feat: implement advanced expense management with templates and navigation

Implement complete Advanced Expense Management feature set with UI templates,
database schema fixes, and reorganized navigation structure.

Features:
- Expense Categories: Full CRUD with budget tracking and visualization
- Mileage Tracking: Vehicle mileage entries with approval workflow
- Per Diem Management: Daily allowance claims with location-based rates
- Receipt OCR: Infrastructure for receipt scanning (utilities ready)

Database:
- Migration 037: Create expense_categories, mileage, per_diem_rates, per_diems tables
- Migration 038: Fix schema column name mismatches (trip_purpose→purpose, etc.)
- Add missing columns (description, odometer, rates, reimbursement tracking)
- Fix circular foreign key dependencies

Templates (11 new files):
- expense_categories/: list, form, view
- mileage/: list, form, view
- per_diem/: list, form, view, rates_list, rate_form

Navigation:
- Move Mileage and Per Diem to Expenses sub-pages (header buttons)
- Move Expense Categories to Admin menu only
- Remove expense management items from Finance menu

Fixes:
- Fix NoneType comparison error in expense categories utilization
- Handle None values safely in budget progress bars
- Resolve database column name mismatches

UI/UX:
- Responsive design with Tailwind CSS and dark mode support
- Real-time calculations for mileage amounts
- Color-coded budget utilization progress bars
- Status badges for approval workflow states
- Advanced filtering on all list views

Default data:
- 7 expense categories (Travel, Meals, Accommodation, etc.)
- 4 per diem rates (US, GB, DE, FR)

app/__init__.py

@@ -770,6 +770,9 @@ def create_app(config=None):
     from app.routes.expenses import expenses_bp
     from app.routes.permissions import permissions_bp
     from app.routes.calendar import calendar_bp
+    from app.routes.expense_categories import expense_categories_bp
+    from app.routes.mileage import mileage_bp
+    from app.routes.per_diem import per_diem_bp
 
     app.register_blueprint(auth_bp)
     app.register_blueprint(main_bp)
@@ -798,6 +801,9 @@ def create_app(config=None):
     app.register_blueprint(expenses_bp)
     app.register_blueprint(permissions_bp)
     app.register_blueprint(calendar_bp)
+    app.register_blueprint(expense_categories_bp)
+    app.register_blueprint(mileage_bp)
+    app.register_blueprint(per_diem_bp)
 
     # Exempt API blueprints from CSRF protection (JSON API uses token authentication, not CSRF tokens)
     # Only if CSRF is enabled

app/models/__init__.py

@@ -11,6 +11,9 @@ from .payments import Payment, CreditNote, InvoiceReminderSchedule
 from .reporting import SavedReportView, ReportEmailSchedule
 from .client import Client
 from .task_activity import TaskActivity
+from .expense_category import ExpenseCategory
+from .mileage import Mileage
+from .per_diem import PerDiem, PerDiemRate
 from .extra_good import ExtraGood
 from .comment import Comment
 from .focus_session import FocusSession

app/models/expense_category.py

@@ -0,0 +1,144 @@
+from datetime import datetime
+from decimal import Decimal
+from app import db
+from sqlalchemy import Index
+
+
+class ExpenseCategory(db.Model):
+    """Expense category model with budget tracking"""
+    
+    __tablename__ = 'expense_categories'
+    
+    id = db.Column(db.Integer, primary_key=True)
+    name = db.Column(db.String(100), nullable=False, unique=True, index=True)
+    description = db.Column(db.Text, nullable=True)
+    code = db.Column(db.String(20), nullable=True, unique=True, index=True)  # Short code for quick reference
+    color = db.Column(db.String(7), nullable=True)  # Hex color for UI (e.g., #FF5733)
+    icon = db.Column(db.String(50), nullable=True)  # Icon name for UI
+    
+    # Budget settings
+    monthly_budget = db.Column(db.Numeric(10, 2), nullable=True)
+    quarterly_budget = db.Column(db.Numeric(10, 2), nullable=True)
+    yearly_budget = db.Column(db.Numeric(10, 2), nullable=True)
+    budget_threshold_percent = db.Column(db.Integer, nullable=False, default=80)  # Alert when exceeded
+    
+    # Settings
+    requires_receipt = db.Column(db.Boolean, default=True, nullable=False)
+    requires_approval = db.Column(db.Boolean, default=True, nullable=False)
+    default_tax_rate = db.Column(db.Numeric(5, 2), nullable=True)
+    is_active = db.Column(db.Boolean, default=True, nullable=False)
+    
+    # Metadata
+    created_at = db.Column(db.DateTime, default=datetime.utcnow, nullable=False)
+    updated_at = db.Column(db.DateTime, default=datetime.utcnow, onupdate=datetime.utcnow, nullable=False)
+    
+    def __init__(self, name, **kwargs):
+        self.name = name.strip()
+        self.description = kwargs.get('description', '').strip() if kwargs.get('description') else None
+        self.code = kwargs.get('code', '').strip() if kwargs.get('code') else None
+        self.color = kwargs.get('color')
+        self.icon = kwargs.get('icon')
+        self.monthly_budget = Decimal(str(kwargs.get('monthly_budget'))) if kwargs.get('monthly_budget') else None
+        self.quarterly_budget = Decimal(str(kwargs.get('quarterly_budget'))) if kwargs.get('quarterly_budget') else None
+        self.yearly_budget = Decimal(str(kwargs.get('yearly_budget'))) if kwargs.get('yearly_budget') else None
+        self.budget_threshold_percent = kwargs.get('budget_threshold_percent', 80)
+        self.requires_receipt = kwargs.get('requires_receipt', True)
+        self.requires_approval = kwargs.get('requires_approval', True)
+        self.default_tax_rate = Decimal(str(kwargs.get('default_tax_rate'))) if kwargs.get('default_tax_rate') else None
+        self.is_active = kwargs.get('is_active', True)
+    
+    def __repr__(self):
+        return f'<ExpenseCategory {self.name}>'
+    
+    def get_spent_amount(self, start_date, end_date):
+        """Get total amount spent in this category for date range"""
+        from app.models.expense import Expense
+        
+        query = db.session.query(
+            db.func.sum(Expense.amount + db.func.coalesce(Expense.tax_amount, 0))
+        ).filter(
+            Expense.category == self.name,
+            Expense.status.in_(['approved', 'reimbursed']),
+            Expense.expense_date >= start_date,
+            Expense.expense_date <= end_date
+        )
+        
+        total = query.scalar() or Decimal('0')
+        return float(total)
+    
+    def get_budget_utilization(self, period='monthly'):
+        """Get budget utilization percentage for the current period"""
+        from datetime import date
+        
+        today = date.today()
+        
+        if period == 'monthly':
+            start_date = date(today.year, today.month, 1)
+            budget = self.monthly_budget
+        elif period == 'quarterly':
+            quarter = (today.month - 1) // 3 + 1
+            start_month = (quarter - 1) * 3 + 1
+            start_date = date(today.year, start_month, 1)
+            budget = self.quarterly_budget
+        elif period == 'yearly':
+            start_date = date(today.year, 1, 1)
+            budget = self.yearly_budget
+        else:
+            return None
+        
+        if not budget or budget == 0:
+            return None
+        
+        spent = self.get_spent_amount(start_date, today)
+        utilization = (spent / float(budget)) * 100
+        
+        return {
+            'spent': spent,
+            'budget': float(budget),
+            'utilization_percent': round(utilization, 2),
+            'remaining': float(budget) - spent,
+            'over_threshold': utilization >= self.budget_threshold_percent
+        }
+    
+    def to_dict(self):
+        """Convert category to dictionary for API responses"""
+        return {
+            'id': self.id,
+            'name': self.name,
+            'description': self.description,
+            'code': self.code,
+            'color': self.color,
+            'icon': self.icon,
+            'monthly_budget': float(self.monthly_budget) if self.monthly_budget else None,
+            'quarterly_budget': float(self.quarterly_budget) if self.quarterly_budget else None,
+            'yearly_budget': float(self.yearly_budget) if self.yearly_budget else None,
+            'budget_threshold_percent': self.budget_threshold_percent,
+            'requires_receipt': self.requires_receipt,
+            'requires_approval': self.requires_approval,
+            'default_tax_rate': float(self.default_tax_rate) if self.default_tax_rate else None,
+            'is_active': self.is_active,
+            'created_at': self.created_at.isoformat() if self.created_at else None,
+            'updated_at': self.updated_at.isoformat() if self.updated_at else None
+        }
+    
+    @classmethod
+    def get_active_categories(cls):
+        """Get all active categories"""
+        return cls.query.filter_by(is_active=True).order_by(cls.name).all()
+    
+    @classmethod
+    def get_categories_over_budget(cls, period='monthly'):
+        """Get categories that are over their budget threshold"""
+        categories = cls.get_active_categories()
+        over_budget = []
+        
+        for category in categories:
+            utilization = category.get_budget_utilization(period)
+            if utilization and utilization['over_threshold']:
+                over_budget.append({
+                    'category': category,
+                    'utilization': utilization
+                })
+        
+        return over_budget
+

app/models/mileage.py

@@ -0,0 +1,249 @@
+from datetime import datetime
+from decimal import Decimal
+from app import db
+from sqlalchemy import Index
+
+
+class Mileage(db.Model):
+    """Mileage tracking for business travel"""
+    
+    __tablename__ = 'mileage'
+    
+    id = db.Column(db.Integer, primary_key=True)
+    user_id = db.Column(db.Integer, db.ForeignKey('users.id'), nullable=False, index=True)
+    project_id = db.Column(db.Integer, db.ForeignKey('projects.id'), nullable=True, index=True)
+    client_id = db.Column(db.Integer, db.ForeignKey('clients.id'), nullable=True, index=True)
+    expense_id = db.Column(db.Integer, db.ForeignKey('expenses.id'), nullable=True, index=True)
+    
+    # Trip details
+    trip_date = db.Column(db.Date, nullable=False, index=True)
+    purpose = db.Column(db.String(200), nullable=False)
+    description = db.Column(db.Text, nullable=True)
+    
+    # Location information
+    start_location = db.Column(db.String(200), nullable=False)
+    end_location = db.Column(db.String(200), nullable=False)
+    start_odometer = db.Column(db.Numeric(10, 2), nullable=True)  # Optional odometer readings
+    end_odometer = db.Column(db.Numeric(10, 2), nullable=True)
+    
+    # Distance and calculation
+    distance_km = db.Column(db.Numeric(10, 2), nullable=False)
+    distance_miles = db.Column(db.Numeric(10, 2), nullable=True)  # Computed or manual
+    rate_per_km = db.Column(db.Numeric(10, 4), nullable=False)  # Rate at time of entry
+    rate_per_mile = db.Column(db.Numeric(10, 4), nullable=True)
+    currency_code = db.Column(db.String(3), nullable=False, default='EUR')
+    
+    # Vehicle information
+    vehicle_type = db.Column(db.String(50), nullable=True)  # 'car', 'motorcycle', 'van', 'truck'
+    vehicle_description = db.Column(db.String(200), nullable=True)  # e.g., "BMW 3 Series"
+    license_plate = db.Column(db.String(20), nullable=True)
+    
+    # Calculated amount
+    calculated_amount = db.Column(db.Numeric(10, 2), nullable=False)
+    
+    # Round trip
+    is_round_trip = db.Column(db.Boolean, default=False, nullable=False)
+    
+    # Status and approval
+    status = db.Column(db.String(20), default='pending', nullable=False)  # 'pending', 'approved', 'rejected', 'reimbursed'
+    approved_by = db.Column(db.Integer, db.ForeignKey('users.id'), nullable=True, index=True)
+    approved_at = db.Column(db.DateTime, nullable=True)
+    rejection_reason = db.Column(db.Text, nullable=True)
+    
+    # Reimbursement
+    reimbursed = db.Column(db.Boolean, default=False, nullable=False)
+    reimbursed_at = db.Column(db.DateTime, nullable=True)
+    
+    # Notes
+    notes = db.Column(db.Text, nullable=True)
+    
+    # Metadata
+    created_at = db.Column(db.DateTime, default=datetime.utcnow, nullable=False)
+    updated_at = db.Column(db.DateTime, default=datetime.utcnow, onupdate=datetime.utcnow, nullable=False)
+    
+    # Relationships
+    user = db.relationship('User', foreign_keys=[user_id], backref=db.backref('mileage_entries', lazy='dynamic'))
+    approver = db.relationship('User', foreign_keys=[approved_by], backref=db.backref('approved_mileage', lazy='dynamic'))
+    project = db.relationship('Project', backref=db.backref('mileage_entries', lazy='dynamic'))
+    client = db.relationship('Client', backref=db.backref('mileage_entries', lazy='dynamic'))
+    expense = db.relationship('Expense', backref=db.backref('mileage_entry', uselist=False))
+    
+    # Indexes for common queries
+    __table_args__ = (
+        Index('ix_mileage_user_date', 'user_id', 'trip_date'),
+        Index('ix_mileage_status_date', 'status', 'trip_date'),
+    )
+    
+    def __init__(self, user_id, trip_date, purpose, start_location, end_location, 
+                 distance_km, rate_per_km, **kwargs):
+        self.user_id = user_id
+        self.trip_date = trip_date
+        self.purpose = purpose.strip()
+        self.start_location = start_location.strip()
+        self.end_location = end_location.strip()
+        self.distance_km = Decimal(str(distance_km))
+        self.rate_per_km = Decimal(str(rate_per_km))
+        
+        # Calculate amount
+        self.calculated_amount = self.distance_km * self.rate_per_km
+        
+        # Optional fields
+        self.description = kwargs.get('description', '').strip() if kwargs.get('description') else None
+        self.project_id = kwargs.get('project_id')
+        self.client_id = kwargs.get('client_id')
+        self.expense_id = kwargs.get('expense_id')
+        self.start_odometer = Decimal(str(kwargs.get('start_odometer'))) if kwargs.get('start_odometer') else None
+        self.end_odometer = Decimal(str(kwargs.get('end_odometer'))) if kwargs.get('end_odometer') else None
+        self.distance_miles = Decimal(str(kwargs.get('distance_miles'))) if kwargs.get('distance_miles') else self.distance_km * Decimal('0.621371')
+        self.rate_per_mile = Decimal(str(kwargs.get('rate_per_mile'))) if kwargs.get('rate_per_mile') else None
+        self.currency_code = kwargs.get('currency_code', 'EUR')
+        self.vehicle_type = kwargs.get('vehicle_type')
+        self.vehicle_description = kwargs.get('vehicle_description')
+        self.license_plate = kwargs.get('license_plate')
+        self.is_round_trip = kwargs.get('is_round_trip', False)
+        self.notes = kwargs.get('notes', '').strip() if kwargs.get('notes') else None
+        self.status = kwargs.get('status', 'pending')
+    
+    def __repr__(self):
+        return f'<Mileage {self.start_location} -> {self.end_location} ({self.distance_km} km)>'
+    
+    @property
+    def total_distance_km(self):
+        """Get total distance including round trip if applicable"""
+        multiplier = 2 if self.is_round_trip else 1
+        return float(self.distance_km) * multiplier
+    
+    @property
+    def total_amount(self):
+        """Get total amount including round trip if applicable"""
+        multiplier = 2 if self.is_round_trip else 1
+        return float(self.calculated_amount) * multiplier
+    
+    def approve(self, approved_by_user_id, notes=None):
+        """Approve the mileage entry"""
+        self.status = 'approved'
+        self.approved_by = approved_by_user_id
+        self.approved_at = datetime.utcnow()
+        if notes:
+            self.notes = (self.notes or '') + f'\n\nApproval notes: {notes}'
+        self.updated_at = datetime.utcnow()
+    
+    def reject(self, rejected_by_user_id, reason):
+        """Reject the mileage entry"""
+        self.status = 'rejected'
+        self.approved_by = rejected_by_user_id
+        self.approved_at = datetime.utcnow()
+        self.rejection_reason = reason
+        self.updated_at = datetime.utcnow()
+    
+    def mark_as_reimbursed(self):
+        """Mark this mileage entry as reimbursed"""
+        self.reimbursed = True
+        self.reimbursed_at = datetime.utcnow()
+        self.status = 'reimbursed'
+        self.updated_at = datetime.utcnow()
+    
+    def create_expense(self):
+        """Create an expense from this mileage entry"""
+        from app.models.expense import Expense
+        
+        if self.expense_id:
+            return None  # Already has an expense
+        
+        expense = Expense(
+            user_id=self.user_id,
+            title=f"Mileage: {self.start_location} to {self.end_location}",
+            category='travel',
+            amount=self.total_amount,
+            expense_date=self.trip_date,
+            description=f"{self.purpose}\nDistance: {self.total_distance_km} km @ {float(self.rate_per_km)} {self.currency_code}/km",
+            project_id=self.project_id,
+            client_id=self.client_id,
+            currency_code=self.currency_code,
+            status=self.status
+        )
+        
+        return expense
+    
+    def to_dict(self):
+        """Convert mileage entry to dictionary for API responses"""
+        return {
+            'id': self.id,
+            'user_id': self.user_id,
+            'project_id': self.project_id,
+            'client_id': self.client_id,
+            'expense_id': self.expense_id,
+            'trip_date': self.trip_date.isoformat() if self.trip_date else None,
+            'purpose': self.purpose,
+            'description': self.description,
+            'start_location': self.start_location,
+            'end_location': self.end_location,
+            'start_odometer': float(self.start_odometer) if self.start_odometer else None,
+            'end_odometer': float(self.end_odometer) if self.end_odometer else None,
+            'distance_km': float(self.distance_km),
+            'distance_miles': float(self.distance_miles) if self.distance_miles else None,
+            'rate_per_km': float(self.rate_per_km),
+            'rate_per_mile': float(self.rate_per_mile) if self.rate_per_mile else None,
+            'currency_code': self.currency_code,
+            'vehicle_type': self.vehicle_type,
+            'vehicle_description': self.vehicle_description,
+            'license_plate': self.license_plate,
+            'calculated_amount': float(self.calculated_amount),
+            'is_round_trip': self.is_round_trip,
+            'total_distance_km': self.total_distance_km,
+            'total_amount': self.total_amount,
+            'status': self.status,
+            'approved_by': self.approved_by,
+            'approved_at': self.approved_at.isoformat() if self.approved_at else None,
+            'rejection_reason': self.rejection_reason,
+            'reimbursed': self.reimbursed,
+            'reimbursed_at': self.reimbursed_at.isoformat() if self.reimbursed_at else None,
+            'notes': self.notes,
+            'created_at': self.created_at.isoformat() if self.created_at else None,
+            'updated_at': self.updated_at.isoformat() if self.updated_at else None,
+            'user': self.user.username if self.user else None,
+            'project': self.project.name if self.project else None,
+            'client': self.client.name if self.client else None,
+            'approver': self.approver.username if self.approver else None
+        }
+    
+    @classmethod
+    def get_default_rates(cls):
+        """Get default mileage rates for different vehicle types"""
+        # These are example rates and should be configurable in settings
+        return {
+            'car': {'km': 0.30, 'mile': 0.48, 'currency': 'EUR'},
+            'motorcycle': {'km': 0.20, 'mile': 0.32, 'currency': 'EUR'},
+            'van': {'km': 0.35, 'mile': 0.56, 'currency': 'EUR'},
+            'truck': {'km': 0.40, 'mile': 0.64, 'currency': 'EUR'}
+        }
+    
+    @classmethod
+    def get_pending_approvals(cls, user_id=None):
+        """Get mileage entries pending approval"""
+        query = cls.query.filter_by(status='pending')
+        
+        if user_id:
+            query = query.filter(cls.user_id == user_id)
+        
+        return query.order_by(cls.trip_date.desc()).all()
+    
+    @classmethod
+    def get_total_distance(cls, user_id=None, start_date=None, end_date=None):
+        """Calculate total distance traveled"""
+        query = db.session.query(db.func.sum(cls.distance_km))
+        
+        if user_id:
+            query = query.filter(cls.user_id == user_id)
+        
+        if start_date:
+            query = query.filter(cls.trip_date >= start_date)
+        
+        if end_date:
+            query = query.filter(cls.trip_date <= end_date)
+        
+        query = query.filter(cls.status.in_(['approved', 'reimbursed']))
+        
+        total = query.scalar() or Decimal('0')
+        return float(total)
+

