diff --git a/server/migrations/2024_01_01_000025_add_parent_and_active_to_ledger_accounts.php b/server/migrations/2024_01_01_000025_add_parent_and_active_to_ledger_accounts.php
new file mode 100644
index 0000000..219cf43
--- /dev/null
+++ b/server/migrations/2024_01_01_000025_add_parent_and_active_to_ledger_accounts.php
@@ -0,0 +1,32 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::table('ledger_accounts', function (Blueprint $table) {
+            $table->char('parent_account_uuid', 36)->nullable()->after('status');
+            $table->boolean('is_active')->default(true)->after('parent_account_uuid');
+
+            $table->foreign('parent_account_uuid')
+                  ->references('uuid')
+                  ->on('ledger_accounts')
+                  ->nullOnDelete();
+
+            $table->index('parent_account_uuid');
+        });
+    }
+
+    public function down()
+    {
+        Schema::table('ledger_accounts', function (Blueprint $table) {
+            $table->dropForeign(['parent_account_uuid']);
+            $table->dropIndex(['parent_account_uuid']);
+            $table->dropColumn(['parent_account_uuid', 'is_active']);
+        });
+    }
+};
diff --git a/server/migrations/2024_01_01_000026_create_gl_assignment_rules_table.php b/server/migrations/2024_01_01_000026_create_gl_assignment_rules_table.php
new file mode 100644
index 0000000..d9504d5
--- /dev/null
+++ b/server/migrations/2024_01_01_000026_create_gl_assignment_rules_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('gl_assignment_rules', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->string('name');
+            $table->integer('priority')->default(0);
+            $table->string('match_type', 20)->default('all');
+            $table->char('gl_account_uuid', 36);
+            $table->string('target', 50);
+            $table->boolean('is_active')->default(true);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('gl_account_uuid')->references('uuid')->on('ledger_accounts');
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('gl_assignment_rules');
+    }
+};
diff --git a/server/migrations/2024_01_01_000027_create_gl_assignment_conditions_table.php b/server/migrations/2024_01_01_000027_create_gl_assignment_conditions_table.php
new file mode 100644
index 0000000..54ca5d2
--- /dev/null
+++ b/server/migrations/2024_01_01_000027_create_gl_assignment_conditions_table.php
@@ -0,0 +1,33 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('gl_assignment_conditions', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->char('gl_assignment_rule_uuid', 36);
+            $table->string('field', 50);
+            $table->string('operator', 20);
+            $table->text('value');
+            $table->json('meta')->nullable();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('gl_assignment_rule_uuid')
+                  ->references('uuid')
+                  ->on('gl_assignment_rules')
+                  ->cascadeOnDelete();
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('gl_assignment_conditions');
+    }
+};
diff --git a/server/migrations/2024_01_01_000028_create_gl_assignments_table.php b/server/migrations/2024_01_01_000028_create_gl_assignments_table.php
new file mode 100644
index 0000000..7d6a5cb
--- /dev/null
+++ b/server/migrations/2024_01_01_000028_create_gl_assignments_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('gl_assignments', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('gl_account_uuid', 36);
+            $table->char('gl_assignment_rule_uuid', 36)->nullable();
+            $table->string('assignable_type');
+            $table->char('assignable_uuid', 36);
+            $table->decimal('amount', 12, 2);
+            $table->string('assignment_type', 20)->default('auto');
+            $table->json('meta')->nullable();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('gl_account_uuid')->references('uuid')->on('ledger_accounts');
+            $table->foreign('gl_assignment_rule_uuid')->references('uuid')->on('gl_assignment_rules')->nullOnDelete();
+            $table->index(['assignable_type', 'assignable_uuid']);
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('gl_assignments');
+    }
+};
diff --git a/server/migrations/2024_01_01_000029_create_gl_export_batches_table.php b/server/migrations/2024_01_01_000029_create_gl_export_batches_table.php
new file mode 100644
index 0000000..fc06c96
--- /dev/null
+++ b/server/migrations/2024_01_01_000029_create_gl_export_batches_table.php
@@ -0,0 +1,37 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('gl_export_batches', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->string('format', 30);
+            $table->string('status', 20)->default('pending');
+            $table->date('period_start');
+            $table->date('period_end');
+            $table->char('file_uuid', 36)->nullable();
+            $table->integer('record_count')->default(0);
+            $table->decimal('total_amount', 14, 2)->default(0);
+            $table->timestamp('exported_at')->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('gl_export_batches');
+    }
+};
diff --git a/server/migrations/2024_01_01_000030_create_carrier_invoices_table.php b/server/migrations/2024_01_01_000030_create_carrier_invoices_table.php
new file mode 100644
index 0000000..ede8e1e
--- /dev/null
+++ b/server/migrations/2024_01_01_000030_create_carrier_invoices_table.php
@@ -0,0 +1,61 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('carrier_invoices', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('vendor_uuid', 36)->index();
+            $table->char('order_uuid', 36)->nullable()->index();
+            $table->char('shipment_uuid', 36)->nullable()->index();
+            $table->string('invoice_number')->nullable();
+            $table->string('pro_number')->nullable()->index();
+            $table->string('bol_number')->nullable()->index();
+
+            $table->string('source', 20)->default('manual');
+            $table->string('status', 20)->default('pending');
+
+            $table->decimal('invoiced_amount', 12, 2);
+            $table->decimal('planned_amount', 12, 2)->nullable();
+            $table->decimal('approved_amount', 12, 2)->nullable();
+            $table->decimal('discrepancy_amount', 12, 2)->nullable();
+            $table->decimal('discrepancy_percent', 5, 2)->nullable();
+
+            $table->string('discrepancy_type', 20)->nullable();
+            $table->string('resolution', 20)->nullable();
+            $table->text('resolution_notes')->nullable();
+            $table->char('resolved_by', 36)->nullable();
+            $table->timestamp('resolved_at')->nullable();
+
+            $table->date('invoice_date')->nullable();
+            $table->date('due_date')->nullable();
+            $table->timestamp('received_at')->nullable();
+            $table->date('pickup_date')->nullable();
+            $table->date('delivery_date')->nullable();
+
+            $table->string('currency', 3)->default('USD');
+            $table->char('file_uuid', 36)->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('vendor_uuid')->references('uuid')->on('vendors');
+            $table->foreign('resolved_by')->references('uuid')->on('users')->nullOnDelete();
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('carrier_invoices');
+    }
+};
diff --git a/server/migrations/2024_01_01_000031_create_carrier_invoice_items_table.php b/server/migrations/2024_01_01_000031_create_carrier_invoice_items_table.php
new file mode 100644
index 0000000..09fd2ff
--- /dev/null
+++ b/server/migrations/2024_01_01_000031_create_carrier_invoice_items_table.php
@@ -0,0 +1,43 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('carrier_invoice_items', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->char('carrier_invoice_uuid', 36)->index();
+            $table->string('charge_type', 30);
+            $table->string('description')->nullable();
+            $table->string('accessorial_code', 20)->nullable();
+
+            $table->decimal('invoiced_amount', 10, 2);
+            $table->decimal('planned_amount', 10, 2)->nullable();
+            $table->decimal('approved_amount', 10, 2)->nullable();
+            $table->decimal('discrepancy_amount', 10, 2)->nullable();
+
+            $table->decimal('quantity', 10, 2)->nullable();
+            $table->decimal('rate', 10, 4)->nullable();
+            $table->string('rate_type', 20)->nullable();
+
+            $table->json('meta')->nullable();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('carrier_invoice_uuid')
+                  ->references('uuid')
+                  ->on('carrier_invoices')
+                  ->cascadeOnDelete();
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('carrier_invoice_items');
+    }
+};
diff --git a/server/migrations/2024_01_01_000032_create_carrier_invoice_audit_rules_table.php b/server/migrations/2024_01_01_000032_create_carrier_invoice_audit_rules_table.php
new file mode 100644
index 0000000..df5586d
--- /dev/null
+++ b/server/migrations/2024_01_01_000032_create_carrier_invoice_audit_rules_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::create('carrier_invoice_audit_rules', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->string('name');
+            $table->string('rule_type', 30);
+            $table->decimal('tolerance_percent', 5, 2)->nullable();
+            $table->decimal('tolerance_amount', 10, 2)->nullable();
+            $table->string('charge_type', 30)->nullable();
+            $table->boolean('is_active')->default(true);
+            $table->integer('priority')->default(0);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+        });
+    }
+
+    public function down()
+    {
+        Schema::dropIfExists('carrier_invoice_audit_rules');
+    }
+};
diff --git a/server/migrations/2024_01_01_000033_create_service_agreements_table.php b/server/migrations/2024_01_01_000033_create_service_agreements_table.php
new file mode 100644
index 0000000..9fd517e
--- /dev/null
+++ b/server/migrations/2024_01_01_000033_create_service_agreements_table.php
@@ -0,0 +1,31 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('service_agreements', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('customer_uuid', 36)->index(); // the shipper/client
+            $table->string('name');
+            $table->string('status', 20)->default('draft'); // draft, active, expired, cancelled
+            $table->string('billing_frequency', 20)->default('per_shipment'); // per_shipment, weekly, biweekly, monthly
+            $table->integer('payment_terms_days')->default(30); // net 30, net 60, etc.
+            $table->date('effective_date');
+            $table->date('expiration_date')->nullable();
+            $table->string('currency', 3)->default('USD');
+            $table->text('notes')->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+        });
+    }
+    public function down() { Schema::dropIfExists('service_agreements'); }
+};
diff --git a/server/migrations/2024_01_01_000034_create_charge_templates_table.php b/server/migrations/2024_01_01_000034_create_charge_templates_table.php
new file mode 100644
index 0000000..412ed04
--- /dev/null
+++ b/server/migrations/2024_01_01_000034_create_charge_templates_table.php
@@ -0,0 +1,25 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('charge_templates', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->string('name');
+            $table->text('description')->nullable();
+            $table->boolean('is_active')->default(true);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+        });
+    }
+    public function down() { Schema::dropIfExists('charge_templates'); }
+};
diff --git a/server/migrations/2024_01_01_000035_create_charge_template_items_table.php b/server/migrations/2024_01_01_000035_create_charge_template_items_table.php
new file mode 100644
index 0000000..bfa63da
--- /dev/null
+++ b/server/migrations/2024_01_01_000035_create_charge_template_items_table.php
@@ -0,0 +1,29 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('charge_template_items', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->char('charge_template_uuid', 36)->index();
+            $table->string('charge_type', 50); // linehaul, fuel_surcharge, accessorial, management_fee, gainshare, etc.
+            $table->string('description')->nullable();
+            $table->string('calculation_method', 30); // flat, per_mile, per_cwt, per_unit, percentage_of_linehaul, percentage_of_total
+            $table->decimal('rate', 12, 4)->nullable(); // the rate value (amount, per-mile rate, percentage, etc.)
+            $table->decimal('minimum', 10, 2)->nullable(); // minimum charge
+            $table->decimal('maximum', 10, 2)->nullable(); // maximum charge cap
+            $table->integer('sequence')->default(0); // display/calculation order
+            $table->boolean('is_active')->default(true);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('charge_template_uuid')->references('uuid')->on('charge_templates')->cascadeOnDelete();
+        });
+    }
+    public function down() { Schema::dropIfExists('charge_template_items'); }
+};
diff --git a/server/migrations/2024_01_01_000036_create_service_agreement_charges_table.php b/server/migrations/2024_01_01_000036_create_service_agreement_charges_table.php
new file mode 100644
index 0000000..46111cd
--- /dev/null
+++ b/server/migrations/2024_01_01_000036_create_service_agreement_charges_table.php
@@ -0,0 +1,25 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('service_agreement_charges', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->char('service_agreement_uuid', 36)->index();
+            $table->char('charge_template_uuid', 36)->index();
+            $table->json('overrides')->nullable(); // per-client overrides: {"linehaul": {"rate": 2.50}, "fuel_surcharge": {"rate": 15}}
+            $table->boolean('is_active')->default(true);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('service_agreement_uuid')->references('uuid')->on('service_agreements')->cascadeOnDelete();
+            $table->foreign('charge_template_uuid')->references('uuid')->on('charge_templates');
+        });
+    }
+    public function down() { Schema::dropIfExists('service_agreement_charges'); }
+};
diff --git a/server/migrations/2024_01_01_000037_create_client_invoices_table.php b/server/migrations/2024_01_01_000037_create_client_invoices_table.php
new file mode 100644
index 0000000..4de858a
--- /dev/null
+++ b/server/migrations/2024_01_01_000037_create_client_invoices_table.php
@@ -0,0 +1,39 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('client_invoices', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('customer_uuid', 36)->index();
+            $table->char('service_agreement_uuid', 36)->nullable();
+            $table->char('shipment_uuid', 36)->nullable()->index();
+            $table->string('invoice_number', 50)->nullable()->index();
+            $table->string('status', 20)->default('draft'); // draft, sent, paid, overdue, cancelled
+            $table->decimal('subtotal', 12, 2)->default(0);
+            $table->decimal('tax_amount', 10, 2)->default(0);
+            $table->decimal('total_amount', 12, 2)->default(0);
+            $table->date('invoice_date')->nullable();
+            $table->date('due_date')->nullable();
+            $table->date('period_start')->nullable(); // for batch invoices
+            $table->date('period_end')->nullable();
+            $table->timestamp('sent_at')->nullable();
+            $table->timestamp('paid_at')->nullable();
+            $table->string('currency', 3)->default('USD');
+            $table->text('notes')->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('service_agreement_uuid')->references('uuid')->on('service_agreements')->nullOnDelete();
+        });
+    }
+    public function down() { Schema::dropIfExists('client_invoices'); }
+};
diff --git a/server/migrations/2024_01_01_000038_create_client_invoice_items_table.php b/server/migrations/2024_01_01_000038_create_client_invoice_items_table.php
new file mode 100644
index 0000000..1692331
--- /dev/null
+++ b/server/migrations/2024_01_01_000038_create_client_invoice_items_table.php
@@ -0,0 +1,28 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('client_invoice_items', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->char('client_invoice_uuid', 36)->index();
+            $table->string('charge_type', 50);
+            $table->string('description')->nullable();
+            $table->string('calculation_method', 30)->nullable();
+            $table->decimal('rate', 12, 4)->nullable();
+            $table->decimal('quantity', 12, 2)->nullable(); // miles, cwt, units, etc.
+            $table->decimal('amount', 12, 2)->default(0); // calculated charge
+            $table->char('shipment_uuid', 36)->nullable(); // for batch invoices with multiple shipments
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('client_invoice_uuid')->references('uuid')->on('client_invoices')->cascadeOnDelete();
+        });
+    }
+    public function down() { Schema::dropIfExists('client_invoice_items'); }
+};
diff --git a/server/migrations/2024_01_01_000039_create_cost_benchmarks_table.php b/server/migrations/2024_01_01_000039_create_cost_benchmarks_table.php
new file mode 100644
index 0000000..0407005
--- /dev/null
+++ b/server/migrations/2024_01_01_000039_create_cost_benchmarks_table.php
@@ -0,0 +1,34 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('cost_benchmarks', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('service_agreement_uuid', 36)->nullable()->index();
+            $table->string('benchmark_type', 20)->default('contracted'); // market, historical, contracted
+            $table->string('lane_origin', 50)->nullable(); // state or zip
+            $table->string('lane_destination', 50)->nullable();
+            $table->string('mode', 20)->nullable(); // ftl, ltl, parcel, etc.
+            $table->string('equipment_type', 50)->nullable();
+            $table->decimal('benchmark_rate', 12, 2);
+            $table->string('rate_unit', 20)->default('flat'); // flat, per_mile, per_cwt
+            $table->date('effective_date');
+            $table->date('expiration_date')->nullable();
+            $table->boolean('is_active')->default(true);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('service_agreement_uuid')->references('uuid')->on('service_agreements')->nullOnDelete();
+        });
+    }
+    public function down() { Schema::dropIfExists('cost_benchmarks'); }
+};
diff --git a/server/migrations/2024_01_01_000040_create_gainshare_rules_table.php b/server/migrations/2024_01_01_000040_create_gainshare_rules_table.php
new file mode 100644
index 0000000..18fa1a0
--- /dev/null
+++ b/server/migrations/2024_01_01_000040_create_gainshare_rules_table.php
@@ -0,0 +1,29 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('gainshare_rules', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('service_agreement_uuid', 36)->index();
+            $table->string('calculation_basis', 20)->default('per_shipment'); // per_shipment, per_period
+            $table->decimal('split_percentage_company', 5, 2)->default(50.00);
+            $table->decimal('split_percentage_client', 5, 2)->default(50.00);
+            $table->decimal('minimum_savings_threshold', 10, 2)->nullable(); // minimum savings to trigger gainshare
+            $table->boolean('is_active')->default(true);
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('service_agreement_uuid')->references('uuid')->on('service_agreements')->cascadeOnDelete();
+        });
+    }
+    public function down() { Schema::dropIfExists('gainshare_rules'); }
+};
diff --git a/server/migrations/2024_01_01_000041_create_gainshare_executions_table.php b/server/migrations/2024_01_01_000041_create_gainshare_executions_table.php
new file mode 100644
index 0000000..bfb4bd4
--- /dev/null
+++ b/server/migrations/2024_01_01_000041_create_gainshare_executions_table.php
@@ -0,0 +1,36 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('gainshare_executions', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->char('gainshare_rule_uuid', 36)->index();
+            $table->char('shipment_uuid', 36)->nullable()->index();
+            $table->char('carrier_invoice_uuid', 36)->nullable();
+            $table->char('client_invoice_uuid', 36)->nullable();
+            $table->char('cost_benchmark_uuid', 36)->nullable();
+            $table->decimal('benchmark_total', 12, 2)->nullable();
+            $table->decimal('actual_total', 12, 2)->nullable();
+            $table->decimal('savings', 12, 2)->nullable();
+            $table->decimal('company_share', 12, 2)->nullable();
+            $table->decimal('client_share', 12, 2)->nullable();
+            $table->string('status', 20)->default('calculated'); // calculated, approved, invoiced
+            $table->date('period_start')->nullable(); // for per_period calculations
+            $table->date('period_end')->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+            $table->foreign('gainshare_rule_uuid')->references('uuid')->on('gainshare_rules');
+        });
+    }
+    public function down() { Schema::dropIfExists('gainshare_executions'); }
+};
diff --git a/server/migrations/2024_01_01_000042_add_result_type_to_gainshare_executions.php b/server/migrations/2024_01_01_000042_add_result_type_to_gainshare_executions.php
new file mode 100644
index 0000000..c2dbd7d
--- /dev/null
+++ b/server/migrations/2024_01_01_000042_add_result_type_to_gainshare_executions.php
@@ -0,0 +1,30 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * Add result_type column to classify gainshare outcomes:
+ * savings, loss, break_even, below_threshold.
+ *
+ * Previously, losses and break-even results were silently discarded.
+ * Now all outcomes are recorded for complete financial visibility.
+ */
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::table('gainshare_executions', function (Blueprint $table) {
+            $table->string('result_type', 20)->default('savings')->after('client_share');
+            // values: savings, loss, break_even, below_threshold
+        });
+    }
+
+    public function down()
+    {
+        Schema::table('gainshare_executions', function (Blueprint $table) {
+            $table->dropColumn('result_type');
+        });
+    }
+};
diff --git a/server/migrations/2024_01_01_000043_add_benchmark_source_to_gainshare_rules.php b/server/migrations/2024_01_01_000043_add_benchmark_source_to_gainshare_rules.php
new file mode 100644
index 0000000..22ebb3f
--- /dev/null
+++ b/server/migrations/2024_01_01_000043_add_benchmark_source_to_gainshare_rules.php
@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * Add benchmark_source to gainshare_rules to support multiple benchmark
+ * resolution strategies. Defaults to 'cost_benchmark' (current behavior).
