+    public Permission? Permission { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunEdge.cs

@@ -0,0 +1,28 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A parent → child arrow copied from the template's <see cref="StageEdge"/> set at run
+/// creation.
+/// <para><b>Addition to docs/30 Part C (recorded).</b> The doc's entity model has no run
+/// edge table, but the run graph needs its own copy: deriving edges at read time through
+/// <c>RunStage.TemplateStageId → STAGE_EDGE</c> would let a later template edit silently
+/// rewrite completed-run history — the exact thing FR-MFG-06 exists to prevent — and
+/// breaks outright once that link is nulled by a stage deletion.</para>
+/// <para>Used for the run canvas, child-readiness evaluation and reject-intake's
+/// "delivering parents". Note that <b>WIP delivery is routed by
+/// <c>RunStageInput.FromRunOutputId</c>, not by these edges</b> — an edge is display and
+/// validation only.</para>
+/// </summary>
+public class RunEdge
+{
+    public int RunEdgeId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    public int ParentRunStageId { get; set; }
+    public RunStage? ParentRunStage { get; set; }
+
+    public int ChildRunStageId { get; set; }
+    public RunStage? ChildRunStage { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunStage.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One stage of a run — a copy of a <see cref="TemplateStage"/> taken at run creation
+/// (FR-MFG-06), carrying its own live status and actual timings. Model: docs/30 Part C.
+/// <para><b>Whether this stage is terminal is derived</b>, never stored: a stage is
+/// terminal when it has no outbound <see cref="RunEdge"/>. Storing it would let it
+/// drift from the edge set.</para>
+/// </summary>
+public class RunStage
+{
+    public int RunStageId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    /// <summary>
+    /// Provenance link back to the template stage. <b>Nullable</b>: a template PUT may
+    /// delete a stage while completed/cancelled runs still reference it (the edit-lock
+    /// only blocks edits during InProgress runs), so the FK is <c>SET NULL</c> rather
+    /// than blocking the edit forever. Everything needed to display a historical run is
+    /// copied below, which is exactly what FR-MFG-06 anticipates.
+    /// </summary>
+    public int? TemplateStageId { get; set; }
+    public TemplateStage? TemplateStage { get; set; }
+
+    // --- copied from the template at run creation (FR-MFG-06) ---
+    public string Name { get; set; } = string.Empty;
+    public string? RoleLabel { get; set; }
+    public int EstimatedMinutes { get; set; }
+    public decimal PosX { get; set; }
+    public decimal PosY { get; set; }
+
+    public ProductionStageStatus Status { get; set; } = ProductionStageStatus.Waiting;
+
+    /// <summary>Stamped at start; preserved across a reject-intake rework so the original start stands (FR-MFG-19).</summary>
+    public DateTime? ActualStartAt { get; set; }
+    public DateTime? ActualEndAt { get; set; }
+
+    /// <summary>Copied from the template stage; definitions survive a rework.</summary>
+    public string FieldDefs { get; set; } = "[]";
+
+    /// <summary>Captured at complete as a jsonb object; cleared by a terminal reject so required fields are re-answered.</summary>
+    public string? FieldValues { get; set; }
+
+    /// <summary>
+    /// Concurrency token. Stage actions re-read the stage inside their transaction and
+    /// let this xmin check serialize concurrent requests — it is what stops two
+    /// simultaneous terminal approves from both reading <c>Done</c> and posting two
+    /// receipts. See the idempotency note in <c>ProductionRunService</c>.
+    /// </summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<RunStageInput> Inputs { get; set; } = new List<RunStageInput>();
+    public ICollection<RunStageOutput> Outputs { get; set; } = new List<RunStageOutput>();
+    public ICollection<RunStageEvent> Events { get; set; } = new List<RunStageEvent>();
+}