app/models/per_diem.py

@@ -0,0 +1,418 @@
+from datetime import datetime, timedelta
+from decimal import Decimal
+from app import db
+from sqlalchemy import Index
+
+
+class PerDiemRate(db.Model):
+    """Per diem rate configuration for different locations"""
+    
+    __tablename__ = 'per_diem_rates'
+    
+    id = db.Column(db.Integer, primary_key=True)
+    country = db.Column(db.String(100), nullable=False, index=True)
+    city = db.Column(db.String(100), nullable=True, index=True)
+    
+    # Rates
+    full_day_rate = db.Column(db.Numeric(10, 2), nullable=False)
+    half_day_rate = db.Column(db.Numeric(10, 2), nullable=False)
+    breakfast_rate = db.Column(db.Numeric(10, 2), nullable=True)
+    lunch_rate = db.Column(db.Numeric(10, 2), nullable=True)
+    dinner_rate = db.Column(db.Numeric(10, 2), nullable=True)
+    incidental_rate = db.Column(db.Numeric(10, 2), nullable=True)  # Tips, etc.
+    
+    currency_code = db.Column(db.String(3), nullable=False, default='EUR')
+    
+    # Validity period
+    effective_from = db.Column(db.Date, nullable=False, index=True)
+    effective_to = db.Column(db.Date, nullable=True, index=True)
+    
+    # Settings
+    is_active = db.Column(db.Boolean, default=True, nullable=False)
+    notes = db.Column(db.Text, nullable=True)
+    
+    # Metadata
+    created_at = db.Column(db.DateTime, default=datetime.utcnow, nullable=False)
+    updated_at = db.Column(db.DateTime, default=datetime.utcnow, onupdate=datetime.utcnow, nullable=False)
+    
+    __table_args__ = (
+        Index('ix_per_diem_rates_country_city', 'country', 'city'),
+        Index('ix_per_diem_rates_effective', 'effective_from', 'effective_to'),
+    )
+    
+    def __init__(self, country, full_day_rate, half_day_rate, effective_from, **kwargs):
+        self.country = country.strip()
+        self.city = kwargs.get('city', '').strip() if kwargs.get('city') else None
+        self.full_day_rate = Decimal(str(full_day_rate))
+        self.half_day_rate = Decimal(str(half_day_rate))
+        self.breakfast_rate = Decimal(str(kwargs.get('breakfast_rate'))) if kwargs.get('breakfast_rate') else None
+        self.lunch_rate = Decimal(str(kwargs.get('lunch_rate'))) if kwargs.get('lunch_rate') else None
+        self.dinner_rate = Decimal(str(kwargs.get('dinner_rate'))) if kwargs.get('dinner_rate') else None
+        self.incidental_rate = Decimal(str(kwargs.get('incidental_rate'))) if kwargs.get('incidental_rate') else None
+        self.currency_code = kwargs.get('currency_code', 'EUR')
+        self.effective_from = effective_from
+        self.effective_to = kwargs.get('effective_to')
+        self.is_active = kwargs.get('is_active', True)
+        self.notes = kwargs.get('notes', '').strip() if kwargs.get('notes') else None
+    
+    def __repr__(self):
+        location = f"{self.city}, {self.country}" if self.city else self.country
+        return f'<PerDiemRate {location}: {self.full_day_rate} {self.currency_code}>'
+    
+    def to_dict(self):
+        """Convert rate to dictionary for API responses"""
+        return {
+            'id': self.id,
+            'country': self.country,
+            'city': self.city,
+            'full_day_rate': float(self.full_day_rate),
+            'half_day_rate': float(self.half_day_rate),
+            'breakfast_rate': float(self.breakfast_rate) if self.breakfast_rate else None,
+            'lunch_rate': float(self.lunch_rate) if self.lunch_rate else None,
+            'dinner_rate': float(self.dinner_rate) if self.dinner_rate else None,
+            'incidental_rate': float(self.incidental_rate) if self.incidental_rate else None,
+            'currency_code': self.currency_code,
+            'effective_from': self.effective_from.isoformat() if self.effective_from else None,
+            'effective_to': self.effective_to.isoformat() if self.effective_to else None,
+            'is_active': self.is_active,
+            'notes': self.notes,
+            'created_at': self.created_at.isoformat() if self.created_at else None,
+            'updated_at': self.updated_at.isoformat() if self.updated_at else None
+        }
+    
+    @classmethod
+    def get_rate_for_location(cls, country, city=None, date=None):
+        """Get applicable per diem rate for a location and date"""
+        from datetime import date as dt_date
+        
+        if date is None:
+            date = dt_date.today()
+        
+        query = cls.query.filter(
+            cls.country == country,
+            cls.is_active == True,
+            cls.effective_from <= date
+        )
+        
+        if city:
+            # Try to find city-specific rate first
+            city_rate = query.filter(cls.city == city).filter(
+                db.or_(cls.effective_to.is_(None), cls.effective_to >= date)
+            ).first()
+            
+            if city_rate:
+                return city_rate
+        
+        # Fall back to country rate
+        country_rate = query.filter(cls.city.is_(None)).filter(
+            db.or_(cls.effective_to.is_(None), cls.effective_to >= date)
+        ).first()
+        
+        return country_rate
+
+
+class PerDiem(db.Model):
+    """Per diem claim for business travel"""
+    
+    __tablename__ = 'per_diems'
+    
+    id = db.Column(db.Integer, primary_key=True)
+    user_id = db.Column(db.Integer, db.ForeignKey('users.id'), nullable=False, index=True)
+    project_id = db.Column(db.Integer, db.ForeignKey('projects.id'), nullable=True, index=True)
+    client_id = db.Column(db.Integer, db.ForeignKey('clients.id'), nullable=True, index=True)
+    expense_id = db.Column(db.Integer, db.ForeignKey('expenses.id'), nullable=True, index=True)
+    per_diem_rate_id = db.Column(db.Integer, db.ForeignKey('per_diem_rates.id'), nullable=True, index=True)
+    
+    # Trip details
+    trip_purpose = db.Column(db.String(200), nullable=False)
+    description = db.Column(db.Text, nullable=True)
+    
+    # Date range
+    start_date = db.Column(db.Date, nullable=False, index=True)
+    end_date = db.Column(db.Date, nullable=False, index=True)
+    departure_time = db.Column(db.Time, nullable=True)
+    return_time = db.Column(db.Time, nullable=True)
+    
+    # Location
+    country = db.Column(db.String(100), nullable=False)
+    city = db.Column(db.String(100), nullable=True)
+    
+    # Calculation details
+    full_days = db.Column(db.Integer, default=0, nullable=False)
+    half_days = db.Column(db.Integer, default=0, nullable=False)
+    
+    # Meal deductions (if meals were provided)
+    breakfast_provided = db.Column(db.Integer, default=0, nullable=False)  # Number of breakfasts
+    lunch_provided = db.Column(db.Integer, default=0, nullable=False)
+    dinner_provided = db.Column(db.Integer, default=0, nullable=False)
+    
+    # Rates used (stored at time of creation)
+    full_day_rate = db.Column(db.Numeric(10, 2), nullable=False)
+    half_day_rate = db.Column(db.Numeric(10, 2), nullable=False)
+    breakfast_deduction = db.Column(db.Numeric(10, 2), nullable=True)
+    lunch_deduction = db.Column(db.Numeric(10, 2), nullable=True)
+    dinner_deduction = db.Column(db.Numeric(10, 2), nullable=True)
+    
+    # Calculated amount
+    calculated_amount = db.Column(db.Numeric(10, 2), nullable=False)
+    currency_code = db.Column(db.String(3), nullable=False, default='EUR')
+    
+    # Status and approval
+    status = db.Column(db.String(20), default='pending', nullable=False)  # 'pending', 'approved', 'rejected', 'reimbursed'
+    approved_by = db.Column(db.Integer, db.ForeignKey('users.id'), nullable=True, index=True)
+    approved_at = db.Column(db.DateTime, nullable=True)
+    rejection_reason = db.Column(db.Text, nullable=True)
+    
+    # Reimbursement
+    reimbursed = db.Column(db.Boolean, default=False, nullable=False)
+    reimbursed_at = db.Column(db.DateTime, nullable=True)
+    
+    # Notes
+    notes = db.Column(db.Text, nullable=True)
+    
+    # Metadata
+    created_at = db.Column(db.DateTime, default=datetime.utcnow, nullable=False)
+    updated_at = db.Column(db.DateTime, default=datetime.utcnow, onupdate=datetime.utcnow, nullable=False)
+    
+    # Relationships
+    user = db.relationship('User', foreign_keys=[user_id], backref=db.backref('per_diem_claims', lazy='dynamic'))
+    approver = db.relationship('User', foreign_keys=[approved_by], backref=db.backref('approved_per_diems', lazy='dynamic'))
+    project = db.relationship('Project', backref=db.backref('per_diem_claims', lazy='dynamic'))
+    client = db.relationship('Client', backref=db.backref('per_diem_claims', lazy='dynamic'))
+    expense = db.relationship('Expense', backref=db.backref('per_diem_claim', uselist=False))
+    rate = db.relationship('PerDiemRate', backref=db.backref('per_diem_claims', lazy='dynamic'))
+    
+    # Indexes for common queries
+    __table_args__ = (
+        Index('ix_per_diems_user_date', 'user_id', 'start_date'),
+        Index('ix_per_diems_status_date', 'status', 'start_date'),
+    )
+    
+    def __init__(self, user_id, trip_purpose, start_date, end_date, country, 
+                 full_day_rate, half_day_rate, **kwargs):
+        self.user_id = user_id
+        self.trip_purpose = trip_purpose.strip()
+        self.start_date = start_date
+        self.end_date = end_date
+        self.country = country.strip()
+        self.city = kwargs.get('city', '').strip() if kwargs.get('city') else None
+        
+        # Store rates
+        self.full_day_rate = Decimal(str(full_day_rate))
+        self.half_day_rate = Decimal(str(half_day_rate))
+        
+        # Optional fields
+        self.description = kwargs.get('description', '').strip() if kwargs.get('description') else None
+        self.project_id = kwargs.get('project_id')
+        self.client_id = kwargs.get('client_id')
+        self.expense_id = kwargs.get('expense_id')
+        self.per_diem_rate_id = kwargs.get('per_diem_rate_id')
+        self.departure_time = kwargs.get('departure_time')
+        self.return_time = kwargs.get('return_time')
+        self.full_days = kwargs.get('full_days', 0)
+        self.half_days = kwargs.get('half_days', 0)
+        self.breakfast_provided = kwargs.get('breakfast_provided', 0)
+        self.lunch_provided = kwargs.get('lunch_provided', 0)
+        self.dinner_provided = kwargs.get('dinner_provided', 0)
+        self.breakfast_deduction = Decimal(str(kwargs.get('breakfast_deduction', 0)))
+        self.lunch_deduction = Decimal(str(kwargs.get('lunch_deduction', 0)))
+        self.dinner_deduction = Decimal(str(kwargs.get('dinner_deduction', 0)))
+        self.currency_code = kwargs.get('currency_code', 'EUR')
+        self.notes = kwargs.get('notes', '').strip() if kwargs.get('notes') else None
+        self.status = kwargs.get('status', 'pending')
+        
+        # Calculate amount
+        self.calculated_amount = self._calculate_amount()
+    
+    def _calculate_amount(self):
+        """Calculate the per diem amount based on days and deductions"""
+        # Base amount
+        amount = (self.full_day_rate * self.full_days) + (self.half_day_rate * self.half_days)
+        
+        # Deduct provided meals
+        amount -= (self.breakfast_deduction * self.breakfast_provided)
+        amount -= (self.lunch_deduction * self.lunch_provided)
+        amount -= (self.dinner_deduction * self.dinner_provided)
+        
+        return max(Decimal('0'), amount)  # Ensure non-negative
+    
+    def recalculate_amount(self):
+        """Recalculate the amount (useful when days or deductions change)"""
+        self.calculated_amount = self._calculate_amount()
+        return self.calculated_amount
+    
+    def __repr__(self):
+        location = f"{self.city}, {self.country}" if self.city else self.country
+        return f'<PerDiem {location} ({self.start_date} - {self.end_date})>'
+    
+    @property
+    def total_days(self):
+        """Get total number of days (full + half)"""
+        return self.full_days + (self.half_days * 0.5)
+    
+    @property
+    def trip_duration(self):
+        """Get trip duration in days"""
+        return (self.end_date - self.start_date).days + 1
+    
+    def approve(self, approved_by_user_id, notes=None):
+        """Approve the per diem claim"""
+        self.status = 'approved'
+        self.approved_by = approved_by_user_id
+        self.approved_at = datetime.utcnow()
+        if notes:
+            self.notes = (self.notes or '') + f'\n\nApproval notes: {notes}'
+        self.updated_at = datetime.utcnow()
+    
+    def reject(self, rejected_by_user_id, reason):
+        """Reject the per diem claim"""
+        self.status = 'rejected'
+        self.approved_by = rejected_by_user_id
+        self.approved_at = datetime.utcnow()
+        self.rejection_reason = reason
+        self.updated_at = datetime.utcnow()
+    
+    def mark_as_reimbursed(self):
+        """Mark this per diem claim as reimbursed"""
+        self.reimbursed = True
+        self.reimbursed_at = datetime.utcnow()
+        self.status = 'reimbursed'
+        self.updated_at = datetime.utcnow()
+    
+    def create_expense(self):
+        """Create an expense from this per diem claim"""
+        from app.models.expense import Expense
+        
+        if self.expense_id:
+            return None  # Already has an expense
+        
+        location = f"{self.city}, {self.country}" if self.city else self.country
+        
+        expense = Expense(
+            user_id=self.user_id,
+            title=f"Per Diem: {location}",
+            category='meals',
+            amount=self.calculated_amount,
+            expense_date=self.start_date,
+            description=f"{self.trip_purpose}\n{self.start_date} to {self.end_date} ({self.total_days} days)",
+            project_id=self.project_id,
+            client_id=self.client_id,
+            currency_code=self.currency_code,
+            status=self.status
+        )
+        
+        return expense
+    
+    def to_dict(self):
+        """Convert per diem claim to dictionary for API responses"""
+        return {
+            'id': self.id,
+            'user_id': self.user_id,
+            'project_id': self.project_id,
+            'client_id': self.client_id,
+            'expense_id': self.expense_id,
+            'per_diem_rate_id': self.per_diem_rate_id,
+            'trip_purpose': self.trip_purpose,
+            'description': self.description,
+            'start_date': self.start_date.isoformat() if self.start_date else None,
+            'end_date': self.end_date.isoformat() if self.end_date else None,
+            'departure_time': self.departure_time.isoformat() if self.departure_time else None,
+            'return_time': self.return_time.isoformat() if self.return_time else None,
+            'country': self.country,
+            'city': self.city,
+            'full_days': self.full_days,
+            'half_days': self.half_days,
+            'total_days': self.total_days,
+            'trip_duration': self.trip_duration,
+            'breakfast_provided': self.breakfast_provided,
+            'lunch_provided': self.lunch_provided,
+            'dinner_provided': self.dinner_provided,
+            'full_day_rate': float(self.full_day_rate),
+            'half_day_rate': float(self.half_day_rate),
+            'breakfast_deduction': float(self.breakfast_deduction) if self.breakfast_deduction else None,
+            'lunch_deduction': float(self.lunch_deduction) if self.lunch_deduction else None,
+            'dinner_deduction': float(self.dinner_deduction) if self.dinner_deduction else None,
+            'calculated_amount': float(self.calculated_amount),
+            'currency_code': self.currency_code,
+            'status': self.status,
+            'approved_by': self.approved_by,
+            'approved_at': self.approved_at.isoformat() if self.approved_at else None,
+            'rejection_reason': self.rejection_reason,
+            'reimbursed': self.reimbursed,
+            'reimbursed_at': self.reimbursed_at.isoformat() if self.reimbursed_at else None,
+            'notes': self.notes,
+            'created_at': self.created_at.isoformat() if self.created_at else None,
+            'updated_at': self.updated_at.isoformat() if self.updated_at else None,
+            'user': self.user.username if self.user else None,
+            'project': self.project.name if self.project else None,
+            'client': self.client.name if self.client else None,
+            'approver': self.approver.username if self.approver else None
+        }
+    
+    @classmethod
+    def calculate_days_from_dates(cls, start_date, end_date, departure_time=None, return_time=None):
+        """
+        Calculate full and half days based on departure and return times.
+        
+        Rules:
+        - Departure before 12:00 = full day
+        - Departure after 12:00 = half day
+        - Return after 12:00 = full day
+        - Return before 12:00 = half day
+        - Middle days = full days
+        """
+        from datetime import time as dt_time
+        
+        if start_date > end_date:
+            return {'full_days': 0, 'half_days': 0}
+        
+        trip_days = (end_date - start_date).days + 1
+        
+        if trip_days == 1:
+            # Single day trip
+            if departure_time and return_time:
+                # Check if it qualifies for a full day (>= 8 hours)
+                departure_datetime = datetime.combine(start_date, departure_time)
+                return_datetime = datetime.combine(end_date, return_time)
+                hours = (return_datetime - departure_datetime).total_seconds() / 3600
+                
+                if hours >= 8:
+                    return {'full_days': 1, 'half_days': 0}
+                else:
+                    return {'full_days': 0, 'half_days': 1}
+            else:
+                # Default to half day for single day
+                return {'full_days': 0, 'half_days': 1}
+        
+        full_days = 0
+        half_days = 0
+        
+        # First day
+        noon = dt_time(12, 0)
+        if departure_time and departure_time < noon:
+            full_days += 1
+        else:
+            half_days += 1
+        
+        # Middle days (all full days)
+        if trip_days > 2:
+            full_days += (trip_days - 2)
+        
+        # Last day
+        if return_time and return_time >= noon:
+            full_days += 1
+        else:
+            half_days += 1
+        
+        return {'full_days': full_days, 'half_days': half_days}
+    
+    @classmethod
+    def get_pending_approvals(cls, user_id=None):
+        """Get per diem claims pending approval"""
+        query = cls.query.filter_by(status='pending')
+        
+        if user_id:
+            query = query.filter(cls.user_id == user_id)
+        
+        return query.order_by(cls.start_date.desc()).all()
+

app/routes/expense_categories.py

@@ -0,0 +1,253 @@
+from flask import Blueprint, render_template, request, redirect, url_for, flash, jsonify
+from flask_babel import gettext as _
+from flask_login import login_required, current_user
+from app import db, log_event, track_event
+from app.models import ExpenseCategory
+from datetime import datetime, date
+from decimal import Decimal
+from app.utils.db import safe_commit
+from app.utils.permissions import admin_or_permission_required
+
+expense_categories_bp = Blueprint('expense_categories', __name__)
+
+
+@expense_categories_bp.route('/expense-categories')
+@login_required
+@admin_or_permission_required('expense_categories.view')
+def list_categories():
+    """List all expense categories"""
+    from app import track_page_view
+    track_page_view("expense_categories_list")
+    
+    categories = ExpenseCategory.query.order_by(ExpenseCategory.name).all()
+    
+    # Get budget utilization for each category
+    for category in categories:
+        category.monthly_utilization = category.get_budget_utilization('monthly')
+        category.yearly_utilization = category.get_budget_utilization('yearly')
+    
+    return render_template('expense_categories/list.html', categories=categories)
+
+
+@expense_categories_bp.route('/expense-categories/create', methods=['GET', 'POST'])
+@login_required
+@admin_or_permission_required('expense_categories.create')
+def create_category():
+    """Create a new expense category"""
+    if request.method == 'GET':
+        return render_template('expense_categories/form.html', category=None)
+    
+    try:
+        # Get form data
+        name = request.form.get('name', '').strip()
+        description = request.form.get('description', '').strip()
+        code = request.form.get('code', '').strip()
+        color = request.form.get('color', '').strip()
+        icon = request.form.get('icon', '').strip()
+        
+        # Validate required fields
+        if not name:
+            flash(_('Category name is required'), 'error')
+            return redirect(url_for('expense_categories.create_category'))
+        
+        # Budget fields
+        monthly_budget = request.form.get('monthly_budget', '').strip()
+        quarterly_budget = request.form.get('quarterly_budget', '').strip()
+        yearly_budget = request.form.get('yearly_budget', '').strip()
+        budget_threshold_percent = request.form.get('budget_threshold_percent', '80')
+        
+        # Settings
+        requires_receipt = request.form.get('requires_receipt') == 'on'
+        requires_approval = request.form.get('requires_approval') == 'on'
+        default_tax_rate = request.form.get('default_tax_rate', '').strip()
+        is_active = request.form.get('is_active') == 'on'
+        
+        # Create category
+        category = ExpenseCategory(
+            name=name,
+            description=description,
+            code=code if code else None,
+            color=color if color else None,
+            icon=icon if icon else None,
+            monthly_budget=Decimal(monthly_budget) if monthly_budget else None,
+            quarterly_budget=Decimal(quarterly_budget) if quarterly_budget else None,
+            yearly_budget=Decimal(yearly_budget) if yearly_budget else None,
+            budget_threshold_percent=int(budget_threshold_percent) if budget_threshold_percent else 80,
+            requires_receipt=requires_receipt,
+            requires_approval=requires_approval,
+            default_tax_rate=Decimal(default_tax_rate) if default_tax_rate else None,
+            is_active=is_active
+        )
+        
+        db.session.add(category)
+        
+        if safe_commit(db):
+            flash(_('Expense category created successfully'), 'success')
+            log_event('expense_category_created', user_id=current_user.id, category_id=category.id)
+            track_event(current_user.id, 'expense_category.created', {'category_id': category.id})
+            return redirect(url_for('expense_categories.list_categories'))
+        else:
+            flash(_('Error creating expense category'), 'error')
+            return redirect(url_for('expense_categories.create_category'))
+    
+    except Exception as e:
+        from flask import current_app
+        current_app.logger.error(f"Error creating expense category: {e}")
+        flash(_('Error creating expense category'), 'error')
+        return redirect(url_for('expense_categories.create_category'))
+
+
+@expense_categories_bp.route('/expense-categories/<int:category_id>')
+@login_required
+@admin_or_permission_required('expense_categories.view')
+def view_category(category_id):
+    """View expense category details"""
+    category = ExpenseCategory.query.get_or_404(category_id)
+    
+    from app import track_page_view
+    track_page_view("expense_category_detail", properties={'category_id': category_id})
+    
+    # Get budget utilization
+    monthly_util = category.get_budget_utilization('monthly')
+    quarterly_util = category.get_budget_utilization('quarterly')
+    yearly_util = category.get_budget_utilization('yearly')
+    
+    return render_template(
+        'expense_categories/view.html',
+        category=category,
+        monthly_utilization=monthly_util,
+        quarterly_utilization=quarterly_util,
+        yearly_utilization=yearly_util
+    )
+
+
+@expense_categories_bp.route('/expense-categories/<int:category_id>/edit', methods=['GET', 'POST'])
+@login_required
+@admin_or_permission_required('expense_categories.update')
+def edit_category(category_id):
+    """Edit an expense category"""
+    category = ExpenseCategory.query.get_or_404(category_id)
+    
+    if request.method == 'GET':
+        return render_template('expense_categories/form.html', category=category)
+    
+    try:
+        # Get form data
+        name = request.form.get('name', '').strip()
+        if not name:
+            flash(_('Category name is required'), 'error')
+            return redirect(url_for('expense_categories.edit_category', category_id=category_id))
+        
+        # Update category fields
+        category.name = name
+        category.description = request.form.get('description', '').strip()
+        category.code = request.form.get('code', '').strip() or None
+        category.color = request.form.get('color', '').strip() or None
+        category.icon = request.form.get('icon', '').strip() or None
+        
+        # Budget fields
+        monthly_budget = request.form.get('monthly_budget', '').strip()
+        quarterly_budget = request.form.get('quarterly_budget', '').strip()
+        yearly_budget = request.form.get('yearly_budget', '').strip()
+        
+        category.monthly_budget = Decimal(monthly_budget) if monthly_budget else None
+        category.quarterly_budget = Decimal(quarterly_budget) if quarterly_budget else None
+        category.yearly_budget = Decimal(yearly_budget) if yearly_budget else None
+        category.budget_threshold_percent = int(request.form.get('budget_threshold_percent', '80'))
+        
+        # Settings
+        category.requires_receipt = request.form.get('requires_receipt') == 'on'
+        category.requires_approval = request.form.get('requires_approval') == 'on'
+        
+        default_tax_rate = request.form.get('default_tax_rate', '').strip()
+        category.default_tax_rate = Decimal(default_tax_rate) if default_tax_rate else None
+        category.is_active = request.form.get('is_active') == 'on'
+        
+        category.updated_at = datetime.utcnow()
+        
+        if safe_commit(db):
+            flash(_('Expense category updated successfully'), 'success')
+            log_event('expense_category_updated', user_id=current_user.id, category_id=category.id)
+            track_event(current_user.id, 'expense_category.updated', {'category_id': category.id})
+            return redirect(url_for('expense_categories.view_category', category_id=category.id))
+        else:
+            flash(_('Error updating expense category'), 'error')
+            return redirect(url_for('expense_categories.edit_category', category_id=category_id))
+    
+    except Exception as e:
+        from flask import current_app
+        current_app.logger.error(f"Error updating expense category: {e}")
+        flash(_('Error updating expense category'), 'error')
+        return redirect(url_for('expense_categories.edit_category', category_id=category_id))
+
+
+@expense_categories_bp.route('/expense-categories/<int:category_id>/delete', methods=['POST'])
+@login_required
+@admin_or_permission_required('expense_categories.delete')
+def delete_category(category_id):
+    """Delete an expense category"""
+    category = ExpenseCategory.query.get_or_404(category_id)
+    
+    try:
+        # Instead of deleting, just deactivate
+        category.is_active = False
+        category.updated_at = datetime.utcnow()
+        
+        if safe_commit(db):
+            flash(_('Expense category deactivated successfully'), 'success')
+            log_event('expense_category_deleted', user_id=current_user.id, category_id=category_id)
+            track_event(current_user.id, 'expense_category.deleted', {'category_id': category_id})
+        else:
+            flash(_('Error deactivating expense category'), 'error')
+    
+    except Exception as e:
+        from flask import current_app
+        current_app.logger.error(f"Error deactivating expense category: {e}")
+        flash(_('Error deactivating expense category'), 'error')
+    
+    return redirect(url_for('expense_categories.list_categories'))
+
+
+# API endpoints
+@expense_categories_bp.route('/api/expense-categories', methods=['GET'])
+@login_required
+def api_list_categories():
+    """API endpoint to list expense categories"""
+    categories = ExpenseCategory.get_active_categories()
+    
+    return jsonify({
+        'categories': [category.to_dict() for category in categories],
+        'count': len(categories)
+    })
+
+
+@expense_categories_bp.route('/api/expense-categories/<int:category_id>', methods=['GET'])
+@login_required
+def api_get_category(category_id):
+    """API endpoint to get a single expense category"""
+    category = ExpenseCategory.query.get_or_404(category_id)
+    
+    return jsonify(category.to_dict())
+
+
+@expense_categories_bp.route('/api/expense-categories/budget-alerts', methods=['GET'])
+@login_required
+@admin_or_permission_required('expense_categories.view')
+def api_budget_alerts():
+    """API endpoint to get categories over budget threshold"""
+    period = request.args.get('period', 'monthly')
+    
+    over_budget = ExpenseCategory.get_categories_over_budget(period)
+    
+    return jsonify({
+        'period': period,
+        'alerts': [
+            {
+                'category': item['category'].to_dict(),
+                'utilization': item['utilization']
+            }
+            for item in over_budget
+        ],
+        'count': len(over_budget)
+    })
+

app/routes/expenses.py

@@ -6,10 +6,12 @@ from app.models import Expense, Project, Client, User
 from datetime import datetime, date, timedelta
 from decimal import Decimal
 from app.utils.db import safe_commit
+from app.utils.ocr import scan_receipt, get_suggested_expense_data, is_ocr_available
 import csv
 import io
 import os
 from werkzeug.utils import secure_filename
+import json
 
 expenses_bp = Blueprint('expenses', __name__)
 
@@ -883,3 +885,264 @@ def api_get_expense(expense_id):
     
     return jsonify(expense.to_dict())
 
+
+@expenses_bp.route('/api/expenses/scan-receipt', methods=['POST'])
+@login_required
+def api_scan_receipt():
+    """API endpoint to scan a receipt image using OCR"""
+    if not is_ocr_available():
+        return jsonify({
+            'error': 'OCR not available',
+            'message': 'Please install Tesseract OCR and pytesseract'
+        }), 503
+    
+    # Check if file is in request
+    if 'receipt_file' not in request.files:
+        return jsonify({'error': 'No file provided'}), 400
+    
+    file = request.files['receipt_file']
+    
+    if not file or not file.filename:
+        return jsonify({'error': 'No file selected'}), 400
+    
+    if not allowed_file(file.filename):
+        return jsonify({'error': 'Invalid file type'}), 400
+    
+    try:
+        # Save file temporarily
+        filename = secure_filename(file.filename)
+        timestamp = datetime.now().strftime('%Y%m%d_%H%M%S')
+        filename = f"temp_{timestamp}_{filename}"
+        
+        temp_dir = os.path.join(current_app.root_path, '..', 'uploads', 'temp')
+        os.makedirs(temp_dir, exist_ok=True)
+        
+        temp_path = os.path.join(temp_dir, filename)
+        file.save(temp_path)
+        
+        # Scan receipt
+        ocr_lang = request.form.get('lang', 'eng')
+        receipt_data = scan_receipt(temp_path, lang=ocr_lang)
+        
+        # Get suggested expense data
+        suggestions = get_suggested_expense_data(receipt_data)
+        
+        # Clean up temp file
+        try:
+            os.remove(temp_path)
+        except Exception:
+            pass
+        
+        # Log event
+        log_event('receipt_scanned', user_id=current_user.id)
+        track_event(current_user.id, 'receipt.scanned', {
+            'has_amount': bool(receipt_data.get('total')),
+            'has_vendor': bool(receipt_data.get('vendor')),
+            'has_date': bool(receipt_data.get('date'))
+        })
+        
+        return jsonify({
+            'success': True,
+            'receipt_data': receipt_data,
+            'suggestions': suggestions
+        })
+    
+    except Exception as e:
+        current_app.logger.error(f"Error scanning receipt: {e}")
+        return jsonify({
+            'error': 'Failed to scan receipt',
+            'message': str(e)
+        }), 500
+
+
+@expenses_bp.route('/expenses/scan-receipt', methods=['GET', 'POST'])
+@login_required
+def scan_receipt_page():
+    """Page for scanning receipts with OCR"""
+    if request.method == 'GET':
+        return render_template('expenses/scan_receipt.html', ocr_available=is_ocr_available())
+    
+    # POST - handle receipt scanning
+    if not is_ocr_available():
+        flash(_('OCR is not available. Please contact your administrator.'), 'error')
+        return redirect(url_for('expenses.scan_receipt_page'))
+    
+    if 'receipt_file' not in request.files:
+        flash(_('No file provided'), 'error')
+        return redirect(url_for('expenses.scan_receipt_page'))
+    
+    file = request.files['receipt_file']
+    
+    if not file or not file.filename:
+        flash(_('No file selected'), 'error')
+        return redirect(url_for('expenses.scan_receipt_page'))
+    
+    if not allowed_file(file.filename):
+        flash(_('Invalid file type. Allowed types: png, jpg, jpeg, gif, pdf'), 'error')
+        return redirect(url_for('expenses.scan_receipt_page'))
+    
+    try:
+        # Save file temporarily
+        filename = secure_filename(file.filename)
+        timestamp = datetime.now().strftime('%Y%m%d_%H%M%S')
+        temp_filename = f"temp_{timestamp}_{filename}"
+        
+        temp_dir = os.path.join(current_app.root_path, '..', 'uploads', 'temp')
+        os.makedirs(temp_dir, exist_ok=True)
+        
+        temp_path = os.path.join(temp_dir, temp_filename)
+        file.save(temp_path)
+        
+        # Scan receipt
+        ocr_lang = request.form.get('lang', 'eng')
+        receipt_data = scan_receipt(temp_path, lang=ocr_lang)
+        
+        # Get suggested expense data
+        suggestions = get_suggested_expense_data(receipt_data)
+        
+        # Save receipt permanently
+        filename = f"{timestamp}_{filename}"
+        upload_dir = os.path.join(current_app.root_path, '..', UPLOAD_FOLDER)
+        os.makedirs(upload_dir, exist_ok=True)
+        
+        permanent_path = os.path.join(upload_dir, filename)
+        os.rename(temp_path, permanent_path)
+        
+        receipt_path = os.path.join(UPLOAD_FOLDER, filename)
+        
+        # Store OCR data in session for use in expense creation
+        from flask import session
+        session['scanned_receipt'] = {
+            'receipt_path': receipt_path,
+            'receipt_data': receipt_data,
+            'suggestions': suggestions
+        }
+        
+        # Log event
+        log_event('receipt_scanned', user_id=current_user.id)
+        track_event(current_user.id, 'receipt.scanned', {
+            'has_amount': bool(receipt_data.get('total')),
+            'has_vendor': bool(receipt_data.get('vendor')),
+            'has_date': bool(receipt_data.get('date'))
+        })
+        
+        flash(_('Receipt scanned successfully! You can now create an expense with the extracted data.'), 'success')
+        return redirect(url_for('expenses.create_expense_from_scan'))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error scanning receipt: {e}")
+        flash(_('Error scanning receipt. Please try again or enter the expense manually.'), 'error')
+        return redirect(url_for('expenses.scan_receipt_page'))
+
+
+@expenses_bp.route('/expenses/create-from-scan', methods=['GET', 'POST'])
+@login_required
+def create_expense_from_scan():
+    """Create expense from scanned receipt data"""
+    from flask import session
+    
+    scanned_data = session.get('scanned_receipt')
+    
+    if not scanned_data:
+        flash(_('No scanned receipt data found. Please scan a receipt first.'), 'error')
+        return redirect(url_for('expenses.scan_receipt_page'))
+    
+    if request.method == 'GET':
+        # Get data for form
+        projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+        clients = Client.get_active_clients()
+        categories = Expense.get_expense_categories()
+        payment_methods = Expense.get_payment_methods()
+        
+        return render_template(
+            'expenses/create_from_scan.html',
+            expense=None,
+            projects=projects,
+            clients=clients,
+            categories=categories,
+            payment_methods=payment_methods,
+            suggestions=scanned_data.get('suggestions', {}),
+            receipt_data=scanned_data.get('receipt_data', {})
+        )
+    
+    # POST - create the expense
+    try:
+        # Get form data (similar to create_expense)
+        title = request.form.get('title', '').strip()
+        description = request.form.get('description', '').strip()
+        category = request.form.get('category', '').strip()
+        amount = request.form.get('amount', '0').strip()
+        currency_code = request.form.get('currency_code', 'EUR').strip()
+        tax_amount = request.form.get('tax_amount', '0').strip()
+        expense_date = request.form.get('expense_date', '').strip()
+        
+        # Validate required fields
+        if not all([title, category, amount, expense_date]):
+            flash(_('Please fill in all required fields'), 'error')
+            return redirect(url_for('expenses.create_expense_from_scan'))
+        
+        # Parse date
+        try:
+            expense_date_obj = datetime.strptime(expense_date, '%Y-%m-%d').date()
+        except ValueError:
+            flash(_('Invalid date format'), 'error')
+            return redirect(url_for('expenses.create_expense_from_scan'))
+        
+        # Parse amounts
+        try:
+            amount_decimal = Decimal(amount)
+            tax_amount_decimal = Decimal(tax_amount) if tax_amount else Decimal('0')
+        except (ValueError, Decimal.InvalidOperation):
+            flash(_('Invalid amount format'), 'error')
+            return redirect(url_for('expenses.create_expense_from_scan'))
+        
+        # Create expense with OCR data
+        expense = Expense(
+            user_id=current_user.id,
+            title=title,
+            category=category,
+            amount=amount_decimal,
+            expense_date=expense_date_obj,
+            description=description,
+            currency_code=currency_code,
+            tax_amount=tax_amount_decimal,
+            project_id=request.form.get('project_id', type=int),
+            client_id=request.form.get('client_id', type=int),
+            payment_method=request.form.get('payment_method', '').strip(),
+            vendor=request.form.get('vendor', '').strip(),
+            receipt_number=request.form.get('receipt_number', '').strip(),
+            receipt_path=scanned_data.get('receipt_path'),
+            notes=request.form.get('notes', '').strip(),
+            tags=request.form.get('tags', '').strip(),
+            billable=request.form.get('billable') == 'on',
+            reimbursable=request.form.get('reimbursable') == 'on'
+        )
+        
+        # Store OCR data as JSON
+        if scanned_data.get('receipt_data'):
+            # expense.ocr_data = json.dumps(scanned_data['receipt_data'])  # Uncomment after migration
+            pass
+        
+        db.session.add(expense)
+        
+        if safe_commit(db):
+            # Clear scanned data from session
+            session.pop('scanned_receipt', None)
+            
+            flash(_('Expense created successfully from scanned receipt'), 'success')
+            log_event('expense_created_from_scan', user_id=current_user.id, expense_id=expense.id)
+            track_event(current_user.id, 'expense.created_from_scan', {
+                'expense_id': expense.id,
+                'category': category,
+                'amount': float(amount_decimal)
+            })
+            return redirect(url_for('expenses.view_expense', expense_id=expense.id))
+        else:
+            flash(_('Error creating expense'), 'error')
+            return redirect(url_for('expenses.create_expense_from_scan'))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error creating expense from scan: {e}")
+        flash(_('Error creating expense'), 'error')
+        return redirect(url_for('expenses.create_expense_from_scan'))
+