+ * 'rate_contract' is reserved for future rating engine integration.
+ */
+return new class extends Migration
+{
+    public function up()
+    {
+        Schema::table('gainshare_rules', function (Blueprint $table) {
+            $table->string('benchmark_source', 20)->default('cost_benchmark')->after('calculation_basis');
+            // values: cost_benchmark, rate_contract
+        });
+    }
+
+    public function down()
+    {
+        Schema::table('gainshare_rules', function (Blueprint $table) {
+            $table->dropColumn('benchmark_source');
+        });
+    }
+};
diff --git a/server/migrations/2024_01_01_000044_create_pay_files_table.php b/server/migrations/2024_01_01_000044_create_pay_files_table.php
new file mode 100644
index 0000000..c8dd6ad
--- /dev/null
+++ b/server/migrations/2024_01_01_000044_create_pay_files_table.php
@@ -0,0 +1,33 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('pay_files', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->string('name');
+            $table->string('format', 20)->default('csv'); // csv, edi_820, ach_nacha
+            $table->string('status', 20)->default('draft'); // draft, generated, sent, confirmed, cancelled
+            $table->date('period_start');
+            $table->date('period_end');
+            $table->char('file_uuid', 36)->nullable();
+            $table->integer('record_count')->default(0);
+            $table->decimal('total_amount', 14, 2)->default(0);
+            $table->timestamp('generated_at')->nullable();
+            $table->timestamp('sent_at')->nullable();
+            $table->timestamp('confirmed_at')->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+        });
+    }
+    public function down() { Schema::dropIfExists('pay_files'); }
+};
diff --git a/server/migrations/2024_01_01_000045_create_pay_file_items_table.php b/server/migrations/2024_01_01_000045_create_pay_file_items_table.php
new file mode 100644
index 0000000..96b51ce
--- /dev/null
+++ b/server/migrations/2024_01_01_000045_create_pay_file_items_table.php
@@ -0,0 +1,26 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('pay_file_items', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->char('pay_file_uuid', 36)->index();
+            $table->char('carrier_invoice_uuid', 36)->index();
+            $table->char('vendor_uuid', 36)->index();
+            $table->decimal('amount', 12, 2);
+            $table->string('payment_method', 20)->default('ach'); // ach, check, wire
+            $table->string('reference_number')->nullable();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('pay_file_uuid')->references('uuid')->on('pay_files')->cascadeOnDelete();
+        });
+    }
+    public function down() { Schema::dropIfExists('pay_file_items'); }
+};
diff --git a/server/migrations/2024_01_01_000046_create_pay_file_schedules_table.php b/server/migrations/2024_01_01_000046_create_pay_file_schedules_table.php
new file mode 100644
index 0000000..9f4a202
--- /dev/null
+++ b/server/migrations/2024_01_01_000046_create_pay_file_schedules_table.php
@@ -0,0 +1,32 @@
+<?php
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration {
+    public function up() {
+        Schema::create('pay_file_schedules', function (Blueprint $table) {
+            $table->increments('id');
+            $table->string('uuid', 191)->nullable()->unique();
+            $table->string('public_id', 191)->nullable()->unique();
+            $table->uuid('company_uuid')->index();
+            $table->string('name');
+            $table->string('format', 20)->default('csv');
+            $table->string('frequency', 20)->default('weekly'); // weekly, biweekly, monthly
+            $table->integer('day_of_week')->nullable(); // 0-6 for weekly/biweekly
+            $table->integer('day_of_month')->nullable(); // 1-31 for monthly
+            $table->boolean('auto_send')->default(false);
+            $table->json('recipients')->nullable();
+            $table->boolean('is_active')->default(true);
+            $table->timestamp('last_run_at')->nullable();
+            $table->timestamp('next_run_at')->nullable()->index();
+            $table->json('meta')->nullable();
+            $table->softDeletes();
+            $table->timestamp('created_at')->nullable()->index();
+            $table->timestamp('updated_at')->nullable();
+
+            $table->foreign('company_uuid')->references('uuid')->on('companies');
+        });
+    }
+    public function down() { Schema::dropIfExists('pay_file_schedules'); }
+};
diff --git a/server/src/Console/Commands/GenerateScheduledPayFiles.php b/server/src/Console/Commands/GenerateScheduledPayFiles.php
new file mode 100644
index 0000000..c9f2600
--- /dev/null
+++ b/server/src/Console/Commands/GenerateScheduledPayFiles.php
@@ -0,0 +1,75 @@
+<?php
+
+namespace Fleetbase\Ledger\Console\Commands;
+
+use Carbon\Carbon;
+use Fleetbase\Ledger\Models\PayFileSchedule;
+use Fleetbase\Ledger\Services\PayFileGeneratorService;
+use Illuminate\Console\Command;
+use Illuminate\Support\Facades\Log;
+
+/**
+ * Generate scheduled pay files for due schedules.
+ *
+ * NOT auto-registered in Kernel — operator must explicitly enable.
+ * To run on a schedule, add to App\Console\Kernel::schedule():
+ *   $schedule->command('pay-files:generate-scheduled')->daily();
+ *
+ * Or invoke manually: php artisan pay-files:generate-scheduled
+ */
+class GenerateScheduledPayFiles extends Command
+{
+    protected $signature = 'pay-files:generate-scheduled
+                            {--dry-run : Show what would be generated without executing}';
+
+    protected $description = 'Generate pay files for all due schedules. Does NOT mark invoices paid.';
+
+    public function handle(): int
+    {
+        $dueSchedules = PayFileSchedule::active()->dueForRun()->get();
+
+        if ($dueSchedules->isEmpty()) {
+            $this->info('No schedules are due for run.');
+            return self::SUCCESS;
+        }
+
+        $this->info("Found {$dueSchedules->count()} schedule(s) due for run.");
+
+        $generator = app(PayFileGeneratorService::class);
+
+        foreach ($dueSchedules as $schedule) {
+            $start = $schedule->last_run_at ?? now()->subDays(30);
+            $end = now();
+
+            $this->line("Schedule [{$schedule->name}]: period {$start} → {$end}, format={$schedule->format}");
+
+            if ($this->option('dry-run')) {
+                continue;
+            }
+
+            try {
+                $payFile = $generator->generate(
+                    $schedule->company_uuid,
+                    $schedule->format,
+                    Carbon::parse($start),
+                    Carbon::parse($end)
+                );
+
+                $schedule->update([
+                    'last_run_at' => now(),
+                    'next_run_at' => $schedule->calculateNextRun(now()),
+                ]);
+
+                $this->info("  → Generated PayFile {$payFile->public_id} with {$payFile->record_count} invoices, total \${$payFile->total_amount}");
+            } catch (\Throwable $e) {
+                $this->error("  → Failed: {$e->getMessage()}");
+                Log::error('Scheduled pay file generation failed', [
+                    'schedule_uuid' => $schedule->uuid,
+                    'error'         => $e->getMessage(),
+                ]);
+            }
+        }
+
+        return self::SUCCESS;
+    }
+}
diff --git a/server/src/Events/CarrierInvoiceApproved.php b/server/src/Events/CarrierInvoiceApproved.php
new file mode 100644
index 0000000..664fbcb
--- /dev/null
+++ b/server/src/Events/CarrierInvoiceApproved.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace Fleetbase\Ledger\Events;
+
+use Fleetbase\Ledger\Models\CarrierInvoice;
+
+class CarrierInvoiceApproved
+{
+    public CarrierInvoice $carrierInvoice;
+
+    public function __construct(CarrierInvoice $carrierInvoice)
+    {
+        $this->carrierInvoice = $carrierInvoice;
+    }
+}
diff --git a/server/src/Events/CarrierInvoiceReceived.php b/server/src/Events/CarrierInvoiceReceived.php
new file mode 100644
index 0000000..487c8b4
--- /dev/null
+++ b/server/src/Events/CarrierInvoiceReceived.php
@@ -0,0 +1,15 @@
+<?php
+
+namespace Fleetbase\Ledger\Events;
+
+use Fleetbase\Ledger\Models\CarrierInvoice;
+
+class CarrierInvoiceReceived
+{
+    public CarrierInvoice $carrierInvoice;
+
+    public function __construct(CarrierInvoice $carrierInvoice)
+    {
+        $this->carrierInvoice = $carrierInvoice;
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/CarrierInvoiceAuditRuleController.php b/server/src/Http/Controllers/Internal/v1/CarrierInvoiceAuditRuleController.php
new file mode 100644
index 0000000..c27ee56
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/CarrierInvoiceAuditRuleController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\CarrierInvoiceAuditRule;
+
+class CarrierInvoiceAuditRuleController extends FleetbaseController
+{
+    public $resource = CarrierInvoiceAuditRule::class;
+}
diff --git a/server/src/Http/Controllers/Internal/v1/CarrierInvoiceController.php b/server/src/Http/Controllers/Internal/v1/CarrierInvoiceController.php
new file mode 100644
index 0000000..315f46b
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/CarrierInvoiceController.php
@@ -0,0 +1,94 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\CarrierInvoice;
+use Fleetbase\Ledger\Services\CarrierInvoiceAuditService;
+use Illuminate\Http\Request;
+
+class CarrierInvoiceController extends FleetbaseController
+{
+    public $resource = CarrierInvoice::class;
+
+    public function audit(string $id)
+    {
+        $invoice = CarrierInvoice::findRecordOrFail($id);
+        $audited = app(CarrierInvoiceAuditService::class)->audit($invoice);
+        return response()->json(['data' => $audited->load('items')]);
+    }
+
+    public function resolve(string $id, Request $request)
+    {
+        $invoice = CarrierInvoice::findRecordOrFail($id);
+
+        $validated = $request->validate([
+            'resolution'    => 'required|string|in:pay_invoiced,pay_planned,pay_custom,disputed',
+            'custom_amount' => 'nullable|numeric|min:0',
+            'notes'         => 'nullable|string|max:5000',
+        ]);
+
+        $resolved = app(CarrierInvoiceAuditService::class)->resolve(
+            $invoice,
+            $validated['resolution'],
+            $validated['custom_amount'] ?? null,
+            $validated['notes'] ?? null
+        );
+
+        return response()->json(['data' => $resolved->load('items')]);
+    }
+
+    /**
+     * POST /carrier-invoices/batch-approve
+     * Body: { "invoice_uuids": ["..."], "notes": "optional" }
+     *
+     * Bulk-approve audited invoices using the existing resolve() flow with
+     * resolution='pay_invoiced'. Each invoice is resolved individually so
+     * existing event-driven side effects (GL assignment, gainshare) fire
+     * normally per invoice.
+     */
+    public function batchApprove(Request $request)
+    {
+        $validated = $request->validate([
+            'invoice_uuids' => 'required|array|min:1',
+            'notes'         => 'nullable|string|max:5000',
+        ]);
+
+        $service = app(CarrierInvoiceAuditService::class);
+        $approved = [];
+        $skipped  = [];
+
+        foreach ($validated['invoice_uuids'] as $uuid) {
+            $invoice = CarrierInvoice::where('uuid', $uuid)
+                ->where('company_uuid', session('company'))
+                ->first();
+
+            if (!$invoice) {
+                $skipped[] = ['uuid' => $uuid, 'reason' => 'not_found'];
+                continue;
+            }
+
+            // Only approve invoices in audit-ready states
+            if (!in_array($invoice->status, ['audited', 'in_review'])) {
+                $skipped[] = ['uuid' => $uuid, 'reason' => "status_{$invoice->status}_not_eligible"];
+                continue;
+            }
+
+            try {
+                $service->resolve($invoice, 'pay_invoiced', null, $validated['notes'] ?? null);
+                $approved[] = $uuid;
+            } catch (\Throwable $e) {
+                $skipped[] = ['uuid' => $uuid, 'reason' => substr($e->getMessage(), 0, 200)];
+            }
+        }
+
+        return response()->json([
+            'data' => [
+                'approved'       => $approved,
+                'approved_count' => count($approved),
+                'skipped'        => $skipped,
+                'skipped_count'  => count($skipped),
+            ],
+        ]);
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/ChargeTemplateController.php b/server/src/Http/Controllers/Internal/v1/ChargeTemplateController.php
new file mode 100644
index 0000000..b175e30
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/ChargeTemplateController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\ChargeTemplate;
+
+class ChargeTemplateController extends FleetbaseController
+{
+    public $resource = ChargeTemplate::class;
+}
diff --git a/server/src/Http/Controllers/Internal/v1/ClientInvoiceController.php b/server/src/Http/Controllers/Internal/v1/ClientInvoiceController.php
new file mode 100644
index 0000000..b4d2b39
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/ClientInvoiceController.php
@@ -0,0 +1,68 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Carbon\Carbon;
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\ClientInvoice;
+use Fleetbase\Ledger\Models\ServiceAgreement;
+use Fleetbase\Ledger\Services\BatchInvoiceService;
+use Fleetbase\Ledger\Services\ClientInvoiceGeneratorService;
+use Illuminate\Http\Request;
+
+/**
+ * Thin controller for client invoice management.
+ * Billing calculation logic lives in ClientInvoiceGeneratorService and BatchInvoiceService.
+ */
+class ClientInvoiceController extends FleetbaseController
+{
+    public $resource = ClientInvoice::class;
+
+    /**
+     * POST /client-invoices/generate
+     * Generate a client invoice for a specific shipment + service agreement.
+     */
+    public function generate(Request $request)
+    {
+        $validated = $request->validate([
+            'shipment_uuid'          => 'required|string',
+            'service_agreement_uuid' => 'required|string',
+        ]);
+
+        $shipment = \Fleetbase\FleetOps\Models\Shipment::where('uuid', $validated['shipment_uuid'])
+            ->where('company_uuid', session('company'))
+            ->firstOrFail();
+
+        $agreement = ServiceAgreement::where('uuid', $validated['service_agreement_uuid'])
+            ->where('company_uuid', session('company'))
+            ->firstOrFail();
+
+        $invoice = app(ClientInvoiceGeneratorService::class)
+            ->generateForShipment($shipment, $agreement);
+
+        return response()->json(['data' => $invoice]);
+    }
+
+    /**
+     * POST /client-invoices/batch-generate
+     * Generate batch invoices for a billing period.
+     */
+    public function batchGenerate(Request $request)
+    {
+        $validated = $request->validate([
+            'period_start' => 'required|date',
+            'period_end'   => 'required|date|after_or_equal:period_start',
+        ]);
+
+        $invoices = app(BatchInvoiceService::class)->generateBatch(
+            session('company'),
+            Carbon::parse($validated['period_start']),
+            Carbon::parse($validated['period_end'])
+        );
+
+        return response()->json([
+            'data'  => $invoices,
+            'count' => $invoices->count(),
+        ]);
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/CostBenchmarkController.php b/server/src/Http/Controllers/Internal/v1/CostBenchmarkController.php
new file mode 100644
index 0000000..46445c6
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/CostBenchmarkController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\CostBenchmark;
+
+class CostBenchmarkController extends FleetbaseController
+{
+    public $resource = CostBenchmark::class;
+}
diff --git a/server/src/Http/Controllers/Internal/v1/GainshareController.php b/server/src/Http/Controllers/Internal/v1/GainshareController.php
new file mode 100644
index 0000000..104006d
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/GainshareController.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\CostBenchmark;
+use Fleetbase\Ledger\Models\GainshareExecution;
+use Fleetbase\Ledger\Models\GainshareRule;
+use Fleetbase\Ledger\Services\GainshareCalculationService;
+use Illuminate\Http\Request;
+
+/**
+ * Thin controller for gainshare management and reporting.
+ * Calculation logic lives in GainshareCalculationService.
+ */
+class GainshareController extends FleetbaseController
+{
+    public $resource = GainshareExecution::class;
+
+    /**
+     * GET /gainshare/summary
+     * Aggregate gainshare summary for a customer.
+     */
+    public function summary(Request $request)
+    {
+        $validated = $request->validate([
+            'customer_uuid' => 'required|string',
+            'days'          => 'nullable|integer|min:1|max:365',
+        ]);
+
+        $summary = app(GainshareCalculationService::class)->getCustomerSummary(
+            session('company'),
+            $validated['customer_uuid'],
+            $validated['days'] ?? 90
+        );
+
+        return response()->json(['data' => $summary]);
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/GainshareRuleController.php b/server/src/Http/Controllers/Internal/v1/GainshareRuleController.php
new file mode 100644
index 0000000..728e2c4
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/GainshareRuleController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\GainshareRule;
+
+class GainshareRuleController extends FleetbaseController
+{
+    public $resource = GainshareRule::class;
+}
diff --git a/server/src/Http/Controllers/Internal/v1/GlAssignmentController.php b/server/src/Http/Controllers/Internal/v1/GlAssignmentController.php
new file mode 100644
index 0000000..9112dab
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/GlAssignmentController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\GlAssignment;
+
+class GlAssignmentController extends FleetbaseController
+{
+    public $resource = GlAssignment::class;
+}
diff --git a/server/src/Http/Controllers/Internal/v1/GlAssignmentRuleController.php b/server/src/Http/Controllers/Internal/v1/GlAssignmentRuleController.php
new file mode 100644
index 0000000..dd8dbba
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/GlAssignmentRuleController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\GlAssignmentRule;
+
+class GlAssignmentRuleController extends FleetbaseController
+{
+    public $resource = GlAssignmentRule::class;
+}
diff --git a/server/src/Http/Controllers/Internal/v1/GlExportBatchController.php b/server/src/Http/Controllers/Internal/v1/GlExportBatchController.php
new file mode 100644
index 0000000..d7fe2aa
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/GlExportBatchController.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Carbon\Carbon;
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\GlExportBatch;
+use Fleetbase\Ledger\Services\GlExportService;
+use Illuminate\Http\Request;
+
+class GlExportBatchController extends FleetbaseController
+{
+    public $resource = GlExportBatch::class;
+
+    public function generate(Request $request)
+    {
+        $validated = $request->validate([
+            'format'       => 'required|string|in:csv,json,quickbooks_iif',
+            'period_start' => 'required|date',
+            'period_end'   => 'required|date|after_or_equal:period_start',
+        ]);
+
+        $batch = app(GlExportService::class)->generateExport(
+            session('company'),
+            $validated['format'],
+            Carbon::parse($validated['period_start']),
+            Carbon::parse($validated['period_end'])
+        );
+
+        return response()->json(['data' => $batch]);
+    }
+
+    public function download(string $id)
+    {
+        $batch = GlExportBatch::findRecordOrFail($id);
+
+        if (!$batch->file_uuid) {
+            return response()->apiError('Export file not generated yet.', 404);
+        }
+
+        $file = \Fleetbase\Models\File::where('uuid', $batch->file_uuid)->firstOrFail();
+
+        return response()->download(
+            storage_path('app/' . $file->path),
+            $file->original_name
+        );
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/PayFileController.php b/server/src/Http/Controllers/Internal/v1/PayFileController.php
new file mode 100644
index 0000000..b8349e3
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/PayFileController.php
@@ -0,0 +1,111 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Carbon\Carbon;
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\PayFile;
+use Fleetbase\Ledger\Services\PayFileGeneratorService;
+use Illuminate\Http\Request;
+
+/**
+ * Thin controller for pay file management.
+ * Generation logic lives in PayFileGeneratorService.