Backend/ERPCore/Domain/Entities/RunStageEvent.cs

@@ -0,0 +1,40 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Immutable history of everything that happened to a run (docs/30 Part C). Written by
+/// every mutating action and never updated or deleted, so a run's story — including the
+/// figures discarded by each rework — survives in full.
+/// <para><b>Addition to docs/30 Part C (recorded):</b> <see cref="RunId"/>. The doc hangs
+/// events off the stage only, which leaves run-level events (cancel, terminal reject)
+/// with no home and forces the detail timeline to join through stages. Keeping both
+/// links makes <see cref="RunStageId"/> optional and the timeline a single query.</para>
+/// </summary>
+public class RunStageEvent
+{
+    public int EventId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    /// <summary>Null for run-level events (Cancel).</summary>
+    public int? RunStageId { get; set; }
+    public RunStage? RunStage { get; set; }
+
+    public RunStageEventType EventType { get; set; }
+
+    public string? Note { get; set; }
+
+    /// <summary>
+    /// Event-specific detail as jsonb — consumed layers on a Start, pulled-back
+    /// quantities on a RejectIntake, the full pre-rework snapshot on a TerminalReject.
+    /// Pre-serialized string, written only through <c>ProductionJson</c>.
+    /// </summary>
+    public string? Payload { get; set; }
+
+    public int UserId { get; set; }
+    public User? User { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunStageInput.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One input line of a run stage — a copy of a <see cref="StageInput"/> with its
+/// quantity scaled at creation, plus the live consumption/delivery figures.
+/// Model: docs/30 Part C.
+/// <para><b>Stock inputs</b> accumulate <see cref="ConsumedQty"/>/<see cref="ConsumedValue"/>
+/// at each start and <see cref="ReturnedQty"/>/<see cref="ReturnedValue"/> on leftover
+/// return or run cancel. Those four columns are the whole cost pool
+/// (<c>Σ consumed − Σ returned</c>) and are deliberately <b>not</b> reset by a terminal
+/// reject — already-consumed material stays in the pool (FR-MFG-16).</para>
+/// <para><b>Upstream inputs</b> accumulate <see cref="DeliveredQty"/> as parent stages
+/// transfer WIP in. The stage becomes Ready only when every upstream input has
+/// <c>DeliveredQty &gt;= PlannedQty</c> (FR-MFG-09, an all-parents join).</para>
+/// </summary>
+public class RunStageInput
+{
+    public int RunInputId { get; set; }
+
+    public int RunStageId { get; set; }
+    public RunStage? RunStage { get; set; }
+
+    public StageInputSource Source { get; set; }
+
+    public int? ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    /// <summary>The parent output feeding this input. This — not <see cref="RunEdge"/> — is what routes a transfer.</summary>
+    public int? FromRunOutputId { get; set; }
+    public RunStageOutput? FromRunOutput { get; set; }
+
+    /// <summary>Copied from the template input: what <see cref="PlannedQty"/> is expressed in.</summary>
+    public StageQtyUnit QtyUnit { get; set; } = StageQtyUnit.Pack;
+
+    /// <summary>
+    /// Scaled at creation; per-run editable until the stage starts (FR-MFG-08,
+    /// <c>409 STAGE_NOT_EDITABLE</c>). Expressed in <see cref="QtyUnit"/> — so unlike the
+    /// consumption figures below it is <b>not</b> necessarily a pack count.
+    /// </summary>
+    public decimal PlannedQty { get; set; }
+
+    /// <summary>
+    /// Stock inputs only, in the item's <b>base</b> UOM. A start consumes
+    /// <c>max(0, PlannedQty − ConsumedQty)</c> and adds to these, so a rework restart
+    /// with an unchanged planned quantity consumes nothing and one with a raised planned
+    /// quantity consumes only the delta (FR-MFG-16).
+    /// </summary>
+    public decimal ConsumedQty { get; set; }
+    public decimal ConsumedValue { get; set; }
+
+    /// <summary>Upstream inputs only: accumulated by parent transfers.</summary>
+    public decimal DeliveredQty { get; set; }
+
+    /// <summary>Leftover returns (FR-MFG-14) and cancel returns (FR-MFG-17), at the consumed weighted cost.</summary>
+    public decimal ReturnedQty { get; set; }
+    public decimal ReturnedValue { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunStageOutput.cs

@@ -0,0 +1,50 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One output line of a run stage — a copy of a <see cref="StageOutput"/> with its
+/// quantity scaled at creation, plus the live produced/scrapped/transferred figures.
+/// Model: docs/30 Part C.
+/// <para><b>Available to transfer is derived, never stored:</b>
+/// <c>ProducedQty − ScrappedQty − TransferredQty</c>. Every transfer path checks it and
+/// raises <c>422 TRANSFER_EXCEEDS_AVAILABLE</c> (FR-MFG-12).</para>
+/// <para>Scrap cost is <b>absorbed</b> into the run cost pool as normal yield loss — no
+/// write-off ledger entry is posted (FR-MFG-11).</para>
+/// </summary>
+public class RunStageOutput
+{
+    public int RunOutputId { get; set; }
+
+    public int RunStageId { get; set; }
+    public RunStage? RunStage { get; set; }
+
+    /// <summary>Null on intermediate (WIP) outputs; set on the terminal output — the finished good.</summary>
+    public int? ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Name { get; set; } = string.Empty;
+
+    /// <summary>
+    /// Display label for intermediate WIP; null on the terminal output, whose unit is the
+    /// finished item's base UOM. Never converted — see <see cref="StageOutput.UomId"/>.
+    /// </summary>
+    public int? UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    /// <summary>
+    /// Scaled at creation; per-run editable until the stage starts. Every quantity on an
+    /// output is a pack count, so scrap is recorded in whole broken bottles rather than ml.
+    /// </summary>
+    public decimal PlannedQty { get; set; }
+
+    /// <summary>Recorded at complete. A re-complete after a rework <b>overwrites</b> this, never adds to it.</summary>
+    public decimal ProducedQty { get; set; }
+
+    public decimal ScrappedQty { get; set; }
+
+    /// <summary>Mandatory when <see cref="ScrappedQty"/> &gt; 0, context <c>Production</c> (FR-MFG-11).</summary>
+    public int? ScrapReasonCodeId { get; set; }
+    public ReasonCode? ScrapReason { get; set; }
+
+    /// <summary>Total WIP handed to children so far, across approve and any later partial transfers.</summary>
+    public decimal TransferredQty { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalaryComponent.cs