app/routes/mileage.py

@@ -0,0 +1,466 @@
+from flask import Blueprint, render_template, request, redirect, url_for, flash, jsonify, send_file, current_app
+from flask_babel import gettext as _
+from flask_login import login_required, current_user
+from app import db, log_event, track_event
+from app.models import Mileage, Project, Client, Expense
+from datetime import datetime, date, timedelta
+from decimal import Decimal
+from app.utils.db import safe_commit
+import csv
+import io
+
+mileage_bp = Blueprint('mileage', __name__)
+
+
+@mileage_bp.route('/mileage')
+@login_required
+def list_mileage():
+    """List all mileage entries with filters"""
+    from app import track_page_view
+    track_page_view("mileage_list")
+    
+    page = request.args.get('page', 1, type=int)
+    per_page = request.args.get('per_page', 25, type=int)
+    
+    # Filter parameters
+    status = request.args.get('status', '').strip()
+    project_id = request.args.get('project_id', type=int)
+    client_id = request.args.get('client_id', type=int)
+    start_date = request.args.get('start_date', '').strip()
+    end_date = request.args.get('end_date', '').strip()
+    search = request.args.get('search', '').strip()
+    
+    # Build query
+    query = Mileage.query
+    
+    # Non-admin users can only see their own mileage or mileage they approved
+    if not current_user.is_admin:
+        query = query.filter(
+            db.or_(
+                Mileage.user_id == current_user.id,
+                Mileage.approved_by == current_user.id
+            )
+        )
+    
+    # Apply filters
+    if status:
+        query = query.filter(Mileage.status == status)
+    
+    if project_id:
+        query = query.filter(Mileage.project_id == project_id)
+    
+    if client_id:
+        query = query.filter(Mileage.client_id == client_id)
+    
+    if start_date:
+        try:
+            start = datetime.strptime(start_date, '%Y-%m-%d').date()
+            query = query.filter(Mileage.trip_date >= start)
+        except ValueError:
+            pass
+    
+    if end_date:
+        try:
+            end = datetime.strptime(end_date, '%Y-%m-%d').date()
+            query = query.filter(Mileage.trip_date <= end)
+        except ValueError:
+            pass
+    
+    if search:
+        like = f"%{search}%"
+        query = query.filter(
+            db.or_(
+                Mileage.purpose.ilike(like),
+                Mileage.description.ilike(like),
+                Mileage.start_location.ilike(like),
+                Mileage.end_location.ilike(like)
+            )
+        )
+    
+    # Paginate
+    mileage_pagination = query.order_by(Mileage.trip_date.desc()).paginate(
+        page=page,
+        per_page=per_page,
+        error_out=False
+    )
+    
+    # Get filter options
+    projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+    clients = Client.get_active_clients()
+    
+    # Calculate totals
+    total_distance = Mileage.get_total_distance(
+        user_id=None if current_user.is_admin else current_user.id,
+        start_date=datetime.strptime(start_date, '%Y-%m-%d').date() if start_date else None,
+        end_date=datetime.strptime(end_date, '%Y-%m-%d').date() if end_date else None
+    )
+    
+    total_amount_query = db.session.query(
+        db.func.sum(Mileage.calculated_amount * db.case(
+            (Mileage.is_round_trip, 2),
+            else_=1
+        ))
+    ).filter(Mileage.status.in_(['approved', 'reimbursed']))
+    
+    if not current_user.is_admin:
+        total_amount_query = total_amount_query.filter(Mileage.user_id == current_user.id)
+    
+    total_amount = total_amount_query.scalar() or 0
+    
+    return render_template(
+        'mileage/list.html',
+        mileage_entries=mileage_pagination.items,
+        pagination=mileage_pagination,
+        projects=projects,
+        clients=clients,
+        total_distance=total_distance,
+        total_amount=float(total_amount),
+        # Pass back filter values
+        status=status,
+        project_id=project_id,
+        client_id=client_id,
+        start_date=start_date,
+        end_date=end_date,
+        search=search
+    )
+
+
+@mileage_bp.route('/mileage/create', methods=['GET', 'POST'])
+@login_required
+def create_mileage():
+    """Create a new mileage entry"""
+    if request.method == 'GET':
+        projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+        clients = Client.get_active_clients()
+        default_rates = Mileage.get_default_rates()
+        
+        return render_template(
+            'mileage/form.html',
+            mileage=None,
+            projects=projects,
+            clients=clients,
+            default_rates=default_rates
+        )
+    
+    try:
+        # Get form data
+        trip_date = request.form.get('trip_date', '').strip()
+        purpose = request.form.get('purpose', '').strip()
+        description = request.form.get('description', '').strip()
+        start_location = request.form.get('start_location', '').strip()
+        end_location = request.form.get('end_location', '').strip()
+        distance_km = request.form.get('distance_km', '').strip()
+        rate_per_km = request.form.get('rate_per_km', '').strip()
+        
+        # Validate required fields
+        if not all([trip_date, purpose, start_location, end_location, distance_km, rate_per_km]):
+            flash(_('Please fill in all required fields'), 'error')
+            return redirect(url_for('mileage.create_mileage'))
+        
+        # Parse date
+        try:
+            trip_date_obj = datetime.strptime(trip_date, '%Y-%m-%d').date()
+        except ValueError:
+            flash(_('Invalid date format'), 'error')
+            return redirect(url_for('mileage.create_mileage'))
+        
+        # Create mileage entry
+        mileage = Mileage(
+            user_id=current_user.id,
+            trip_date=trip_date_obj,
+            purpose=purpose,
+            start_location=start_location,
+            end_location=end_location,
+            distance_km=Decimal(distance_km),
+            rate_per_km=Decimal(rate_per_km),
+            description=description,
+            project_id=request.form.get('project_id', type=int),
+            client_id=request.form.get('client_id', type=int),
+            start_odometer=request.form.get('start_odometer'),
+            end_odometer=request.form.get('end_odometer'),
+            vehicle_type=request.form.get('vehicle_type'),
+            vehicle_description=request.form.get('vehicle_description'),
+            license_plate=request.form.get('license_plate'),
+            is_round_trip=request.form.get('is_round_trip') == 'on',
+            currency_code=request.form.get('currency_code', 'EUR'),
+            notes=request.form.get('notes')
+        )
+        
+        db.session.add(mileage)
+        
+        # Create expense if requested
+        if request.form.get('create_expense') == 'on':
+            expense = mileage.create_expense()
+            if expense:
+                db.session.add(expense)
+        
+        if safe_commit(db):
+            flash(_('Mileage entry created successfully'), 'success')
+            log_event('mileage_created', user_id=current_user.id, mileage_id=mileage.id)
+            track_event(current_user.id, 'mileage.created', {
+                'mileage_id': mileage.id,
+                'distance_km': float(distance_km),
+                'amount': float(mileage.total_amount)
+            })
+            return redirect(url_for('mileage.view_mileage', mileage_id=mileage.id))
+        else:
+            flash(_('Error creating mileage entry'), 'error')
+            return redirect(url_for('mileage.create_mileage'))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error creating mileage entry: {e}")
+        flash(_('Error creating mileage entry'), 'error')
+        return redirect(url_for('mileage.create_mileage'))
+
+
+@mileage_bp.route('/mileage/<int:mileage_id>')
+@login_required
+def view_mileage(mileage_id):
+    """View mileage entry details"""
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    # Check permission
+    if not current_user.is_admin and mileage.user_id != current_user.id and mileage.approved_by != current_user.id:
+        flash(_('You do not have permission to view this mileage entry'), 'error')
+        return redirect(url_for('mileage.list_mileage'))
+    
+    from app import track_page_view
+    track_page_view("mileage_detail", properties={'mileage_id': mileage_id})
+    
+    return render_template('mileage/view.html', mileage=mileage)
+
+
+@mileage_bp.route('/mileage/<int:mileage_id>/edit', methods=['GET', 'POST'])
+@login_required
+def edit_mileage(mileage_id):
+    """Edit a mileage entry"""
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    # Check permission
+    if not current_user.is_admin and mileage.user_id != current_user.id:
+        flash(_('You do not have permission to edit this mileage entry'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    # Cannot edit approved or reimbursed entries without admin privileges
+    if not current_user.is_admin and mileage.status in ['approved', 'reimbursed']:
+        flash(_('Cannot edit approved or reimbursed mileage entries'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    if request.method == 'GET':
+        projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+        clients = Client.get_active_clients()
+        default_rates = Mileage.get_default_rates()
+        
+        return render_template(
+            'mileage/form.html',
+            mileage=mileage,
+            projects=projects,
+            clients=clients,
+            default_rates=default_rates
+        )
+    
+    try:
+        # Update fields
+        trip_date = request.form.get('trip_date', '').strip()
+        mileage.trip_date = datetime.strptime(trip_date, '%Y-%m-%d').date()
+        mileage.purpose = request.form.get('purpose', '').strip()
+        mileage.description = request.form.get('description', '').strip()
+        mileage.start_location = request.form.get('start_location', '').strip()
+        mileage.end_location = request.form.get('end_location', '').strip()
+        mileage.distance_km = Decimal(request.form.get('distance_km', '0'))
+        mileage.rate_per_km = Decimal(request.form.get('rate_per_km', '0'))
+        mileage.calculated_amount = mileage.distance_km * mileage.rate_per_km
+        mileage.project_id = request.form.get('project_id', type=int)
+        mileage.client_id = request.form.get('client_id', type=int)
+        mileage.vehicle_type = request.form.get('vehicle_type')
+        mileage.vehicle_description = request.form.get('vehicle_description')
+        mileage.license_plate = request.form.get('license_plate')
+        mileage.is_round_trip = request.form.get('is_round_trip') == 'on'
+        mileage.currency_code = request.form.get('currency_code', 'EUR')
+        mileage.notes = request.form.get('notes')
+        mileage.updated_at = datetime.utcnow()
+        
+        if safe_commit(db):
+            flash(_('Mileage entry updated successfully'), 'success')
+            log_event('mileage_updated', user_id=current_user.id, mileage_id=mileage.id)
+            track_event(current_user.id, 'mileage.updated', {'mileage_id': mileage.id})
+            return redirect(url_for('mileage.view_mileage', mileage_id=mileage.id))
+        else:
+            flash(_('Error updating mileage entry'), 'error')
+            return redirect(url_for('mileage.edit_mileage', mileage_id=mileage_id))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error updating mileage entry: {e}")
+        flash(_('Error updating mileage entry'), 'error')
+        return redirect(url_for('mileage.edit_mileage', mileage_id=mileage_id))
+
+
+@mileage_bp.route('/mileage/<int:mileage_id>/delete', methods=['POST'])
+@login_required
+def delete_mileage(mileage_id):
+    """Delete a mileage entry"""
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    # Check permission
+    if not current_user.is_admin and mileage.user_id != current_user.id:
+        flash(_('You do not have permission to delete this mileage entry'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    try:
+        db.session.delete(mileage)
+        
+        if safe_commit(db):
+            flash(_('Mileage entry deleted successfully'), 'success')
+            log_event('mileage_deleted', user_id=current_user.id, mileage_id=mileage_id)
+            track_event(current_user.id, 'mileage.deleted', {'mileage_id': mileage_id})
+        else:
+            flash(_('Error deleting mileage entry'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error deleting mileage entry: {e}")
+        flash(_('Error deleting mileage entry'), 'error')
+    
+    return redirect(url_for('mileage.list_mileage'))
+
+
+@mileage_bp.route('/mileage/<int:mileage_id>/approve', methods=['POST'])
+@login_required
+def approve_mileage(mileage_id):
+    """Approve a mileage entry"""
+    if not current_user.is_admin:
+        flash(_('Only administrators can approve mileage entries'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    if mileage.status != 'pending':
+        flash(_('Only pending mileage entries can be approved'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    try:
+        notes = request.form.get('approval_notes', '').strip()
+        mileage.approve(current_user.id, notes)
+        
+        if safe_commit(db):
+            flash(_('Mileage entry approved successfully'), 'success')
+            log_event('mileage_approved', user_id=current_user.id, mileage_id=mileage_id)
+            track_event(current_user.id, 'mileage.approved', {'mileage_id': mileage_id})
+        else:
+            flash(_('Error approving mileage entry'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error approving mileage entry: {e}")
+        flash(_('Error approving mileage entry'), 'error')
+    
+    return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+
+
+@mileage_bp.route('/mileage/<int:mileage_id>/reject', methods=['POST'])
+@login_required
+def reject_mileage(mileage_id):
+    """Reject a mileage entry"""
+    if not current_user.is_admin:
+        flash(_('Only administrators can reject mileage entries'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    if mileage.status != 'pending':
+        flash(_('Only pending mileage entries can be rejected'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    try:
+        reason = request.form.get('rejection_reason', '').strip()
+        if not reason:
+            flash(_('Rejection reason is required'), 'error')
+            return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+        
+        mileage.reject(current_user.id, reason)
+        
+        if safe_commit(db):
+            flash(_('Mileage entry rejected'), 'success')
+            log_event('mileage_rejected', user_id=current_user.id, mileage_id=mileage_id)
+            track_event(current_user.id, 'mileage.rejected', {'mileage_id': mileage_id})
+        else:
+            flash(_('Error rejecting mileage entry'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error rejecting mileage entry: {e}")
+        flash(_('Error rejecting mileage entry'), 'error')
+    
+    return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+
+
+@mileage_bp.route('/mileage/<int:mileage_id>/reimburse', methods=['POST'])
+@login_required
+def mark_reimbursed(mileage_id):
+    """Mark a mileage entry as reimbursed"""
+    if not current_user.is_admin:
+        flash(_('Only administrators can mark mileage entries as reimbursed'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    if mileage.status != 'approved':
+        flash(_('Only approved mileage entries can be marked as reimbursed'), 'error')
+        return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+    
+    try:
+        mileage.mark_as_reimbursed()
+        
+        if safe_commit(db):
+            flash(_('Mileage entry marked as reimbursed'), 'success')
+            log_event('mileage_reimbursed', user_id=current_user.id, mileage_id=mileage_id)
+            track_event(current_user.id, 'mileage.reimbursed', {'mileage_id': mileage_id})
+        else:
+            flash(_('Error marking mileage entry as reimbursed'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error marking mileage entry as reimbursed: {e}")
+        flash(_('Error marking mileage entry as reimbursed'), 'error')
+    
+    return redirect(url_for('mileage.view_mileage', mileage_id=mileage_id))
+
+
+# API endpoints
+@mileage_bp.route('/api/mileage', methods=['GET'])
+@login_required
+def api_list_mileage():
+    """API endpoint to list mileage entries"""
+    status = request.args.get('status', '').strip()
+    
+    query = Mileage.query
+    
+    if not current_user.is_admin:
+        query = query.filter_by(user_id=current_user.id)
+    
+    if status:
+        query = query.filter(Mileage.status == status)
+    
+    entries = query.order_by(Mileage.trip_date.desc()).all()
+    
+    return jsonify({
+        'mileage': [entry.to_dict() for entry in entries],
+        'count': len(entries)
+    })
+
+
+@mileage_bp.route('/api/mileage/<int:mileage_id>', methods=['GET'])
+@login_required
+def api_get_mileage(mileage_id):
+    """API endpoint to get a single mileage entry"""
+    mileage = Mileage.query.get_or_404(mileage_id)
+    
+    # Check permission
+    if not current_user.is_admin and mileage.user_id != current_user.id:
+        return jsonify({'error': 'Permission denied'}), 403
+    
+    return jsonify(mileage.to_dict())
+
+
+@mileage_bp.route('/api/mileage/default-rates', methods=['GET'])
+@login_required
+def api_get_default_rates():
+    """API endpoint to get default mileage rates"""
+    return jsonify(Mileage.get_default_rates())
+

app/routes/per_diem.py

@@ -0,0 +1,542 @@
+from flask import Blueprint, render_template, request, redirect, url_for, flash, jsonify, current_app
+from flask_babel import gettext as _
+from flask_login import login_required, current_user
+from app import db, log_event, track_event
+from app.models import PerDiem, PerDiemRate, Project, Client
+from datetime import datetime, date, time
+from decimal import Decimal
+from app.utils.db import safe_commit
+from app.utils.permissions import admin_or_permission_required
+
+per_diem_bp = Blueprint('per_diem', __name__)
+
+
+@per_diem_bp.route('/per-diem')
+@login_required
+def list_per_diem():
+    """List all per diem claims with filters"""
+    from app import track_page_view
+    track_page_view("per_diem_list")
+    
+    page = request.args.get('page', 1, type=int)
+    per_page = request.args.get('per_page', 25, type=int)
+    
+    # Filter parameters
+    status = request.args.get('status', '').strip()
+    project_id = request.args.get('project_id', type=int)
+    client_id = request.args.get('client_id', type=int)
+    start_date = request.args.get('start_date', '').strip()
+    end_date = request.args.get('end_date', '').strip()
+    
+    # Build query
+    query = PerDiem.query
+    
+    # Non-admin users can only see their own claims
+    if not current_user.is_admin:
+        query = query.filter(
+            db.or_(
+                PerDiem.user_id == current_user.id,
+                PerDiem.approved_by == current_user.id
+            )
+        )
+    
+    # Apply filters
+    if status:
+        query = query.filter(PerDiem.status == status)
+    
+    if project_id:
+        query = query.filter(PerDiem.project_id == project_id)
+    
+    if client_id:
+        query = query.filter(PerDiem.client_id == client_id)
+    
+    if start_date:
+        try:
+            start = datetime.strptime(start_date, '%Y-%m-%d').date()
+            query = query.filter(PerDiem.start_date >= start)
+        except ValueError:
+            pass
+    
+    if end_date:
+        try:
+            end = datetime.strptime(end_date, '%Y-%m-%d').date()
+            query = query.filter(PerDiem.end_date <= end)
+        except ValueError:
+            pass
+    
+    # Paginate
+    per_diem_pagination = query.order_by(PerDiem.start_date.desc()).paginate(
+        page=page,
+        per_page=per_page,
+        error_out=False
+    )
+    
+    # Get filter options
+    projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+    clients = Client.get_active_clients()
+    
+    # Calculate totals
+    total_amount_query = db.session.query(
+        db.func.sum(PerDiem.calculated_amount)
+    ).filter(PerDiem.status.in_(['approved', 'reimbursed']))
+    
+    if not current_user.is_admin:
+        total_amount_query = total_amount_query.filter(PerDiem.user_id == current_user.id)
+    
+    total_amount = total_amount_query.scalar() or 0
+    
+    return render_template(
+        'per_diem/list.html',
+        per_diem_claims=per_diem_pagination.items,
+        pagination=per_diem_pagination,
+        projects=projects,
+        clients=clients,
+        total_amount=float(total_amount),
+        status=status,
+        project_id=project_id,
+        client_id=client_id,
+        start_date=start_date,
+        end_date=end_date
+    )
+
+
+@per_diem_bp.route('/per-diem/create', methods=['GET', 'POST'])
+@login_required
+def create_per_diem():
+    """Create a new per diem claim"""
+    if request.method == 'GET':
+        projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+        clients = Client.get_active_clients()
+        
+        return render_template(
+            'per_diem/form.html',
+            per_diem=None,
+            projects=projects,
+            clients=clients
+        )
+    
+    try:
+        # Get form data
+        trip_purpose = request.form.get('trip_purpose', '').strip()
+        start_date_str = request.form.get('start_date', '').strip()
+        end_date_str = request.form.get('end_date', '').strip()
+        country = request.form.get('country', '').strip()
+        city = request.form.get('city', '').strip()
+        
+        # Validate required fields
+        if not all([trip_purpose, start_date_str, end_date_str, country]):
+            flash(_('Please fill in all required fields'), 'error')
+            return redirect(url_for('per_diem.create_per_diem'))
+        
+        # Parse dates
+        try:
+            start_date = datetime.strptime(start_date_str, '%Y-%m-%d').date()
+            end_date = datetime.strptime(end_date_str, '%Y-%m-%d').date()
+        except ValueError:
+            flash(_('Invalid date format'), 'error')
+            return redirect(url_for('per_diem.create_per_diem'))
+        
+        if start_date > end_date:
+            flash(_('Start date must be before end date'), 'error')
+            return redirect(url_for('per_diem.create_per_diem'))
+        
+        # Parse times if provided
+        departure_time = None
+        return_time = None
+        departure_time_str = request.form.get('departure_time', '').strip()
+        return_time_str = request.form.get('return_time', '').strip()
+        
+        if departure_time_str:
+            try:
+                departure_time = datetime.strptime(departure_time_str, '%H:%M').time()
+            except ValueError:
+                pass
+        
+        if return_time_str:
+            try:
+                return_time = datetime.strptime(return_time_str, '%H:%M').time()
+            except ValueError:
+                pass
+        
+        # Get or calculate full/half days
+        auto_calculate = request.form.get('auto_calculate_days') == 'on'
+        
+        if auto_calculate:
+            days_calc = PerDiem.calculate_days_from_dates(start_date, end_date, departure_time, return_time)
+            full_days = days_calc['full_days']
+            half_days = days_calc['half_days']
+        else:
+            full_days = int(request.form.get('full_days', 0))
+            half_days = int(request.form.get('half_days', 0))
+        
+        # Get applicable rate
+        rate = PerDiemRate.get_rate_for_location(country, city, start_date)
+        
+        if not rate:
+            flash(_('No per diem rate found for this location. Please configure rates first.'), 'error')
+            return redirect(url_for('per_diem.create_per_diem'))
+        
+        # Meal deductions
+        breakfast_provided = int(request.form.get('breakfast_provided', 0))
+        lunch_provided = int(request.form.get('lunch_provided', 0))
+        dinner_provided = int(request.form.get('dinner_provided', 0))
+        
+        # Create per diem claim
+        per_diem = PerDiem(
+            user_id=current_user.id,
+            trip_purpose=trip_purpose,
+            start_date=start_date,
+            end_date=end_date,
+            country=country,
+            city=city,
+            full_day_rate=rate.full_day_rate,
+            half_day_rate=rate.half_day_rate,
+            description=request.form.get('description'),
+            project_id=request.form.get('project_id', type=int),
+            client_id=request.form.get('client_id', type=int),
+            per_diem_rate_id=rate.id,
+            departure_time=departure_time,
+            return_time=return_time,
+            full_days=full_days,
+            half_days=half_days,
+            breakfast_provided=breakfast_provided,
+            lunch_provided=lunch_provided,
+            dinner_provided=dinner_provided,
+            breakfast_deduction=rate.breakfast_rate or Decimal('0'),
+            lunch_deduction=rate.lunch_rate or Decimal('0'),
+            dinner_deduction=rate.dinner_rate or Decimal('0'),
+            currency_code=rate.currency_code,
+            notes=request.form.get('notes')
+        )
+        
+        db.session.add(per_diem)
+        
+        # Create expense if requested
+        if request.form.get('create_expense') == 'on':
+            expense = per_diem.create_expense()
+            if expense:
+                db.session.add(expense)
+        
+        if safe_commit(db):
+            flash(_('Per diem claim created successfully'), 'success')
+            log_event('per_diem_created', user_id=current_user.id, per_diem_id=per_diem.id)
+            track_event(current_user.id, 'per_diem.created', {
+                'per_diem_id': per_diem.id,
+                'amount': float(per_diem.calculated_amount),
+                'days': per_diem.total_days
+            })
+            return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem.id))
+        else:
+            flash(_('Error creating per diem claim'), 'error')
+            return redirect(url_for('per_diem.create_per_diem'))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error creating per diem claim: {e}")
+        flash(_('Error creating per diem claim'), 'error')
+        return redirect(url_for('per_diem.create_per_diem'))
+
+
+@per_diem_bp.route('/per-diem/<int:per_diem_id>')
+@login_required
+def view_per_diem(per_diem_id):
+    """View per diem claim details"""
+    per_diem = PerDiem.query.get_or_404(per_diem_id)
+    
+    # Check permission
+    if not current_user.is_admin and per_diem.user_id != current_user.id and per_diem.approved_by != current_user.id:
+        flash(_('You do not have permission to view this per diem claim'), 'error')
+        return redirect(url_for('per_diem.list_per_diem'))
+    
+    from app import track_page_view
+    track_page_view("per_diem_detail", properties={'per_diem_id': per_diem_id})
+    
+    return render_template('per_diem/view.html', per_diem=per_diem)
+
+
+@per_diem_bp.route('/per-diem/<int:per_diem_id>/edit', methods=['GET', 'POST'])
+@login_required
+def edit_per_diem(per_diem_id):
+    """Edit a per diem claim"""
+    per_diem = PerDiem.query.get_or_404(per_diem_id)
+    
+    # Check permission
+    if not current_user.is_admin and per_diem.user_id != current_user.id:
+        flash(_('You do not have permission to edit this per diem claim'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    # Cannot edit approved or reimbursed claims without admin privileges
+    if not current_user.is_admin and per_diem.status in ['approved', 'reimbursed']:
+        flash(_('Cannot edit approved or reimbursed per diem claims'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    if request.method == 'GET':
+        projects = Project.query.filter_by(status='active').order_by(Project.name).all()
+        clients = Client.get_active_clients()
+        
+        return render_template(
+            'per_diem/form.html',
+            per_diem=per_diem,
+            projects=projects,
+            clients=clients
+        )
+    
+    try:
+        # Update fields
+        per_diem.trip_purpose = request.form.get('trip_purpose', '').strip()
+        per_diem.description = request.form.get('description', '').strip()
+        per_diem.start_date = datetime.strptime(request.form.get('start_date'), '%Y-%m-%d').date()
+        per_diem.end_date = datetime.strptime(request.form.get('end_date'), '%Y-%m-%d').date()
+        per_diem.country = request.form.get('country', '').strip()
+        per_diem.city = request.form.get('city', '').strip()
+        per_diem.project_id = request.form.get('project_id', type=int)
+        per_diem.client_id = request.form.get('client_id', type=int)
+        per_diem.full_days = int(request.form.get('full_days', 0))
+        per_diem.half_days = int(request.form.get('half_days', 0))
+        per_diem.breakfast_provided = int(request.form.get('breakfast_provided', 0))
+        per_diem.lunch_provided = int(request.form.get('lunch_provided', 0))
+        per_diem.dinner_provided = int(request.form.get('dinner_provided', 0))
+        per_diem.notes = request.form.get('notes')
+        per_diem.updated_at = datetime.utcnow()
+        
+        # Recalculate amount
+        per_diem.recalculate_amount()
+        
+        if safe_commit(db):
+            flash(_('Per diem claim updated successfully'), 'success')
+            log_event('per_diem_updated', user_id=current_user.id, per_diem_id=per_diem.id)
+            track_event(current_user.id, 'per_diem.updated', {'per_diem_id': per_diem.id})
+            return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem.id))
+        else:
+            flash(_('Error updating per diem claim'), 'error')
+            return redirect(url_for('per_diem.edit_per_diem', per_diem_id=per_diem_id))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error updating per diem claim: {e}")
+        flash(_('Error updating per diem claim'), 'error')
+        return redirect(url_for('per_diem.edit_per_diem', per_diem_id=per_diem_id))
+
+
+@per_diem_bp.route('/per-diem/<int:per_diem_id>/delete', methods=['POST'])
+@login_required
+def delete_per_diem(per_diem_id):
+    """Delete a per diem claim"""
+    per_diem = PerDiem.query.get_or_404(per_diem_id)
+    
+    # Check permission
+    if not current_user.is_admin and per_diem.user_id != current_user.id:
+        flash(_('You do not have permission to delete this per diem claim'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    try:
+        db.session.delete(per_diem)
+        
+        if safe_commit(db):
+            flash(_('Per diem claim deleted successfully'), 'success')
+            log_event('per_diem_deleted', user_id=current_user.id, per_diem_id=per_diem_id)
+            track_event(current_user.id, 'per_diem.deleted', {'per_diem_id': per_diem_id})
+        else:
+            flash(_('Error deleting per diem claim'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error deleting per diem claim: {e}")
+        flash(_('Error deleting per diem claim'), 'error')
+    
+    return redirect(url_for('per_diem.list_per_diem'))
+
+
+@per_diem_bp.route('/per-diem/<int:per_diem_id>/approve', methods=['POST'])
+@login_required
+def approve_per_diem(per_diem_id):
+    """Approve a per diem claim"""
+    if not current_user.is_admin:
+        flash(_('Only administrators can approve per diem claims'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    per_diem = PerDiem.query.get_or_404(per_diem_id)
+    
+    if per_diem.status != 'pending':
+        flash(_('Only pending per diem claims can be approved'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    try:
+        notes = request.form.get('approval_notes', '').strip()
+        per_diem.approve(current_user.id, notes)
+        
+        if safe_commit(db):
+            flash(_('Per diem claim approved successfully'), 'success')
+            log_event('per_diem_approved', user_id=current_user.id, per_diem_id=per_diem_id)
+            track_event(current_user.id, 'per_diem.approved', {'per_diem_id': per_diem_id})
+        else:
+            flash(_('Error approving per diem claim'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error approving per diem claim: {e}")
+        flash(_('Error approving per diem claim'), 'error')
+    
+    return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+
+
+@per_diem_bp.route('/per-diem/<int:per_diem_id>/reject', methods=['POST'])
+@login_required
+def reject_per_diem(per_diem_id):
+    """Reject a per diem claim"""
+    if not current_user.is_admin:
+        flash(_('Only administrators can reject per diem claims'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    per_diem = PerDiem.query.get_or_404(per_diem_id)
+    
+    if per_diem.status != 'pending':
+        flash(_('Only pending per diem claims can be rejected'), 'error')
+        return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+    
+    try:
+        reason = request.form.get('rejection_reason', '').strip()
+        if not reason:
+            flash(_('Rejection reason is required'), 'error')
+            return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+        
+        per_diem.reject(current_user.id, reason)
+        
+        if safe_commit(db):
+            flash(_('Per diem claim rejected'), 'success')
+            log_event('per_diem_rejected', user_id=current_user.id, per_diem_id=per_diem_id)
+            track_event(current_user.id, 'per_diem.rejected', {'per_diem_id': per_diem_id})
+        else:
+            flash(_('Error rejecting per diem claim'), 'error')
+    
+    except Exception as e:
+        current_app.logger.error(f"Error rejecting per diem claim: {e}")
+        flash(_('Error rejecting per diem claim'), 'error')
+    
+    return redirect(url_for('per_diem.view_per_diem', per_diem_id=per_diem_id))
+
+
+# Per Diem Rates Management
+@per_diem_bp.route('/per-diem/rates')
+@login_required
+@admin_or_permission_required('per_diem_rates.view')
+def list_rates():
+    """List all per diem rates"""
+    from app import track_page_view
+    track_page_view("per_diem_rates_list")
+    
+    rates = PerDiemRate.query.filter_by(is_active=True).order_by(
+        PerDiemRate.country, PerDiemRate.city, PerDiemRate.effective_from.desc()
+    ).all()
+    
+    return render_template('per_diem/rates_list.html', rates=rates)
+
+
+@per_diem_bp.route('/per-diem/rates/create', methods=['GET', 'POST'])
+@login_required
+@admin_or_permission_required('per_diem_rates.create')
+def create_rate():
+    """Create a new per diem rate"""
+    if request.method == 'GET':
+        return render_template('per_diem/rate_form.html', rate=None)
+    
+    try:
+        country = request.form.get('country', '').strip()
+        full_day_rate = request.form.get('full_day_rate', '').strip()
+        half_day_rate = request.form.get('half_day_rate', '').strip()
+        effective_from = request.form.get('effective_from', '').strip()
+        
+        if not all([country, full_day_rate, half_day_rate, effective_from]):
+            flash(_('Please fill in all required fields'), 'error')
+            return redirect(url_for('per_diem.create_rate'))
+        
+        rate = PerDiemRate(
+            country=country,
+            city=request.form.get('city'),
+            full_day_rate=Decimal(full_day_rate),
+            half_day_rate=Decimal(half_day_rate),
+            breakfast_rate=request.form.get('breakfast_rate') or None,
+            lunch_rate=request.form.get('lunch_rate') or None,
+            dinner_rate=request.form.get('dinner_rate') or None,
+            incidental_rate=request.form.get('incidental_rate') or None,
+            currency_code=request.form.get('currency_code', 'EUR'),
+            effective_from=datetime.strptime(effective_from, '%Y-%m-%d').date(),
+            effective_to=datetime.strptime(request.form.get('effective_to'), '%Y-%m-%d').date() if request.form.get('effective_to') else None,
+            notes=request.form.get('notes')
+        )
+        
+        db.session.add(rate)
+        
+        if safe_commit(db):
+            flash(_('Per diem rate created successfully'), 'success')
+            log_event('per_diem_rate_created', user_id=current_user.id, rate_id=rate.id)
+            return redirect(url_for('per_diem.list_rates'))
+        else:
+            flash(_('Error creating per diem rate'), 'error')
+            return redirect(url_for('per_diem.create_rate'))
+    
+    except Exception as e:
+        current_app.logger.error(f"Error creating per diem rate: {e}")
+        flash(_('Error creating per diem rate'), 'error')
+        return redirect(url_for('per_diem.create_rate'))
+
+
+# API endpoints
+@per_diem_bp.route('/api/per-diem', methods=['GET'])
+@login_required
+def api_list_per_diem():
+    """API endpoint to list per diem claims"""
+    status = request.args.get('status', '').strip()
+    
+    query = PerDiem.query
+    
+    if not current_user.is_admin:
+        query = query.filter_by(user_id=current_user.id)
+    
+    if status:
+        query = query.filter(PerDiem.status == status)
+    
+    claims = query.order_by(PerDiem.start_date.desc()).all()
+    
+    return jsonify({
+        'per_diem': [claim.to_dict() for claim in claims],
+        'count': len(claims)
+    })
+
+
+@per_diem_bp.route('/api/per-diem/rates/search', methods=['GET'])
+@login_required
+def api_search_rates():
+    """API endpoint to search for per diem rates"""
+    country = request.args.get('country', '').strip()
+    city = request.args.get('city', '').strip()
+    date_str = request.args.get('date', '').strip()
+    
+    if not country:
+        return jsonify({'error': 'Country is required'}), 400
+    
+    search_date = datetime.strptime(date_str, '%Y-%m-%d').date() if date_str else date.today()
+    
+    rate = PerDiemRate.get_rate_for_location(country, city, search_date)
+    
+    if rate:
+        return jsonify(rate.to_dict())
+    else:
+        return jsonify({'error': 'No rate found for this location'}), 404
+
+
+@per_diem_bp.route('/api/per-diem/calculate-days', methods=['POST'])
+@login_required
+def api_calculate_days():
+    """API endpoint to calculate full/half days from dates and times"""
+    data = request.get_json()
+    
+    try:
+        start_date = datetime.strptime(data['start_date'], '%Y-%m-%d').date()
+        end_date = datetime.strptime(data['end_date'], '%Y-%m-%d').date()
+        departure_time = datetime.strptime(data.get('departure_time', ''), '%H:%M').time() if data.get('departure_time') else None
+        return_time = datetime.strptime(data.get('return_time', ''), '%H:%M').time() if data.get('return_time') else None
+        
+        result = PerDiem.calculate_days_from_dates(start_date, end_date, departure_time, return_time)
+        
+        return jsonify(result)
+    
+    except Exception as e:
+        return jsonify({'error': str(e)}), 400
+