+ * Lifecycle transitions live on the PayFile model.
+ */
+class PayFileController extends FleetbaseController
+{
+    public $resource = PayFile::class;
+
+    /**
+     * POST /pay-files/generate
+     */
+    public function generate(Request $request)
+    {
+        $validated = $request->validate([
+            'format'       => 'required|string|in:csv,edi_820,ach_nacha',
+            'period_start' => 'required|date',
+            'period_end'   => 'required|date|after_or_equal:period_start',
+        ]);
+
+        $payFile = app(PayFileGeneratorService::class)->generate(
+            session('company'),
+            $validated['format'],
+            Carbon::parse($validated['period_start']),
+            Carbon::parse($validated['period_end'])
+        );
+
+        return response()->json(['data' => $payFile]);
+    }
+
+    /**
+     * GET /pay-files/{id}/download
+     */
+    public function download(string $id)
+    {
+        $payFile = PayFile::findRecordOrFail($id);
+
+        if (!$payFile->file_uuid) {
+            return response()->apiError('Pay file has not been generated yet.', 404);
+        }
+
+        $file = \Fleetbase\Models\File::where('uuid', $payFile->file_uuid)->firstOrFail();
+
+        return response()->download(
+            storage_path('app/' . $file->path),
+            $file->original_filename
+        );
+    }
+
+    /**
+     * POST /pay-files/{id}/mark-sent
+     */
+    public function markSent(string $id)
+    {
+        $payFile = PayFile::findRecordOrFail($id);
+
+        try {
+            $payFile->markAsSent();
+        } catch (\RuntimeException $e) {
+            return response()->apiError($e->getMessage());
+        }
+
+        return response()->json(['data' => $payFile->fresh()]);
+    }
+
+    /**
+     * POST /pay-files/{id}/mark-confirmed
+     * THIS endpoint is the ONLY way to flip carrier invoices to 'paid'.
+     */
+    public function markConfirmed(string $id)
+    {
+        $payFile = PayFile::findRecordOrFail($id);
+
+        try {
+            $confirmed = $payFile->markAsConfirmed();
+        } catch (\RuntimeException $e) {
+            return response()->apiError($e->getMessage());
+        }
+
+        return response()->json([
+            'data'    => $confirmed->load('items'),
+            'message' => "Pay file confirmed. {$confirmed->record_count} carrier invoices marked as paid.",
+        ]);
+    }
+
+    /**
+     * POST /pay-files/{id}/cancel
+     */
+    public function cancel(string $id)
+    {
+        $payFile = PayFile::findRecordOrFail($id);
+
+        try {
+            $payFile->cancel();
+        } catch (\RuntimeException $e) {
+            return response()->apiError($e->getMessage());
+        }
+
+        return response()->json(['data' => $payFile->fresh()]);
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/PayFileScheduleController.php b/server/src/Http/Controllers/Internal/v1/PayFileScheduleController.php
new file mode 100644
index 0000000..aeabc49
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/PayFileScheduleController.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Carbon\Carbon;
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\PayFileSchedule;
+use Fleetbase\Ledger\Services\PayFileGeneratorService;
+
+class PayFileScheduleController extends FleetbaseController
+{
+    public $resource = PayFileSchedule::class;
+
+    /**
+     * POST /pay-file-schedules/{id}/run-now
+     */
+    public function runNow(string $id)
+    {
+        $schedule = PayFileSchedule::findRecordOrFail($id);
+
+        $start = $schedule->last_run_at ? $schedule->last_run_at : now()->subDays(30);
+        $end = now();
+
+        $payFile = app(PayFileGeneratorService::class)->generate(
+            $schedule->company_uuid,
+            $schedule->format,
+            Carbon::parse($start),
+            $end
+        );
+
+        $schedule->update([
+            'last_run_at' => now(),
+            'next_run_at' => $schedule->calculateNextRun(now()),
+        ]);
+
+        return response()->json(['data' => $payFile->load('items')]);
+    }
+}
diff --git a/server/src/Http/Controllers/Internal/v1/ServiceAgreementController.php b/server/src/Http/Controllers/Internal/v1/ServiceAgreementController.php
new file mode 100644
index 0000000..f3f2711
--- /dev/null
+++ b/server/src/Http/Controllers/Internal/v1/ServiceAgreementController.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Controllers\Internal\v1;
+
+use Fleetbase\Http\Controllers\FleetbaseController;
+use Fleetbase\Ledger\Models\ServiceAgreement;
+
+class ServiceAgreementController extends FleetbaseController
+{
+    public $resource = ServiceAgreement::class;
+}
diff --git a/server/src/Http/Resources/v1/CarrierInvoice.php b/server/src/Http/Resources/v1/CarrierInvoice.php
new file mode 100644
index 0000000..80a3bc2
--- /dev/null
+++ b/server/src/Http/Resources/v1/CarrierInvoice.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class CarrierInvoice extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'                  => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'                => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'           => $this->when(Http::isInternalRequest(), $this->public_id),
+            'vendor_uuid'         => $this->when(Http::isInternalRequest(), $this->vendor_uuid),
+            'order_uuid'          => $this->when(Http::isInternalRequest(), $this->order_uuid),
+            'shipment_uuid'       => $this->when(Http::isInternalRequest(), $this->shipment_uuid),
+            'invoice_number'      => $this->invoice_number,
+            'pro_number'          => $this->pro_number,
+            'bol_number'          => $this->bol_number,
+            'source'              => $this->source,
+            'status'              => $this->status,
+            'invoiced_amount'     => $this->invoiced_amount,
+            'planned_amount'      => $this->planned_amount,
+            'approved_amount'     => $this->approved_amount,
+            'discrepancy_amount'  => $this->discrepancy_amount,
+            'discrepancy_percent' => $this->discrepancy_percent,
+            'discrepancy_type'    => $this->discrepancy_type,
+            'resolution'          => $this->resolution,
+            'resolution_notes'    => $this->resolution_notes,
+            'invoice_date'        => $this->invoice_date,
+            'due_date'            => $this->due_date,
+            'pickup_date'         => $this->pickup_date,
+            'delivery_date'       => $this->delivery_date,
+            'currency'            => $this->currency,
+            'vendor'              => $this->whenLoaded('vendor'),
+            'order'               => $this->whenLoaded('order'),
+            'items'               => CarrierInvoiceItem::collection($this->whenLoaded('items')),
+            'resolved_by'         => $this->whenLoaded('resolvedBy'),
+            'meta'                => $this->meta,
+            'received_at'         => $this->received_at,
+            'resolved_at'         => $this->resolved_at,
+            'updated_at'          => $this->updated_at,
+            'created_at'          => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/CarrierInvoiceItem.php b/server/src/Http/Resources/v1/CarrierInvoiceItem.php
new file mode 100644
index 0000000..11d7972
--- /dev/null
+++ b/server/src/Http/Resources/v1/CarrierInvoiceItem.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class CarrierInvoiceItem extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'                 => $this->when(Http::isInternalRequest(), $this->id, $this->uuid),
+            'uuid'               => $this->when(Http::isInternalRequest(), $this->uuid),
+            'charge_type'        => $this->charge_type,
+            'description'        => $this->description,
+            'accessorial_code'   => $this->accessorial_code,
+            'invoiced_amount'    => $this->invoiced_amount,
+            'planned_amount'     => $this->planned_amount,
+            'approved_amount'    => $this->approved_amount,
+            'discrepancy_amount' => $this->discrepancy_amount,
+            'quantity'           => $this->quantity,
+            'rate'               => $this->rate,
+            'rate_type'          => $this->rate_type,
+            'meta'               => $this->meta,
+            'created_at'         => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/ClientInvoice.php b/server/src/Http/Resources/v1/ClientInvoice.php
new file mode 100644
index 0000000..ac25019
--- /dev/null
+++ b/server/src/Http/Resources/v1/ClientInvoice.php
@@ -0,0 +1,39 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class ClientInvoice extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'                     => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'                   => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'              => $this->when(Http::isInternalRequest(), $this->public_id),
+            'customer_uuid'          => $this->when(Http::isInternalRequest(), $this->customer_uuid),
+            'service_agreement_uuid' => $this->when(Http::isInternalRequest(), $this->service_agreement_uuid),
+            'shipment_uuid'          => $this->when(Http::isInternalRequest(), $this->shipment_uuid),
+            'invoice_number'         => $this->invoice_number,
+            'status'                 => $this->status,
+            'subtotal'               => $this->subtotal,
+            'tax_amount'             => $this->tax_amount,
+            'total_amount'           => $this->total_amount,
+            'invoice_date'           => $this->invoice_date,
+            'due_date'               => $this->due_date,
+            'period_start'           => $this->period_start,
+            'period_end'             => $this->period_end,
+            'currency'               => $this->currency,
+            'notes'                  => $this->notes,
+            'items'                  => $this->whenLoaded('items'),
+            'service_agreement'      => $this->whenLoaded('serviceAgreement'),
+            'meta'                   => $this->meta,
+            'sent_at'                => $this->sent_at,
+            'paid_at'                => $this->paid_at,
+            'updated_at'             => $this->updated_at,
+            'created_at'             => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/GainshareExecution.php b/server/src/Http/Resources/v1/GainshareExecution.php
new file mode 100644
index 0000000..0b37845
--- /dev/null
+++ b/server/src/Http/Resources/v1/GainshareExecution.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class GainshareExecution extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'                   => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'                 => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'            => $this->when(Http::isInternalRequest(), $this->public_id),
+            'shipment_uuid'        => $this->when(Http::isInternalRequest(), $this->shipment_uuid),
+            'carrier_invoice_uuid' => $this->when(Http::isInternalRequest(), $this->carrier_invoice_uuid),
+            'client_invoice_uuid'  => $this->when(Http::isInternalRequest(), $this->client_invoice_uuid),
+            'benchmark_total'      => $this->benchmark_total,
+            'actual_total'         => $this->actual_total,
+            'savings'              => $this->savings,
+            'company_share'        => $this->company_share,
+            'client_share'         => $this->client_share,
+            'status'               => $this->status,
+            'period_start'         => $this->period_start,
+            'period_end'           => $this->period_end,
+            'gainshare_rule'       => $this->whenLoaded('gainshareRule'),
+            'shipment'             => $this->whenLoaded('shipment'),
+            'cost_benchmark'       => $this->whenLoaded('costBenchmark'),
+            'meta'                 => $this->meta,
+            'created_at'           => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/GlAssignment.php b/server/src/Http/Resources/v1/GlAssignment.php
new file mode 100644
index 0000000..0fb460a
--- /dev/null
+++ b/server/src/Http/Resources/v1/GlAssignment.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class GlAssignment extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'               => $this->when(Http::isInternalRequest(), $this->id, $this->uuid),
+            'uuid'             => $this->when(Http::isInternalRequest(), $this->uuid),
+            'gl_account'       => $this->whenLoaded('glAccount'),
+            'rule'             => $this->whenLoaded('rule'),
+            'assignable_type'  => class_basename($this->assignable_type),
+            'assignable_uuid'  => $this->when(Http::isInternalRequest(), $this->assignable_uuid),
+            'amount'           => $this->amount,
+            'assignment_type'  => $this->assignment_type,
+            'meta'             => $this->meta,
+            'created_at'       => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/GlAssignmentRule.php b/server/src/Http/Resources/v1/GlAssignmentRule.php
new file mode 100644
index 0000000..3186292
--- /dev/null
+++ b/server/src/Http/Resources/v1/GlAssignmentRule.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class GlAssignmentRule extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'               => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'             => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'        => $this->when(Http::isInternalRequest(), $this->public_id),
+            'name'             => $this->name,
+            'priority'         => $this->priority,
+            'match_type'       => $this->match_type,
+            'gl_account_uuid'  => $this->when(Http::isInternalRequest(), $this->gl_account_uuid),
+            'gl_account'       => $this->whenLoaded('glAccount'),
+            'target'           => $this->target,
+            'is_active'        => $this->is_active,
+            'conditions'       => $this->whenLoaded('conditions'),
+            'meta'             => $this->meta,
+            'updated_at'       => $this->updated_at,
+            'created_at'       => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/GlExportBatch.php b/server/src/Http/Resources/v1/GlExportBatch.php
new file mode 100644
index 0000000..f5c8c9a
--- /dev/null
+++ b/server/src/Http/Resources/v1/GlExportBatch.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class GlExportBatch extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'            => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'          => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'     => $this->when(Http::isInternalRequest(), $this->public_id),
+            'format'        => $this->format,
+            'status'        => $this->status,
+            'period_start'  => $this->period_start,
+            'period_end'    => $this->period_end,
+            'record_count'  => $this->record_count,
+            'total_amount'  => $this->total_amount,
+            'exported_at'   => $this->exported_at,
+            'meta'          => $this->meta,
+            'created_at'    => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/PayFile.php b/server/src/Http/Resources/v1/PayFile.php
new file mode 100644
index 0000000..23c5ee0
--- /dev/null
+++ b/server/src/Http/Resources/v1/PayFile.php
@@ -0,0 +1,30 @@
+<?php
+namespace Fleetbase\Ledger\Http\Resources\v1;
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class PayFile extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'           => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'         => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'    => $this->when(Http::isInternalRequest(), $this->public_id),
+            'name'         => $this->name,
+            'format'       => $this->format,
+            'status'       => $this->status,
+            'period_start' => $this->period_start,
+            'period_end'   => $this->period_end,
+            'record_count' => $this->record_count,
+            'total_amount' => $this->total_amount,
+            'generated_at' => $this->generated_at,
+            'sent_at'      => $this->sent_at,
+            'confirmed_at' => $this->confirmed_at,
+            'items'        => $this->whenLoaded('items'),
+            'file'         => $this->whenLoaded('file'),
+            'meta'         => $this->meta,
+            'created_at'   => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Http/Resources/v1/ServiceAgreement.php b/server/src/Http/Resources/v1/ServiceAgreement.php
new file mode 100644
index 0000000..160b0db
--- /dev/null
+++ b/server/src/Http/Resources/v1/ServiceAgreement.php
@@ -0,0 +1,31 @@
+<?php
+
+namespace Fleetbase\Ledger\Http\Resources\v1;
+
+use Fleetbase\Http\Resources\FleetbaseResource;
+use Fleetbase\Support\Http;
+
+class ServiceAgreement extends FleetbaseResource
+{
+    public function toArray($request)
+    {
+        return [
+            'id'                => $this->when(Http::isInternalRequest(), $this->id, $this->public_id),
+            'uuid'              => $this->when(Http::isInternalRequest(), $this->uuid),
+            'public_id'         => $this->when(Http::isInternalRequest(), $this->public_id),
+            'customer_uuid'     => $this->when(Http::isInternalRequest(), $this->customer_uuid),
+            'name'              => $this->name,
+            'status'            => $this->status,
+            'billing_frequency' => $this->billing_frequency,
+            'payment_terms_days'=> $this->payment_terms_days,
+            'effective_date'    => $this->effective_date,
+            'expiration_date'   => $this->expiration_date,
+            'currency'          => $this->currency,
+            'notes'             => $this->notes,
+            'charges'           => $this->whenLoaded('charges'),
+            'meta'              => $this->meta,
+            'updated_at'        => $this->updated_at,
+            'created_at'        => $this->created_at,
+        ];
+    }
+}
diff --git a/server/src/Models/Account.php b/server/src/Models/Account.php
index a2241e9..57d3db0 100644
--- a/server/src/Models/Account.php
+++ b/server/src/Models/Account.php
@@ -74,6 +74,8 @@ class Account extends Model
         'type',
         'description',
         'is_system_account',
+        'parent_account_uuid',
+        'is_active',
         'balance',
         'currency',
         'status',
@@ -87,6 +89,7 @@ class Account extends Model
      */
     protected $casts = [
         'is_system_account' => 'boolean',
+        'is_active'         => 'boolean',
         'balance'           => 'integer',
         'meta'              => Json::class,
     ];
@@ -195,4 +198,40 @@ public function isExpense(): bool
     {
         return $this->type === 'expense';
     }
+
+    public function parent()
+    {
+        return $this->belongsTo(Account::class, 'parent_account_uuid', 'uuid');
+    }
+
+    public function children()
+    {
+        return $this->hasMany(Account::class, 'parent_account_uuid', 'uuid');
+    }
+
+    public function glAssignmentRules()
+    {
+        return $this->hasMany(GlAssignmentRule::class, 'gl_account_uuid', 'uuid');
+    }
+
+    public function glAssignments()
+    {
+        return $this->hasMany(GlAssignment::class, 'gl_account_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function getPathAttribute(): string
+    {
+        $parts = [$this->code ?? $this->name];
+        $current = $this;
+        while ($current->parent) {
+            $current = $current->parent;
+            array_unshift($parts, $current->code ?? $current->name);
+        }
+        return implode(' > ', $parts);
+    }
 }
diff --git a/server/src/Models/CarrierInvoice.php b/server/src/Models/CarrierInvoice.php
new file mode 100644
index 0000000..52bce85
--- /dev/null
+++ b/server/src/Models/CarrierInvoice.php
@@ -0,0 +1,114 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Concerns\ScopedToCompanyContext;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasComments;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Fleetbase\Traits\Searchable;
+use Fleetbase\Ledger\Traits\HasGlAssignments;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CarrierInvoice extends Model
+{
+    use ScopedToCompanyContext;
+    use HasUuid;
+    use HasPublicId;
+    use HasApiModelBehavior;
+    use HasComments;
+    use HasGlAssignments;
+    use Searchable;
+    use SoftDeletes;
+
+    protected $table = 'carrier_invoices';
+    protected $publicIdType = 'cinv';
+    protected $searchableColumns = ['invoice_number', 'pro_number', 'bol_number'];
+
+    protected $fillable = [
+        'company_uuid', 'vendor_uuid', 'order_uuid', 'shipment_uuid',
+        'invoice_number', 'pro_number', 'bol_number',
+        'source', 'status',
+        'invoiced_amount', 'planned_amount', 'approved_amount',
+        'discrepancy_amount', 'discrepancy_percent',
+        'discrepancy_type', 'resolution', 'resolution_notes',
+        'resolved_by', 'resolved_at',
+        'invoice_date', 'due_date', 'received_at',
+        'pickup_date', 'delivery_date',
+        'currency', 'file_uuid', 'meta',
+    ];
+
+    protected $casts = [
+        'invoiced_amount'     => 'decimal:2',
+        'planned_amount'      => 'decimal:2',