@@ -0,0 +1,19 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Allowance/ad hoc deduction master (FR-HR-PAY-01). Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class SalaryComponent
+{
+    public int SalaryComponentId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public SalaryComponentType ComponentType { get; set; }
+    public bool IsTaxable { get; set; }
+    public bool IsEpfEtfApplicable { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalesInvoice.cs

@@ -0,0 +1,41 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesInvoice
+{
+    public int SalesInvoiceId { get; set; }
+    public string InvoiceNo { get; set; } = string.Empty;
+    public DateTime InvoiceDate { get; set; }
+
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+
+    public string CustomerSnapshotName { get; set; } = string.Empty;
+    public string? CustomerSnapshotTaxNo { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public SalesInvoiceType InvoiceType { get; set; } = SalesInvoiceType.B2C;
+    public SalesInvoiceStatus Status { get; set; } = SalesInvoiceStatus.Draft;
+
+    public decimal Subtotal { get; set; }
+    public decimal DiscountTotal { get; set; }
+    public decimal TaxTotal { get; set; }
+    public decimal GrandTotal { get; set; }
+    public decimal RoundOff { get; set; }
+    public decimal NetPayable { get; set; }
+    public decimal PaidAmount { get; set; }
+    public decimal BalanceAmount { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<SalesInvoiceLine> Lines { get; set; } = new List<SalesInvoiceLine>();
+}

Backend/ERPCore/Domain/Entities/SalesInvoiceLine.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+public class SalesInvoiceLine
+{
+    public int SalesInvoiceLineId { get; set; }
+
+    public int SalesInvoiceId { get; set; }
+    public SalesInvoice? SalesInvoice { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string Description { get; set; } = string.Empty;
+
+    public decimal Qty { get; set; }
+    public decimal FreeQty { get; set; }
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal UnitPrice { get; set; }
+    public decimal BaseCost { get; set; }
+    public string PriceSource { get; set; } = string.Empty;
+    public SalesDiscountMode DiscountMode { get; set; } = SalesDiscountMode.Percentage;
+    public decimal DiscountPct { get; set; }
+    public decimal DiscountAmount { get; set; }
+    public decimal NetUnitPrice { get; set; }
+    public decimal LineTotal { get; set; }
+    public decimal TaxPct { get; set; }
+    public decimal TaxAmount { get; set; }
+    public bool IsFreeIssue { get; set; }
+    public int? ParentLineId { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/SalesReturn.cs

@@ -0,0 +1,32 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Sales return header — a customer returns previously sold goods, generating an
+/// inbound stock movement. Auto-posts with a mandatory reason code, mirroring
+/// <see cref="PurchaseReturn"/> with the direction reversed.
+/// </summary>
+public class SalesReturn
+{
+    public int ReturnId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int CustomerId { get; set; }
+    public Customer? Customer { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public int ReasonCodeId { get; set; }
+    public ReasonCode? ReasonCode { get; set; }
+
+    public ReturnStatus Status { get; set; } = ReturnStatus.Posted;
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+
+    public ICollection<SalesReturnLine> Lines { get; set; } = new List<SalesReturnLine>();
+}

Backend/ERPCore/Domain/Entities/SalesReturnLine.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Sales-return line referencing the original sales invoice line for traceability.
+/// <see cref="Qty"/> is in base UOM.
+/// </summary>
+public class SalesReturnLine
+{
+    public int ReturnLineId { get; set; }
+
+    public int ReturnId { get; set; }
+    public SalesReturn? Return { get; set; }
+
+    public int? SalesInvoiceLineId { get; set; }
+    public SalesInvoiceLine? SalesInvoiceLine { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public decimal Qty { get; set; }
+}