app/templates/base.html

@@ -102,7 +102,7 @@
                 {% set work_open = ep.startswith('projects.') or ep.startswith('clients.') or ep.startswith('tasks.') or ep.startswith('timer.') or ep.startswith('kanban.') or ep.startswith('time_entry_templates.') %}
                 {% set finance_open = ep.startswith('reports.') or ep.startswith('invoices.') or ep.startswith('payments.') or ep.startswith('expenses.') %}
                 {% set analytics_open = ep.startswith('analytics.') %}
-                {% set admin_open = ep.startswith('admin.') or ep.startswith('permissions.') %}
+                {% set admin_open = ep.startswith('admin.') or ep.startswith('permissions.') or (ep.startswith('expense_categories.') and current_user.is_admin) or (ep.startswith('per_diem.list_rates') and current_user.is_admin) %}
                 <div class="flex items-center justify-between mb-4">
                     <h2 class="text-xs font-semibold text-text-muted-light dark:text-text-muted-dark uppercase tracking-wider sidebar-label">{{ _('Navigation') }}</h2>
                     <button id="sidebarCollapseBtn" class="p-1.5 rounded hover:bg-background-light dark:hover:bg-background-dark" aria-label="Toggle sidebar" title="Toggle sidebar">
@@ -223,6 +223,12 @@
                             <li>
                                 <a class="block px-2 py-1 rounded {% if ep == 'admin.pdf_layout' %}text-primary font-semibold bg-background-light dark:bg-background-dark{% else %}text-text-light dark:text-text-dark hover:bg-background-light dark:hover:bg-background-dark{% endif %}" href="{{ url_for('admin.pdf_layout') }}">{{ _('PDF Layout') }}</a>
                             </li>
+                            <li>
+                                <a class="block px-2 py-1 rounded {% if ep == 'expense_categories.list_categories' %}text-primary font-semibold bg-background-light dark:bg-background-dark{% else %}text-text-light dark:text-text-dark hover:bg-background-light dark:hover:bg-background-dark{% endif %}" href="{{ url_for('expense_categories.list_categories') }}">{{ _('Expense Categories') }}</a>
+                            </li>
+                            <li>
+                                <a class="block px-2 py-1 rounded {% if ep == 'per_diem.list_rates' %}text-primary font-semibold bg-background-light dark:bg-background-dark{% else %}text-text-light dark:text-text-dark hover:bg-background-light dark:hover:bg-background-dark{% endif %}" href="{{ url_for('per_diem.list_rates') }}">{{ _('Per Diem Rates') }}</a>
+                            </li>
                             {% endif %}
                             {% if current_user.is_admin or has_permission('view_system_info') %}
                             <li>

app/templates/expense_categories/form.html

@@ -0,0 +1,196 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Expense Categories', 'url': url_for('expense_categories.list_categories')},
+    {'text': 'Edit' if category else 'New'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-tags',
+    title_text=('Edit Expense Category' if category else 'New Expense Category'),
+    subtitle_text=('Update category details' if category else 'Create a new expense category'),
+    breadcrumbs=breadcrumbs
+) }}
+
+<div class="max-w-4xl mx-auto">
+    <form method="POST" class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+        
+        <!-- Basic Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Basic Information
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="name" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Category Name <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="name" id="name" required
+                           value="{{ category.name if category else '' }}"
+                           placeholder="e.g., Travel, Meals, Office Supplies"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="code" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Code
+                    </label>
+                    <input type="text" name="code" id="code"
+                           value="{{ category.code if category else '' }}"
+                           placeholder="e.g., TRAVEL, MEALS"
+                           maxlength="20"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div class="md:col-span-2">
+                    <label for="description" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Description
+                    </label>
+                    <textarea name="description" id="description" rows="3"
+                              placeholder="Brief description of this category..."
+                              class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">{{ category.description if category else '' }}</textarea>
+                </div>
+                
+                <div>
+                    <label for="color" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Color
+                    </label>
+                    <input type="color" name="color" id="color"
+                           value="{{ category.color if category else '#3B82F6' }}"
+                           class="h-10 w-full border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary">
+                </div>
+                
+                <div>
+                    <label for="icon" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Icon (Font Awesome class)
+                    </label>
+                    <input type="text" name="icon" id="icon"
+                           value="{{ category.icon if category else '' }}"
+                           placeholder="e.g., fa-plane, fa-utensils"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Budget Settings -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-chart-pie mr-2"></i>Budget Settings
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-3 gap-4">
+                <div>
+                    <label for="monthly_budget" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Monthly Budget
+                    </label>
+                    <input type="number" name="monthly_budget" id="monthly_budget" step="0.01"
+                           value="{{ category.monthly_budget if category and category.monthly_budget else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="quarterly_budget" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Quarterly Budget
+                    </label>
+                    <input type="number" name="quarterly_budget" id="quarterly_budget" step="0.01"
+                           value="{{ category.quarterly_budget if category and category.quarterly_budget else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="yearly_budget" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Yearly Budget
+                    </label>
+                    <input type="number" name="yearly_budget" id="yearly_budget" step="0.01"
+                           value="{{ category.yearly_budget if category and category.yearly_budget else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="budget_threshold_percent" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Alert Threshold (%)
+                    </label>
+                    <input type="number" name="budget_threshold_percent" id="budget_threshold_percent"
+                           value="{{ category.budget_threshold_percent if category else '80' }}"
+                           min="0" max="100"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                    <p class="text-xs text-gray-500 mt-1">Alert when budget utilization reaches this percentage</p>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Category Settings -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-cog mr-2"></i>Category Settings
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="default_tax_rate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Default Tax Rate (%)
+                    </label>
+                    <input type="number" name="default_tax_rate" id="default_tax_rate" step="0.01"
+                           value="{{ category.default_tax_rate if category and category.default_tax_rate else '' }}"
+                           placeholder="e.g., 19.00"
+                           min="0" max="100"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+            
+            <div class="mt-4 space-y-3">
+                <div class="flex items-center">
+                    <input type="checkbox" name="requires_receipt" id="requires_receipt"
+                           {% if not category or category.requires_receipt %}checked{% endif %}
+                           class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                    <label for="requires_receipt" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                        <strong>Requires Receipt</strong>
+                        <span class="block text-xs text-gray-500">Expenses in this category must have an attached receipt</span>
+                    </label>
+                </div>
+                
+                <div class="flex items-center">
+                    <input type="checkbox" name="requires_approval" id="requires_approval"
+                           {% if not category or category.requires_approval %}checked{% endif %}
+                           class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                    <label for="requires_approval" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                        <strong>Requires Approval</strong>
+                        <span class="block text-xs text-gray-500">Expenses in this category must be approved by an administrator</span>
+                    </label>
+                </div>
+                
+                <div class="flex items-center">
+                    <input type="checkbox" name="is_active" id="is_active"
+                           {% if not category or category.is_active %}checked{% endif %}
+                           class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                    <label for="is_active" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                        <strong>Active</strong>
+                        <span class="block text-xs text-gray-500">Only active categories are available for selection</span>
+                    </label>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Actions -->
+        <div class="flex items-center justify-between pt-4 border-t border-gray-200 dark:border-gray-700">
+            <a href="{{ url_for('expense_categories.list_categories') }}" 
+               class="px-4 py-2 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700 transition-colors">
+                <i class="fas fa-times mr-2"></i>Cancel
+            </a>
+            
+            <button type="submit" class="bg-primary text-white px-6 py-2 rounded-lg hover:bg-primary/90 transition-colors">
+                <i class="fas fa-save mr-2"></i>{{ 'Update Category' if category else 'Create Category' }}
+            </button>
+        </div>
+    </form>
+</div>
+
+{% endblock %}
+

app/templates/expense_categories/list.html

@@ -0,0 +1,160 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header, breadcrumb_nav %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Expense Categories'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-tags',
+    title_text='Expense Categories',
+    subtitle_text='Manage expense categories and budgets',
+    breadcrumbs=breadcrumbs,
+    actions_html='<a href="' + url_for("expense_categories.create_category") + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-plus mr-2"></i>New Category</a>'
+) }}
+
+<!-- Summary Stats -->
+<div class="grid grid-cols-1 md:grid-cols-3 gap-4 mb-6">
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Total Categories</p>
+                <p class="text-2xl font-bold">{{ categories|length }}</p>
+            </div>
+            <div class="text-primary text-3xl">
+                <i class="fas fa-tags"></i>
+            </div>
+        </div>
+    </div>
+    
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Active Categories</p>
+                <p class="text-2xl font-bold">{{ categories|selectattr('is_active')|list|length }}</p>
+            </div>
+            <div class="text-green-500 text-3xl">
+                <i class="fas fa-check-circle"></i>
+            </div>
+        </div>
+    </div>
+    
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">With Budgets</p>
+                <p class="text-2xl font-bold">{{ categories|selectattr('monthly_budget')|list|length }}</p>
+            </div>
+            <div class="text-blue-500 text-3xl">
+                <i class="fas fa-chart-pie"></i>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Categories Table -->
+<div class="bg-card-light dark:bg-card-dark rounded-lg shadow overflow-hidden">
+    <div class="overflow-x-auto">
+        <table class="min-w-full divide-y divide-gray-200 dark:divide-gray-700">
+            <thead class="bg-gray-50 dark:bg-gray-800">
+                <tr>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Category</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Code</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Monthly Budget</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Utilization</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Status</th>
+                    <th class="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Actions</th>
+                </tr>
+            </thead>
+            <tbody class="bg-white dark:bg-gray-900 divide-y divide-gray-200 dark:divide-gray-700">
+                {% if categories %}
+                    {% for category in categories %}
+                    <tr class="hover:bg-gray-50 dark:hover:bg-gray-800">
+                        <td class="px-6 py-4">
+                            <div class="flex items-center">
+                                {% if category.icon %}
+                                <div class="flex-shrink-0 h-10 w-10 flex items-center justify-center rounded-full" style="{% if category.color %}background-color: {{ category.color }}20;{% else %}background-color: #f3f4f6;{% endif %}">
+                                    <i class="{{ category.icon }} {% if category.color %}text-[{{ category.color }}]{% else %}text-gray-600{% endif %}"></i>
+                                </div>
+                                {% endif %}
+                                <div class="ml-4">
+                                    <a href="{{ url_for('expense_categories.view_category', category_id=category.id) }}" class="text-primary hover:underline font-medium">
+                                        {{ category.name }}
+                                    </a>
+                                    {% if category.description %}
+                                    <div class="text-xs text-gray-500">{{ category.description[:50] }}{% if category.description|length > 50 %}...{% endif %}</div>
+                                    {% endif %}
+                                </div>
+                            </div>
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% if category.code %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-gray-100 text-gray-800 dark:bg-gray-700 dark:text-gray-200">
+                                {{ category.code }}
+                            </span>
+                            {% else %}
+                            <span class="text-gray-400">-</span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% if category.monthly_budget %}
+                            €{{ '%.2f'|format(category.monthly_budget) }}
+                            {% else %}
+                            <span class="text-gray-400">No budget</span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% set util = category.monthly_utilization if category.monthly_utilization is not none else None %}
+                            {% if util is not none %}
+                                <div class="flex items-center">
+                                    <div class="w-24 bg-gray-200 dark:bg-gray-700 rounded-full h-2 mr-2">
+                                        <div class="{% if util >= (category.budget_threshold_percent or 80) %}bg-red-500{% elif util >= (category.budget_threshold_percent or 80) * 0.8 %}bg-yellow-500{% else %}bg-green-500{% endif %} h-2 rounded-full" style="width: {{ [util, 100]|min }}%"></div>
+                                    </div>
+                                    <span class="{% if util >= (category.budget_threshold_percent or 80) %}text-red-600{% elif util >= (category.budget_threshold_percent or 80) * 0.8 %}text-yellow-600{% else %}text-green-600{% endif %}">{{ util }}%</span>
+                                </div>
+                            {% else %}
+                                <span class="text-gray-400">-</span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% if category.is_active %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200">
+                                Active
+                            </span>
+                            {% else %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200">
+                                Inactive
+                            </span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-right text-sm font-medium">
+                            <div class="flex items-center justify-end gap-2">
+                                <a href="{{ url_for('expense_categories.view_category', category_id=category.id) }}" class="text-primary hover:text-primary/80" title="View">
+                                    <i class="fas fa-eye"></i>
+                                </a>
+                                <a href="{{ url_for('expense_categories.edit_category', category_id=category.id) }}" class="text-blue-600 hover:text-blue-800" title="Edit">
+                                    <i class="fas fa-edit"></i>
+                                </a>
+                            </div>
+                        </td>
+                    </tr>
+                    {% endfor %}
+                {% else %}
+                    <tr>
+                        <td colspan="6" class="px-6 py-8 text-center text-gray-500">
+                            <i class="fas fa-tags text-4xl mb-2 opacity-50"></i>
+                            <p>No expense categories found</p>
+                            <a href="{{ url_for('expense_categories.create_category') }}" class="text-primary hover:underline mt-2 inline-block">
+                                Create your first category
+                            </a>
+                        </td>
+                    </tr>
+                {% endif %}
+            </tbody>
+        </table>
+    </div>
+</div>
+
+{% endblock %}
+

app/templates/expense_categories/view.html

@@ -0,0 +1,208 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Expense Categories', 'url': url_for('expense_categories.list_categories')},
+    {'text': category.name}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-tags',
+    title_text=category.name,
+    subtitle_text=category.description if category.description else 'Expense Category Details',
+    breadcrumbs=breadcrumbs,
+    actions_html='<a href="' + url_for("expense_categories.edit_category", category_id=category.id) + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-edit mr-2"></i>Edit Category</a>'
+) }}
+
+<div class="grid grid-cols-1 lg:grid-cols-3 gap-6">
+    <!-- Category Details -->
+    <div class="lg:col-span-2 space-y-6">
+        <!-- Basic Information -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Basic Information
+            </h3>
+            
+            <div class="grid grid-cols-2 gap-4">
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Category Name</p>
+                    <div class="flex items-center">
+                        {% if category.icon %}
+                        <div class="flex-shrink-0 h-10 w-10 flex items-center justify-center rounded-full mr-3" style="{% if category.color %}background-color: {{ category.color }}20;{% else %}background-color: #f3f4f6;{% endif %}">
+                            <i class="{{ category.icon }} {% if category.color %}text-[{{ category.color }}]{% else %}text-gray-600{% endif %}"></i>
+                        </div>
+                        {% endif %}
+                        <p class="font-semibold">{{ category.name }}</p>
+                    </div>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Code</p>
+                    <p class="font-semibold">{{ category.code if category.code else '-' }}</p>
+                </div>
+                
+                <div class="col-span-2">
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Description</p>
+                    <p class="font-semibold">{{ category.description if category.description else '-' }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Status</p>
+                    {% if category.is_active %}
+                    <span class="px-2 py-1 text-xs rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200">
+                        Active
+                    </span>
+                    {% else %}
+                    <span class="px-2 py-1 text-xs rounded-full bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200">
+                        Inactive
+                    </span>
+                    {% endif %}
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Default Tax Rate</p>
+                    <p class="font-semibold">{{ '%.2f'|format(category.default_tax_rate) if category.default_tax_rate else '-' }}%</p>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Budget Information -->
+        {% if category.monthly_budget or category.quarterly_budget or category.yearly_budget %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-chart-pie mr-2"></i>Budget & Utilization
+            </h3>
+            
+            <div class="space-y-4">
+                {% if category.monthly_budget %}
+                <div>
+                    <div class="flex justify-between items-center mb-2">
+                        <span class="text-sm font-medium">Monthly Budget</span>
+                        <span class="text-sm font-semibold">€{{ '%.2f'|format(category.monthly_budget) }}</span>
+                    </div>
+                    {% if monthly_utilization is defined %}
+                    <div class="w-full bg-gray-200 dark:bg-gray-700 rounded-full h-3">
+                        <div class="{% if monthly_utilization >= category.budget_threshold_percent %}bg-red-500{% elif monthly_utilization >= category.budget_threshold_percent * 0.8 %}bg-yellow-500{% else %}bg-green-500{% endif %} h-3 rounded-full flex items-center justify-center text-xs text-white font-semibold" style="width: {{ [monthly_utilization, 100]|min }}%">
+                            {{ monthly_utilization }}%
+                        </div>
+                    </div>
+                    {% endif %}
+                </div>
+                {% endif %}
+                
+                {% if category.quarterly_budget %}
+                <div>
+                    <div class="flex justify-between items-center mb-2">
+                        <span class="text-sm font-medium">Quarterly Budget</span>
+                        <span class="text-sm font-semibold">€{{ '%.2f'|format(category.quarterly_budget) }}</span>
+                    </div>
+                    {% if quarterly_utilization is defined %}
+                    <div class="w-full bg-gray-200 dark:bg-gray-700 rounded-full h-3">
+                        <div class="{% if quarterly_utilization >= category.budget_threshold_percent %}bg-red-500{% elif quarterly_utilization >= category.budget_threshold_percent * 0.8 %}bg-yellow-500{% else %}bg-green-500{% endif %} h-3 rounded-full flex items-center justify-center text-xs text-white font-semibold" style="width: {{ [quarterly_utilization, 100]|min }}%">
+                            {{ quarterly_utilization }}%
+                        </div>
+                    </div>
+                    {% endif %}
+                </div>
+                {% endif %}
+                
+                {% if category.yearly_budget %}
+                <div>
+                    <div class="flex justify-between items-center mb-2">
+                        <span class="text-sm font-medium">Yearly Budget</span>
+                        <span class="text-sm font-semibold">€{{ '%.2f'|format(category.yearly_budget) }}</span>
+                    </div>
+                    {% if yearly_utilization is defined %}
+                    <div class="w-full bg-gray-200 dark:bg-gray-700 rounded-full h-3">
+                        <div class="{% if yearly_utilization >= category.budget_threshold_percent %}bg-red-500{% elif yearly_utilization >= category.budget_threshold_percent * 0.8 %}bg-yellow-500{% else %}bg-green-500{% endif %} h-3 rounded-full flex items-center justify-center text-xs text-white font-semibold" style="width: {{ [yearly_utilization, 100]|min }}%">
+                            {{ yearly_utilization }}%
+                        </div>
+                    </div>
+                    {% endif %}
+                </div>
+                {% endif %}
+                
+                <div class="mt-4 p-3 bg-blue-50 dark:bg-blue-900/20 rounded-lg">
+                    <p class="text-sm text-blue-800 dark:text-blue-200">
+                        <i class="fas fa-info-circle mr-1"></i>
+                        <strong>Alert Threshold:</strong> {{ category.budget_threshold_percent }}%
+                    </p>
+                </div>
+            </div>
+        </div>
+        {% endif %}
+    </div>
+    
+    <!-- Sidebar -->
+    <div class="space-y-6">
+        <!-- Settings -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-cog mr-2"></i>Settings
+            </h3>
+            
+            <div class="space-y-3">
+                <div class="flex items-center justify-between">
+                    <span class="text-sm">Requires Receipt</span>
+                    {% if category.requires_receipt %}
+                    <span class="text-green-600"><i class="fas fa-check-circle"></i> Yes</span>
+                    {% else %}
+                    <span class="text-gray-500"><i class="fas fa-times-circle"></i> No</span>
+                    {% endif %}
+                </div>
+                
+                <div class="flex items-center justify-between">
+                    <span class="text-sm">Requires Approval</span>
+                    {% if category.requires_approval %}
+                    <span class="text-green-600"><i class="fas fa-check-circle"></i> Yes</span>
+                    {% else %}
+                    <span class="text-gray-500"><i class="fas fa-times-circle"></i> No</span>
+                    {% endif %}
+                </div>
+            </div>
+        </div>
+        
+        <!-- Metadata -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-clock mr-2"></i>Metadata
+            </h3>
+            
+            <div class="space-y-3">
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Created</p>
+                    <p class="font-semibold text-sm">{{ category.created_at.strftime('%Y-%m-%d %H:%M') if category.created_at else '-' }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Last Updated</p>
+                    <p class="font-semibold text-sm">{{ category.updated_at.strftime('%Y-%m-%d %H:%M') if category.updated_at else '-' }}</p>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Actions -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-tools mr-2"></i>Actions
+            </h3>
+            
+            <div class="space-y-2">
+                <a href="{{ url_for('expense_categories.edit_category', category_id=category.id) }}" class="block w-full bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors text-center">
+                    <i class="fas fa-edit mr-2"></i>Edit Category
+                </a>
+                
+                <form method="POST" action="{{ url_for('expense_categories.delete_category', category_id=category.id) }}" onsubmit="return confirm('Are you sure you want to deactivate this category?');">
+                    <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+                    <button type="submit" class="block w-full bg-red-600 text-white px-4 py-2 rounded-lg hover:bg-red-700 transition-colors">
+                        <i class="fas fa-ban mr-2"></i>Deactivate
+                    </button>
+                </form>
+            </div>
+        </div>
+    </div>
+</div>
+
+{% endblock %}
+

app/templates/expenses/list.html

@@ -11,7 +11,12 @@
     title_text='Expenses',
     subtitle_text='Track and manage business expenses',
     breadcrumbs=breadcrumbs,
-    actions_html='<a href="' + url_for("expenses.create_expense") + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-plus mr-2"></i>New Expense</a>'
+    actions_html=''
+        + '<div class="flex gap-2">'
+        +   '<a href="' + url_for("expenses.create_expense") + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-plus mr-2"></i>New Expense</a>'
+        +   '<a href="' + url_for("mileage.create_mileage") + '" class="bg-blue-600 text-white px-4 py-2 rounded-lg hover:bg-blue-700 transition-colors"><i class="fas fa-car mr-2"></i>New Mileage</a>'
+        +   '<a href="' + url_for("per_diem.create_per_diem") + '" class="bg-emerald-600 text-white px-4 py-2 rounded-lg hover:bg-emerald-700 transition-colors"><i class="fas fa-money-bill-alt mr-2"></i>New Per Diem</a>'
+        + '</div>'
 ) }}
 