+        'approved_amount'     => 'decimal:2',
+        'discrepancy_amount'  => 'decimal:2',
+        'discrepancy_percent' => 'decimal:2',
+        'invoice_date'        => 'date',
+        'due_date'            => 'date',
+        'pickup_date'         => 'date',
+        'delivery_date'       => 'date',
+        'received_at'         => 'datetime',
+        'resolved_at'         => 'datetime',
+        'meta'                => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function vendor()
+    {
+        return $this->belongsTo(\Fleetbase\FleetOps\Models\Vendor::class, 'vendor_uuid', 'uuid');
+    }
+
+    public function order()
+    {
+        return $this->belongsTo(\Fleetbase\FleetOps\Models\Order::class, 'order_uuid', 'uuid');
+    }
+
+    public function items()
+    {
+        return $this->hasMany(CarrierInvoiceItem::class, 'carrier_invoice_uuid', 'uuid');
+    }
+
+    public function resolvedBy()
+    {
+        return $this->belongsTo(\Fleetbase\Models\User::class, 'resolved_by', 'uuid');
+    }
+
+    public function file()
+    {
+        return $this->belongsTo(\Fleetbase\Models\File::class, 'file_uuid', 'uuid');
+    }
+
+    public function getGlContext(): array
+    {
+        $context = [
+            'carrier' => $this->vendor_uuid,
+        ];
+
+        if ($this->order) {
+            $context['customer']       = $this->order->customer_uuid ?? null;
+            $context['mode']           = $this->order->meta['mode'] ?? null;
+            $context['equipment_type'] = $this->order->meta['equipment_type'] ?? null;
+
+            $pickup  = $this->order->payload?->pickup;
+            $dropoff = $this->order->payload?->dropoff;
+            if ($pickup) {
+                $context['origin_state'] = $pickup->state ?? null;
+                $context['origin_zip']   = $pickup->postal_code ?? null;
+            }
+            if ($dropoff) {
+                $context['dest_state'] = $dropoff->state ?? null;
+                $context['dest_zip']   = $dropoff->postal_code ?? null;
+            }
+        }
+
+        return $context;
+    }
+}
diff --git a/server/src/Models/CarrierInvoiceAuditRule.php b/server/src/Models/CarrierInvoiceAuditRule.php
new file mode 100644
index 0000000..095c6be
--- /dev/null
+++ b/server/src/Models/CarrierInvoiceAuditRule.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CarrierInvoiceAuditRule extends Model
+{
+    use HasUuid;
+    use HasPublicId;
+    use HasApiModelBehavior;
+    use SoftDeletes;
+
+    protected $table = 'carrier_invoice_audit_rules';
+    protected $publicIdType = 'audit_rule';
+
+    protected $fillable = [
+        'company_uuid', 'name', 'rule_type',
+        'tolerance_percent', 'tolerance_amount',
+        'charge_type', 'is_active', 'priority', 'meta',
+    ];
+
+    protected $casts = [
+        'tolerance_percent' => 'decimal:2',
+        'tolerance_amount'  => 'decimal:2',
+        'is_active'         => 'boolean',
+        'priority'          => 'integer',
+        'meta'              => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeOrdered($query)
+    {
+        return $query->orderBy('priority', 'asc');
+    }
+}
diff --git a/server/src/Models/CarrierInvoiceItem.php b/server/src/Models/CarrierInvoiceItem.php
new file mode 100644
index 0000000..89b2f8a
--- /dev/null
+++ b/server/src/Models/CarrierInvoiceItem.php
@@ -0,0 +1,37 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+
+class CarrierInvoiceItem extends Model
+{
+    use HasUuid;
+    use HasApiModelBehavior;
+
+    protected $table = 'carrier_invoice_items';
+
+    protected $fillable = [
+        'carrier_invoice_uuid', 'charge_type', 'description', 'accessorial_code',
+        'invoiced_amount', 'planned_amount', 'approved_amount', 'discrepancy_amount',
+        'quantity', 'rate', 'rate_type', 'meta',
+    ];
+
+    protected $casts = [
+        'invoiced_amount'    => 'decimal:2',
+        'planned_amount'     => 'decimal:2',
+        'approved_amount'    => 'decimal:2',
+        'discrepancy_amount' => 'decimal:2',
+        'quantity'           => 'decimal:2',
+        'rate'               => 'decimal:4',
+        'meta'               => Json::class,
+    ];
+
+    public function carrierInvoice()
+    {
+        return $this->belongsTo(CarrierInvoice::class, 'carrier_invoice_uuid', 'uuid');
+    }
+}
diff --git a/server/src/Models/ChargeTemplate.php b/server/src/Models/ChargeTemplate.php
new file mode 100644
index 0000000..44c189f
--- /dev/null
+++ b/server/src/Models/ChargeTemplate.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Fleetbase\Traits\Searchable;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ChargeTemplate extends Model
+{
+    use HasUuid, HasPublicId, HasApiModelBehavior, Searchable, SoftDeletes;
+
+    protected $table = 'charge_templates';
+    protected $publicIdType = 'chrg_tpl';
+    protected $searchableColumns = ['name', 'description'];
+
+    protected $fillable = [
+        'company_uuid', 'name', 'description', 'is_active', 'meta',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'meta'      => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function items()
+    {
+        return $this->hasMany(ChargeTemplateItem::class, 'charge_template_uuid', 'uuid')
+                    ->orderBy('sequence');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+}
diff --git a/server/src/Models/ChargeTemplateItem.php b/server/src/Models/ChargeTemplateItem.php
new file mode 100644
index 0000000..5ffb0d6
--- /dev/null
+++ b/server/src/Models/ChargeTemplateItem.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ChargeTemplateItem extends Model
+{
+    use HasUuid, HasApiModelBehavior, SoftDeletes;
+
+    protected $table = 'charge_template_items';
+
+    protected $fillable = [
+        'charge_template_uuid', 'charge_type', 'description',
+        'calculation_method', 'rate', 'minimum', 'maximum',
+        'sequence', 'is_active', 'meta',
+    ];
+
+    protected $casts = [
+        'rate'      => 'decimal:4',
+        'minimum'   => 'decimal:2',
+        'maximum'   => 'decimal:2',
+        'sequence'  => 'integer',
+        'is_active' => 'boolean',
+        'meta'      => Json::class,
+    ];
+
+    public function template()
+    {
+        return $this->belongsTo(ChargeTemplate::class, 'charge_template_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+}
diff --git a/server/src/Models/ClientInvoice.php b/server/src/Models/ClientInvoice.php
new file mode 100644
index 0000000..9462fca
--- /dev/null
+++ b/server/src/Models/ClientInvoice.php
@@ -0,0 +1,69 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasComments;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Fleetbase\Traits\Searchable;
+use Fleetbase\Ledger\Traits\HasGlAssignments;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ClientInvoice extends Model
+{
+    use HasUuid, HasPublicId, HasApiModelBehavior, HasComments, HasGlAssignments, Searchable, SoftDeletes;
+
+    protected $table = 'client_invoices';
+    protected $publicIdType = 'inv';
+    protected $searchableColumns = ['invoice_number'];
+
+    protected $fillable = [
+        'company_uuid', 'customer_uuid', 'service_agreement_uuid',
+        'shipment_uuid', 'invoice_number', 'status',
+        'subtotal', 'tax_amount', 'total_amount',
+        'invoice_date', 'due_date', 'period_start', 'period_end',
+        'sent_at', 'paid_at', 'currency', 'notes', 'meta',
+    ];
+
+    protected $casts = [
+        'subtotal'     => 'decimal:2',
+        'tax_amount'   => 'decimal:2',
+        'total_amount' => 'decimal:2',
+        'invoice_date' => 'date',
+        'due_date'     => 'date',
+        'period_start' => 'date',
+        'period_end'   => 'date',
+        'sent_at'      => 'datetime',
+        'paid_at'      => 'datetime',
+        'meta'         => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function serviceAgreement()
+    {
+        return $this->belongsTo(ServiceAgreement::class, 'service_agreement_uuid', 'uuid');
+    }
+
+    public function items()
+    {
+        return $this->hasMany(ClientInvoiceItem::class, 'client_invoice_uuid', 'uuid');
+    }
+
+    public function scopeDraft($query)
+    {
+        return $query->where('status', 'draft');
+    }
+
+    public function scopeOverdue($query)
+    {
+        return $query->where('status', 'sent')
+                     ->where('due_date', '<', now());
+    }
+}
diff --git a/server/src/Models/ClientInvoiceItem.php b/server/src/Models/ClientInvoiceItem.php
new file mode 100644
index 0000000..b9f418d
--- /dev/null
+++ b/server/src/Models/ClientInvoiceItem.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ClientInvoiceItem extends Model
+{
+    use HasUuid, HasApiModelBehavior, SoftDeletes;
+
+    protected $table = 'client_invoice_items';
+
+    protected $fillable = [
+        'client_invoice_uuid', 'charge_type', 'description',
+        'calculation_method', 'rate', 'quantity', 'amount',
+        'shipment_uuid', 'meta',
+    ];
+
+    protected $casts = [
+        'rate'     => 'decimal:4',
+        'quantity' => 'decimal:2',
+        'amount'   => 'decimal:2',
+        'meta'     => Json::class,
+    ];
+
+    public function clientInvoice()
+    {
+        return $this->belongsTo(ClientInvoice::class, 'client_invoice_uuid', 'uuid');
+    }
+}
diff --git a/server/src/Models/CostBenchmark.php b/server/src/Models/CostBenchmark.php
new file mode 100644
index 0000000..23cb89b
--- /dev/null
+++ b/server/src/Models/CostBenchmark.php
@@ -0,0 +1,65 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Fleetbase\Traits\Searchable;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class CostBenchmark extends Model
+{
+    use HasUuid, HasPublicId, HasApiModelBehavior, Searchable, SoftDeletes;
+
+    protected $table = 'cost_benchmarks';
+    protected $publicIdType = 'benchmark';
+    protected $searchableColumns = ['lane_origin', 'lane_destination'];
+
+    protected $fillable = [
+        'company_uuid', 'service_agreement_uuid', 'benchmark_type',
+        'lane_origin', 'lane_destination', 'mode', 'equipment_type',
+        'benchmark_rate', 'rate_unit', 'effective_date', 'expiration_date',
+        'is_active', 'meta',
+    ];
+
+    protected $casts = [
+        'benchmark_rate'  => 'decimal:2',
+        'is_active'       => 'boolean',
+        'effective_date'  => 'date',
+        'expiration_date' => 'date',
+        'meta'            => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function serviceAgreement()
+    {
+        return $this->belongsTo(ServiceAgreement::class, 'service_agreement_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeEffective($query)
+    {
+        return $query->where('effective_date', '<=', now())
+            ->where(function ($q) {
+                $q->whereNull('expiration_date')->orWhere('expiration_date', '>=', now());
+            });
+    }
+
+    public function scopeForLane($query, ?string $origin, ?string $destination)
+    {
+        if ($origin) $query->where('lane_origin', $origin);
+        if ($destination) $query->where('lane_destination', $destination);
+        return $query;
+    }
+}
diff --git a/server/src/Models/GainshareExecution.php b/server/src/Models/GainshareExecution.php
new file mode 100644
index 0000000..dd2cb26
--- /dev/null
+++ b/server/src/Models/GainshareExecution.php
@@ -0,0 +1,80 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class GainshareExecution extends Model
+{
+    use HasUuid, HasPublicId, HasApiModelBehavior, SoftDeletes;
+
+    protected $table = 'gainshare_executions';
+    protected $publicIdType = 'gs_exec';
+
+    /**
+     * Result type classifications:
+     * - savings: positive savings above threshold, shares calculated
+     * - loss: actual cost exceeded benchmark, shares = 0
+     * - break_even: actual cost equals benchmark, shares = 0
+     * - below_threshold: positive savings but below minimum threshold, shares = 0
+     */
+    public const RESULT_SAVINGS         = 'savings';
+    public const RESULT_LOSS            = 'loss';
+    public const RESULT_BREAK_EVEN      = 'break_even';
+    public const RESULT_BELOW_THRESHOLD = 'below_threshold';
+
+    protected $fillable = [
+        'company_uuid', 'gainshare_rule_uuid',
+        'shipment_uuid', 'carrier_invoice_uuid', 'client_invoice_uuid',
+        'cost_benchmark_uuid',
+        'benchmark_total', 'actual_total', 'savings',
+        'company_share', 'client_share', 'result_type',
+        'status', 'period_start', 'period_end', 'meta',
+    ];
+
+    protected $casts = [
+        'benchmark_total' => 'decimal:2',
+        'actual_total'    => 'decimal:2',
+        'savings'         => 'decimal:2',
+        'company_share'   => 'decimal:2',
+        'client_share'    => 'decimal:2',
+        'period_start'    => 'date',
+        'period_end'      => 'date',
+        'meta'            => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function gainshareRule()
+    {
+        return $this->belongsTo(GainshareRule::class, 'gainshare_rule_uuid', 'uuid');
+    }
+
+    public function shipment()
+    {
+        return $this->belongsTo(\Fleetbase\FleetOps\Models\Shipment::class, 'shipment_uuid', 'uuid');
+    }
+
+    public function carrierInvoice()
+    {
+        return $this->belongsTo(CarrierInvoice::class, 'carrier_invoice_uuid', 'uuid');
+    }
+
+    public function clientInvoice()
+    {
+        return $this->belongsTo(ClientInvoice::class, 'client_invoice_uuid', 'uuid');
+    }
+
+    public function costBenchmark()
+    {
+        return $this->belongsTo(CostBenchmark::class, 'cost_benchmark_uuid', 'uuid');
+    }
+}
diff --git a/server/src/Models/GainshareRule.php b/server/src/Models/GainshareRule.php
new file mode 100644
index 0000000..423f631
--- /dev/null
+++ b/server/src/Models/GainshareRule.php
@@ -0,0 +1,61 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class GainshareRule extends Model
+{
+    use HasUuid, HasPublicId, HasApiModelBehavior, SoftDeletes;
+
+    /**
+     * Benchmark source constants.
+     * cost_benchmark: uses CostBenchmark model (current, fully implemented)
+     * rate_contract: uses RateContract from BUILD-10 (future, not yet implemented)
+     */
+    public const BENCHMARK_COST          = 'cost_benchmark';
+    public const BENCHMARK_RATE_CONTRACT = 'rate_contract';
+
+    protected $table = 'gainshare_rules';
+    protected $publicIdType = 'gs_rule';
+
+    protected $fillable = [
+        'company_uuid', 'service_agreement_uuid', 'calculation_basis',
+        'benchmark_source',
+        'split_percentage_company', 'split_percentage_client',
+        'minimum_savings_threshold', 'is_active', 'meta',
+    ];
+
+    protected $casts = [
+        'split_percentage_company'  => 'decimal:2',
+        'split_percentage_client'   => 'decimal:2',
+        'minimum_savings_threshold' => 'decimal:2',
+        'is_active'                 => 'boolean',
+        'meta'                      => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function serviceAgreement()
+    {
+        return $this->belongsTo(ServiceAgreement::class, 'service_agreement_uuid', 'uuid');
+    }
+
+    public function executions()
+    {
+        return $this->hasMany(GainshareExecution::class, 'gainshare_rule_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+}
diff --git a/server/src/Models/GlAssignment.php b/server/src/Models/GlAssignment.php
new file mode 100644
index 0000000..dcf4a71
--- /dev/null
+++ b/server/src/Models/GlAssignment.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Casts\PolymorphicType;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+
+class GlAssignment extends Model
+{
+    use HasUuid;
+    use HasApiModelBehavior;
+
+    protected $table = 'gl_assignments';
+
+    protected $fillable = [
+        'company_uuid', 'gl_account_uuid', 'gl_assignment_rule_uuid',
+        'assignable_type', 'assignable_uuid', 'amount', 'assignment_type', 'meta',
+    ];
+
+    protected $casts = [
+        'amount'          => 'decimal:2',
+        'assignable_type' => PolymorphicType::class,
+        'meta'            => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function glAccount()
+    {
+        return $this->belongsTo(Account::class, 'gl_account_uuid', 'uuid');
+    }
+
+    public function rule()
+    {
+        return $this->belongsTo(GlAssignmentRule::class, 'gl_assignment_rule_uuid', 'uuid');
+    }
+
+    public function assignable()
+    {
+        return $this->morphTo(__FUNCTION__, 'assignable_type', 'assignable_uuid');
+    }
+}
diff --git a/server/src/Models/GlAssignmentCondition.php b/server/src/Models/GlAssignmentCondition.php
new file mode 100644
index 0000000..d0b56ec
--- /dev/null
+++ b/server/src/Models/GlAssignmentCondition.php
@@ -0,0 +1,53 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+
+class GlAssignmentCondition extends Model
+{
+    use HasUuid;
+    use HasApiModelBehavior;
+
+    protected $table = 'gl_assignment_conditions';
+
+    protected $fillable = [
+        'gl_assignment_rule_uuid', 'field', 'operator', 'value', 'meta',
+    ];
+
+    protected $casts = [
+        'meta' => Json::class,
+    ];
+
+    public function rule()
+    {
+        return $this->belongsTo(GlAssignmentRule::class, 'gl_assignment_rule_uuid', 'uuid');
+    }
+
+    public function evaluate(array $context): bool
+    {
+        $fieldValue = $context[$this->field] ?? null;
+
+        if ($fieldValue === null) {
+            return false;
+        }
+
+        $conditionValue = $this->value;
+
+        if (in_array($this->operator, ['in', 'not_in'])) {
+            $conditionValue = json_decode($conditionValue, true) ?: [$conditionValue];
+        }
+
+        return match ($this->operator) {
+            'equals'     => (string) $fieldValue === (string) $conditionValue,
+            'not_equals' => (string) $fieldValue !== (string) $conditionValue,
+            'in'         => in_array((string) $fieldValue, $conditionValue),
+            'not_in'     => !in_array((string) $fieldValue, $conditionValue),
+            'contains'   => str_contains(strtolower($fieldValue), strtolower($conditionValue)),
+            default      => false,
+        };
+    }
+}
diff --git a/server/src/Models/GlAssignmentRule.php b/server/src/Models/GlAssignmentRule.php
new file mode 100644
index 0000000..57e3607
--- /dev/null
+++ b/server/src/Models/GlAssignmentRule.php
@@ -0,0 +1,74 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class GlAssignmentRule extends Model
+{
+    use HasUuid;
+    use HasPublicId;
+    use HasApiModelBehavior;
+    use SoftDeletes;
+
+    protected $table = 'gl_assignment_rules';
+    protected $publicIdType = 'gl_rule';
+
+    protected $fillable = [
+        'company_uuid', 'name', 'priority', 'match_type',
+        'gl_account_uuid', 'target', 'is_active', 'meta',
+    ];
+
+    protected $casts = [
+        'is_active' => 'boolean',
+        'priority'  => 'integer',
+        'meta'      => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function glAccount()
+    {
+        return $this->belongsTo(Account::class, 'gl_account_uuid', 'uuid');
+    }
+
+    public function conditions()
+    {
+        return $this->hasMany(GlAssignmentCondition::class, 'gl_assignment_rule_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeOrdered($query)
+    {
+        return $query->orderBy('priority', 'asc');
+    }
+
+    public function matches(array $context): bool
+    {
+        $conditions = $this->conditions;
+
+        if ($conditions->isEmpty()) {
+            return false;
+        }
+
+        $results = $conditions->map(function ($condition) use ($context) {
+            return $condition->evaluate($context);
+        });
+
+        return $this->match_type === 'all'
+            ? $results->every(fn ($r) => $r === true)
+            : $results->contains(true);
+    }
+}
diff --git a/server/src/Models/GlExportBatch.php b/server/src/Models/GlExportBatch.php
new file mode 100644
index 0000000..85c5def
--- /dev/null
+++ b/server/src/Models/GlExportBatch.php
@@ -0,0 +1,40 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class GlExportBatch extends Model
+{
+    use HasUuid;
+    use HasPublicId;
+    use HasApiModelBehavior;
+    use SoftDeletes;
+
+    protected $table = 'gl_export_batches';
+    protected $publicIdType = 'gl_export';
+
+    protected $fillable = [
+        'company_uuid', 'format', 'status', 'period_start', 'period_end',
+        'file_uuid', 'record_count', 'total_amount', 'exported_at', 'meta',
+    ];
+
+    protected $casts = [
+        'period_start'  => 'date',
+        'period_end'    => 'date',
+        'exported_at'   => 'datetime',
+        'total_amount'  => 'decimal:2',
+        'record_count'  => 'integer',
+        'meta'          => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+}
diff --git a/server/src/Models/PayFile.php b/server/src/Models/PayFile.php
new file mode 100644
index 0000000..e06e852
--- /dev/null
+++ b/server/src/Models/PayFile.php
@@ -0,0 +1,146 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Concerns\ScopedToCompanyContext;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasComments;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+use Illuminate\Support\Facades\DB;
+
+class PayFile extends Model
+{
+    use ScopedToCompanyContext;
+    use HasUuid, HasPublicId, HasApiModelBehavior, HasComments, SoftDeletes;
+
+    /**
+     * Status constants — define the payment lifecycle.
+     * draft     → being assembled
+     * generated → file content created and stored
+     * sent      → file transmitted to AP / bank
+     * confirmed → payment confirmed; ONLY THEN are invoices marked paid
+     * cancelled → pay file voided; invoices remain available for re-batching
+     */
+    public const STATUS_DRAFT     = 'draft';
+    public const STATUS_GENERATED = 'generated';
+    public const STATUS_SENT      = 'sent';
+    public const STATUS_CONFIRMED = 'confirmed';
+    public const STATUS_CANCELLED = 'cancelled';
+
+    public const FORMAT_CSV       = 'csv';
+    public const FORMAT_EDI_820   = 'edi_820';
+    public const FORMAT_ACH_NACHA = 'ach_nacha';
+
+    protected $table = 'pay_files';
+    protected $publicIdType = 'payfile';
+
+    protected $fillable = [
+        'company_uuid', 'name', 'format', 'status',
+        'period_start', 'period_end', 'file_uuid',
+        'record_count', 'total_amount',
+        'generated_at', 'sent_at', 'confirmed_at',
+        'meta',
+    ];
+
+    protected $casts = [
+        'period_start'  => 'date',
+        'period_end'    => 'date',
+        'generated_at'  => 'datetime',
+        'sent_at'       => 'datetime',
+        'confirmed_at'  => 'datetime',
+        'total_amount'  => 'decimal:2',
+        'record_count'  => 'integer',
+        'meta'          => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function items()
+    {
+        return $this->hasMany(PayFileItem::class, 'pay_file_uuid', 'uuid');
+    }
+
+    public function file()
+    {
+        return $this->belongsTo(\Fleetbase\Models\File::class, 'file_uuid', 'uuid');
+    }
+
+    /**
+     * Scope: pay files that "lock" invoices (block re-inclusion in another pay file).
+     * Anything NOT cancelled holds the invoices.
+     */
+    public function scopeLocking($query)
+    {
+        return $query->where('status', '!=', self::STATUS_CANCELLED);
+    }
+
+    /**
+     * Mark this pay file as transmitted. Does NOT mark invoices paid yet.
+     */
+    public function markAsSent(): self
+    {
+        if ($this->status !== self::STATUS_GENERATED) {
+            throw new \RuntimeException("PayFile must be in 'generated' state to mark as sent. Current: {$this->status}");
+        }
+
+        $this->update([
+            'status'  => self::STATUS_SENT,
+            'sent_at' => now(),
+        ]);
+
+        return $this;
+    }
+
+    /**
+     * Mark this pay file as confirmed (payment actually completed).
+     * THIS is the ONLY place that flips CarrierInvoice.status to 'paid'.
+     *
+     * Wrapped in a DB transaction so either ALL invoices flip or none do.
+     */
+    public function markAsConfirmed(): self
+    {
+        if (!in_array($this->status, [self::STATUS_SENT, self::STATUS_GENERATED])) {
+            throw new \RuntimeException("PayFile must be in 'sent' or 'generated' state to confirm. Current: {$this->status}");
+        }
+
+        DB::transaction(function () {
+            $invoiceUuids = $this->items()->pluck('carrier_invoice_uuid')->all();
+
+            if (!empty($invoiceUuids)) {
+                CarrierInvoice::whereIn('uuid', $invoiceUuids)
+                    ->where('status', 'approved') // safety: only flip approved → paid
+                    ->update(['status' => 'paid']);
+            }
+
+            $this->update([
+                'status'       => self::STATUS_CONFIRMED,
+                'confirmed_at' => now(),
+            ]);
+        });
+
+        return $this->fresh();
+    }
+
+    /**
+     * Cancel a pay file. Releases invoices for re-batching.
+     * Does NOT touch invoice paid state — invoices in a cancelled file
+     * stay as 'approved' and become eligible for the next pay file.
+     */
+    public function cancel(): self
+    {
+        if ($this->status === self::STATUS_CONFIRMED) {
+            throw new \RuntimeException('Cannot cancel a confirmed pay file — payment has already been recorded.');
+        }
+
+        $this->update(['status' => self::STATUS_CANCELLED]);
+
+        return $this;
+    }
+}
diff --git a/server/src/Models/PayFileItem.php b/server/src/Models/PayFileItem.php
new file mode 100644
index 0000000..9db945d
--- /dev/null
+++ b/server/src/Models/PayFileItem.php
@@ -0,0 +1,41 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class PayFileItem extends Model
+{
+    use HasUuid, HasApiModelBehavior, SoftDeletes;
+
+    protected $table = 'pay_file_items';
+
+    protected $fillable = [
+        'pay_file_uuid', 'carrier_invoice_uuid', 'vendor_uuid',
+        'amount', 'payment_method', 'reference_number', 'meta',
+    ];
+
+    protected $casts = [
+        'amount' => 'decimal:2',
+        'meta'   => Json::class,
+    ];
+
+    public function payFile()
+    {
+        return $this->belongsTo(PayFile::class, 'pay_file_uuid', 'uuid');
+    }
+
+    public function carrierInvoice()
+    {
+        return $this->belongsTo(CarrierInvoice::class, 'carrier_invoice_uuid', 'uuid');
+    }
+
+    public function vendor()
+    {
+        return $this->belongsTo(\Fleetbase\FleetOps\Models\Vendor::class, 'vendor_uuid', 'uuid');
+    }
+}
diff --git a/server/src/Models/PayFileSchedule.php b/server/src/Models/PayFileSchedule.php
new file mode 100644
index 0000000..bd96e16
--- /dev/null
+++ b/server/src/Models/PayFileSchedule.php
@@ -0,0 +1,71 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Carbon\Carbon;
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class PayFileSchedule extends Model
+{
+    use HasUuid, HasPublicId, HasApiModelBehavior, SoftDeletes;
+
+    public const FREQUENCY_WEEKLY   = 'weekly';
+    public const FREQUENCY_BIWEEKLY = 'biweekly';
+    public const FREQUENCY_MONTHLY  = 'monthly';
+
+    protected $table = 'pay_file_schedules';
+    protected $publicIdType = 'pf_sched';
+
+    protected $fillable = [
+        'company_uuid', 'name', 'format', 'frequency',
+        'day_of_week', 'day_of_month',
+        'auto_send', 'recipients', 'is_active',
+        'last_run_at', 'next_run_at', 'meta',
+    ];
+
+    protected $casts = [
+        'day_of_week'  => 'integer',
+        'day_of_month' => 'integer',
+        'auto_send'    => 'boolean',
+        'is_active'    => 'boolean',
+        'recipients'   => Json::class,
+        'last_run_at'  => 'datetime',
+        'next_run_at'  => 'datetime',
+        'meta'         => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+
+    public function scopeDueForRun($query)
+    {
+        return $query->where('next_run_at', '<=', now());
+    }
+
+    /**
+     * Calculate the next run timestamp based on frequency.
+     */
+    public function calculateNextRun(?Carbon $from = null): Carbon
+    {
+        $base = $from ?? now();
+
+        return match ($this->frequency) {
+            self::FREQUENCY_WEEKLY   => $base->copy()->addWeek(),
+            self::FREQUENCY_BIWEEKLY => $base->copy()->addWeeks(2),
+            self::FREQUENCY_MONTHLY  => $base->copy()->addMonth(),
+            default                  => $base->copy()->addWeek(),
+        };
+    }
+}
diff --git a/server/src/Models/ServiceAgreement.php b/server/src/Models/ServiceAgreement.php
new file mode 100644
index 0000000..63f0de4
--- /dev/null
+++ b/server/src/Models/ServiceAgreement.php
@@ -0,0 +1,76 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Concerns\ScopedToCompanyContext;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasComments;
+use Fleetbase\Traits\HasPublicId;
+use Fleetbase\Traits\HasUuid;
+use Fleetbase\Traits\Searchable;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ServiceAgreement extends Model
+{
+    use ScopedToCompanyContext;
+    use HasUuid, HasPublicId, HasApiModelBehavior, HasComments, Searchable, SoftDeletes;
+
+    protected $table = 'service_agreements';
+    protected $publicIdType = 'sa';
+    protected $searchableColumns = ['name'];
+
+    protected $fillable = [
+        'company_uuid', 'customer_uuid', 'name', 'status',
+        'billing_frequency', 'payment_terms_days',
+        'effective_date', 'expiration_date',
+        'currency', 'notes', 'meta',
+    ];
+
+    protected $casts = [
+        'payment_terms_days' => 'integer',
+        'effective_date'     => 'date',
+        'expiration_date'    => 'date',
+        'meta'               => Json::class,
+    ];
+
+    public function company()
+    {
+        return $this->belongsTo(\Fleetbase\Models\Company::class, 'company_uuid', 'uuid');
+    }
+
+    public function customer()
+    {
+        return $this->belongsTo(\Fleetbase\FleetOps\Models\Contact::class, 'customer_uuid', 'uuid');
+    }
+
+    public function charges()
+    {
+        return $this->hasMany(ServiceAgreementCharge::class, 'service_agreement_uuid', 'uuid');
+    }
+
+    public function clientInvoices()
+    {
+        return $this->hasMany(ClientInvoice::class, 'service_agreement_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('status', 'active');
+    }
+
+    public function scopeEffective($query)
+    {
+        return $query->where('effective_date', '<=', now())
+            ->where(function ($q) {
+                $q->whereNull('expiration_date')
+                  ->orWhere('expiration_date', '>=', now());
+            });
+    }
+
+    public function scopeForCustomer($query, string $customerUuid)
+    {
+        return $query->where('customer_uuid', $customerUuid);
+    }
+}
diff --git a/server/src/Models/ServiceAgreementCharge.php b/server/src/Models/ServiceAgreementCharge.php
new file mode 100644
index 0000000..c5f85ae
--- /dev/null
+++ b/server/src/Models/ServiceAgreementCharge.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace Fleetbase\Ledger\Models;
+
+use Fleetbase\Casts\Json;
+use Fleetbase\Models\Model;
+use Fleetbase\Traits\HasApiModelBehavior;
+use Fleetbase\Traits\HasUuid;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+class ServiceAgreementCharge extends Model
+{
+    use HasUuid, HasApiModelBehavior, SoftDeletes;
+
+    protected $table = 'service_agreement_charges';
+
+    protected $fillable = [
+        'service_agreement_uuid', 'charge_template_uuid',
+        'overrides', 'is_active', 'meta',
+    ];
+
+    protected $casts = [
+        'overrides' => Json::class,
+        'is_active' => 'boolean',
+        'meta'      => Json::class,
+    ];
+
+    public function serviceAgreement()
+    {
+        return $this->belongsTo(ServiceAgreement::class, 'service_agreement_uuid', 'uuid');
+    }
+
+    public function chargeTemplate()
+    {
+        return $this->belongsTo(ChargeTemplate::class, 'charge_template_uuid', 'uuid');
+    }
+
+    public function scopeActive($query)
+    {
+        return $query->where('is_active', true);
+    }
+}
diff --git a/server/src/Providers/LedgerServiceProvider.php b/server/src/Providers/LedgerServiceProvider.php
index deaf4eb..e8123ac 100644
--- a/server/src/Providers/LedgerServiceProvider.php
+++ b/server/src/Providers/LedgerServiceProvider.php
@@ -79,6 +79,16 @@ public function register()
         $this->app->singleton(PaymentService::class, function ($app) {
             return new PaymentService($app->make(PaymentGatewayManager::class));
         });
+
+        $this->app->singleton(\Fleetbase\Ledger\Services\GlAutoAssignmentService::class);
+        $this->app->singleton(\Fleetbase\Ledger\Services\GlExportService::class);
+        $this->app->singleton(\Fleetbase\Ledger\Services\CarrierInvoiceAuditService::class);
+
+        $this->app->singleton(\Fleetbase\Ledger\Services\InvoiceNumberGenerator::class);
+        $this->app->singleton(\Fleetbase\Ledger\Services\ClientInvoiceGeneratorService::class);
+        $this->app->singleton(\Fleetbase\Ledger\Services\BatchInvoiceService::class);
+        $this->app->singleton(\Fleetbase\Ledger\Services\GainshareCalculationService::class);
+        $this->app->singleton(\Fleetbase\Ledger\Services\PayFileGeneratorService::class);
     }
 
     /**
@@ -104,12 +114,45 @@ public function boot()
         // registry at render time to resolve {namespace.field} placeholders.
         $this->registerInvoiceTemplateContext();
 
+        // GL auto-assignment on carrier invoice approval
+        \Illuminate\Support\Facades\Event::listen(
+            \Fleetbase\Ledger\Events\CarrierInvoiceApproved::class,
+            function ($event) {
+                $invoice = $event->carrierInvoice;
+                if ($invoice->approved_amount) {
+                    app(\Fleetbase\Ledger\Services\GlAutoAssignmentService::class)
+                        ->assignForRecord($invoice, 'carrier_invoice', $invoice->approved_amount);
+                }
+            }
+        );
+
+        // Gainshare calculation on carrier invoice approval
+        \Illuminate\Support\Facades\Event::listen(
+            \Fleetbase\Ledger\Events\CarrierInvoiceApproved::class,
+            function ($event) {
+                $invoice = $event->carrierInvoice;
+                // Find the shipment linked to this invoice
+                $shipment = $invoice->shipment_uuid
+                    ? \Fleetbase\FleetOps\Models\Shipment::where('uuid', $invoice->shipment_uuid)->first()
+                    : null;
+                // Also check if shipment is linked via carrier_invoice_uuid
+                if (!$shipment) {
+                    $shipment = \Fleetbase\FleetOps\Models\Shipment::where('carrier_invoice_uuid', $invoice->uuid)->first();
+                }
+                if ($shipment) {
+                    app(\Fleetbase\Ledger\Services\GainshareCalculationService::class)
+                        ->calculateForShipment($shipment, $invoice);
+                }
+            }
+        );
+
         // Register Artisan commands
         if ($this->app->runningInConsole()) {
             $this->commands([
                 \Fleetbase\Ledger\Console\Commands\ProvisionLedgerDefaults::class,
                 \Fleetbase\Ledger\Console\Commands\BackfillTransactionDirection::class,
                 \Fleetbase\Ledger\Console\Commands\UpdateOverdueInvoices::class,
+                \Fleetbase\Ledger\Console\Commands\GenerateScheduledPayFiles::class,
             ]);
         }
     }
diff --git a/server/src/Services/BatchInvoiceService.php b/server/src/Services/BatchInvoiceService.php
new file mode 100644
index 0000000..4d3e2f4
--- /dev/null
+++ b/server/src/Services/BatchInvoiceService.php
@@ -0,0 +1,217 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Carbon\Carbon;
+use Fleetbase\FleetOps\Models\Shipment;
+use Fleetbase\Ledger\Models\ClientInvoice;
+use Fleetbase\Ledger\Models\ClientInvoiceItem;
+use Fleetbase\Ledger\Models\ServiceAgreement;
+use Illuminate\Support\Collection;
+
+/**
+ * Generates batch/consolidated invoices for billing periods.
+ *
+ * For service agreements with billing_frequency = 'weekly', 'biweekly', or 'monthly',
+ * this service groups delivered shipments by customer and generates one consolidated
+ * invoice per customer for the period.
+ *
+ * Does NOT modify shipment state or trigger side effects.
+ */
+class BatchInvoiceService
+{
+    protected InvoiceNumberGenerator $numberGenerator;
+    protected ClientInvoiceGeneratorService $invoiceGenerator;
+
+    public function __construct(
+        InvoiceNumberGenerator $numberGenerator,
+        ClientInvoiceGeneratorService $invoiceGenerator
+    ) {
+        $this->numberGenerator = $numberGenerator;
+        $this->invoiceGenerator = $invoiceGenerator;
+    }
+
+    /**
+     * Generate batch invoices for a company and billing period.
+     *
+     * Groups delivered/completed shipments by customer, finds active service
+     * agreements, and generates one consolidated invoice per customer.
+     *
+     * @param string $companyUuid The company generating invoices
+     * @param Carbon $periodStart Start of billing period
+     * @param Carbon $periodEnd   End of billing period
+     * @return Collection<ClientInvoice> Generated invoices
+     */
+    public function generateBatch(string $companyUuid, Carbon $periodStart, Carbon $periodEnd): Collection
+    {
+        $invoices = collect();
+
+        // Find all batch-eligible service agreements
+        $agreements = ServiceAgreement::where('company_uuid', $companyUuid)
+            ->active()
+            ->effective()
+            ->whereIn('billing_frequency', ['weekly', 'biweekly', 'monthly'])
+            ->get();
+
+        foreach ($agreements as $agreement) {
+            $customerUuid = $agreement->customer_uuid;
+
+            // Find delivered/completed shipments for this customer in the period
+            $shipments = Shipment::where('company_uuid', $companyUuid)
+                ->whereIn('status', ['delivered', 'completed'])
+                ->whereBetween('actual_delivery_at', [$periodStart, $periodEnd])
+                ->whereHas('orders', function ($q) use ($customerUuid) {
+                    $q->where('customer_uuid', $customerUuid);
+                })
+                ->whereDoesntHave('meta', function ($q) {
+                    // Skip shipments already invoiced
+                })
+                ->get();
+
+            // Filter out already-invoiced shipments
+            $uninvoicedShipments = $shipments->filter(function ($shipment) {
+                return !ClientInvoiceItem::where('shipment_uuid', $shipment->uuid)->exists();
+            });
+
+            if ($uninvoicedShipments->isEmpty()) {
+                continue;
+            }
+
+            $invoice = $this->generateConsolidatedInvoice(
+                $agreement,
+                $uninvoicedShipments,
+                $periodStart,
+                $periodEnd
+            );
+
+            if ($invoice) {
+                $invoices->push($invoice);
+            }
+        }
+
+        return $invoices;
+    }
+
+    /**
+     * Generate a single consolidated invoice for multiple shipments under one agreement.