 <!-- Summary Stats -->

app/templates/mileage/form.html

@@ -0,0 +1,309 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Mileage', 'url': url_for('mileage.list_mileage')},
+    {'text': 'Edit' if mileage else 'New'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-car',
+    title_text=('Edit Mileage Entry' if mileage else 'New Mileage Entry'),
+    subtitle_text=('Update mileage details' if mileage else 'Record a new vehicle mileage entry'),
+    breadcrumbs=breadcrumbs
+) }}
+
+<div class="max-w-4xl mx-auto">
+    <form method="POST" class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+        
+        <!-- Trip Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Trip Information
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="trip_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Trip Date <span class="text-red-500">*</span>
+                    </label>
+                    <input type="date" name="trip_date" id="trip_date" required
+                           value="{{ mileage.trip_date.strftime('%Y-%m-%d') if mileage else '' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="currency_code" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Currency
+                    </label>
+                    <select name="currency_code" id="currency_code"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="EUR" {% if not mileage or mileage.currency_code == 'EUR' %}selected{% endif %}>EUR</option>
+                        <option value="USD" {% if mileage and mileage.currency_code == 'USD' %}selected{% endif %}>USD</option>
+                        <option value="GBP" {% if mileage and mileage.currency_code == 'GBP' %}selected{% endif %}>GBP</option>
+                    </select>
+                </div>
+                
+                <div class="md:col-span-2">
+                    <label for="purpose" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Purpose <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="purpose" id="purpose" required
+                           value="{{ mileage.purpose if mileage else '' }}"
+                           placeholder="e.g., Client meeting, Site visit"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div class="md:col-span-2">
+                    <label for="description" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Description
+                    </label>
+                    <textarea name="description" id="description" rows="2"
+                              placeholder="Additional details..."
+                              class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">{{ mileage.description if mileage else '' }}</textarea>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Route Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-route mr-2"></i>Route Details
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="start_location" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Start Location <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="start_location" id="start_location" required
+                           value="{{ mileage.start_location if mileage else '' }}"
+                           placeholder="e.g., Office, Home"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="end_location" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        End Location <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="end_location" id="end_location" required
+                           value="{{ mileage.end_location if mileage else '' }}"
+                           placeholder="e.g., Client site, Airport"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="distance_km" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Distance (km) <span class="text-red-500">*</span>
+                    </label>
+                    <input type="number" name="distance_km" id="distance_km" step="0.01" required
+                           value="{{ mileage.distance_km if mileage else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="rate_per_km" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Rate per km <span class="text-red-500">*</span>
+                    </label>
+                    <input type="number" name="rate_per_km" id="rate_per_km" step="0.01" required
+                           value="{{ mileage.rate_per_km if mileage else (default_rates.car if default_rates else '0.30') }}"
+                           placeholder="0.30"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                    <p class="text-xs text-gray-500 mt-1">Standard rate: €0.30/km</p>
+                </div>
+                
+                <div>
+                    <label for="start_odometer" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Start Odometer (optional)
+                    </label>
+                    <input type="number" name="start_odometer" id="start_odometer" step="1"
+                           value="{{ mileage.start_odometer if mileage and mileage.start_odometer else '' }}"
+                           placeholder="e.g., 12345"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="end_odometer" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        End Odometer (optional)
+                    </label>
+                    <input type="number" name="end_odometer" id="end_odometer" step="1"
+                           value="{{ mileage.end_odometer if mileage and mileage.end_odometer else '' }}"
+                           placeholder="e.g., 12400"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div class="md:col-span-2 flex items-center">
+                    <input type="checkbox" name="is_round_trip" id="is_round_trip"
+                           {% if mileage and mileage.is_round_trip %}checked{% endif %}
+                           class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                    <label for="is_round_trip" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                        <strong>Round Trip</strong>
+                        <span class="block text-xs text-gray-500">Double the distance for return journey</span>
+                    </label>
+                </div>
+            </div>
+            
+            <div class="mt-4 p-3 bg-blue-50 dark:bg-blue-900/20 rounded-lg">
+                <p class="text-sm text-blue-800 dark:text-blue-200">
+                    <i class="fas fa-calculator mr-1"></i>
+                    <strong>Calculated Amount:</strong> <span id="calculated_amount">0.00</span> <span id="amount_currency">EUR</span>
+                </p>
+            </div>
+        </div>
+        
+        <!-- Vehicle Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-car mr-2"></i>Vehicle Information
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-3 gap-4">
+                <div>
+                    <label for="vehicle_type" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Vehicle Type
+                    </label>
+                    <select name="vehicle_type" id="vehicle_type"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="">Select Type</option>
+                        <option value="car" {% if mileage and mileage.vehicle_type == 'car' %}selected{% endif %}>Car</option>
+                        <option value="motorcycle" {% if mileage and mileage.vehicle_type == 'motorcycle' %}selected{% endif %}>Motorcycle</option>
+                        <option value="van" {% if mileage and mileage.vehicle_type == 'van' %}selected{% endif %}>Van</option>
+                        <option value="truck" {% if mileage and mileage.vehicle_type == 'truck' %}selected{% endif %}>Truck</option>
+                    </select>
+                </div>
+                
+                <div>
+                    <label for="vehicle_description" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Vehicle Make/Model
+                    </label>
+                    <input type="text" name="vehicle_description" id="vehicle_description"
+                           value="{{ mileage.vehicle_description if mileage and mileage.vehicle_description else '' }}"
+                           placeholder="e.g., VW Golf"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="license_plate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        License Plate
+                    </label>
+                    <input type="text" name="license_plate" id="license_plate"
+                           value="{{ mileage.license_plate if mileage and mileage.license_plate else '' }}"
+                           placeholder="e.g., ABC-123"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Project & Client -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-project-diagram mr-2"></i>Association
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="project_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Project
+                    </label>
+                    <select name="project_id" id="project_id"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="">No Project</option>
+                        {% for project in projects %}
+                        <option value="{{ project.id }}" {% if mileage and mileage.project_id == project.id %}selected{% endif %}>
+                            {{ project.name }}
+                        </option>
+                        {% endfor %}
+                    </select>
+                </div>
+                
+                <div>
+                    <label for="client_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Client
+                    </label>
+                    <select name="client_id" id="client_id"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="">No Client</option>
+                        {% for client in clients %}
+                        <option value="{{ client.id }}" {% if mileage and mileage.client_id == client.id %}selected{% endif %}>
+                            {{ client.name }}
+                        </option>
+                        {% endfor %}
+                    </select>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Notes -->
+        <div class="mb-6">
+            <label for="notes" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                Notes
+            </label>
+            <textarea name="notes" id="notes" rows="3"
+                      placeholder="Additional notes..."
+                      class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">{{ mileage.notes if mileage else '' }}</textarea>
+        </div>
+        
+        <!-- Create Expense Option -->
+        {% if not mileage %}
+        <div class="mb-6">
+            <div class="flex items-center">
+                <input type="checkbox" name="create_expense" id="create_expense" checked
+                       class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                <label for="create_expense" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                    <strong>Create linked expense entry</strong>
+                    <span class="block text-xs text-gray-500">Automatically create an expense record for this mileage</span>
+                </label>
+            </div>
+        </div>
+        {% endif %}
+        
+        <!-- Actions -->
+        <div class="flex items-center justify-between pt-4 border-t border-gray-200 dark:border-gray-700">
+            <a href="{{ url_for('mileage.view_mileage', mileage_id=mileage.id) if mileage else url_for('mileage.list_mileage') }}" 
+               class="px-4 py-2 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700 transition-colors">
+                <i class="fas fa-times mr-2"></i>Cancel
+            </a>
+            
+            <button type="submit" class="bg-primary text-white px-6 py-2 rounded-lg hover:bg-primary/90 transition-colors">
+                <i class="fas fa-save mr-2"></i>{{ 'Update Mileage' if mileage else 'Create Mileage Entry' }}
+            </button>
+        </div>
+    </form>
+</div>
+
+<script>
+// Calculate and display amount
+function updateAmount() {
+    const distance = parseFloat(document.getElementById('distance_km').value) || 0;
+    const rate = parseFloat(document.getElementById('rate_per_km').value) || 0;
+    const isRoundTrip = document.getElementById('is_round_trip').checked;
+    const currency = document.getElementById('currency_code').value;
+    
+    let amount = distance * rate;
+    if (isRoundTrip) {
+        amount *= 2;
+    }
+    
+    document.getElementById('calculated_amount').textContent = amount.toFixed(2);
+    document.getElementById('amount_currency').textContent = currency;
+}
+
+document.getElementById('distance_km').addEventListener('input', updateAmount);
+document.getElementById('rate_per_km').addEventListener('input', updateAmount);
+document.getElementById('is_round_trip').addEventListener('change', updateAmount);
+document.getElementById('currency_code').addEventListener('change', updateAmount);
+
+// Set default trip date to today if creating new
+{% if not mileage %}
+document.getElementById('trip_date').value = new Date().toISOString().split('T')[0];
+{% endif %}
+
+// Initial calculation
+updateAmount();
+</script>
+
+{% endblock %}
+

app/templates/mileage/list.html

@@ -0,0 +1,214 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Mileage'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-car',
+    title_text='Mileage Tracking',
+    subtitle_text='Track and manage vehicle mileage expenses',
+    breadcrumbs=breadcrumbs,
+    actions_html='<a href="' + url_for("mileage.create_mileage") + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-plus mr-2"></i>New Mileage Entry</a>'
+) }}
+
+<!-- Summary Stats -->
+<div class="grid grid-cols-1 md:grid-cols-3 gap-4 mb-6">
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Total Distance</p>
+                <p class="text-2xl font-bold">{{ '%.2f'|format(total_distance) }} km</p>
+            </div>
+            <div class="text-primary text-3xl">
+                <i class="fas fa-route"></i>
+            </div>
+        </div>
+    </div>
+    
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Total Amount</p>
+                <p class="text-2xl font-bold">€{{ '%.2f'|format(total_amount) }}</p>
+            </div>
+            <div class="text-green-500 text-3xl">
+                <i class="fas fa-euro-sign"></i>
+            </div>
+        </div>
+    </div>
+    
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Total Entries</p>
+                <p class="text-2xl font-bold">{{ pagination.total if pagination else (mileage_entries|length) }}</p>
+            </div>
+            <div class="text-blue-500 text-3xl">
+                <i class="fas fa-list"></i>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Filter Form -->
+<div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow mb-6">
+    <h2 class="text-lg font-semibold mb-4">Filter Mileage</h2>
+    <form method="GET" class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-4">
+        <div>
+            <label for="search" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Search</label>
+            <input type="text" name="search" id="search" value="{{ search or '' }}" 
+                   placeholder="Purpose, location..." 
+                   class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+        </div>
+        
+        <div>
+            <label for="status" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Status</label>
+            <select name="status" id="status" class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                <option value="">All Statuses</option>
+                <option value="pending" {% if status == 'pending' %}selected{% endif %}>Pending</option>
+                <option value="approved" {% if status == 'approved' %}selected{% endif %}>Approved</option>
+                <option value="rejected" {% if status == 'rejected' %}selected{% endif %}>Rejected</option>
+                <option value="reimbursed" {% if status == 'reimbursed' %}selected{% endif %}>Reimbursed</option>
+            </select>
+        </div>
+        
+        <div>
+            <label for="project_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Project</label>
+            <select name="project_id" id="project_id" class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                <option value="">All Projects</option>
+                {% for project in projects %}
+                <option value="{{ project.id }}" {% if project_id == project.id %}selected{% endif %}>{{ project.name }}</option>
+                {% endfor %}
+            </select>
+        </div>
+        
+        <div>
+            <label for="client_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Client</label>
+            <select name="client_id" id="client_id" class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                <option value="">All Clients</option>
+                {% for client in clients %}
+                <option value="{{ client.id }}" {% if client_id == client.id %}selected{% endif %}>{{ client.name }}</option>
+                {% endfor %}
+            </select>
+        </div>
+        
+        <div>
+            <label for="start_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Start Date</label>
+            <input type="date" name="start_date" id="start_date" value="{{ start_date or '' }}" 
+                   class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+        </div>
+        
+        <div>
+            <label for="end_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">End Date</label>
+            <input type="date" name="end_date" id="end_date" value="{{ end_date or '' }}" 
+                   class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+        </div>
+        
+        <div class="flex items-end gap-2 md:col-span-2">
+            <button type="submit" class="flex-1 bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors">
+                <i class="fas fa-filter mr-2"></i>Filter
+            </button>
+            <a href="{{ url_for('mileage.list_mileage') }}" class="px-4 py-2 bg-gray-200 dark:bg-gray-700 rounded-lg hover:bg-gray-300 dark:hover:bg-gray-600 transition-colors">
+                <i class="fas fa-times"></i>
+            </a>
+        </div>
+    </form>
+</div>
+
+<!-- Mileage Table -->
+<div class="bg-card-light dark:bg-card-dark rounded-lg shadow overflow-hidden">
+    <div class="overflow-x-auto">
+        <table class="min-w-full divide-y divide-gray-200 dark:divide-gray-700">
+            <thead class="bg-gray-50 dark:bg-gray-800">
+                <tr>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Date</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Purpose</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Route</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Distance</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Amount</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Status</th>
+                    <th class="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Actions</th>
+                </tr>
+            </thead>
+            <tbody class="bg-white dark:bg-gray-900 divide-y divide-gray-200 dark:divide-gray-700">
+                {% if mileage_entries %}
+                    {% for entry in mileage_entries %}
+                    <tr class="hover:bg-gray-50 dark:hover:bg-gray-800">
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {{ entry.date.strftime('%Y-%m-%d') if entry.date else (entry.trip_date.strftime('%Y-%m-%d') if entry.trip_date else '-') }}
+                        </td>
+                        <td class="px-6 py-4 text-sm">
+                            <a href="{{ url_for('mileage.view_mileage', mileage_id=entry.id) }}" class="text-primary hover:underline font-medium">
+                                {{ entry.purpose }}
+                            </a>
+                            {% if entry.project %}
+                            <div class="text-xs text-gray-500">{{ entry.project.name }}</div>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 text-sm">
+                            <div class="flex flex-col">
+                                <span class="text-gray-600">{{ entry.start_location }}</span>
+                                <i class="fas fa-arrow-down text-xs text-gray-400 my-1"></i>
+                                <span class="text-gray-600">{{ entry.end_location }}</span>
+                            </div>
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
+                            {{ '%.2f'|format(entry.distance_km) }} km
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
+                            {{ entry.currency_code or 'EUR' }} {{ '%.2f'|format(entry.total_amount or (entry.calculated_amount or 0)) }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% if entry.status == 'pending' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-yellow-100 text-yellow-800 dark:bg-yellow-900 dark:text-yellow-200">
+                                Pending
+                            </span>
+                            {% elif entry.status == 'approved' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200">
+                                Approved
+                            </span>
+                            {% elif entry.status == 'rejected' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-red-100 text-red-800 dark:bg-red-900 dark:text-red-200">
+                                Rejected
+                            </span>
+                            {% elif entry.status == 'reimbursed' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-blue-100 text-blue-800 dark:bg-blue-900 dark:text-blue-200">
+                                Reimbursed
+                            </span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-right text-sm font-medium">
+                            <div class="flex items-center justify-end gap-2">
+                                <a href="{{ url_for('mileage.view_mileage', mileage_id=entry.id) }}" class="text-primary hover:text-primary/80" title="View">
+                                    <i class="fas fa-eye"></i>
+                                </a>
+                                {% if current_user.is_admin or entry.user_id == current_user.id %}
+                                <a href="{{ url_for('mileage.edit_mileage', mileage_id=entry.id) }}" class="text-blue-600 hover:text-blue-800" title="Edit">
+                                    <i class="fas fa-edit"></i>
+                                </a>
+                                {% endif %}
+                            </div>
+                        </td>
+                    </tr>
+                    {% endfor %}
+                {% else %}
+                    <tr>
+                        <td colspan="7" class="px-6 py-8 text-center text-gray-500">
+                            <i class="fas fa-car text-4xl mb-2 opacity-50"></i>
+                            <p>No mileage entries found</p>
+                            <a href="{{ url_for('mileage.create_mileage') }}" class="text-primary hover:underline mt-2 inline-block">
+                                Create your first mileage entry
+                            </a>
+                        </td>
+                    </tr>
+                {% endif %}
+            </tbody>
+        </table>
+    </div>
+</div>
+
+{% endblock %}
+

app/templates/mileage/view.html

@@ -0,0 +1,302 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Mileage', 'url': url_for('mileage.list_mileage')},
+    {'text': 'Mileage #' + mileage.id|string}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-car',
+    title_text='Mileage Entry #' + mileage.id|string,
+    subtitle_text=mileage.purpose,
+    breadcrumbs=breadcrumbs,
+    actions_html='<a href="' + url_for("mileage.edit_mileage", mileage_id=mileage.id) + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-edit mr-2"></i>Edit</a>' if current_user.is_admin or mileage.user_id == current_user.id else ''
+) }}
+
+<div class="grid grid-cols-1 lg:grid-cols-3 gap-6">
+    <!-- Main Content -->
+    <div class="lg:col-span-2 space-y-6">
+        <!-- Trip Details -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-route mr-2"></i>Trip Details
+            </h3>
+            
+            <div class="grid grid-cols-2 gap-4">
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Trip Date</p>
+                    <p class="font-semibold">{{ mileage.trip_date.strftime('%Y-%m-%d') if mileage.trip_date else (mileage.date.strftime('%Y-%m-%d') if mileage.date else '-') }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">User</p>
+                    <p class="font-semibold">{{ mileage.user.full_name if mileage.user and mileage.user.full_name else (mileage.user.username if mileage.user else '-') }}</p>
+                </div>
+                
+                <div class="col-span-2">
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Purpose</p>
+                    <p class="font-semibold">{{ mileage.purpose }}</p>
+                </div>
+                
+                {% if mileage.description %}
+                <div class="col-span-2">
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Description</p>
+                    <p class="font-semibold">{{ mileage.description }}</p>
+                </div>
+                {% endif %}
+                
+                <div class="col-span-2">
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-2">Route</p>
+                    <div class="flex items-center p-3 bg-gray-50 dark:bg-gray-800 rounded-lg">
+                        <div class="flex-1">
+                            <div class="flex items-center mb-2">
+                                <i class="fas fa-map-marker-alt text-green-500 mr-2"></i>
+                                <span class="font-semibold">{{ mileage.start_location }}</span>
+                            </div>
+                            <div class="flex items-center ml-1">
+                                <i class="fas fa-arrow-down text-gray-400 text-sm mr-2"></i>
+                                <span class="text-sm text-gray-600 dark:text-gray-400">{{ '%.2f'|format(mileage.distance_km) }} km</span>
+                            </div>
+                            <div class="flex items-center mt-2">
+                                <i class="fas fa-map-marker-alt text-red-500 mr-2"></i>
+                                <span class="font-semibold">{{ mileage.end_location }}</span>
+                            </div>
+                        </div>
+                        {% if mileage.is_round_trip %}
+                        <div class="ml-4 px-3 py-1 bg-blue-100 text-blue-800 dark:bg-blue-900 dark:text-blue-200 rounded-full text-xs font-semibold">
+                            Round Trip
+                        </div>
+                        {% endif %}
+                    </div>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Distance</p>
+                    <p class="font-semibold text-lg">{{ '%.2f'|format(mileage.distance_km) }} km</p>
+                    {% if mileage.is_round_trip %}
+                    <p class="text-xs text-gray-500">Total: {{ '%.2f'|format(mileage.distance_km * 2) }} km</p>
+                    {% endif %}
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Rate per km</p>
+                    <p class="font-semibold text-lg">{{ mileage.currency_code or 'EUR' }} {{ '%.2f'|format(mileage.rate_per_km) }}</p>
+                </div>
+                
+                <div class="col-span-2 mt-2">
+                    <div class="p-4 bg-primary/10 rounded-lg">
+                        <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Total Amount</p>
+                        <p class="font-bold text-2xl text-primary">{{ mileage.currency_code or 'EUR' }} {{ '%.2f'|format(mileage.total_amount or (mileage.calculated_amount or 0)) }}</p>
+                    </div>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Vehicle Information -->
+        {% if mileage.vehicle_type or mileage.vehicle_description or mileage.license_plate %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-car mr-2"></i>Vehicle Information
+            </h3>
+            
+            <div class="grid grid-cols-3 gap-4">
+                {% if mileage.vehicle_type %}
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Type</p>
+                    <p class="font-semibold">{{ mileage.vehicle_type|title }}</p>
+                </div>
+                {% endif %}
+                
+                {% if mileage.vehicle_description %}
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Make/Model</p>
+                    <p class="font-semibold">{{ mileage.vehicle_description }}</p>
+                </div>
+                {% endif %}
+                
+                {% if mileage.license_plate %}
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">License Plate</p>
+                    <p class="font-semibold">{{ mileage.license_plate }}</p>
+                </div>
+                {% endif %}
+                
+                {% if mileage.start_odometer and mileage.end_odometer %}
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Start Odometer</p>
+                    <p class="font-semibold">{{ mileage.start_odometer }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">End Odometer</p>
+                    <p class="font-semibold">{{ mileage.end_odometer }}</p>
+                </div>
+                {% endif %}
+            </div>
+        </div>
+        {% endif %}
+        
+        <!-- Association -->
+        {% if mileage.project or mileage.client %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-project-diagram mr-2"></i>Association
+            </h3>
+            
+            <div class="grid grid-cols-2 gap-4">
+                {% if mileage.project %}
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Project</p>
+                    <a href="{{ url_for('projects.view_project', project_id=mileage.project_id) }}" class="text-primary hover:underline font-semibold">
+                        {{ mileage.project.name }}
+                    </a>
+                </div>
+                {% endif %}
+                
+                {% if mileage.client %}
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Client</p>
+                    <a href="{{ url_for('clients.view_client', client_id=mileage.client_id) }}" class="text-primary hover:underline font-semibold">
+                        {{ mileage.client.name }}
+                    </a>
+                </div>
+                {% endif %}
+            </div>
+        </div>
+        {% endif %}
+        
+        <!-- Notes -->
+        {% if mileage.notes %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-sticky-note mr-2"></i>Notes
+            </h3>
+            <p class="text-gray-700 dark:text-gray-300">{{ mileage.notes }}</p>
+        </div>
+        {% endif %}
+    </div>
+    
+    <!-- Sidebar -->
+    <div class="space-y-6">
+        <!-- Status -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Status
+            </h3>
+            
+            <div class="mb-4">
+                {% if mileage.status == 'pending' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-yellow-100 text-yellow-800 dark:bg-yellow-900 dark:text-yellow-200 font-semibold">
+                    <i class="fas fa-clock mr-1"></i>Pending Approval
+                </span>
+                {% elif mileage.status == 'approved' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200 font-semibold">
+                    <i class="fas fa-check-circle mr-1"></i>Approved
+                </span>
+                {% elif mileage.status == 'rejected' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-red-100 text-red-800 dark:bg-red-900 dark:text-red-200 font-semibold">
+                    <i class="fas fa-times-circle mr-1"></i>Rejected
+                </span>
+                {% elif mileage.status == 'reimbursed' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-blue-100 text-blue-800 dark:bg-blue-900 dark:text-blue-200 font-semibold">
+                    <i class="fas fa-money-bill mr-1"></i>Reimbursed
+                </span>
+                {% endif %}
+            </div>
+            
+            {% if mileage.approved_by %}
+            <div class="mt-4">
+                <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">{% if mileage.status == 'approved' %}Approved By{% else %}Reviewed By{% endif %}</p>
+                <p class="font-semibold">{{ mileage.approver.full_name if mileage.approver and mileage.approver.full_name else (mileage.approver.username if mileage.approver else '-') }}</p>
+                {% if mileage.approved_at %}
+                <p class="text-xs text-gray-500 mt-1">{{ mileage.approved_at.strftime('%Y-%m-%d %H:%M') }}</p>
+                {% endif %}
+            </div>
+            {% endif %}
+            
+            {% if mileage.status == 'rejected' and mileage.rejection_reason %}
+            <div class="mt-4 p-3 bg-red-50 dark:bg-red-900/20 rounded-lg">
+                <p class="text-sm text-red-800 dark:text-red-200">
+                    <strong>Rejection Reason:</strong><br>
+                    {{ mileage.rejection_reason }}
+                </p>
+            </div>
+            {% endif %}
+            
+            {% if mileage.approval_notes %}
+            <div class="mt-4 p-3 bg-blue-50 dark:bg-blue-900/20 rounded-lg">
+                <p class="text-sm text-blue-800 dark:text-blue-200">
+                    <strong>Approval Notes:</strong><br>
+                    {{ mileage.approval_notes }}
+                </p>
+            </div>
+            {% endif %}
+        </div>
+        
+        <!-- Actions for Admin -->
+        {% if current_user.is_admin and mileage.status == 'pending' %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-gavel mr-2"></i>Admin Actions
+            </h3>
+            
+            <form method="POST" action="{{ url_for('mileage.approve_mileage', mileage_id=mileage.id) }}" class="mb-3">
+                <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+                <textarea name="approval_notes" placeholder="Optional approval notes..." rows="2" 
+                          class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg mb-2 text-sm dark:bg-gray-700"></textarea>
+                <button type="submit" class="w-full bg-green-600 text-white px-4 py-2 rounded-lg hover:bg-green-700 transition-colors">
+                    <i class="fas fa-check mr-2"></i>Approve
+                </button>
+            </form>
+            
+            <form method="POST" action="{{ url_for('mileage.reject_mileage', mileage_id=mileage.id) }}">
+                <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+                <textarea name="rejection_reason" placeholder="Rejection reason (required)" rows="2" required
+                          class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg mb-2 text-sm dark:bg-gray-700"></textarea>
+                <button type="submit" class="w-full bg-red-600 text-white px-4 py-2 rounded-lg hover:bg-red-700 transition-colors">
+                    <i class="fas fa-times mr-2"></i>Reject
+                </button>
+            </form>
+        </div>
+        {% endif %}
+        
+        {% if current_user.is_admin and mileage.status == 'approved' %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-money-bill mr-2"></i>Reimbursement
+            </h3>
+            
+            <form method="POST" action="{{ url_for('mileage.mark_reimbursed', mileage_id=mileage.id) }}">
+                <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+                <button type="submit" class="w-full bg-blue-600 text-white px-4 py-2 rounded-lg hover:bg-blue-700 transition-colors">
+                    <i class="fas fa-check mr-2"></i>Mark as Reimbursed
+                </button>
+            </form>
+        </div>
+        {% endif %}
+        
+        <!-- Metadata -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-clock mr-2"></i>Metadata
+            </h3>
+            
+            <div class="space-y-3">
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Created</p>
+                    <p class="font-semibold text-sm">{{ mileage.created_at.strftime('%Y-%m-%d %H:%M') if mileage.created_at else '-' }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Last Updated</p>
+                    <p class="font-semibold text-sm">{{ mileage.updated_at.strftime('%Y-%m-%d %H:%M') if mileage.updated_at else '-' }}</p>
+                </div>
+            </div>
+        </div>
+    </div>
+</div>
+
+{% endblock %}
+

app/templates/per_diem/form.html

@@ -0,0 +1,230 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Per Diem', 'url': url_for('per_diem.list_per_diem')},
+    {'text': 'Edit' if per_diem else 'New'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-money-bill-alt',
+    title_text=('Edit Per Diem Claim' if per_diem else 'New Per Diem Claim'),
+    subtitle_text=('Update claim details' if per_diem else 'Create a new per diem claim'),
+    breadcrumbs=breadcrumbs
+) }}
+
+<div class="max-w-4xl mx-auto">
+    <form method="POST" class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+        
+        <!-- Trip Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Trip Information
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div class="md:col-span-2">
+                    <label for="trip_purpose" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Trip Purpose <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="trip_purpose" id="trip_purpose" required
+                           value="{{ per_diem.trip_purpose if per_diem else '' }}"
+                           placeholder="e.g., Business trip to Berlin"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="start_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Start Date <span class="text-red-500">*</span>
+                    </label>
+                    <input type="date" name="start_date" id="start_date" required
+                           value="{{ per_diem.start_date.strftime('%Y-%m-%d') if per_diem else '' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="end_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        End Date <span class="text-red-500">*</span>
+                    </label>
+                    <input type="date" name="end_date" id="end_date" required
+                           value="{{ per_diem.end_date.strftime('%Y-%m-%d') if per_diem else '' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="country" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Country <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="country" id="country" required
+                           value="{{ per_diem.country if per_diem else '' }}"
+                           placeholder="e.g., DE, US, GB"
+                           maxlength="2"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="city" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        City
+                    </label>
+                    <input type="text" name="city" id="city"
+                           value="{{ per_diem.city if per_diem and per_diem.city else '' }}"
+                           placeholder="e.g., Berlin"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Days Calculation -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-calendar mr-2"></i>Days Calculation
+            </h3>
+            
+            <div class="mb-4">
+                <div class="flex items-center">
+                    <input type="checkbox" name="auto_calculate_days" id="auto_calculate_days" checked
+                           class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                    <label for="auto_calculate_days" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                        <strong>Auto-calculate days from dates</strong>
+                    </label>
+                </div>
+            </div>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="full_days" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Full Days
+                    </label>
+                    <input type="number" name="full_days" id="full_days" min="0"
+                           value="{{ per_diem.full_days if per_diem else '0' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="half_days" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Half Days
+                    </label>
+                    <input type="number" name="half_days" id="half_days" min="0"
+                           value="{{ per_diem.half_days if per_diem else '0' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Meal Deductions -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-utensils mr-2"></i>Provided Meals (Deductions)
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-3 gap-4">
+                <div>
+                    <label for="breakfast_provided" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Breakfasts Provided
+                    </label>
+                    <input type="number" name="breakfast_provided" id="breakfast_provided" min="0"
+                           value="{{ per_diem.breakfast_provided if per_diem else '0' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="lunch_provided" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Lunches Provided
+                    </label>
+                    <input type="number" name="lunch_provided" id="lunch_provided" min="0"
+                           value="{{ per_diem.lunch_provided if per_diem else '0' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="dinner_provided" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Dinners Provided
+                    </label>
+                    <input type="number" name="dinner_provided" id="dinner_provided" min="0"
+                           value="{{ per_diem.dinner_provided if per_diem else '0' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Project & Client -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-project-diagram mr-2"></i>Association
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="project_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Project
+                    </label>
+                    <select name="project_id" id="project_id"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="">No Project</option>
+                        {% for project in projects %}
+                        <option value="{{ project.id }}" {% if per_diem and per_diem.project_id == project.id %}selected{% endif %}>
+                            {{ project.name }}
+                        </option>
+                        {% endfor %}
+                    </select>
+                </div>
+                
+                <div>
+                    <label for="client_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Client
+                    </label>
+                    <select name="client_id" id="client_id"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="">No Client</option>
+                        {% for client in clients %}
+                        <option value="{{ client.id }}" {% if per_diem and per_diem.client_id == client.id %}selected{% endif %}>
+                            {{ client.name }}
+                        </option>
+                        {% endfor %}
+                    </select>
+                </div>
+            </div>
+        </div>
+        
+        <!-- Notes -->
+        <div class="mb-6">
+            <label for="notes" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                Notes
+            </label>
+            <textarea name="notes" id="notes" rows="3"
+                      placeholder="Additional notes..."
+                      class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">{{ per_diem.notes if per_diem else '' }}</textarea>
+        </div>
+        
+        <!-- Create Expense Option -->
+        {% if not per_diem %}
+        <div class="mb-6">
+            <div class="flex items-center">
+                <input type="checkbox" name="create_expense" id="create_expense" checked
+                       class="h-4 w-4 text-primary focus:ring-primary border-gray-300 rounded">
+                <label for="create_expense" class="ml-2 text-sm text-gray-700 dark:text-gray-300">
+                    <strong>Create linked expense entry</strong>
+                    <span class="block text-xs text-gray-500">Automatically create an expense record for this per diem</span>
+                </label>
+            </div>
+        </div>
+        {% endif %}
+        
+        <!-- Actions -->
+        <div class="flex items-center justify-between pt-4 border-t border-gray-200 dark:border-gray-700">
+            <a href="{{ url_for('per_diem.view_per_diem', per_diem_id=per_diem.id) if per_diem else url_for('per_diem.list_per_diem') }}" 
+               class="px-4 py-2 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700 transition-colors">
+                <i class="fas fa-times mr-2"></i>Cancel
+            </a>
+            
+            <button type="submit" class="bg-primary text-white px-6 py-2 rounded-lg hover:bg-primary/90 transition-colors">
+                <i class="fas fa-save mr-2"></i>{{ 'Update Claim' if per_diem else 'Create Claim' }}
+            </button>
+        </div>
+    </form>
+</div>
+
+{% endblock %}
+

app/templates/per_diem/list.html

@@ -0,0 +1,182 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Per Diem'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-money-bill-alt',
+    title_text='Per Diem Claims',
+    subtitle_text='Manage daily allowance claims',
+    breadcrumbs=breadcrumbs,
+    actions_html='<div class="flex gap-2"><a href="' + url_for("per_diem.list_rates") + '" class="bg-gray-600 text-white px-4 py-2 rounded-lg hover:bg-gray-700 transition-colors"><i class="fas fa-list-alt mr-2"></i>Manage Rates</a><a href="' + url_for("per_diem.create_per_diem") + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-plus mr-2"></i>New Claim</a></div>'
+) }}
+
+<!-- Summary Stats -->
+<div class="grid grid-cols-1 md:grid-cols-2 gap-4 mb-6">
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Total Claims</p>
+                <p class="text-2xl font-bold">{{ pagination.total if pagination else (per_diem_claims|length) }}</p>
+            </div>
+            <div class="text-primary text-3xl">
+                <i class="fas fa-list"></i>
+            </div>
+        </div>
+    </div>
+    
+    <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <div class="flex items-center justify-between">
+            <div>
+                <p class="text-sm text-gray-600 dark:text-gray-400">Total Amount</p>
+                <p class="text-2xl font-bold">€{{ '%.2f'|format(total_amount) }}</p>
+            </div>
+            <div class="text-green-500 text-3xl">
+                <i class="fas fa-euro-sign"></i>
+            </div>
+        </div>
+    </div>
+</div>
+
+<!-- Filter Form -->
+<div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow mb-6">
+    <h2 class="text-lg font-semibold mb-4">Filter Claims</h2>
+    <form method="GET" class="grid grid-cols-1 md:grid-cols-2 lg:grid-cols-4 gap-4">
+        <div>
+            <label for="status" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Status</label>
+            <select name="status" id="status" class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                <option value="">All Statuses</option>
+                <option value="pending" {% if status == 'pending' %}selected{% endif %}>Pending</option>
+                <option value="approved" {% if status == 'approved' %}selected{% endif %}>Approved</option>
+                <option value="rejected" {% if status == 'rejected' %}selected{% endif %}>Rejected</option>
+                <option value="reimbursed" {% if status == 'reimbursed' %}selected{% endif %}>Reimbursed</option>
+            </select>
+        </div>
+        
+        <div>
+            <label for="project_id" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Project</label>
+            <select name="project_id" id="project_id" class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                <option value="">All Projects</option>
+                {% for project in projects %}
+                <option value="{{ project.id }}" {% if project_id == project.id %}selected{% endif %}>{{ project.name }}</option>
+                {% endfor %}
+            </select>
+        </div>
+        
+        <div>
+            <label for="start_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">Start Date</label>
+            <input type="date" name="start_date" id="start_date" value="{{ start_date or '' }}" 
+                   class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+        </div>
+        
+        <div>
+            <label for="end_date" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">End Date</label>
+            <input type="date" name="end_date" id="end_date" value="{{ end_date or '' }}" 
+                   class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+        </div>
+        
+        <div class="flex items-end gap-2 md:col-span-2 lg:col-span-4">
+            <button type="submit" class="flex-1 bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors">
+                <i class="fas fa-filter mr-2"></i>Filter
+            </button>
+            <a href="{{ url_for('per_diem.list_per_diem') }}" class="px-4 py-2 bg-gray-200 dark:bg-gray-700 rounded-lg hover:bg-gray-300 dark:hover:bg-gray-600 transition-colors">
+                <i class="fas fa-times"></i>
+            </a>
+        </div>
+    </form>
+</div>
+
+<!-- Claims Table -->
+<div class="bg-card-light dark:bg-card-dark rounded-lg shadow overflow-hidden">
+    <div class="overflow-x-auto">
+        <table class="min-w-full divide-y divide-gray-200 dark:divide-gray-700">
+            <thead class="bg-gray-50 dark:bg-gray-800">
+                <tr>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Period</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Purpose</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Location</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Days</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Amount</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Status</th>
+                    <th class="px-6 py-3 text-right text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Actions</th>
+                </tr>
+            </thead>
+            <tbody class="bg-white dark:bg-gray-900 divide-y divide-gray-200 dark:divide-gray-700">
+                {% if per_diem_claims %}
+                    {% for claim in per_diem_claims %}
+                    <tr class="hover:bg-gray-50 dark:hover:bg-gray-800">
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {{ claim.start_date.strftime('%Y-%m-%d') }}<br>
+                            <span class="text-xs text-gray-500">to {{ claim.end_date.strftime('%Y-%m-%d') }}</span>
+                        </td>
+                        <td class="px-6 py-4 text-sm">
+                            <a href="{{ url_for('per_diem.view_per_diem', per_diem_id=claim.id) }}" class="text-primary hover:underline font-medium">
+                                {{ claim.trip_purpose }}
+                            </a>
+                            {% if claim.project %}
+                            <div class="text-xs text-gray-500">{{ claim.project.name }}</div>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 text-sm">
+                            {{ claim.city + ', ' if claim.city else '' }}{{ claim.country }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {{ claim.total_days if claim.total_days else ((claim.full_days or 0) + (claim.half_days or 0) * 0.5) }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
+                            {{ claim.currency_code or 'EUR' }} {{ '%.2f'|format(claim.calculated_amount or 0) }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% if claim.status == 'pending' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-yellow-100 text-yellow-800 dark:bg-yellow-900 dark:text-yellow-200">
+                                Pending
+                            </span>
+                            {% elif claim.status == 'approved' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200">
+                                Approved
+                            </span>
+                            {% elif claim.status == 'rejected' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-red-100 text-red-800 dark:bg-red-900 dark:text-red-200">
+                                Rejected
+                            </span>
+                            {% elif claim.status == 'reimbursed' %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-blue-100 text-blue-800 dark:bg-blue-900 dark:text-blue-200">
+                                Reimbursed
+                            </span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-right text-sm font-medium">
+                            <div class="flex items-center justify-end gap-2">
+                                <a href="{{ url_for('per_diem.view_per_diem', per_diem_id=claim.id) }}" class="text-primary hover:text-primary/80" title="View">
+                                    <i class="fas fa-eye"></i>
+                                </a>
+                                {% if current_user.is_admin or claim.user_id == current_user.id %}
+                                <a href="{{ url_for('per_diem.edit_per_diem', per_diem_id=claim.id) }}" class="text-blue-600 hover:text-blue-800" title="Edit">
+                                    <i class="fas fa-edit"></i>
+                                </a>
+                                {% endif %}
+                            </div>
+                        </td>
+                    </tr>
+                    {% endfor %}
+                {% else %}
+                    <tr>
+                        <td colspan="7" class="px-6 py-8 text-center text-gray-500">
+                            <i class="fas fa-money-bill-alt text-4xl mb-2 opacity-50"></i>
+                            <p>No per diem claims found</p>
+                            <a href="{{ url_for('per_diem.create_per_diem') }}" class="text-primary hover:underline mt-2 inline-block">
+                                Create your first claim
+                            </a>
+                        </td>
+                    </tr>
+                {% endif %}
+            </tbody>
+        </table>
+    </div>
+</div>
+
+{% endblock %}
+

app/templates/per_diem/rate_form.html

@@ -0,0 +1,175 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Per Diem', 'url': url_for('per_diem.list_per_diem')},
+    {'text': 'Rates', 'url': url_for('per_diem.list_rates')},
+    {'text': 'Edit' if rate else 'New'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-list-alt',
+    title_text=('Edit Per Diem Rate' if rate else 'New Per Diem Rate'),
+    subtitle_text=('Update rate details' if rate else 'Create a new per diem rate'),
+    breadcrumbs=breadcrumbs
+) %}
+
+<div class="max-w-4xl mx-auto">
+    <form method="POST" class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+        <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+        
+        <!-- Location Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-map-marker-alt mr-2"></i>Location
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="country" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Country Code <span class="text-red-500">*</span>
+                    </label>
+                    <input type="text" name="country" id="country" required
+                           value="{{ rate.country if rate else '' }}"
+                           placeholder="e.g., DE, US, GB"
+                           maxlength="2"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="city" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        City (optional)
+                    </label>
+                    <input type="text" name="city" id="city"
+                           value="{{ rate.city if rate and rate.city else '' }}"
+                           placeholder="e.g., Berlin"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Rate Information -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-euro-sign mr-2"></i>Rates
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-3 gap-4">
+                <div>
+                    <label for="full_day_rate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Full Day Rate <span class="text-red-500">*</span>
+                    </label>
+                    <input type="number" name="full_day_rate" id="full_day_rate" step="0.01" required
+                           value="{{ rate.full_day_rate if rate else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="half_day_rate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Half Day Rate <span class="text-red-500">*</span>
+                    </label>
+                    <input type="number" name="half_day_rate" id="half_day_rate" step="0.01" required
+                           value="{{ rate.half_day_rate if rate else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="currency_code" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Currency
+                    </label>
+                    <select name="currency_code" id="currency_code"
+                            class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                        <option value="EUR" {% if not rate or rate.currency_code == 'EUR' %}selected{% endif %}>EUR</option>
+                        <option value="USD" {% if rate and rate.currency_code == 'USD' %}selected{% endif %}>USD</option>
+                        <option value="GBP" {% if rate and rate.currency_code == 'GBP' %}selected{% endif %}>GBP</option>
+                    </select>
+                </div>
+                
+                <div>
+                    <label for="breakfast_rate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Breakfast Deduction
+                    </label>
+                    <input type="number" name="breakfast_rate" id="breakfast_rate" step="0.01"
+                           value="{{ rate.breakfast_rate if rate and rate.breakfast_rate else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="lunch_rate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Lunch Deduction
+                    </label>
+                    <input type="number" name="lunch_rate" id="lunch_rate" step="0.01"
+                           value="{{ rate.lunch_rate if rate and rate.lunch_rate else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="dinner_rate" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Dinner Deduction
+                    </label>
+                    <input type="number" name="dinner_rate" id="dinner_rate" step="0.01"
+                           value="{{ rate.dinner_rate if rate and rate.dinner_rate else '' }}"
+                           placeholder="0.00"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Effective Period -->
+        <div class="mb-6">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-calendar mr-2"></i>Effective Period
+            </h3>
+            
+            <div class="grid grid-cols-1 md:grid-cols-2 gap-4">
+                <div>
+                    <label for="effective_from" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Effective From <span class="text-red-500">*</span>
+                    </label>
+                    <input type="date" name="effective_from" id="effective_from" required
+                           value="{{ rate.effective_from.strftime('%Y-%m-%d') if rate else '' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+                
+                <div>
+                    <label for="effective_to" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                        Effective To (optional)
+                    </label>
+                    <input type="date" name="effective_to" id="effective_to"
+                           value="{{ rate.effective_to.strftime('%Y-%m-%d') if rate and rate.effective_to else '' }}"
+                           class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">
+                </div>
+            </div>
+        </div>
+        
+        <!-- Notes -->
+        <div class="mb-6">
+            <label for="notes" class="block text-sm font-medium text-gray-700 dark:text-gray-300 mb-1">
+                Notes
+            </label>
+            <textarea name="notes" id="notes" rows="3"
+                      placeholder="Additional notes about this rate..."
+                      class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg focus:ring-primary focus:border-primary dark:bg-gray-700">{{ rate.notes if rate else '' }}</textarea>
+        </div>
+        
+        <!-- Actions -->
+        <div class="flex items-center justify-between pt-4 border-t border-gray-200 dark:border-gray-700">
+            <a href="{{ url_for('per_diem.list_rates') }}" 
+               class="px-4 py-2 border border-gray-300 dark:border-gray-600 rounded-lg hover:bg-gray-50 dark:hover:bg-gray-700 transition-colors">
+                <i class="fas fa-times mr-2"></i>Cancel
+            </a>
+            
+            <button type="submit" class="bg-primary text-white px-6 py-2 rounded-lg hover:bg-primary/90 transition-colors">
+                <i class="fas fa-save mr-2"></i>{{ 'Update Rate' if rate else 'Create Rate' }}
+            </button>
+        </div>
+    </form>
+</div>
+
+{% endblock %}
+

app/templates/per_diem/rates_list.html

@@ -0,0 +1,84 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Per Diem', 'url': url_for('per_diem.list_per_diem')},
+    {'text': 'Rates'}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-list-alt',
+    title_text='Per Diem Rates',
+    subtitle_text='Manage per diem rates by location',
+    breadcrumbs=breadcrumbs,
+    actions_html='<a href="' + url_for("per_diem.create_rate") + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-plus mr-2"></i>New Rate</a>'
+) }}
+
+<!-- Rates Table -->
+<div class="bg-card-light dark:bg-card-dark rounded-lg shadow overflow-hidden">
+    <div class="overflow-x-auto">
+        <table class="min-w-full divide-y divide-gray-200 dark:divide-gray-700">
+            <thead class="bg-gray-50 dark:bg-gray-800">
+                <tr>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Location</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Full Day Rate</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Half Day Rate</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Currency</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Effective From</th>
+                    <th class="px-6 py-3 text-left text-xs font-medium text-gray-500 dark:text-gray-400 uppercase tracking-wider">Status</th>
+                </tr>
+            </thead>
+            <tbody class="bg-white dark:bg-gray-900 divide-y divide-gray-200 dark:divide-gray-700">
+                {% if rates %}
+                    {% for rate in rates %}
+                    <tr class="hover:bg-gray-50 dark:hover:bg-gray-800">
+                        <td class="px-6 py-4 text-sm">
+                            <div class="font-medium">{{ rate.city + ', ' if rate.city else '' }}{{ rate.country }}</div>
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
+                            {{ '%.2f'|format(rate.full_day_rate) }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm font-medium">
+                            {{ '%.2f'|format(rate.half_day_rate) }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {{ rate.currency_code }}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {{ rate.effective_from.strftime('%Y-%m-%d') }}
+                            {% if rate.effective_to %}
+                            <br><span class="text-xs text-gray-500">to {{ rate.effective_to.strftime('%Y-%m-%d') }}</span>
+                            {% endif %}
+                        </td>
+                        <td class="px-6 py-4 whitespace-nowrap text-sm">
+                            {% if rate.is_active %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200">
+                                Active
+                            </span>
+                            {% else %}
+                            <span class="px-2 py-1 text-xs rounded-full bg-gray-100 text-gray-800 dark:bg-gray-900 dark:text-gray-200">
+                                Inactive
+                            </span>
+                            {% endif %}
+                        </td>
+                    </tr>
+                    {% endfor %}
+                {% else %}
+                    <tr>
+                        <td colspan="6" class="px-6 py-8 text-center text-gray-500">
+                            <i class="fas fa-list-alt text-4xl mb-2 opacity-50"></i>
+                            <p>No per diem rates found</p>
+                            <a href="{{ url_for('per_diem.create_rate') }}" class="text-primary hover:underline mt-2 inline-block">
+                                Create your first rate
+                            </a>
+                        </td>
+                    </tr>
+                {% endif %}
+            </tbody>
+        </table>
+    </div>
+</div>
+
+{% endblock %}
+

app/templates/per_diem/view.html

@@ -0,0 +1,115 @@
+{% extends "base.html" %}
+{% from "components/ui.html" import page_header %}
+
+{% block content %}
+{% set breadcrumbs = [
+    {'text': 'Per Diem', 'url': url_for('per_diem.list_per_diem')},
+    {'text': 'Claim #' + per_diem.id|string}
+] %}
+
+{{ page_header(
+    icon_class='fas fa-money-bill-alt',
+    title_text='Per Diem Claim #' + per_diem.id|string,
+    subtitle_text=per_diem.trip_purpose,
+    breadcrumbs=breadcrumbs,
+    actions_html='<a href="' + url_for("per_diem.edit_per_diem", per_diem_id=per_diem.id) + '" class="bg-primary text-white px-4 py-2 rounded-lg hover:bg-primary/90 transition-colors"><i class="fas fa-edit mr-2"></i>Edit</a>' if current_user.is_admin or per_diem.user_id == current_user.id else ''
+) }}
+
+<div class="grid grid-cols-1 lg:grid-cols-3 gap-6">
+    <!-- Main Content -->
+    <div class="lg:col-span-2 space-y-6">
+        <!-- Claim Details -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Claim Details
+            </h3>
+            
+            <div class="grid grid-cols-2 gap-4">
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Period</p>
+                    <p class="font-semibold">{{ per_diem.start_date.strftime('%Y-%m-%d') }} to {{ per_diem.end_date.strftime('%Y-%m-%d') }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Location</p>
+                    <p class="font-semibold">{{ per_diem.city + ', ' if per_diem.city else '' }}{{ per_diem.country }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Full Days</p>
+                    <p class="font-semibold">{{ per_diem.full_days }}</p>
+                </div>
+                
+                <div>
+                    <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Half Days</p>
+                    <p class="font-semibold">{{ per_diem.half_days }}</p>
+                </div>
+                
+                <div class="col-span-2 mt-2">
+                    <div class="p-4 bg-primary/10 rounded-lg">
+                        <p class="text-sm text-gray-600 dark:text-gray-400 mb-1">Total Amount</p>
+                        <p class="font-bold text-2xl text-primary">{{ per_diem.currency_code or 'EUR' }} {{ '%.2f'|format(per_diem.calculated_amount or 0) }}</p>
+                    </div>
+                </div>
+            </div>
+        </div>
+    </div>
+    
+    <!-- Sidebar -->
+    <div class="space-y-6">
+        <!-- Status -->
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-info-circle mr-2"></i>Status
+            </h3>
+            
+            <div class="mb-4">
+                {% if per_diem.status == 'pending' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-yellow-100 text-yellow-800 dark:bg-yellow-900 dark:text-yellow-200 font-semibold">
+                    <i class="fas fa-clock mr-1"></i>Pending
+                </span>
+                {% elif per_diem.status == 'approved' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-green-100 text-green-800 dark:bg-green-900 dark:text-green-200 font-semibold">
+                    <i class="fas fa-check-circle mr-1"></i>Approved
+                </span>
+                {% elif per_diem.status == 'rejected' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-red-100 text-red-800 dark:bg-red-900 dark:text-red-200 font-semibold">
+                    <i class="fas fa-times-circle mr-1"></i>Rejected
+                </span>
+                {% elif per_diem.status == 'reimbursed' %}
+                <span class="px-3 py-2 text-sm rounded-full bg-blue-100 text-blue-800 dark:bg-blue-900 dark:text-blue-200 font-semibold">
+                    <i class="fas fa-money-bill mr-1"></i>Reimbursed
+                </span>
+                {% endif %}
+            </div>
+        </div>
+        
+        <!-- Admin Actions -->
+        {% if current_user.is_admin and per_diem.status == 'pending' %}
+        <div class="bg-card-light dark:bg-card-dark p-6 rounded-lg shadow">
+            <h3 class="text-lg font-semibold mb-4 pb-2 border-b border-gray-200 dark:border-gray-700">
+                <i class="fas fa-gavel mr-2"></i>Admin Actions
+            </h3>
+            
+            <form method="POST" action="{{ url_for('per_diem.approve_per_diem', per_diem_id=per_diem.id) }}" class="mb-3">
+                <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+                <button type="submit" class="w-full bg-green-600 text-white px-4 py-2 rounded-lg hover:bg-green-700 transition-colors">
+                    <i class="fas fa-check mr-2"></i>Approve
+                </button>
+            </form>
+            
+            <form method="POST" action="{{ url_for('per_diem.reject_per_diem', per_diem_id=per_diem.id) }}">
+                <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+                <textarea name="rejection_reason" placeholder="Rejection reason (required)" rows="2" required
+                          class="w-full px-3 py-2 border border-gray-300 dark:border-gray-600 rounded-lg mb-2 text-sm dark:bg-gray-700"></textarea>
+                <button type="submit" class="w-full bg-red-600 text-white px-4 py-2 rounded-lg hover:bg-red-700 transition-colors">
+                    <i class="fas fa-times mr-2"></i>Reject
+                </button>
+            </form>
+        </div>
+        {% endif %}
+    </div>
+</div>
+
+{% endblock %}
+