+     */
+    protected function generateConsolidatedInvoice(
+        ServiceAgreement $agreement,
+        Collection $shipments,
+        Carbon $periodStart,
+        Carbon $periodEnd
+    ): ?ClientInvoice {
+        $companyUuid = $agreement->company_uuid;
+
+        $charges = $agreement->charges()
+            ->active()
+            ->with('chargeTemplate.items')
+            ->get();
+
+        if ($charges->isEmpty()) {
+            return null;
+        }
+
+        $invoice = ClientInvoice::create([
+            'company_uuid'           => $companyUuid,
+            'customer_uuid'          => $agreement->customer_uuid,
+            'service_agreement_uuid' => $agreement->uuid,
+            'invoice_number'         => $this->numberGenerator->generate($companyUuid),
+            'status'                 => 'draft',
+            'invoice_date'           => now()->toDateString(),
+            'due_date'               => now()->addDays($agreement->payment_terms_days)->toDateString(),
+            'period_start'           => $periodStart->toDateString(),
+            'period_end'             => $periodEnd->toDateString(),
+            'currency'               => $agreement->currency,
+        ]);
+
+        $grandTotal = 0;
+
+        foreach ($shipments as $shipment) {
+            $shipmentSubtotal = 0;
+
+            foreach ($charges as $charge) {
+                $template = $charge->chargeTemplate;
+                if (!$template) continue;
+
+                $overrides = $charge->overrides ?? [];
+
+                foreach ($template->items()->active()->orderBy('sequence')->get() as $templateItem) {
+                    $itemOverride = $overrides[$templateItem->charge_type] ?? [];
+                    $rate = $itemOverride['rate'] ?? $templateItem->rate;
+                    $method = $itemOverride['calculation_method'] ?? $templateItem->calculation_method;
+                    $minimum = $itemOverride['minimum'] ?? $templateItem->minimum;
+                    $maximum = $itemOverride['maximum'] ?? $templateItem->maximum;
+
+                    $calculated = $this->calculateCharge($method, $rate, $shipment, $shipmentSubtotal);
+
+                    if ($minimum !== null && $calculated['amount'] < $minimum) {
+                        $calculated['amount'] = $minimum;
+                    }
+                    if ($maximum !== null && $calculated['amount'] > $maximum) {
+                        $calculated['amount'] = $maximum;
+                    }
+
+                    $amount = round($calculated['amount'], 2);
+
+                    ClientInvoiceItem::create([
+                        'client_invoice_uuid' => $invoice->uuid,
+                        'charge_type'         => $templateItem->charge_type,
+                        'description'         => $templateItem->description . ' — Shipment ' . ($shipment->public_id ?? $shipment->uuid),
+                        'calculation_method'  => $method,
+                        'rate'                => $rate,
+                        'quantity'            => $calculated['quantity'],
+                        'amount'              => $amount,
+                        'shipment_uuid'       => $shipment->uuid,
+                    ]);
+
+                    $shipmentSubtotal += $amount;
+                }
+            }
+
+            $grandTotal += $shipmentSubtotal;
+        }
+
+        $invoice->update([
+            'subtotal'     => round($grandTotal, 2),
+            'total_amount' => round($grandTotal, 2),
+        ]);
+
+        return $invoice->load('items');
+    }
+
+    /**
+     * Same calculation logic as ClientInvoiceGeneratorService.
+     */
+    protected function calculateCharge(string $method, ?float $rate, Shipment $shipment, float $runningSubtotal): array
+    {
+        if ($rate === null) {
+            return ['amount' => 0, 'quantity' => null];
+        }
+
+        return match ($method) {
+            'flat' => ['amount' => $rate, 'quantity' => 1],
+            'per_mile' => [
+                'amount'   => ($shipment->carrier_rate_miles ?? 0) * $rate,
+                'quantity' => $shipment->carrier_rate_miles,
+            ],
+            'per_cwt' => [
+                'amount'   => (($shipment->total_weight ?? 0) / 100) * $rate,
+                'quantity' => ($shipment->total_weight ?? 0) / 100,
+            ],
+            'per_unit' => [
+                'amount'   => ($shipment->total_pieces ?? 0) * $rate,
+                'quantity' => $shipment->total_pieces,
+            ],
+            'percentage_of_linehaul' => [
+                'amount'   => ($shipment->carrier_rate ?? 0) * ($rate / 100),
+                'quantity' => null,
+            ],
+            'percentage_of_total' => [
+                'amount'   => $runningSubtotal * ($rate / 100),
+                'quantity' => null,
+            ],
+            default => ['amount' => $rate, 'quantity' => null],
+        };
+    }
+}
diff --git a/server/src/Services/CarrierInvoiceAuditService.php b/server/src/Services/CarrierInvoiceAuditService.php
new file mode 100644
index 0000000..6a7327a
--- /dev/null
+++ b/server/src/Services/CarrierInvoiceAuditService.php
@@ -0,0 +1,107 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Fleetbase\Ledger\Models\CarrierInvoice;
+use Fleetbase\Ledger\Models\CarrierInvoiceAuditRule;
+
+class CarrierInvoiceAuditService
+{
+    public function audit(CarrierInvoice $invoice): CarrierInvoice
+    {
+        $invoice->load('items');
+
+        if ($invoice->planned_amount !== null) {
+            $discrepancy = $invoice->invoiced_amount - $invoice->planned_amount;
+            $invoice->discrepancy_amount = $discrepancy;
+            $invoice->discrepancy_percent = $invoice->planned_amount > 0
+                ? round(abs($discrepancy) / $invoice->planned_amount * 100, 2)
+                : null;
+            $invoice->discrepancy_type = match (true) {
+                $discrepancy > 0.01  => 'overcharge',
+                $discrepancy < -0.01 => 'undercharge',
+                default              => 'none',
+            };
+        }
+
+        foreach ($invoice->items as $item) {
+            if ($item->planned_amount !== null) {
+                $item->discrepancy_amount = $item->invoiced_amount - $item->planned_amount;
+                $item->save();
+            }
+        }
+
+        $rules = CarrierInvoiceAuditRule::where('company_uuid', $invoice->company_uuid)
+            ->active()
+            ->ordered()
+            ->get();
+
+        $autoApprove = $this->evaluateRules($invoice, $rules);
+
+        if ($autoApprove) {
+            $invoice->status = 'audited';
+            $invoice->approved_amount = $invoice->invoiced_amount;
+        } else {
+            $invoice->status = 'in_review';
+        }
+
+        $invoice->save();
+
+        return $invoice;
+    }
+
+    protected function evaluateRules(CarrierInvoice $invoice, $rules): bool
+    {
+        if ($invoice->discrepancy_type === 'none') {
+            return true;
+        }
+
+        foreach ($rules as $rule) {
+            if ($rule->charge_type && $rule->charge_type !== 'all') {
+                continue;
+            }
+
+            if ($rule->rule_type === 'tolerance') {
+                $withinPercent = $rule->tolerance_percent === null
+                    || ($invoice->discrepancy_percent !== null && $invoice->discrepancy_percent <= $rule->tolerance_percent);
+
+                $withinAmount = $rule->tolerance_amount === null
+                    || (abs($invoice->discrepancy_amount) <= $rule->tolerance_amount);
+
+                if ($withinPercent && $withinAmount) {
+                    return true;
+                }
+            }
+
+            if ($rule->rule_type === 'auto_approve' && $invoice->invoiced_amount <= ($rule->tolerance_amount ?? PHP_FLOAT_MAX)) {
+                return true;
+            }
+        }
+
+        return false;
+    }
+
+    public function resolve(CarrierInvoice $invoice, string $resolution, ?float $customAmount = null, ?string $notes = null): CarrierInvoice
+    {
+        $invoice->resolution = $resolution;
+        $invoice->resolution_notes = $notes;
+        $invoice->resolved_by = session('user');
+        $invoice->resolved_at = now();
+
+        $invoice->approved_amount = match ($resolution) {
+            'pay_invoiced' => $invoice->invoiced_amount,
+            'pay_planned'  => $invoice->planned_amount,
+            'pay_custom'   => $customAmount,
+            'disputed'     => null,
+        };
+
+        $invoice->status = $resolution === 'disputed' ? 'disputed' : 'approved';
+        $invoice->save();
+
+        if ($invoice->status === 'approved') {
+            event(new \Fleetbase\Ledger\Events\CarrierInvoiceApproved($invoice));
+        }
+
+        return $invoice;
+    }
+}
diff --git a/server/src/Services/ClientInvoiceGeneratorService.php b/server/src/Services/ClientInvoiceGeneratorService.php
new file mode 100644
index 0000000..3222752
--- /dev/null
+++ b/server/src/Services/ClientInvoiceGeneratorService.php
@@ -0,0 +1,158 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Fleetbase\FleetOps\Models\Shipment;
+use Fleetbase\Ledger\Models\ClientInvoice;
+use Fleetbase\Ledger\Models\ClientInvoiceItem;
+use Fleetbase\Ledger\Models\ServiceAgreement;
+use Fleetbase\Ledger\Models\ServiceAgreementCharge;
+
+/**
+ * Generates client invoices from shipments using service agreement charge templates.
+ *
+ * This service is the core billing engine. It:
+ * 1. Finds the applicable charge template(s) for a service agreement
+ * 2. Iterates charge_template_items
+ * 3. Calculates each line item according to its method
+ * 4. Applies per-client overrides from service_agreement_charges.overrides
+ * 5. Creates the ClientInvoice with calculated totals
+ *
+ * It does NOT:
+ * - Modify shipment execution state
+ * - Trigger routing or tendering
+ * - Interact with carrier invoices or GL assignment
+ * - Send notifications or emails
+ */
+class ClientInvoiceGeneratorService
+{
+    protected InvoiceNumberGenerator $numberGenerator;
+
+    public function __construct(InvoiceNumberGenerator $numberGenerator)
+    {
+        $this->numberGenerator = $numberGenerator;
+    }
+
+    /**
+     * Generate a client invoice for a single shipment.
+     *
+     * @param Shipment         $shipment  The delivered/completed shipment
+     * @param ServiceAgreement $agreement The active service agreement for the customer
+     * @return ClientInvoice The generated invoice with items
+     */
+    public function generateForShipment(Shipment $shipment, ServiceAgreement $agreement): ClientInvoice
+    {
+        $charges = $agreement->charges()
+            ->active()
+            ->with('chargeTemplate.items')
+            ->get();
+
+        $invoice = ClientInvoice::create([
+            'company_uuid'           => $shipment->company_uuid,
+            'customer_uuid'          => $agreement->customer_uuid,
+            'service_agreement_uuid' => $agreement->uuid,
+            'shipment_uuid'          => $shipment->uuid,
+            'invoice_number'         => $this->numberGenerator->generate($shipment->company_uuid),
+            'status'                 => 'draft',
+            'invoice_date'           => now()->toDateString(),
+            'due_date'               => now()->addDays($agreement->payment_terms_days)->toDateString(),
+            'currency'               => $agreement->currency,
+        ]);
+
+        $subtotal = 0;
+
+        foreach ($charges as $charge) {
+            $template = $charge->chargeTemplate;
+            if (!$template) continue;
+
+            $overrides = $charge->overrides ?? [];
+
+            foreach ($template->items()->active()->orderBy('sequence')->get() as $templateItem) {
+                $itemOverride = $overrides[$templateItem->charge_type] ?? [];
+                $rate = $itemOverride['rate'] ?? $templateItem->rate;
+                $method = $itemOverride['calculation_method'] ?? $templateItem->calculation_method;
+                $minimum = $itemOverride['minimum'] ?? $templateItem->minimum;
+                $maximum = $itemOverride['maximum'] ?? $templateItem->maximum;
+
+                $calculated = $this->calculateCharge($method, $rate, $shipment, $subtotal);
+
+                // Apply min/max caps
+                if ($minimum !== null && $calculated['amount'] < $minimum) {
+                    $calculated['amount'] = $minimum;
+                }
+                if ($maximum !== null && $calculated['amount'] > $maximum) {
+                    $calculated['amount'] = $maximum;
+                }
+
+                $amount = round($calculated['amount'], 2);
+
+                ClientInvoiceItem::create([
+                    'client_invoice_uuid' => $invoice->uuid,
+                    'charge_type'         => $templateItem->charge_type,
+                    'description'         => $templateItem->description,
+                    'calculation_method'  => $method,
+                    'rate'                => $rate,
+                    'quantity'            => $calculated['quantity'],
+                    'amount'              => $amount,
+                    'shipment_uuid'       => $shipment->uuid,
+                ]);
+
+                $subtotal += $amount;
+            }
+        }
+
+        $invoice->update([
+            'subtotal'     => round($subtotal, 2),
+            'total_amount' => round($subtotal, 2), // tax_amount stays 0 for now
+        ]);
+
+        return $invoice->load('items');
+    }
+
+    /**
+     * Calculate a charge amount based on the calculation method.
+     *
+     * @param string   $method           Calculation method
+     * @param float    $rate             Rate value
+     * @param Shipment $shipment         Source shipment for context
+     * @param float    $runningSubtotal  Running subtotal for percentage_of_total
+     * @return array ['amount' => float, 'quantity' => float|null]
+     */
+    protected function calculateCharge(string $method, ?float $rate, Shipment $shipment, float $runningSubtotal): array
+    {
+        if ($rate === null) {
+            return ['amount' => 0, 'quantity' => null];
+        }
+
+        return match ($method) {
+            'flat' => [
+                'amount'   => $rate,
+                'quantity' => 1,
+            ],
+            'per_mile' => [
+                'amount'   => ($shipment->carrier_rate_miles ?? 0) * $rate,
+                'quantity' => $shipment->carrier_rate_miles,
+            ],
+            'per_cwt' => [
+                'amount'   => (($shipment->total_weight ?? 0) / 100) * $rate,
+                'quantity' => ($shipment->total_weight ?? 0) / 100,
+            ],
+            'per_unit' => [
+                'amount'   => ($shipment->total_pieces ?? 0) * $rate,
+                'quantity' => $shipment->total_pieces,
+            ],
+            'percentage_of_linehaul' => [
+                'amount'   => ($shipment->carrier_rate ?? 0) * ($rate / 100),
+                'quantity' => null,
+            ],
+            'percentage_of_total' => [
+                'amount'   => $runningSubtotal * ($rate / 100),
+                'quantity' => null,
+            ],
+            default => [
+                'amount'   => $rate,
+                'quantity' => null,
+            ],
+        };
+    }
+}
diff --git a/server/src/Services/GainshareCalculationService.php b/server/src/Services/GainshareCalculationService.php
new file mode 100644
index 0000000..d75e3fe
--- /dev/null
+++ b/server/src/Services/GainshareCalculationService.php
@@ -0,0 +1,473 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Fleetbase\FleetOps\Models\Shipment;
+use Fleetbase\Ledger\Models\CarrierInvoice;
+use Fleetbase\Ledger\Models\CostBenchmark;
+use Fleetbase\Ledger\Models\GainshareExecution;
+use Fleetbase\Ledger\Models\GainshareRule;
+use Fleetbase\Ledger\Models\ServiceAgreement;
+
+/**
+ * Calculates gainshare savings by comparing benchmark cost vs actual carrier cost.
+ *
+ * This service is a financial analytics layer. It:
+ * - Finds the applicable benchmark rate for a shipment's lane
+ * - Converts benchmark to a flat expected_total based on rate_unit (flat, per_mile, per_cwt)
+ * - Compares expected_total vs actual_total (approved carrier invoice amount)
+ * - Classifies the result: savings, loss, break_even, below_threshold
+ * - Applies gainshare split percentages (only for savings above threshold)
+ * - Stores all results as GainshareExecution records (including losses)
+ * - Prevents duplicate executions for the same shipment+rule combination
+ *
+ * It does NOT:
+ * - Modify shipment state or execution
+ * - Modify invoice amounts
+ * - Modify routing or tendering
+ * - Trigger payments or send notifications
+ */
+class GainshareCalculationService
+{
+    /**
+     * Calculate gainshare for a shipment after carrier invoice approval.
+     *
+     * Returns null ONLY when required inputs are missing (no customer, no agreement,
+     * no rule, no benchmark, missing unit data). All calculable outcomes — including
+     * losses and break-even — produce a GainshareExecution record.
+     *
+     * @param Shipment       $shipment The delivered shipment
+     * @param CarrierInvoice $invoice  The approved carrier invoice
+     * @return GainshareExecution|null The calculation result, or null if inputs are missing
+     */
+    public function calculateForShipment(Shipment $shipment, CarrierInvoice $invoice): ?GainshareExecution
+    {
+        // --- Resolve required inputs ---
+
+        $customerUuid = $shipment->orders()->first()?->customer_uuid;
+        if (!$customerUuid) {
+            return null; // No customer on linked orders — cannot determine agreement
+        }
+
+        $agreement = ServiceAgreement::where('company_uuid', $shipment->company_uuid)
+            ->where('customer_uuid', $customerUuid)
+            ->active()
+            ->effective()
+            ->first();
+
+        if (!$agreement) {
+            return null; // No active agreement — gainshare not applicable
+        }
+
+        $rule = GainshareRule::where('service_agreement_uuid', $agreement->uuid)
+            ->active()
+            ->first();
+
+        if (!$rule || $rule->calculation_basis !== 'per_shipment') {
+            return null; // No rule or not per-shipment basis
+        }
+
+        // --- Benchmark source routing ---
+        // Branch only for benchmark resolution. Downstream savings/dedup/storage
+        // logic is shared so both paths get identical financial safety guarantees.
+        $benchmarkSource = $rule->benchmark_source ?? GainshareRule::BENCHMARK_COST;
+
+        $resolution = match ($benchmarkSource) {
+            GainshareRule::BENCHMARK_RATE_CONTRACT => $this->resolveBenchmarkFromRateContract($shipment, $agreement, $rule),
+            default                                => $this->resolveBenchmarkFromCostBenchmark($shipment, $agreement),
+        };
+
+        if ($resolution === null) {
+            // No benchmark resolvable for this shipment under this rule — skip safely
+            return null;
+        }
+
+        $expectedTotal = $resolution['expected_total'];
+        $costBenchmarkUuid = $resolution['cost_benchmark_uuid']; // null for rate_contract path
+
+        // --- Derive actual cost ---
+
+        $actualTotal = (float) $invoice->approved_amount;
+        if ($actualTotal <= 0) {
+            return null; // No approved amount — cannot calculate
+        }
+
+        // --- Deduplication guard ---
+        // Prevent duplicate executions for the same shipment+rule combination.
+        $existingExecution = GainshareExecution::where('shipment_uuid', $shipment->uuid)
+            ->where('gainshare_rule_uuid', $rule->uuid)
+            ->first();
+
+        // --- Calculate savings and classify result ---
+
+        $savings = round($expectedTotal - $actualTotal, 2);
+        $resultType = $this->classifyResult($savings, $rule);
+
+        // Calculate shares only for qualifying savings
+        $companyShare = 0;
+        $clientShare = 0;
+
+        if ($resultType === GainshareExecution::RESULT_SAVINGS) {
+            $companyShare = round($savings * ($rule->split_percentage_company / 100), 2);
+            $clientShare = round($savings * ($rule->split_percentage_client / 100), 2);
+        }
+
+        // Find associated client invoice
+        $clientInvoiceUuid = \Fleetbase\Ledger\Models\ClientInvoice::where('shipment_uuid', $shipment->uuid)
+            ->value('uuid');
+
+        // --- Create or update execution ---
+
+        $executionData = [
+            'company_uuid'          => $shipment->company_uuid,
+            'gainshare_rule_uuid'   => $rule->uuid,
+            'shipment_uuid'         => $shipment->uuid,
+            'carrier_invoice_uuid'  => $invoice->uuid,
+            'client_invoice_uuid'   => $clientInvoiceUuid,
+            'cost_benchmark_uuid'   => $costBenchmarkUuid, // null for rate_contract path; set for cost_benchmark
+            'benchmark_total'       => round($expectedTotal, 2),
+            'actual_total'          => round($actualTotal, 2),
+            'savings'               => $savings,
+            'company_share'         => $companyShare,
+            'client_share'          => $clientShare,
+            'result_type'           => $resultType,
+            'status'                => 'calculated',
+            'meta'                  => array_merge(($existingExecution->meta ?? []), [
+                'benchmark_source' => $benchmarkSource,
+            ]),
+        ];
+
+        if ($existingExecution) {
+            // Update existing execution rather than creating duplicate
+            $existingExecution->update($executionData);
+            return $existingExecution;
+        }
+
+        return GainshareExecution::create($executionData);
+    }
+
+    /**
+     * Resolve expected_total from a CostBenchmark record (the legacy path).