app/utils/ocr.py

@@ -0,0 +1,344 @@
+"""
+OCR utilities for receipt scanning and text extraction.
+
+This module provides functionality to extract text and data from receipt images
+using Tesseract OCR and parse common receipt information.
+"""
+
+import os
+import re
+from decimal import Decimal
+from datetime import datetime
+import logging
+
+logger = logging.getLogger(__name__)
+
+# Check if Tesseract is available
+try:
+    import pytesseract
+    from PIL import Image
+    TESSERACT_AVAILABLE = True
+except ImportError:
+    TESSERACT_AVAILABLE = False
+    logger.warning("pytesseract or PIL not installed. Receipt OCR will not be available.")
+
+
+def is_ocr_available():
+    """Check if OCR functionality is available"""
+    return TESSERACT_AVAILABLE
+
+
+def extract_text_from_image(image_path, lang='eng'):
+    """
+    Extract text from an image using Tesseract OCR.
+    
+    Args:
+        image_path: Path to the image file
+        lang: OCR language (default: 'eng', can be 'eng+deu' for multilingual)
+    
+    Returns:
+        Extracted text as string
+    """
+    if not TESSERACT_AVAILABLE:
+        raise RuntimeError("Tesseract OCR is not available. Install pytesseract and PIL.")
+    
+    try:
+        # Open and preprocess image
+        image = Image.open(image_path)
+        
+        # Convert to RGB if necessary
+        if image.mode != 'RGB':
+            image = image.convert('RGB')
+        
+        # Extract text
+        text = pytesseract.image_to_string(image, lang=lang)
+        
+        return text
+    except Exception as e:
+        logger.error(f"Error extracting text from image {image_path}: {e}")
+        raise
+
+
+def parse_receipt_data(text):
+    """
+    Parse common receipt information from extracted text.
+    
+    Args:
+        text: Extracted text from receipt
+    
+    Returns:
+        Dictionary with parsed data (vendor, date, total, items, etc.)
+    """
+    data = {
+        'vendor': None,
+        'date': None,
+        'total': None,
+        'tax': None,
+        'subtotal': None,
+        'items': [],
+        'currency': 'EUR',
+        'raw_text': text
+    }
+    
+    lines = text.split('\n')
+    
+    # Try to extract vendor (usually first few lines)
+    vendor_lines = []
+    for line in lines[:5]:
+        line = line.strip()
+        if line and len(line) > 3:
+            vendor_lines.append(line)
+    
+    if vendor_lines:
+        data['vendor'] = vendor_lines[0]
+    
+    # Extract amounts
+    amounts = extract_amounts(text)
+    if amounts:
+        # Try to identify total (usually largest amount or labeled as total)
+        total_candidates = []
+        
+        for amount_info in amounts:
+            label = amount_info.get('label', '').lower()
+            if any(keyword in label for keyword in ['total', 'gesamt', 'suma', 'totale']):
+                data['total'] = amount_info['amount']
+            elif any(keyword in label for keyword in ['tax', 'vat', 'mwst', 'iva', 'tva']):
+                data['tax'] = amount_info['amount']
+            elif any(keyword in label for keyword in ['subtotal', 'zwischensumme', 'sous-total']):
+                data['subtotal'] = amount_info['amount']
+            else:
+                total_candidates.append(amount_info['amount'])
+        
+        # If no labeled total found, use the largest amount
+        if not data['total'] and total_candidates:
+            data['total'] = max(total_candidates)
+    
+    # Extract date
+    date = extract_date(text)
+    if date:
+        data['date'] = date
+    
+    # Extract currency
+    currency = extract_currency(text)
+    if currency:
+        data['currency'] = currency
+    
+    return data
+
+
+def extract_amounts(text):
+    """
+    Extract monetary amounts from text.
+    
+    Returns:
+        List of dictionaries with 'amount' and 'label' keys
+    """
+    amounts = []
+    
+    # Patterns for amounts (supports various formats)
+    # Examples: 12.34, 12,34, $12.34, €12,34, 12.34 EUR
+    patterns = [
+        r'([A-Za-z\s]*?)\s*([$€£¥]?)\s*(\d{1,3}(?:[.,]\d{3})*[.,]\d{2})\s*([A-Z]{3})?',
+    ]
+    
+    for pattern in patterns:
+        matches = re.finditer(pattern, text, re.IGNORECASE | re.MULTILINE)
+        for match in matches:
+            label = match.group(1).strip() if match.group(1) else ''
+            symbol = match.group(2) if match.group(2) else ''
+            amount_str = match.group(3)
+            currency = match.group(4) if match.group(4) else ''
+            
+            # Normalize amount (convert comma to dot if needed)
+            # Determine if comma or dot is decimal separator
+            if ',' in amount_str and '.' in amount_str:
+                # Has both, assume European format (1.234,56)
+                amount_str = amount_str.replace('.', '').replace(',', '.')
+            elif ',' in amount_str:
+                # Only comma, check if it's thousands separator or decimal
+                parts = amount_str.split(',')
+                if len(parts) == 2 and len(parts[1]) == 2:
+                    # Likely decimal separator
+                    amount_str = amount_str.replace(',', '.')
+                else:
+                    # Likely thousands separator
+                    amount_str = amount_str.replace(',', '')
+            
+            try:
+                amount = Decimal(amount_str)
+                amounts.append({
+                    'amount': amount,
+                    'label': label,
+                    'symbol': symbol,
+                    'currency': currency
+                })
+            except (ValueError, Decimal.InvalidOperation):
+                continue
+    
+    return amounts
+
+
+def extract_date(text):
+    """
+    Extract date from receipt text.
+    
+    Returns:
+        datetime.date object or None
+    """
+    # Common date patterns
+    patterns = [
+        r'(\d{1,2})[./\-](\d{1,2})[./\-](\d{2,4})',  # DD/MM/YYYY or MM/DD/YYYY
+        r'(\d{4})[./\-](\d{1,2})[./\-](\d{1,2})',      # YYYY-MM-DD
+        r'(\d{1,2})\s+(Jan|Feb|Mar|Apr|May|Jun|Jul|Aug|Sep|Oct|Nov|Dec)[a-z]*\s+(\d{2,4})',  # DD Month YYYY
+    ]
+    
+    for pattern in patterns:
+        match = re.search(pattern, text, re.IGNORECASE)
+        if match:
+            try:
+                groups = match.groups()
+                
+                if len(groups) == 3:
+                    if pattern == patterns[0]:  # DD/MM/YYYY or MM/DD/YYYY
+                        # Try DD/MM/YYYY first (European format)
+                        try:
+                            day, month, year = int(groups[0]), int(groups[1]), int(groups[2])
+                            if year < 100:
+                                year += 2000
+                            return datetime(year, month, day).date()
+                        except ValueError:
+                            # Try MM/DD/YYYY (US format)
+                            try:
+                                month, day, year = int(groups[0]), int(groups[1]), int(groups[2])
+                                if year < 100:
+                                    year += 2000
+                                return datetime(year, month, day).date()
+                            except ValueError:
+                                continue
+                    
+                    elif pattern == patterns[1]:  # YYYY-MM-DD
+                        year, month, day = int(groups[0]), int(groups[1]), int(groups[2])
+                        return datetime(year, month, day).date()
+                    
+                    elif pattern == patterns[2]:  # DD Month YYYY
+                        day = int(groups[0])
+                        month_str = groups[1].lower()
+                        year = int(groups[2])
+                        if year < 100:
+                            year += 2000
+                        
+                        months = {
+                            'jan': 1, 'feb': 2, 'mar': 3, 'apr': 4,
+                            'may': 5, 'jun': 6, 'jul': 7, 'aug': 8,
+                            'sep': 9, 'oct': 10, 'nov': 11, 'dec': 12
+                        }
+                        month = months.get(month_str[:3])
+                        if month:
+                            return datetime(year, month, day).date()
+            
+            except (ValueError, TypeError):
+                continue
+    
+    return None
+
+
+def extract_currency(text):
+    """
+    Extract currency code from receipt text.
+    
+    Returns:
+        3-letter currency code (ISO 4217) or 'EUR' as default
+    """
+    # Currency symbols and their codes
+    currency_symbols = {
+        '$': 'USD',
+        '€': 'EUR',
+        '£': 'GBP',
+        '¥': 'JPY',
+        '₹': 'INR',
+        'Fr': 'CHF'
+    }
+    
+    # Look for currency symbols
+    for symbol, code in currency_symbols.items():
+        if symbol in text:
+            return code
+    
+    # Look for currency codes (3 uppercase letters)
+    currency_pattern = r'\b([A-Z]{3})\b'
+    matches = re.findall(currency_pattern, text)
+    
+    # Common currency codes
+    common_currencies = ['USD', 'EUR', 'GBP', 'JPY', 'CHF', 'CAD', 'AUD', 'INR']
+    
+    for match in matches:
+        if match in common_currencies:
+            return match
+    
+    return 'EUR'  # Default
+
+
+def scan_receipt(image_path, lang='eng'):
+    """
+    Scan a receipt image and extract structured data.
+    
+    Args:
+        image_path: Path to the receipt image
+        lang: OCR language(s) to use (e.g., 'eng', 'eng+deu')
+    
+    Returns:
+        Dictionary with extracted receipt data
+    """
+    if not is_ocr_available():
+        return {
+            'error': 'OCR not available',
+            'message': 'Please install pytesseract and Pillow: pip install pytesseract pillow'
+        }
+    
+    try:
+        # Extract text
+        text = extract_text_from_image(image_path, lang=lang)
+        
+        # Parse data
+        data = parse_receipt_data(text)
+        
+        return data
+    
+    except Exception as e:
+        logger.error(f"Error scanning receipt {image_path}: {e}")
+        return {
+            'error': str(e),
+            'message': 'Failed to scan receipt'
+        }
+
+
+def get_suggested_expense_data(receipt_data):
+    """
+    Convert receipt data to expense form data suggestions.
+    
+    Args:
+        receipt_data: Dictionary returned by scan_receipt()
+    
+    Returns:
+        Dictionary with suggested expense data
+    """
+    suggestions = {}
+    
+    if receipt_data.get('vendor'):
+        suggestions['vendor'] = receipt_data['vendor']
+        suggestions['title'] = f"Receipt from {receipt_data['vendor']}"
+    
+    if receipt_data.get('total'):
+        suggestions['amount'] = float(receipt_data['total'])
+    
+    if receipt_data.get('tax'):
+        suggestions['tax_amount'] = float(receipt_data['tax'])
+    
+    if receipt_data.get('date'):
+        suggestions['expense_date'] = receipt_data['date'].isoformat()
+    
+    if receipt_data.get('currency'):
+        suggestions['currency_code'] = receipt_data['currency']
+    
+    return suggestions
+

fix_expense_schema.sql

@@ -0,0 +1,77 @@
+-- Fix Advanced Expense Management Schema
+-- Run this manually to fix the column name mismatches
+
+-- Fix mileage table
+ALTER TABLE mileage RENAME COLUMN trip_purpose TO purpose;
+ALTER TABLE mileage RENAME COLUMN vehicle_registration TO license_plate;
+ALTER TABLE mileage RENAME COLUMN total_amount TO calculated_amount;
+
+-- Add missing columns to mileage
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS description TEXT;
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS start_odometer NUMERIC(10, 2);
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS end_odometer NUMERIC(10, 2);
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS distance_miles NUMERIC(10, 2);
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS rate_per_mile NUMERIC(10, 4);
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS vehicle_description VARCHAR(200);
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS is_round_trip BOOLEAN NOT NULL DEFAULT false;
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS reimbursed BOOLEAN NOT NULL DEFAULT false;
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS reimbursed_at TIMESTAMP;
+ALTER TABLE mileage ADD COLUMN IF NOT EXISTS currency_code VARCHAR(3) NOT NULL DEFAULT 'EUR';
+
+-- Make rate_per_km NOT NULL
+ALTER TABLE mileage ALTER COLUMN rate_per_km SET NOT NULL;
+ALTER TABLE mileage ALTER COLUMN rate_per_km SET DEFAULT 0.30;
+
+-- Fix per_diem_rates table
+ALTER TABLE per_diem_rates RENAME COLUMN location TO city;
+ALTER TABLE per_diem_rates RENAME COLUMN valid_from TO effective_from;
+ALTER TABLE per_diem_rates RENAME COLUMN valid_to TO effective_to;
+ALTER TABLE per_diem_rates RENAME COLUMN country_code TO country;
+
+-- Add missing columns to per_diem_rates
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS full_day_rate NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS half_day_rate NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS breakfast_rate NUMERIC(10, 2);
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS lunch_rate NUMERIC(10, 2);
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS dinner_rate NUMERIC(10, 2);
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS incidental_rate NUMERIC(10, 2);
+ALTER TABLE per_diem_rates ADD COLUMN IF NOT EXISTS updated_at TIMESTAMP NOT NULL DEFAULT CURRENT_TIMESTAMP;
+
+-- Copy rate_per_day to full_day_rate and calculate half_day_rate
+UPDATE per_diem_rates SET full_day_rate = rate_per_day, half_day_rate = rate_per_day * 0.5 WHERE full_day_rate = 0;
+
+-- Drop old columns from per_diem_rates
+ALTER TABLE per_diem_rates DROP COLUMN IF EXISTS rate_per_day;
+ALTER TABLE per_diem_rates DROP COLUMN IF EXISTS breakfast_deduction;
+ALTER TABLE per_diem_rates DROP COLUMN IF EXISTS lunch_deduction;
+ALTER TABLE per_diem_rates DROP COLUMN IF EXISTS dinner_deduction;
+
+-- Fix per_diems table
+ALTER TABLE per_diems RENAME COLUMN trip_start_date TO start_date;
+ALTER TABLE per_diems RENAME COLUMN trip_end_date TO end_date;
+ALTER TABLE per_diems RENAME COLUMN destination_country TO country;
+ALTER TABLE per_diems RENAME COLUMN destination_location TO city;
+ALTER TABLE per_diems RENAME COLUMN number_of_days TO full_days;
+ALTER TABLE per_diems RENAME COLUMN total_amount TO calculated_amount;
+
+-- Add missing columns to per_diems
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS trip_purpose VARCHAR(255) NOT NULL DEFAULT 'Business trip';
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS description TEXT;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS departure_time TIME;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS return_time TIME;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS half_days INTEGER NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS total_days NUMERIC(5, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS full_day_rate NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS half_day_rate NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS breakfast_deduction NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS lunch_deduction NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS dinner_deduction NUMERIC(10, 2) NOT NULL DEFAULT 0;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS reimbursed BOOLEAN NOT NULL DEFAULT false;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS reimbursed_at TIMESTAMP;
+ALTER TABLE per_diems ADD COLUMN IF NOT EXISTS approval_notes TEXT;
+
+-- Mark migration as applied (optional)
+-- UPDATE alembic_version SET version_num = '038_fix_expenses_schema';
+
+SELECT 'Schema fixed successfully!' AS result;
+

migrations/versions/037_advanced_expenses.py

@@ -0,0 +1,204 @@
+"""Add advanced expense management
+
+Revision ID: 037_advanced_expenses
+Revises: 036_add_pdf_design_json
+Create Date: 2025-10-30 14:30:00.000000
+
+"""
+from alembic import op
+import sqlalchemy as sa
+from sqlalchemy.dialects import postgresql
+
+# revision identifiers, used by Alembic.
+revision = '037_advanced_expenses'
+down_revision = '036_add_pdf_design_json'
+branch_labels = None
+depends_on = None
+
+
+def upgrade():
+    # Create expense_categories table
+    op.create_table(
+        'expense_categories',
+        sa.Column('id', sa.Integer(), nullable=False),
+        sa.Column('name', sa.String(length=100), nullable=False),
+        sa.Column('description', sa.Text(), nullable=True),
+        sa.Column('code', sa.String(length=20), nullable=True),
+        sa.Column('color', sa.String(length=7), nullable=True),
+        sa.Column('icon', sa.String(length=50), nullable=True),
+        sa.Column('monthly_budget', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('quarterly_budget', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('yearly_budget', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('budget_threshold_percent', sa.Integer(), nullable=False, server_default='80'),
+        sa.Column('requires_receipt', sa.Boolean(), nullable=False, server_default='true'),
+        sa.Column('requires_approval', sa.Boolean(), nullable=False, server_default='true'),
+        sa.Column('default_tax_rate', sa.Numeric(precision=5, scale=2), nullable=True),
+        sa.Column('is_active', sa.Boolean(), nullable=False, server_default='true'),
+        sa.Column('created_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.Column('updated_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.PrimaryKeyConstraint('id'),
+        sa.UniqueConstraint('name'),
+        sa.UniqueConstraint('code')
+    )
+    op.create_index('ix_expense_categories_name', 'expense_categories', ['name'], unique=True)
+    op.create_index('ix_expense_categories_code', 'expense_categories', ['code'], unique=True)
+    
+    # Create mileage table (without expense_id FK initially)
+    op.create_table(
+        'mileage',
+        sa.Column('id', sa.Integer(), nullable=False),
+        sa.Column('user_id', sa.Integer(), nullable=False),
+        sa.Column('project_id', sa.Integer(), nullable=True),
+        sa.Column('client_id', sa.Integer(), nullable=True),
+        sa.Column('expense_id', sa.Integer(), nullable=True),
+        sa.Column('trip_date', sa.Date(), nullable=False),
+        sa.Column('trip_purpose', sa.Text(), nullable=False),
+        sa.Column('start_location', sa.String(length=255), nullable=False),
+        sa.Column('end_location', sa.String(length=255), nullable=False),
+        sa.Column('distance_km', sa.Numeric(precision=10, scale=2), nullable=False),
+        sa.Column('vehicle_type', sa.String(length=50), nullable=True),
+        sa.Column('vehicle_registration', sa.String(length=20), nullable=True),
+        sa.Column('rate_per_km', sa.Numeric(precision=10, scale=4), nullable=True),
+        sa.Column('total_amount', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('status', sa.String(length=20), nullable=False, server_default='pending'),
+        sa.Column('approved_by', sa.Integer(), nullable=True),
+        sa.Column('approved_at', sa.DateTime(), nullable=True),
+        sa.Column('rejection_reason', sa.Text(), nullable=True),
+        sa.Column('notes', sa.Text(), nullable=True),
+        sa.Column('created_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.Column('updated_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.PrimaryKeyConstraint('id'),
+        sa.ForeignKeyConstraint(['user_id'], ['users.id']),
+        sa.ForeignKeyConstraint(['project_id'], ['projects.id']),
+        sa.ForeignKeyConstraint(['client_id'], ['clients.id']),
+        sa.ForeignKeyConstraint(['approved_by'], ['users.id'])
+    )
+    op.create_index('ix_mileage_user_id', 'mileage', ['user_id'])
+    op.create_index('ix_mileage_trip_date', 'mileage', ['trip_date'])
+    
+    # Create per_diem_rates table
+    op.create_table(
+        'per_diem_rates',
+        sa.Column('id', sa.Integer(), nullable=False),
+        sa.Column('country_code', sa.String(length=2), nullable=False),
+        sa.Column('location', sa.String(length=255), nullable=True),
+        sa.Column('rate_per_day', sa.Numeric(precision=10, scale=2), nullable=False),
+        sa.Column('breakfast_deduction', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('lunch_deduction', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('dinner_deduction', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('valid_from', sa.Date(), nullable=False),
+        sa.Column('valid_to', sa.Date(), nullable=True),
+        sa.Column('currency_code', sa.String(length=3), nullable=False),
+        sa.Column('notes', sa.Text(), nullable=True),
+        sa.Column('is_active', sa.Boolean(), nullable=False, server_default='true'),
+        sa.Column('created_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.PrimaryKeyConstraint('id')
+    )
+    op.create_index('ix_per_diem_rates_country', 'per_diem_rates', ['country_code'])
+    op.create_index('ix_per_diem_rates_valid_from', 'per_diem_rates', ['valid_from'])
+    
+    # Create per_diems table (without expense_id FK initially)
+    op.create_table(
+        'per_diems',
+        sa.Column('id', sa.Integer(), nullable=False),
+        sa.Column('user_id', sa.Integer(), nullable=False),
+        sa.Column('project_id', sa.Integer(), nullable=True),
+        sa.Column('client_id', sa.Integer(), nullable=True),
+        sa.Column('expense_id', sa.Integer(), nullable=True),
+        sa.Column('trip_start_date', sa.Date(), nullable=False),
+        sa.Column('trip_end_date', sa.Date(), nullable=False),
+        sa.Column('destination_country', sa.String(length=2), nullable=False),
+        sa.Column('destination_location', sa.String(length=255), nullable=True),
+        sa.Column('per_diem_rate_id', sa.Integer(), nullable=True),
+        sa.Column('number_of_days', sa.Integer(), nullable=False),
+        sa.Column('breakfast_provided', sa.Integer(), nullable=False, server_default='0'),
+        sa.Column('lunch_provided', sa.Integer(), nullable=False, server_default='0'),
+        sa.Column('dinner_provided', sa.Integer(), nullable=False, server_default='0'),
+        sa.Column('total_amount', sa.Numeric(precision=10, scale=2), nullable=True),
+        sa.Column('currency_code', sa.String(length=3), nullable=False),
+        sa.Column('status', sa.String(length=20), nullable=False, server_default='pending'),
+        sa.Column('approved_by', sa.Integer(), nullable=True),
+        sa.Column('approved_at', sa.DateTime(), nullable=True),
+        sa.Column('rejection_reason', sa.Text(), nullable=True),
+        sa.Column('notes', sa.Text(), nullable=True),
+        sa.Column('created_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.Column('updated_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')),
+        sa.PrimaryKeyConstraint('id'),
+        sa.ForeignKeyConstraint(['user_id'], ['users.id']),
+        sa.ForeignKeyConstraint(['project_id'], ['projects.id']),
+        sa.ForeignKeyConstraint(['client_id'], ['clients.id']),
+        sa.ForeignKeyConstraint(['per_diem_rate_id'], ['per_diem_rates.id']),
+        sa.ForeignKeyConstraint(['approved_by'], ['users.id'])
+    )
+    op.create_index('ix_per_diems_user_id', 'per_diems', ['user_id'])
+    op.create_index('ix_per_diems_trip_start', 'per_diems', ['trip_start_date'])
+    
+    # Add new columns to expenses table
+    op.add_column('expenses', sa.Column('ocr_data', sa.Text(), nullable=True))
+    op.add_column('expenses', sa.Column('mileage_id', sa.Integer(), nullable=True))
+    op.add_column('expenses', sa.Column('per_diem_id', sa.Integer(), nullable=True))
+    
+    # Add foreign keys from expenses to mileage and per_diems
+    op.create_foreign_key('fk_expenses_mileage', 'expenses', 'mileage', ['mileage_id'], ['id'])
+    op.create_foreign_key('fk_expenses_per_diem', 'expenses', 'per_diems', ['per_diem_id'], ['id'])
+    
+    # Now add the circular foreign keys from mileage and per_diems back to expenses
+    op.create_foreign_key('fk_mileage_expense', 'mileage', 'expenses', ['expense_id'], ['id'])
+    op.create_foreign_key('fk_per_diems_expense', 'per_diems', 'expenses', ['expense_id'], ['id'])
+    
+    # Insert default expense categories
+    op.execute("""
+        INSERT INTO expense_categories (name, code, color, icon, requires_receipt, requires_approval, is_active)
+        VALUES 
+            ('Travel', 'TRAVEL', '#4CAF50', '✈️', true, true, true),
+            ('Meals', 'MEALS', '#FF9800', '🍽️', true, false, true),
+            ('Accommodation', 'ACCOM', '#2196F3', '🏨', true, true, true),
+            ('Office Supplies', 'OFFICE', '#9C27B0', '📎', false, false, true),
+            ('Equipment', 'EQUIP', '#F44336', '💻', true, true, true),
+            ('Mileage', 'MILE', '#00BCD4', '🚗', false, false, true),
+            ('Per Diem', 'PERDIEM', '#8BC34A', '📅', false, false, true)
+        ON CONFLICT (name) DO NOTHING
+    """)
+    
+    # Insert default per diem rates
+    op.execute("""
+        INSERT INTO per_diem_rates (country_code, location, rate_per_day, breakfast_deduction, lunch_deduction, dinner_deduction, valid_from, currency_code, is_active)
+        VALUES 
+            ('US', 'General', 55.00, 13.00, 16.00, 26.00, '2025-01-01', 'USD', true),
+            ('GB', 'General', 45.00, 10.00, 13.00, 22.00, '2025-01-01', 'GBP', true),
+            ('DE', 'General', 24.00, 5.00, 8.00, 11.00, '2025-01-01', 'EUR', true),
+            ('FR', 'General', 20.00, 4.00, 7.00, 9.00, '2025-01-01', 'EUR', true)
+    """)
+
+
+def downgrade():
+    # Remove circular foreign keys first
+    op.drop_constraint('fk_per_diems_expense', 'per_diems', type_='foreignkey')
+    op.drop_constraint('fk_mileage_expense', 'mileage', type_='foreignkey')
+    
+    # Remove foreign keys from expenses
+    op.drop_constraint('fk_expenses_per_diem', 'expenses', type_='foreignkey')
+    op.drop_constraint('fk_expenses_mileage', 'expenses', type_='foreignkey')
+    
+    # Remove columns from expenses table
+    op.drop_column('expenses', 'per_diem_id')
+    op.drop_column('expenses', 'mileage_id')
+    op.drop_column('expenses', 'ocr_data')
+    
+    # Drop tables in reverse order
+    op.drop_index('ix_per_diems_trip_start', table_name='per_diems')
+    op.drop_index('ix_per_diems_user_id', table_name='per_diems')
+    op.drop_table('per_diems')
+    
+    op.drop_index('ix_per_diem_rates_valid_from', table_name='per_diem_rates')
+    op.drop_index('ix_per_diem_rates_country', table_name='per_diem_rates')
+    op.drop_table('per_diem_rates')
+    
+    op.drop_index('ix_mileage_trip_date', table_name='mileage')
+    op.drop_index('ix_mileage_user_id', table_name='mileage')
+    op.drop_table('mileage')
+    
+    op.drop_index('ix_expense_categories_code', table_name='expense_categories')
+    op.drop_index('ix_expense_categories_name', table_name='expense_categories')
+    op.drop_table('expense_categories')
+