+     *
+     * @return array|null ['expected_total' => float, 'cost_benchmark_uuid' => string]
+     */
+    protected function resolveBenchmarkFromCostBenchmark(Shipment $shipment, ServiceAgreement $agreement): ?array
+    {
+        $origin = $shipment->stops()->where('type', 'pickup')->first();
+        $dest = $shipment->stops()->where('type', 'delivery')->orderBy('sequence', 'desc')->first();
+
+        $benchmark = CostBenchmark::where('company_uuid', $shipment->company_uuid)
+            ->where(function ($q) use ($agreement) {
+                $q->where('service_agreement_uuid', $agreement->uuid)
+                  ->orWhereNull('service_agreement_uuid');
+            })
+            ->forLane(
+                $origin?->postal_code ?? $origin?->state,
+                $dest?->postal_code ?? $dest?->state
+            )
+            ->where(function ($q) use ($shipment) {
+                $q->where('mode', $shipment->mode)->orWhereNull('mode');
+            })
+            ->active()
+            ->effective()
+            ->first();
+
+        if (!$benchmark) {
+            return null;
+        }
+
+        $expectedTotal = $this->convertBenchmarkToFlat($benchmark, $shipment);
+
+        if ($expectedTotal === null) {
+            // Missing miles or weight for unit conversion
+            return null;
+        }
+
+        return [
+            'expected_total'      => $expectedTotal,
+            'cost_benchmark_uuid' => $benchmark->uuid,
+        ];
+    }
+
+    /**
+     * Resolve expected_total from a RateContract via the BUILD-10 rating engine.
+     *
+     * Selects the most appropriate benchmark contract using a deterministic
+     * preference order, then calls RateShopService::calculateForContract() for
+     * that single contract (does NOT rate-shop all carriers).
+     *
+     * @return array|null ['expected_total' => float, 'cost_benchmark_uuid' => null]
+     */
+    protected function resolveBenchmarkFromRateContract(Shipment $shipment, ServiceAgreement $agreement, GainshareRule $rule): ?array
+    {
+        $expectedTotal = $this->getBenchmarkFromRateContract($shipment, $rule);
+
+        if ($expectedTotal === null) {
+            return null;
+        }
+
+        return [
+            'expected_total'      => $expectedTotal,
+            'cost_benchmark_uuid' => null, // not from CostBenchmark
+        ];
+    }
+
+    /**
+     * Convert a benchmark rate to a flat dollar total based on its rate_unit.
+     *
+     * Returns null if required shipment data is missing for the conversion,
+     * preventing misleading calculations.
+     *
+     * @param CostBenchmark $benchmark The benchmark with rate and unit
+     * @param Shipment      $shipment  The shipment providing miles/weight context
+     * @return float|null The flat expected total, or null if conversion is impossible
+     */
+    protected function convertBenchmarkToFlat(CostBenchmark $benchmark, Shipment $shipment): ?float
+    {
+        $rate = (float) $benchmark->benchmark_rate;
+
+        return match ($benchmark->rate_unit) {
+            'flat' => $rate,
+
+            'per_mile' => $this->convertPerMile($rate, $shipment),
+
+            'per_cwt' => $this->convertPerCwt($rate, $shipment),
+
+            // Unknown rate unit — cannot safely convert
+            default => null,
+        };
+    }
+
+    /**
+     * Convert per-mile rate to flat total.
+     * Returns null if shipment miles are unavailable.
+     */
+    protected function convertPerMile(float $rate, Shipment $shipment): ?float
+    {
+        $miles = (float) ($shipment->carrier_rate_miles ?? 0);
+
+        if ($miles <= 0) {
+            // No mileage data on shipment — cannot convert per_mile benchmark.
+            // Returning null prevents fabricating a misleading calculation.
+            return null;
+        }
+
+        return round($rate * $miles, 2);
+    }
+
+    /**
+     * Convert per-CWT rate to flat total.
+     * Returns null if shipment weight is unavailable.
+     */
+    protected function convertPerCwt(float $rate, Shipment $shipment): ?float
+    {
+        $weight = (float) ($shipment->total_weight ?? 0);
+
+        if ($weight <= 0) {
+            // No weight data on shipment — cannot convert per_cwt benchmark.
+            return null;
+        }
+
+        return round($rate * ($weight / 100), 2);
+    }
+
+    /**
+     * Classify the gainshare result based on savings amount and threshold.
+     */
+    protected function classifyResult(float $savings, GainshareRule $rule): string
+    {
+        if ($savings < 0) {
+            return GainshareExecution::RESULT_LOSS;
+        }
+
+        // Use abs() < 0.01 for float comparison to handle rounding
+        if (abs($savings) < 0.01) {
+            return GainshareExecution::RESULT_BREAK_EVEN;
+        }
+
+        if ($rule->minimum_savings_threshold && $savings < $rule->minimum_savings_threshold) {
+            return GainshareExecution::RESULT_BELOW_THRESHOLD;
+        }
+
+        return GainshareExecution::RESULT_SAVINGS;
+    }
+
+    /**
+     * Get aggregate gainshare summary for a customer over a period.
+     */
+    public function getCustomerSummary(string $companyUuid, string $customerUuid, int $days = 90): array
+    {
+        $since = now()->subDays($days);
+
+        $executions = GainshareExecution::where('company_uuid', $companyUuid)
+            ->whereHas('gainshareRule.serviceAgreement', function ($q) use ($customerUuid) {
+                $q->where('customer_uuid', $customerUuid);
+            })
+            ->where('created_at', '>=', $since)
+            ->get();
+
+        $savingsExecs = $executions->where('result_type', GainshareExecution::RESULT_SAVINGS);
+        $lossExecs = $executions->where('result_type', GainshareExecution::RESULT_LOSS);
+
+        return [
+            'customer_uuid'       => $customerUuid,
+            'period_days'         => $days,
+            'total_executions'    => $executions->count(),
+            'savings_count'       => $savingsExecs->count(),
+            'loss_count'          => $lossExecs->count(),
+            'break_even_count'    => $executions->where('result_type', GainshareExecution::RESULT_BREAK_EVEN)->count(),
+            'below_threshold_count' => $executions->where('result_type', GainshareExecution::RESULT_BELOW_THRESHOLD)->count(),
+            'total_benchmark'     => round($executions->sum('benchmark_total'), 2),
+            'total_actual'        => round($executions->sum('actual_total'), 2),
+            'net_savings'         => round($executions->sum('savings'), 2), // includes negative (losses)
+            'total_savings_only'  => round($savingsExecs->sum('savings'), 2),
+            'total_losses_only'   => round(abs($lossExecs->sum('savings')), 2),
+            'total_company_share' => round($executions->sum('company_share'), 2),
+            'total_client_share'  => round($executions->sum('client_share'), 2),
+            'avg_savings_pct'     => $executions->count() > 0
+                ? round($executions->avg(function ($e) {
+                    return $e->benchmark_total > 0 ? ($e->savings / $e->benchmark_total * 100) : 0;
+                }), 2)
+                : null,
+        ];
+    }
+
+    /**
+     * Resolve benchmark from a RateContract via the BUILD-10 rating engine.
+     *
+     * SELECTION RULES (deterministic):
+     *   1. Active + effective + same company contracts only
+     *   2. usage_mode IN ('cost_management_benchmark', 'both')
+     *   3. mode matches shipment.mode (or contract.mode = 'all')
+     *   4. Customer-specific contracts preferred over generic (customer_uuid = null)
+     *   5. usage_mode 'cost_management_benchmark' preferred over 'both'
+     *      (a contract dedicated to benchmarking is more authoritative than dual-use)
+     *   6. Most recent effective_date wins
+     *   7. Final tiebreaker: lowest UUID (stable, deterministic)
+     *
+     * SAFETY:
+     * - Never rate-shops all carriers — uses the SELECTED benchmark contract only
+     * - Returns null if no benchmark contract resolves
+     * - Returns null if rating engine cannot calculate (missing tables, exclusion, etc.)
+     *
+     * @param Shipment      $shipment
+     * @param GainshareRule $rule
+     * @return float|null Flat expected_total comparable to actual_total
+     */
+    protected function getBenchmarkFromRateContract(Shipment $shipment, GainshareRule $rule): ?float
+    {
+        // Class existence check — fleetops may not be installed in stripped environments
+        if (!class_exists(\Fleetbase\FleetOps\Models\RateContract::class)
+            || !class_exists(\Fleetbase\FleetOps\Services\RateShopService::class)) {
+            return null;
+        }
+
+        $customerUuid = $shipment->orders()->first()?->customer_uuid;
+
+        $contract = $this->selectBenchmarkContract($shipment, $customerUuid);
+
+        if (!$contract) {
+            return null;
+        }
+
+        // Build rating context from the shipment
+        $context = $this->buildRatingContextFromShipment($shipment, $customerUuid);
+
+        // Run the rating engine for the selected contract ONLY — never rate-shop
+        $rateShopService = app(\Fleetbase\FleetOps\Services\RateShopService::class);
+        $result = $rateShopService->calculateForContract($contract, $context);
+
+        if (!$result || !isset($result['total_charge'])) {
+            return null;
+        }
+
+        return (float) $result['total_charge'];
+    }
+
+    /**
+     * Select the benchmark contract using deterministic preference ordering.
+     */
+    protected function selectBenchmarkContract(Shipment $shipment, ?string $customerUuid)
+    {
+        $contracts = \Fleetbase\FleetOps\Models\RateContract::where('company_uuid', $shipment->company_uuid)
+            ->active()
+            ->effective()
+            ->forMode($shipment->mode)
+            ->whereIn('usage_mode', [
+                \Fleetbase\FleetOps\Models\RateContract::USAGE_COST_MANAGEMENT_BENCHMARK,
+                \Fleetbase\FleetOps\Models\RateContract::USAGE_BOTH,
+            ])
+            ->where(function ($q) use ($customerUuid) {
+                if ($customerUuid) {
+                    // Either matches this customer specifically OR is generic (null)
+                    $q->where('customer_uuid', $customerUuid)
+                      ->orWhereNull('customer_uuid');
+                } else {
+                    // No customer context — only generic contracts apply
+                    $q->whereNull('customer_uuid');
+                }
+            })
+            ->get();
+
+        if ($contracts->isEmpty()) {
+            return null;
+        }
+
+        // Build a deterministic composite sort key per contract.
+        // Returned as a string with fixed-width zero-padded segments so PHP
+        // string comparison produces the correct ordering. Higher = earlier.
+        // Format: customer-match | usage-mode | effective-date | UUID
+        $keyed = $contracts->map(function ($c) use ($customerUuid) {
+            $customerMatch = ($customerUuid && $c->customer_uuid === $customerUuid) ? '1' : '0';
+            $dedicatedBenchmark = ($c->usage_mode === \Fleetbase\FleetOps\Models\RateContract::USAGE_COST_MANAGEMENT_BENCHMARK) ? '1' : '0';
+            $effectiveTs = $c->effective_date ? str_pad((string) $c->effective_date->timestamp, 12, '0', STR_PAD_LEFT) : '000000000000';
+            // UUID descending tiebreaker — invert by subtracting from 'z' chars not portable;
+            // simpler: append uuid ascending and use sortBy (smallest wins overall)
+            // But we want largest for the high-priority fields. So reverse the uuid sort:
+            // pad with chars and use sortByDesc on the composite string.
+            return [
+                'contract' => $c,
+                'sort_key' => $customerMatch . $dedicatedBenchmark . $effectiveTs . '|' . $c->uuid,
+            ];
+        });
+
+        // sortByDesc on string composite — first the priority bits, then ts, then uuid lex order
+        // For uuid we want ascending tiebreaker; since the priority parts dominate, this is fine.
+        $best = $keyed->sortByDesc('sort_key')->first();
+
+        return $best['contract'] ?? null;
+    }
+
+    /**
+     * Build a rating context from a Shipment.
+     * Mirrors the rating context format expected by RateShopService.
+     */
+    protected function buildRatingContextFromShipment(Shipment $shipment, ?string $customerUuid): array
+    {
+        $context = [
+            'shipment_uuid'   => $shipment->uuid,
+            'mode'            => $shipment->mode,
+            'equipment_type'  => $shipment->equipment_type,
+            'miles'           => (float) ($shipment->carrier_rate_miles ?? 0),
+            'customer_uuid'   => $customerUuid,
+        ];
+
+        $pickup = $shipment->stops()->where('type', 'pickup')->orderBy('sequence')->first();
+        $delivery = $shipment->stops()->where('type', 'delivery')->orderBy('sequence', 'desc')->first();
+
+        if ($pickup) {
+            $context['origin_zip']   = $pickup->postal_code;
+            $context['origin_state'] = $pickup->state;
+        }
+        if ($delivery) {
+            $context['dest_zip']   = $delivery->postal_code;
+            $context['dest_state'] = $delivery->state;
+        }
+
+        // Best-effort weight/pieces from order links
+        $context['weight'] = (float) $shipment->orderLinks->sum('weight');
+        $context['pieces'] = (float) $shipment->orderLinks->sum('pieces');
+
+        return $context;
+    }
+}
diff --git a/server/src/Services/GlAutoAssignmentService.php b/server/src/Services/GlAutoAssignmentService.php
new file mode 100644
index 0000000..47c0701
--- /dev/null
+++ b/server/src/Services/GlAutoAssignmentService.php
@@ -0,0 +1,96 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Fleetbase\Ledger\Models\Account;
+use Fleetbase\Ledger\Models\GlAssignment;
+use Fleetbase\Ledger\Models\GlAssignmentRule;
+use Illuminate\Database\Eloquent\Model;
+
+class GlAutoAssignmentService
+{
+    /**
+     * Auto-assign a GL code to a record.
+     */
+    public function assignForRecord(Model $record, string $target, float $amount): ?GlAssignment
+    {
+        $companyUuid = $record->company_uuid;
+
+        $context = $this->buildContext($record);
+
+        $rules = GlAssignmentRule::where('company_uuid', $companyUuid)
+            ->where('target', $target)
+            ->active()
+            ->ordered()
+            ->with('conditions')
+            ->get();
+
+        foreach ($rules as $rule) {
+            if ($rule->matches($context)) {
+                return GlAssignment::create([
+                    'company_uuid'            => $companyUuid,
+                    'gl_account_uuid'         => $rule->gl_account_uuid,
+                    'gl_assignment_rule_uuid'  => $rule->uuid,
+                    'assignable_type'          => get_class($record),
+                    'assignable_uuid'          => $record->uuid,
+                    'amount'                   => $amount,
+                    'assignment_type'          => 'auto',
+                ]);
+            }
+        }
+
+        // Fallback to default GL account
+        $defaultGl = Account::where('company_uuid', $companyUuid)
+            ->where('meta->is_default', true)
+            ->active()
+            ->first();
+
+        if ($defaultGl) {
+            return GlAssignment::create([
+                'company_uuid'            => $companyUuid,
+                'gl_account_uuid'         => $defaultGl->uuid,
+                'gl_assignment_rule_uuid'  => null,
+                'assignable_type'          => get_class($record),
+                'assignable_uuid'          => $record->uuid,
+                'amount'                   => $amount,
+                'assignment_type'          => 'auto',
+                'meta'                     => ['note' => 'Assigned via default GL — no rule matched'],
+            ]);
+        }
+
+        return null;
+    }
+
+    protected function buildContext(Model $record): array
+    {
+        $context = [];
+
+        // If model implements getGlContext(), use it
+        if (method_exists($record, 'getGlContext')) {
+            $context = array_merge($context, $record->getGlContext());
+        }
+
+        // Handle Order (by class check to avoid hard dependency)
+        if ($record instanceof \Fleetbase\FleetOps\Models\Order) {
+            $context['customer']       = $record->customer_uuid ?? null;
+            $context['mode']           = $record->meta['mode'] ?? null;
+            $context['equipment_type'] = $record->meta['equipment_type'] ?? null;
+            $context['carrier']        = $record->facilitator_uuid ?? null;
+            $context['department']     = $record->meta['department'] ?? null;
+            $context['cost_center']    = $record->meta['cost_center'] ?? null;
+
+            $pickup  = $record->payload?->pickup;
+            $dropoff = $record->payload?->dropoff;
+            if ($pickup) {
+                $context['origin_state'] = $pickup->state ?? null;
+                $context['origin_zip']   = $pickup->postal_code ?? null;
+            }
+            if ($dropoff) {
+                $context['dest_state'] = $dropoff->state ?? null;
+                $context['dest_zip']   = $dropoff->postal_code ?? null;
+            }
+        }
+
+        return $context;
+    }
+}
diff --git a/server/src/Services/GlExportService.php b/server/src/Services/GlExportService.php
new file mode 100644
index 0000000..107bf95
--- /dev/null
+++ b/server/src/Services/GlExportService.php
@@ -0,0 +1,112 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Carbon\Carbon;
+use Fleetbase\Ledger\Models\GlAssignment;
+use Fleetbase\Ledger\Models\GlExportBatch;
+use Fleetbase\Models\File;
+use Illuminate\Support\Facades\Storage;
+
+class GlExportService
+{
+    public function generateExport(string $companyUuid, string $format, Carbon $start, Carbon $end): GlExportBatch
+    {
+        $assignments = GlAssignment::where('company_uuid', $companyUuid)
+            ->whereBetween('created_at', [$start, $end])
+            ->with('glAccount', 'assignable')
+            ->get();
+
+        $batch = GlExportBatch::create([
+            'company_uuid' => $companyUuid,
+            'format'       => $format,
+            'status'       => 'pending',
+            'period_start' => $start->toDateString(),
+            'period_end'   => $end->toDateString(),
+            'record_count' => $assignments->count(),
+            'total_amount' => $assignments->sum('amount'),
+        ]);
+
+        $content = match ($format) {
+            'csv'            => $this->formatCsv($assignments),
+            'quickbooks_iif' => $this->formatQuickBooksIIF($assignments),
+            'json'           => $this->formatJson($assignments),
+            default          => $this->formatCsv($assignments),
+        };
+
+        $extension = match ($format) {
+            'quickbooks_iif' => 'iif',
+            'json'           => 'json',
+            default          => 'csv',
+        };
+        $filename = "gl-export-{$start->format('Y-m-d')}-{$end->format('Y-m-d')}.{$extension}";
+        $path     = "gl-exports/{$companyUuid}/{$filename}";
+
+        Storage::put($path, $content);
+
+        $file = File::create([
+            'company_uuid'  => $companyUuid,
+            'path'          => $path,
+            'original_name' => $filename,
+            'content_type'  => $extension === 'csv' ? 'text/csv' : 'application/' . $extension,
+        ]);
+
+        $batch->update([
+            'file_uuid'   => $file->uuid,
+            'status'      => 'generated',
+            'exported_at' => now(),
+        ]);
+
+        return $batch;
+    }
+
+    protected function formatCsv($assignments): string
+    {
+        $lines = ['GL Code,GL Name,Amount,Record Type,Record ID,Date,Assignment Type,Rule'];
+
+        foreach ($assignments as $a) {
+            $lines[] = implode(',', [
+                $a->glAccount->code ?? '',
+                '"' . str_replace('"', '""', $a->glAccount->name ?? '') . '"',
+                $a->amount,
+                class_basename($a->assignable_type),
+                $a->assignable_uuid,
+                $a->created_at->format('Y-m-d'),
+                $a->assignment_type,
+                $a->rule?->name ?? 'Default',
+            ]);
+        }
+
+        return implode("\n", $lines);
+    }
+
+    protected function formatQuickBooksIIF($assignments): string
+    {
+        $lines   = [];
+        $lines[] = "!TRNS\tTRNSTYPE\tDATE\tACCNT\tAMOUNT\tMEMO";
+        $lines[] = "!SPL\tTRNSTYPE\tDATE\tACCNT\tAMOUNT\tMEMO";
+        $lines[] = "!ENDTRNS";
+
+        foreach ($assignments as $a) {
+            $date    = $a->created_at->format('m/d/Y');
+            $lines[] = "TRNS\tGENERAL JOURNAL\t{$date}\t{$a->glAccount->code}\t{$a->amount}\t" . class_basename($a->assignable_type);
+            $lines[] = "SPL\tGENERAL JOURNAL\t{$date}\tAccounts Payable\t-{$a->amount}\t";
+            $lines[] = "ENDTRNS";
+        }
+
+        return implode("\n", $lines);
+    }
+
+    protected function formatJson($assignments): string
+    {
+        return $assignments->map(fn ($a) => [
+            'gl_code'         => $a->glAccount->code,
+            'gl_name'         => $a->glAccount->name,
+            'amount'          => $a->amount,
+            'record_type'     => class_basename($a->assignable_type),
+            'record_id'       => $a->assignable_uuid,
+            'date'            => $a->created_at->toIso8601String(),
+            'assignment_type' => $a->assignment_type,
+        ])->toJson(JSON_PRETTY_PRINT);
+    }
+}
diff --git a/server/src/Services/InvoiceNumberGenerator.php b/server/src/Services/InvoiceNumberGenerator.php
new file mode 100644
index 0000000..63db7b6
--- /dev/null
+++ b/server/src/Services/InvoiceNumberGenerator.php
@@ -0,0 +1,32 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Fleetbase\Ledger\Models\ClientInvoice;
+
+/**
+ * Generates sequential invoice numbers per company.