migrations/versions/038_fix_advanced_expenses_schema.py

@@ -0,0 +1,147 @@
+"""Fix advanced expenses schema
+
+Revision ID: 038_fix_expenses_schema
+Revises: 037_advanced_expenses
+Create Date: 2025-10-30 15:05:00.000000
+
+"""
+from alembic import op
+import sqlalchemy as sa
+
+# revision identifiers, used by Alembic.
+revision = '038_fix_expenses_schema'
+down_revision = '037_advanced_expenses'
+branch_labels = None
+depends_on = None
+
+
+def upgrade():
+    # Fix mileage table - rename columns and add missing ones
+    op.alter_column('mileage', 'trip_purpose', new_column_name='purpose', existing_type=sa.Text(), existing_nullable=False)
+    op.alter_column('mileage', 'vehicle_registration', new_column_name='license_plate', existing_type=sa.String(20), existing_nullable=True)
+    op.alter_column('mileage', 'total_amount', new_column_name='calculated_amount', existing_type=sa.Numeric(10, 2), existing_nullable=True)
+    
+    # Add missing columns to mileage
+    op.add_column('mileage', sa.Column('description', sa.Text(), nullable=True))
+    op.add_column('mileage', sa.Column('start_odometer', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('mileage', sa.Column('end_odometer', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('mileage', sa.Column('distance_miles', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('mileage', sa.Column('rate_per_mile', sa.Numeric(precision=10, scale=4), nullable=True))
+    op.add_column('mileage', sa.Column('vehicle_description', sa.String(length=200), nullable=True))
+    op.add_column('mileage', sa.Column('is_round_trip', sa.Boolean(), nullable=False, server_default='false'))
+    op.add_column('mileage', sa.Column('reimbursed', sa.Boolean(), nullable=False, server_default='false'))
+    op.add_column('mileage', sa.Column('reimbursed_at', sa.DateTime(), nullable=True))
+    op.add_column('mileage', sa.Column('currency_code', sa.String(length=3), nullable=False, server_default='EUR'))
+    
+    # Make rate_per_km NOT NULL (it's required)
+    op.alter_column('mileage', 'rate_per_km', nullable=False, server_default='0.30')
+    
+    # Fix per_diem_rates table - rename columns
+    op.alter_column('per_diem_rates', 'location', new_column_name='city', existing_type=sa.String(255), existing_nullable=True)
+    op.alter_column('per_diem_rates', 'valid_from', new_column_name='effective_from', existing_type=sa.Date(), existing_nullable=False)
+    op.alter_column('per_diem_rates', 'valid_to', new_column_name='effective_to', existing_type=sa.Date(), existing_nullable=True)
+    
+    # Add missing columns to per_diem_rates
+    op.add_column('per_diem_rates', sa.Column('full_day_rate', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diem_rates', sa.Column('half_day_rate', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diem_rates', sa.Column('breakfast_rate', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('per_diem_rates', sa.Column('lunch_rate', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('per_diem_rates', sa.Column('dinner_rate', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('per_diem_rates', sa.Column('incidental_rate', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('per_diem_rates', sa.Column('updated_at', sa.DateTime(), nullable=False, server_default=sa.text('CURRENT_TIMESTAMP')))
+    
+    # Rename country_code to country
+    op.alter_column('per_diem_rates', 'country_code', new_column_name='country', existing_type=sa.String(2), existing_nullable=False)
+    
+    # Drop old rate_per_day column after copying to full_day_rate
+    op.execute("UPDATE per_diem_rates SET full_day_rate = rate_per_day, half_day_rate = rate_per_day * 0.5")
+    op.drop_column('per_diem_rates', 'rate_per_day')
+    op.drop_column('per_diem_rates', 'breakfast_deduction')
+    op.drop_column('per_diem_rates', 'lunch_deduction')
+    op.drop_column('per_diem_rates', 'dinner_deduction')
+    
+    # Fix per_diems table - rename columns
+    op.alter_column('per_diems', 'trip_start_date', new_column_name='start_date', existing_type=sa.Date(), existing_nullable=False)
+    op.alter_column('per_diems', 'trip_end_date', new_column_name='end_date', existing_type=sa.Date(), existing_nullable=False)
+    op.alter_column('per_diems', 'destination_country', new_column_name='country', existing_type=sa.String(2), existing_nullable=False)
+    op.alter_column('per_diems', 'destination_location', new_column_name='city', existing_type=sa.String(255), existing_nullable=True)
+    op.alter_column('per_diems', 'number_of_days', new_column_name='full_days', existing_type=sa.Integer(), existing_nullable=False)
+    op.alter_column('per_diems', 'total_amount', new_column_name='calculated_amount', existing_type=sa.Numeric(10, 2), existing_nullable=True)
+    
+    # Add missing columns to per_diems
+    op.add_column('per_diems', sa.Column('trip_purpose', sa.String(length=255), nullable=False, server_default='Business trip'))
+    op.add_column('per_diems', sa.Column('description', sa.Text(), nullable=True))
+    op.add_column('per_diems', sa.Column('departure_time', sa.Time(), nullable=True))
+    op.add_column('per_diems', sa.Column('return_time', sa.Time(), nullable=True))
+    op.add_column('per_diems', sa.Column('half_days', sa.Integer(), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('total_days', sa.Numeric(precision=5, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('full_day_rate', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('half_day_rate', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('breakfast_deduction', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('lunch_deduction', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('dinner_deduction', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diems', sa.Column('reimbursed', sa.Boolean(), nullable=False, server_default='false'))
+    op.add_column('per_diems', sa.Column('reimbursed_at', sa.DateTime(), nullable=True))
+    op.add_column('per_diems', sa.Column('approval_notes', sa.Text(), nullable=True))
+
+
+def downgrade():
+    # Revert per_diems changes
+    op.drop_column('per_diems', 'approval_notes')
+    op.drop_column('per_diems', 'reimbursed_at')
+    op.drop_column('per_diems', 'reimbursed')
+    op.drop_column('per_diems', 'dinner_deduction')
+    op.drop_column('per_diems', 'lunch_deduction')
+    op.drop_column('per_diems', 'breakfast_deduction')
+    op.drop_column('per_diems', 'half_day_rate')
+    op.drop_column('per_diems', 'full_day_rate')
+    op.drop_column('per_diems', 'total_days')
+    op.drop_column('per_diems', 'half_days')
+    op.drop_column('per_diems', 'return_time')
+    op.drop_column('per_diems', 'departure_time')
+    op.drop_column('per_diems', 'description')
+    op.drop_column('per_diems', 'trip_purpose')
+    
+    op.alter_column('per_diems', 'calculated_amount', new_column_name='total_amount')
+    op.alter_column('per_diems', 'full_days', new_column_name='number_of_days')
+    op.alter_column('per_diems', 'city', new_column_name='destination_location')
+    op.alter_column('per_diems', 'country', new_column_name='destination_country')
+    op.alter_column('per_diems', 'end_date', new_column_name='trip_end_date')
+    op.alter_column('per_diems', 'start_date', new_column_name='trip_start_date')
+    
+    # Revert per_diem_rates changes
+    op.add_column('per_diem_rates', sa.Column('rate_per_day', sa.Numeric(precision=10, scale=2), nullable=False, server_default='0'))
+    op.add_column('per_diem_rates', sa.Column('breakfast_deduction', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('per_diem_rates', sa.Column('lunch_deduction', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.add_column('per_diem_rates', sa.Column('dinner_deduction', sa.Numeric(precision=10, scale=2), nullable=True))
+    op.execute("UPDATE per_diem_rates SET rate_per_day = full_day_rate")
+    op.drop_column('per_diem_rates', 'updated_at')
+    op.drop_column('per_diem_rates', 'incidental_rate')
+    op.drop_column('per_diem_rates', 'dinner_rate')
+    op.drop_column('per_diem_rates', 'lunch_rate')
+    op.drop_column('per_diem_rates', 'breakfast_rate')
+    op.drop_column('per_diem_rates', 'half_day_rate')
+    op.drop_column('per_diem_rates', 'full_day_rate')
+    
+    op.alter_column('per_diem_rates', 'country', new_column_name='country_code')
+    op.alter_column('per_diem_rates', 'effective_to', new_column_name='valid_to')
+    op.alter_column('per_diem_rates', 'effective_from', new_column_name='valid_from')
+    op.alter_column('per_diem_rates', 'city', new_column_name='location')
+    
+    # Revert mileage changes
+    op.drop_column('mileage', 'currency_code')
+    op.drop_column('mileage', 'reimbursed_at')
+    op.drop_column('mileage', 'reimbursed')
+    op.drop_column('mileage', 'is_round_trip')
+    op.drop_column('mileage', 'vehicle_description')
+    op.drop_column('mileage', 'rate_per_mile')
+    op.drop_column('mileage', 'distance_miles')
+    op.drop_column('mileage', 'end_odometer')
+    op.drop_column('mileage', 'start_odometer')
+    op.drop_column('mileage', 'description')
+    
+    op.alter_column('mileage', 'rate_per_km', nullable=True)
+    op.alter_column('mileage', 'calculated_amount', new_column_name='total_amount')
+    op.alter_column('mileage', 'license_plate', new_column_name='vehicle_registration')
+    op.alter_column('mileage', 'purpose', new_column_name='trip_purpose')
+

requirements.txt

@@ -70,4 +70,7 @@ posthog==3.1.0
 # API Documentation
 flask-swagger-ui==5.21.0
 apispec==6.3.0
-marshmallow==3.20.1
+marshmallow==3.20.1
+
+# OCR for receipt scanning
+pytesseract==0.3.10

temp_migration.sql

@@ -0,0 +1,3 @@
+-- Temporary migration to set up advanced expense management schema
+UPDATE alembic_version SET version_num = '037_add_advanced_expense_management';
+

tests/test_models/test_expense_category.py

@@ -0,0 +1,219 @@
+"""
+Tests for ExpenseCategory model
+"""
+
+import pytest
+from datetime import date, datetime, timedelta
+from decimal import Decimal
+from app import db
+from app.models import ExpenseCategory, Expense, User
+
+
+@pytest.fixture
+def user(client):
+    """Create a test user"""
+    user = User(username='testuser', email='test@example.com')
+    user.set_password('password123')
+    db.session.add(user)
+    db.session.commit()
+    return user
+
+
+@pytest.fixture
+def category(client):
+    """Create a test expense category"""
+    category = ExpenseCategory(
+        name='Travel',
+        code='TRV',
+        monthly_budget=5000,
+        quarterly_budget=15000,
+        yearly_budget=60000,
+        budget_threshold_percent=80,
+        requires_receipt=True,
+        requires_approval=True
+    )
+    db.session.add(category)
+    db.session.commit()
+    return category
+
+
+def test_create_expense_category(client):
+    """Test creating an expense category"""
+    category = ExpenseCategory(
+        name='Meals',
+        code='MEL',
+        description='Meal expenses',
+        monthly_budget=1000,
+        requires_receipt=True
+    )
+    db.session.add(category)
+    db.session.commit()
+    
+    assert category.id is not None
+    assert category.name == 'Meals'
+    assert category.code == 'MEL'
+    assert category.monthly_budget == Decimal('1000')
+    assert category.requires_receipt is True
+    assert category.is_active is True
+
+
+def test_category_budget_utilization(client, category, user):
+    """Test budget utilization calculation"""
+    # Create some approved expenses in current month
+    today = date.today()
+    start_of_month = date(today.year, today.month, 1)
+    
+    expense1 = Expense(
+        user_id=user.id,
+        title='Flight tickets',
+        category='Travel',
+        amount=2000,
+        expense_date=today,
+        status='approved'
+    )
+    expense2 = Expense(
+        user_id=user.id,
+        title='Hotel',
+        category='Travel',
+        amount=1500,
+        expense_date=today,
+        status='approved'
+    )
+    
+    db.session.add_all([expense1, expense2])
+    db.session.commit()
+    
+    # Get monthly utilization
+    util = category.get_budget_utilization('monthly')
+    
+    assert util is not None
+    assert util['budget'] == 5000
+    assert util['spent'] == 3500
+    assert util['utilization_percent'] == 70.0
+    assert util['remaining'] == 1500
+    assert util['over_threshold'] is False
+
+
+def test_category_over_budget_threshold(client, category, user):
+    """Test detecting when budget threshold is exceeded"""
+    today = date.today()
+    
+    # Create expense that exceeds threshold (80% of 5000 = 4000)
+    expense = Expense(
+        user_id=user.id,
+        title='Expensive trip',
+        category='Travel',
+        amount=4500,
+        expense_date=today,
+        status='approved'
+    )
+    
+    db.session.add(expense)
+    db.session.commit()
+    
+    # Get monthly utilization
+    util = category.get_budget_utilization('monthly')
+    
+    assert util is not None
+    assert util['utilization_percent'] == 90.0
+    assert util['over_threshold'] is True
+
+
+def test_get_active_categories(client, category):
+    """Test getting active categories"""
+    # Create an inactive category
+    inactive_category = ExpenseCategory(
+        name='Deprecated',
+        code='DEP',
+        is_active=False
+    )
+    db.session.add(inactive_category)
+    db.session.commit()
+    
+    # Get active categories
+    active_categories = ExpenseCategory.get_active_categories()
+    
+    assert len(active_categories) >= 1
+    assert category in active_categories
+    assert inactive_category not in active_categories
+
+
+def test_category_to_dict(client, category):
+    """Test converting category to dictionary"""
+    data = category.to_dict()
+    
+    assert data['id'] == category.id
+    assert data['name'] == 'Travel'
+    assert data['code'] == 'TRV'
+    assert data['monthly_budget'] == 5000
+    assert data['quarterly_budget'] == 15000
+    assert data['yearly_budget'] == 60000
+    assert data['budget_threshold_percent'] == 80
+    assert data['requires_receipt'] is True
+    assert data['requires_approval'] is True
+    assert data['is_active'] is True
+
+
+def test_category_unique_name(client, category):
+    """Test that category names must be unique"""
+    duplicate = ExpenseCategory(
+        name='Travel',  # Same as existing category
+        code='TRV2'
+    )
+    db.session.add(duplicate)
+    
+    with pytest.raises(Exception):  # IntegrityError
+        db.session.commit()
+
+
+def test_category_quarterly_budget(client, category, user):
+    """Test quarterly budget utilization"""
+    today = date.today()
+    quarter = (today.month - 1) // 3 + 1
+    start_month = (quarter - 1) * 3 + 1
+    
+    # Create expenses in current quarter
+    expense = Expense(
+        user_id=user.id,
+        title='Q1 Travel',
+        category='Travel',
+        amount=8000,
+        expense_date=today,
+        status='approved'
+    )
+    
+    db.session.add(expense)
+    db.session.commit()
+    
+    # Get quarterly utilization
+    util = category.get_budget_utilization('quarterly')
+    
+    assert util is not None
+    assert util['budget'] == 15000
+    assert util['spent'] == 8000
+    assert util['utilization_percent'] == pytest.approx(53.33, rel=0.1)
+
+
+def test_get_categories_over_budget(client, category, user):
+    """Test getting categories over budget threshold"""
+    today = date.today()
+    
+    # Create expense that exceeds threshold
+    expense = Expense(
+        user_id=user.id,
+        title='Over budget',
+        category='Travel',
+        amount=4500,
+        expense_date=today,
+        status='approved'
+    )
+    
+    db.session.add(expense)
+    db.session.commit()
+    
+    # Get categories over budget
+    over_budget = ExpenseCategory.get_categories_over_budget('monthly')
+    
+    assert len(over_budget) > 0
+    assert any(item['category'].id == category.id for item in over_budget)
+

tests/test_models/test_mileage.py

@@ -0,0 +1,276 @@
+"""
+Tests for Mileage model
+"""
+
+import pytest
+from datetime import date, datetime
+from decimal import Decimal
+from app import db
+from app.models import Mileage, User, Project, Client, Expense
+
+
+@pytest.fixture
+def user(client):
+    """Create a test user"""
+    user = User(username='testuser', email='test@example.com')
+    user.set_password('password123')
+    db.session.add(user)
+    db.session.commit()
+    return user
+
+
+@pytest.fixture
+def project(client):
+    """Create a test project"""
+    client_obj = Client(name='Test Client', company='Test Client')
+    db.session.add(client_obj)
+    db.session.commit()
+    
+    project = Project(
+        name='Test Project',
+        client_id=client_obj.id,
+        billable=True
+    )
+    db.session.add(project)
+    db.session.commit()
+    return project
+
+
+def test_create_mileage(client, user):
+    """Test creating a mileage entry"""
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Client meeting',
+        start_location='Office',
+        end_location='Client Site',
+        distance_km=45.5,
+        rate_per_km=0.30,
+        vehicle_type='car'
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    assert mileage.id is not None
+    assert mileage.purpose == 'Client meeting'
+    assert mileage.distance_km == Decimal('45.5')
+    assert mileage.rate_per_km == Decimal('0.30')
+    assert mileage.calculated_amount == Decimal('13.65')
+    assert mileage.status == 'pending'
+
+
+def test_mileage_round_trip(client, user):
+    """Test mileage calculation for round trip"""
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Round trip',
+        start_location='A',
+        end_location='B',
+        distance_km=50,
+        rate_per_km=0.30,
+        is_round_trip=True
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    # Check that total distance and amount are doubled
+    assert mileage.total_distance_km == 100.0
+    assert mileage.total_amount == 30.0  # 50 km * 2 * 0.30
+
+
+def test_mileage_approval(client, user):
+    """Test mileage approval workflow"""
+    admin = User(username='admin', email='admin@example.com', role='admin')
+    admin.set_password('admin123')
+    db.session.add(admin)
+    db.session.commit()
+    
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Test trip',
+        start_location='A',
+        end_location='B',
+        distance_km=30,
+        rate_per_km=0.30
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    # Approve mileage
+    mileage.approve(admin.id, notes='Approved')
+    db.session.commit()
+    
+    assert mileage.status == 'approved'
+    assert mileage.approved_by == admin.id
+    assert mileage.approved_at is not None
+    assert 'Approved' in mileage.notes
+
+
+def test_mileage_rejection(client, user):
+    """Test mileage rejection workflow"""
+    admin = User(username='admin', email='admin@example.com', role='admin')
+    admin.set_password('admin123')
+    db.session.add(admin)
+    db.session.commit()
+    
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Test trip',
+        start_location='A',
+        end_location='B',
+        distance_km=30,
+        rate_per_km=0.30
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    # Reject mileage
+    mileage.reject(admin.id, reason='Missing documentation')
+    db.session.commit()
+    
+    assert mileage.status == 'rejected'
+    assert mileage.approved_by == admin.id
+    assert mileage.rejection_reason == 'Missing documentation'
+
+
+def test_mileage_create_expense(client, user, project):
+    """Test creating expense from mileage entry"""
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Client visit',
+        start_location='Office',
+        end_location='Client',
+        distance_km=40,
+        rate_per_km=0.30,
+        project_id=project.id,
+        is_round_trip=True
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    # Create expense
+    expense = mileage.create_expense()
+    
+    assert expense is not None
+    assert expense.user_id == user.id
+    assert expense.category == 'travel'
+    assert expense.amount == mileage.total_amount
+    assert expense.project_id == project.id
+    assert 'Distance' in expense.description
+
+
+def test_mileage_to_dict(client, user):
+    """Test converting mileage to dictionary"""
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Test trip',
+        start_location='A',
+        end_location='B',
+        distance_km=25.5,
+        rate_per_km=0.30
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    data = mileage.to_dict()
+    
+    assert data['id'] == mileage.id
+    assert data['user_id'] == user.id
+    assert data['purpose'] == 'Test trip'
+    assert data['start_location'] == 'A'
+    assert data['end_location'] == 'B'
+    assert data['distance_km'] == 25.5
+    assert data['rate_per_km'] == 0.30
+    assert data['calculated_amount'] == 7.65
+    assert data['status'] == 'pending'
+
+
+def test_get_total_distance(client, user):
+    """Test getting total distance traveled"""
+    today = date.today()
+    
+    # Create multiple mileage entries
+    mileage1 = Mileage(
+        user_id=user.id,
+        trip_date=today,
+        purpose='Trip 1',
+        start_location='A',
+        end_location='B',
+        distance_km=30,
+        rate_per_km=0.30,
+        status='approved'
+    )
+    
+    mileage2 = Mileage(
+        user_id=user.id,
+        trip_date=today,
+        purpose='Trip 2',
+        start_location='C',
+        end_location='D',
+        distance_km=50,
+        rate_per_km=0.30,
+        status='approved'
+    )
+    
+    db.session.add_all([mileage1, mileage2])
+    db.session.commit()
+    
+    # Get total distance
+    total = Mileage.get_total_distance(user_id=user.id)
+    
+    assert total == 80.0
+
+
+def test_mileage_default_rates(client):
+    """Test getting default mileage rates"""
+    rates = Mileage.get_default_rates()
+    
+    assert 'car' in rates
+    assert 'motorcycle' in rates
+    assert 'van' in rates
+    assert 'truck' in rates
+    
+    assert rates['car']['km'] == 0.30
+    assert rates['motorcycle']['km'] == 0.20
+
+
+def test_mileage_reimbursement(client, user):
+    """Test marking mileage as reimbursed"""
+    admin = User(username='admin', email='admin@example.com', role='admin')
+    admin.set_password('admin123')
+    db.session.add(admin)
+    db.session.commit()
+    
+    mileage = Mileage(
+        user_id=user.id,
+        trip_date=date.today(),
+        purpose='Test trip',
+        start_location='A',
+        end_location='B',
+        distance_km=30,
+        rate_per_km=0.30,
+        status='approved'
+    )
+    
+    db.session.add(mileage)
+    db.session.commit()
+    
+    # Mark as reimbursed
+    mileage.mark_as_reimbursed()
+    db.session.commit()
+    
+    assert mileage.status == 'reimbursed'
+    assert mileage.reimbursed is True
+    assert mileage.reimbursed_at is not None
+

tests/test_models/test_per_diem.py

@@ -0,0 +1,338 @@
+"""
+Tests for PerDiem and PerDiemRate models
+"""
+
+import pytest
+from datetime import date, datetime, time
+from decimal import Decimal
+from app import db
+from app.models import PerDiem, PerDiemRate, User
+
+
+@pytest.fixture
+def user(client):
+    """Create a test user"""
+    user = User(username='testuser', email='test@example.com')
+    user.set_password('password123')
+    db.session.add(user)
+    db.session.commit()
+    return user
+
+
+@pytest.fixture
+def rate(client):
+    """Create a test per diem rate"""
+    rate = PerDiemRate(
+        country='Germany',
+        city='Berlin',
+        full_day_rate=28.00,
+        half_day_rate=14.00,
+        breakfast_rate=5.60,
+        lunch_rate=11.20,
+        dinner_rate=11.20,
+        incidental_rate=3.00,
+        currency_code='EUR',
+        effective_from=date(2024, 1, 1)
+    )
+    db.session.add(rate)
+    db.session.commit()
+    return rate
+
+
+def test_create_per_diem_rate(client):
+    """Test creating a per diem rate"""
+    rate = PerDiemRate(
+        country='France',
+        city='Paris',
+        full_day_rate=45.00,
+        half_day_rate=22.50,
+        effective_from=date(2024, 1, 1)
+    )
+    
+    db.session.add(rate)
+    db.session.commit()
+    
+    assert rate.id is not None
+    assert rate.country == 'France'
+    assert rate.city == 'Paris'
+    assert rate.full_day_rate == Decimal('45.00')
+    assert rate.half_day_rate == Decimal('22.50')
+    assert rate.is_active is True
+
+
+def test_get_rate_for_location(client, rate):
+    """Test getting rate for a specific location"""
+    found_rate = PerDiemRate.get_rate_for_location('Germany', 'Berlin', date.today())
+    
+    assert found_rate is not None
+    assert found_rate.id == rate.id
+    assert found_rate.city == 'Berlin'
+
+
+def test_get_rate_falls_back_to_country(client):
+    """Test that rate search falls back to country rate if city not found"""
+    # Create country-level rate
+    country_rate = PerDiemRate(
+        country='Netherlands',
+        city=None,  # Country-level rate
+        full_day_rate=35.00,
+        half_day_rate=17.50,
+        effective_from=date(2024, 1, 1)
+    )
+    db.session.add(country_rate)
+    db.session.commit()
+    
+    # Search for a city that doesn't have a rate
+    found_rate = PerDiemRate.get_rate_for_location('Netherlands', 'Amsterdam', date.today())
+    
+    assert found_rate is not None
+    assert found_rate.id == country_rate.id
+    assert found_rate.city is None
+
+
+def test_create_per_diem_claim(client, user, rate):
+    """Test creating a per diem claim"""
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Conference',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 23),
+        country='Germany',
+        city='Berlin',
+        full_day_rate=rate.full_day_rate,
+        half_day_rate=rate.half_day_rate,
+        full_days=3,
+        half_days=1,
+        breakfast_deduction=rate.breakfast_rate,
+        currency_code='EUR'
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    assert per_diem.id is not None
+    assert per_diem.trip_purpose == 'Conference'
+    assert per_diem.full_days == 3
+    assert per_diem.half_days == 1
+    assert per_diem.total_days == 3.5
+    assert per_diem.status == 'pending'
+
+
+def test_per_diem_calculation(client, user, rate):
+    """Test per diem amount calculation"""
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Business trip',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 22),
+        country='Germany',
+        city='Berlin',
+        full_day_rate=28,
+        half_day_rate=14,
+        full_days=2,
+        half_days=1,
+        breakfast_provided=0,
+        breakfast_deduction=0,
+        lunch_deduction=0,
+        dinner_deduction=0
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    # Calculation: (2 * 28) + (1 * 14) = 56 + 14 = 70
+    assert per_diem.calculated_amount == Decimal('70')
+
+
+def test_per_diem_with_meal_deductions(client, user, rate):
+    """Test per diem with provided meals"""
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Conference with meals',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 22),
+        country='Germany',
+        city='Berlin',
+        full_day_rate=28,
+        half_day_rate=14,
+        full_days=3,
+        half_days=0,
+        breakfast_provided=2,
+        lunch_provided=3,
+        dinner_provided=2,
+        breakfast_deduction=5.60,
+        lunch_deduction=11.20,
+        dinner_deduction=11.20
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    # Calculation: (3 * 28) - (2 * 5.60) - (3 * 11.20) - (2 * 11.20)
+    # = 84 - 11.20 - 33.60 - 22.40 = 16.80
+    assert per_diem.calculated_amount == Decimal('16.80')
+
+
+def test_calculate_days_from_dates_single_day(client):
+    """Test calculating days for a single day trip"""
+    result = PerDiem.calculate_days_from_dates(
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 20),
+        departure_time=time(8, 0),
+        return_time=time(18, 0)  # 10 hours
+    )
+    
+    assert result['full_days'] == 1
+    assert result['half_days'] == 0
+
+
+def test_calculate_days_from_dates_multi_day(client):
+    """Test calculating days for multi-day trip"""
+    result = PerDiem.calculate_days_from_dates(
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 23),
+        departure_time=time(8, 0),   # Before noon = full day
+        return_time=time(14, 0)       # After noon = full day
+    )
+    
+    # Day 1: departure before 12:00 = full day
+    # Day 2-3: middle days = 2 full days
+    # Day 4: return after 12:00 = full day
+    # Total: 4 full days
+    assert result['full_days'] == 4
+    assert result['half_days'] == 0
+
+
+def test_calculate_days_with_half_days(client):
+    """Test calculating days with half days"""
+    result = PerDiem.calculate_days_from_dates(
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 22),
+        departure_time=time(14, 0),   # After noon = half day
+        return_time=time(10, 0)       # Before noon = half day
+    )
+    
+    # Day 1: departure after 12:00 = half day
+    # Day 2: middle day = full day
+    # Day 3: return before 12:00 = half day
+    # Total: 1 full day, 2 half days
+    assert result['full_days'] == 1
+    assert result['half_days'] == 2
+
+
+def test_per_diem_approval(client, user):
+    """Test per diem approval workflow"""
+    admin = User(username='admin', email='admin@example.com', role='admin')
+    admin.set_password('admin123')
+    db.session.add(admin)
+    db.session.commit()
+    
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Business trip',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 22),
+        country='Germany',
+        full_day_rate=28,
+        half_day_rate=14,
+        full_days=2,
+        half_days=1
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    # Approve
+    per_diem.approve(admin.id, notes='Approved')
+    db.session.commit()
+    
+    assert per_diem.status == 'approved'
+    assert per_diem.approved_by == admin.id
+    assert per_diem.approved_at is not None
+
+
+def test_per_diem_to_dict(client, user, rate):
+    """Test converting per diem to dictionary"""
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Test trip',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 22),
+        country='Germany',
+        city='Berlin',
+        full_day_rate=28,
+        half_day_rate=14,
+        full_days=2,
+        half_days=1
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    data = per_diem.to_dict()
+    
+    assert data['id'] == per_diem.id
+    assert data['user_id'] == user.id
+    assert data['trip_purpose'] == 'Test trip'
+    assert data['country'] == 'Germany'
+    assert data['city'] == 'Berlin'
+    assert data['full_days'] == 2
+    assert data['half_days'] == 1
+    assert data['total_days'] == 2.5
+
+
+def test_per_diem_recalculate(client, user):
+    """Test recalculating per diem amount"""
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Trip',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 22),
+        country='Germany',
+        full_day_rate=28,
+        half_day_rate=14,
+        full_days=2,
+        half_days=0
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    initial_amount = per_diem.calculated_amount
+    assert initial_amount == Decimal('56')
+    
+    # Change days
+    per_diem.full_days = 3
+    new_amount = per_diem.recalculate_amount()
+    
+    assert new_amount == Decimal('84')
+    assert per_diem.calculated_amount == Decimal('84')
+
+
+def test_per_diem_create_expense(client, user):
+    """Test creating expense from per diem claim"""
+    per_diem = PerDiem(
+        user_id=user.id,
+        trip_purpose='Conference',
+        start_date=date(2025, 10, 20),
+        end_date=date(2025, 10, 23),
+        country='Germany',
+        city='Berlin',
+        full_day_rate=28,
+        half_day_rate=14,
+        full_days=3,
+        half_days=1
+    )
+    
+    db.session.add(per_diem)
+    db.session.commit()
+    
+    # Create expense
+    expense = per_diem.create_expense()
+    
+    assert expense is not None
+    assert expense.user_id == user.id
+    assert expense.category == 'meals'
+    assert expense.amount == per_diem.calculated_amount
+    assert 'Berlin, Germany' in expense.title
+