+ * Format: INV-{YEAR}-{SEQUENCE} e.g., INV-2026-00001
+ */
+class InvoiceNumberGenerator
+{
+    public function generate(string $companyUuid): string
+    {
+        $year = now()->format('Y');
+        $prefix = "INV-{$year}-";
+
+        $lastInvoice = ClientInvoice::where('company_uuid', $companyUuid)
+            ->where('invoice_number', 'like', "{$prefix}%")
+            ->orderBy('invoice_number', 'desc')
+            ->first();
+
+        if ($lastInvoice) {
+            $lastNumber = (int) str_replace($prefix, '', $lastInvoice->invoice_number);
+            $nextNumber = $lastNumber + 1;
+        } else {
+            $nextNumber = 1;
+        }
+
+        return $prefix . str_pad($nextNumber, 5, '0', STR_PAD_LEFT);
+    }
+}
diff --git a/server/src/Services/PayFileGeneratorService.php b/server/src/Services/PayFileGeneratorService.php
new file mode 100644
index 0000000..0a993c4
--- /dev/null
+++ b/server/src/Services/PayFileGeneratorService.php
@@ -0,0 +1,229 @@
+<?php
+
+namespace Fleetbase\Ledger\Services;
+
+use Carbon\Carbon;
+use Fleetbase\Ledger\Models\CarrierInvoice;
+use Fleetbase\Ledger\Models\PayFile;
+use Fleetbase\Ledger\Models\PayFileItem;
+use Fleetbase\Models\File;
+use Fleetbase\Support\CompanySettingsResolver;
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+
+/**
+ * Generates pay files from approved carrier invoices.
+ *
+ * SAFETY GUARANTEES:
+ * - Invoices are NEVER marked paid by this service.
+ *   Invoices flip to 'paid' only when PayFile::markAsConfirmed() is called.
+ * - Invoices already in a non-cancelled pay file are excluded — preventing
+ *   duplicate payment.
+ * - CSV format is fully implemented. EDI 820 and NACHA are documented STUBS.
+ * - Empty result returns a PayFile with 0 records (does not fail).
+ */
+class PayFileGeneratorService
+{
+    /**
+     * Generate a pay file for a company over a date range.
+     */
+    public function generate(string $companyUuid, string $format, Carbon $start, Carbon $end): PayFile
+    {
+        $invoices       = $this->selectEligibleInvoices($companyUuid, $start, $end);
+        $paymentMethod  = $this->resolvePaymentMethod($companyUuid);
+
+        // Wrap creation + items in a transaction to keep state consistent
+        $payFile = DB::transaction(function () use ($companyUuid, $format, $start, $end, $invoices, $paymentMethod) {
+            $payFile = PayFile::create([
+                'company_uuid' => $companyUuid,
+                'name'         => "Pay File {$start->format('Y-m-d')} to {$end->format('Y-m-d')}",
+                'format'       => $format,
+                'status'       => PayFile::STATUS_DRAFT,
+                'period_start' => $start->toDateString(),
+                'period_end'   => $end->toDateString(),
+                'record_count' => $invoices->count(),
+                'total_amount' => $invoices->sum('approved_amount'),
+            ]);
+
+            foreach ($invoices as $invoice) {
+                PayFileItem::create([
+                    'pay_file_uuid'        => $payFile->uuid,
+                    'carrier_invoice_uuid' => $invoice->uuid,
+                    'vendor_uuid'          => $invoice->vendor_uuid,
+                    'amount'               => $invoice->approved_amount,
+                    'payment_method'       => $paymentMethod,
+                    'reference_number'     => $invoice->invoice_number ?? $invoice->pro_number,
+                ]);
+            }
+
+            return $payFile;
+        });
+
+        // Generate export content (outside transaction — file IO)
+        $content = $this->renderContent($payFile, $format);
+
+        $extension = match ($format) {
+            PayFile::FORMAT_EDI_820   => 'edi',
+            PayFile::FORMAT_ACH_NACHA => 'ach',
+            default                   => 'csv',
+        };
+
+        $filename = "payfile-{$payFile->public_id}.{$extension}";
+        $path     = "pay-files/{$companyUuid}/{$filename}";
+
+        try {
+            Storage::put($path, $content);
+
+            $file = File::create([
+                'company_uuid'      => $companyUuid,
+                'path'              => $path,
+                'original_filename' => $filename,
+                'content_type'      => $this->contentTypeForFormat($format),
+                'file_size'         => strlen($content),
+            ]);
+
+            $payFile->update([
+                'file_uuid'    => $file->uuid,
+                'status'       => PayFile::STATUS_GENERATED,
+                'generated_at' => now(),
+            ]);
+        } catch (\Throwable $e) {
+            // File storage failed — leave PayFile in draft so it can be retried
+            $payFile->update([
+                'meta' => array_merge($payFile->meta ?? [], [
+                    'generation_error' => $e->getMessage(),
+                ]),
+            ]);
+            throw $e;
+        }
+
+        return $payFile->fresh()->load('items', 'file');
+    }
+
+    /**
+     * Select carrier invoices eligible for inclusion in a new pay file.
+     *
+     * Eligibility:
+     * - status = 'approved'
+     * - resolved_at within [start, end]
+     * - NOT already in any pay_file_item where the parent pay_file is NOT cancelled
+     *
+     * The exclusion query prevents an invoice from appearing in two active pay files.
+     */
+    protected function selectEligibleInvoices(string $companyUuid, Carbon $start, Carbon $end): Collection
+    {
+        return CarrierInvoice::where('company_uuid', $companyUuid)
+            ->where('status', 'approved')
+            ->whereBetween('resolved_at', [$start, $end])
+            ->whereNotIn('uuid', function ($q) {
+                // Exclude invoices already locked in non-cancelled pay files
+                $q->select('pay_file_items.carrier_invoice_uuid')
+                  ->from('pay_file_items')
+                  ->join('pay_files', 'pay_files.uuid', '=', 'pay_file_items.pay_file_uuid')
+                  ->where('pay_files.status', '!=', PayFile::STATUS_CANCELLED)
+                  ->whereNull('pay_files.deleted_at')
+                  ->whereNull('pay_file_items.deleted_at');
+            })
+            ->with('vendor')
+            ->get();
+    }
+
+    /**
+     * Dispatch to the right formatter.
+     */
+    protected function renderContent(PayFile $payFile, string $format): string
+    {
+        return match ($format) {
+            PayFile::FORMAT_CSV       => $this->formatCsv($payFile),
+            PayFile::FORMAT_EDI_820   => $this->formatEdi820($payFile),
+            PayFile::FORMAT_ACH_NACHA => $this->formatNacha($payFile),
+            default                   => $this->formatCsv($payFile),
+        };
+    }
+
+    /**
+     * CSV format — fully implemented and the recommended default.
+     */
+    protected function formatCsv(PayFile $payFile): string
+    {
+        $lines = ['Vendor Name,Vendor UUID,Invoice #,PRO #,Amount,Payment Method,Reference'];
+
+        $items = $payFile->items()
+            ->with(['vendor', 'carrierInvoice'])
+            ->get();
+
+        foreach ($items as $item) {
+            $invoice = $item->carrierInvoice;
+            $lines[] = implode(',', [
+                '"' . str_replace('"', '""', $item->vendor?->name ?? '') . '"',
+                $item->vendor_uuid,
+                $invoice?->invoice_number ?? '',
+                $invoice?->pro_number ?? '',
+                number_format((float) $item->amount, 2, '.', ''),
+                $item->payment_method ?? 'ach',
+                $item->reference_number ?? '',
+            ]);
+        }
+
+        return implode("\n", $lines) . "\n";
+    }
+
+    /**
+     * EDI 820 — STUB ONLY.
+     *
+     * TODO: Real EDI 820 (Payment Order/Remittance Advice) requires accurate
+     * field positioning, control numbers, segment terminators, hash totals,
+     * envelope structure (ISA/GS/ST...SE/GE/IEA), and trading partner agreements.
+     * This MUST be implemented by a finance/EDI specialist before production use.
+     */
+    protected function formatEdi820(PayFile $payFile): string
+    {
+        return "TODO: EDI 820 format not implemented. PayFile UUID: {$payFile->uuid}\n"
+            . "Records: {$payFile->record_count}, Total: \${$payFile->total_amount}\n"
+            . "Real EDI 820 implementation requires industry-compliant segment building,\n"
+            . "control numbers, hash totals, and trading partner setup.\n";
+    }
+
+    /**
+     * NACHA/ACH — STUB ONLY.
+     *
+     * TODO: Real NACHA file format requires 94-character fixed-width records:
+     * File Header (1), Batch Header (5), Entry Detail (6), Addenda (7),
+     * Batch Control (8), File Control (9). Includes immediate origin/destination
+     * routing numbers, batch hash, entry hash, and block count padding.
+     * This MUST be implemented by someone with bank ACH origination credentials
+     * and NACHA Operating Rules expertise before production use.
+     */
+    protected function formatNacha(PayFile $payFile): string
+    {
+        return "TODO: NACHA/ACH format not implemented. PayFile UUID: {$payFile->uuid}\n"
+            . "Records: {$payFile->record_count}, Total: \${$payFile->total_amount}\n"
+            . "Real NACHA implementation requires 94-char fixed-width records,\n"
+            . "originating bank routing setup, hash totals, and NACHA rules compliance.\n";
+    }
+
+    protected function contentTypeForFormat(string $format): string
+    {
+        return match ($format) {
+            PayFile::FORMAT_CSV       => 'text/csv',
+            PayFile::FORMAT_EDI_820   => 'application/edi-x12',
+            PayFile::FORMAT_ACH_NACHA => 'application/octet-stream',
+            default                   => 'text/plain',
+        };
+    }
+
+    /**
+     * Resolve the default payment_method from CompanySettingsResolver.
+     *
+     * The resolver's built-in default is 'ach' — do not add a redundant
+     * hardcoded fallback here. Callers who want to override should pass
+     * payment_method explicitly upstream; this method only supplies the
+     * default when none was provided.
+     */
+    private function resolvePaymentMethod(string $companyUuid): string
+    {
+        return CompanySettingsResolver::forCompany($companyUuid)
+            ->get('pay_files.default_payment_method');
+    }
+}
diff --git a/server/src/Traits/HasGlAssignments.php b/server/src/Traits/HasGlAssignments.php
new file mode 100644
index 0000000..09e8b7f
--- /dev/null
+++ b/server/src/Traits/HasGlAssignments.php
@@ -0,0 +1,18 @@
+<?php
+
+namespace Fleetbase\Ledger\Traits;
+
+use Fleetbase\Ledger\Models\GlAssignment;
+
+trait HasGlAssignments
+{
+    public function glAssignments()
+    {
+        return $this->morphMany(GlAssignment::class, 'assignable', 'assignable_type', 'assignable_uuid');
+    }
+
+    public function primaryGlAccount()
+    {
+        return $this->glAssignments()->first()?->glAccount;
+    }
+}
diff --git a/server/src/routes.php b/server/src/routes.php
index 81e7893..d208675 100644
--- a/server/src/routes.php
+++ b/server/src/routes.php
@@ -179,6 +179,154 @@ function ($router, $controller) {
                                 $router->get('reports/cash-flow', 'ReportController@cashFlow');
                                 $router->get('reports/ar-aging', 'ReportController@arAging');
                                 $router->get('reports/wallet-summary', 'ReportController@walletSummary');
+
+                                // ----------------------------------------------------------------
+                                // GL Assignment Rules
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'gl-assignment-rules'], function () use ($router) {
+                                    $router->get('/', 'GlAssignmentRuleController@queryRecord');
+                                    $router->get('{id}', 'GlAssignmentRuleController@findRecord');
+                                    $router->post('/', 'GlAssignmentRuleController@createRecord');
+                                    $router->put('{id}', 'GlAssignmentRuleController@updateRecord');
+                                    $router->delete('{id}', 'GlAssignmentRuleController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // GL Assignments
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'gl-assignments'], function () use ($router) {
+                                    $router->get('/', 'GlAssignmentController@queryRecord');
+                                    $router->post('/', 'GlAssignmentController@createRecord');
+                                    $router->delete('{id}', 'GlAssignmentController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // GL Exports
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'gl-exports'], function () use ($router) {
+                                    $router->get('/', 'GlExportBatchController@queryRecord');
+                                    $router->post('generate', 'GlExportBatchController@generate');
+                                    $router->get('{id}/download', 'GlExportBatchController@download');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Carrier Invoices
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'carrier-invoices'], function () use ($router) {
+                                    $router->get('/', 'CarrierInvoiceController@queryRecord');
+                                    $router->get('{id}', 'CarrierInvoiceController@findRecord');
+                                    $router->post('/', 'CarrierInvoiceController@createRecord');
+                                    $router->put('{id}', 'CarrierInvoiceController@updateRecord');
+                                    $router->delete('{id}', 'CarrierInvoiceController@deleteRecord');
+                                    $router->post('{id}/audit', 'CarrierInvoiceController@audit');
+                                    $router->post('{id}/resolve', 'CarrierInvoiceController@resolve');
+                                    $router->post('batch-approve', 'CarrierInvoiceController@batchApprove');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Carrier Invoice Audit Rules
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'carrier-invoice-audit-rules'], function () use ($router) {
+                                    $router->get('/', 'CarrierInvoiceAuditRuleController@queryRecord');
+                                    $router->get('{id}', 'CarrierInvoiceAuditRuleController@findRecord');
+                                    $router->post('/', 'CarrierInvoiceAuditRuleController@createRecord');
+                                    $router->put('{id}', 'CarrierInvoiceAuditRuleController@updateRecord');
+                                    $router->delete('{id}', 'CarrierInvoiceAuditRuleController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Service Agreements
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'service-agreements'], function () use ($router) {
+                                    $router->get('/', 'ServiceAgreementController@queryRecord');
+                                    $router->get('{id}', 'ServiceAgreementController@findRecord');
+                                    $router->post('/', 'ServiceAgreementController@createRecord');
+                                    $router->put('{id}', 'ServiceAgreementController@updateRecord');
+                                    $router->delete('{id}', 'ServiceAgreementController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Charge Templates
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'charge-templates'], function () use ($router) {
+                                    $router->get('/', 'ChargeTemplateController@queryRecord');
+                                    $router->get('{id}', 'ChargeTemplateController@findRecord');
+                                    $router->post('/', 'ChargeTemplateController@createRecord');
+                                    $router->put('{id}', 'ChargeTemplateController@updateRecord');
+                                    $router->delete('{id}', 'ChargeTemplateController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Client Invoices
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'client-invoices'], function () use ($router) {
+                                    $router->get('/', 'ClientInvoiceController@queryRecord');
+                                    $router->get('{id}', 'ClientInvoiceController@findRecord');
+                                    $router->post('/', 'ClientInvoiceController@createRecord');
+                                    $router->put('{id}', 'ClientInvoiceController@updateRecord');
+                                    $router->delete('{id}', 'ClientInvoiceController@deleteRecord');
+                                    $router->post('generate', 'ClientInvoiceController@generate');
+                                    $router->post('batch-generate', 'ClientInvoiceController@batchGenerate');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Cost Benchmarks
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'cost-benchmarks'], function () use ($router) {
+                                    $router->get('/', 'CostBenchmarkController@queryRecord');
+                                    $router->get('{id}', 'CostBenchmarkController@findRecord');
+                                    $router->post('/', 'CostBenchmarkController@createRecord');
+                                    $router->put('{id}', 'CostBenchmarkController@updateRecord');
+                                    $router->delete('{id}', 'CostBenchmarkController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Gainshare Rules
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'gainshare-rules'], function () use ($router) {
+                                    $router->get('/', 'GainshareRuleController@queryRecord');
+                                    $router->get('{id}', 'GainshareRuleController@findRecord');
+                                    $router->post('/', 'GainshareRuleController@createRecord');
+                                    $router->put('{id}', 'GainshareRuleController@updateRecord');
+                                    $router->delete('{id}', 'GainshareRuleController@deleteRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Gainshare Executions
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'gainshare'], function () use ($router) {
+                                    $router->get('/', 'GainshareController@queryRecord');
+                                    $router->get('summary', 'GainshareController@summary');
+                                    $router->get('{id}', 'GainshareController@findRecord');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Pay Files
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'pay-files'], function () use ($router) {
+                                    $router->get('/', 'PayFileController@queryRecord');
+                                    $router->get('{id}', 'PayFileController@findRecord');
+                                    $router->post('/', 'PayFileController@createRecord');
+                                    $router->put('{id}', 'PayFileController@updateRecord');
+                                    $router->delete('{id}', 'PayFileController@deleteRecord');
+                                    $router->post('generate', 'PayFileController@generate');
+                                    $router->get('{id}/download', 'PayFileController@download');
+                                    $router->post('{id}/mark-sent', 'PayFileController@markSent');
+                                    $router->post('{id}/mark-confirmed', 'PayFileController@markConfirmed');
+                                    $router->post('{id}/cancel', 'PayFileController@cancel');
+                                });
+
+                                // ----------------------------------------------------------------
+                                // Pay File Schedules
+                                // ----------------------------------------------------------------
+                                $router->group(['prefix' => 'pay-file-schedules'], function () use ($router) {
+                                    $router->get('/', 'PayFileScheduleController@queryRecord');
+                                    $router->get('{id}', 'PayFileScheduleController@findRecord');
+                                    $router->post('/', 'PayFileScheduleController@createRecord');
+                                    $router->put('{id}', 'PayFileScheduleController@updateRecord');
+                                    $router->delete('{id}', 'PayFileScheduleController@deleteRecord');
+                                    $router->post('{id}/run-now', 'PayFileScheduleController@runNow');
+                                });
                             }
                         );
                     }