diff --git a/CLAUDE.md b/CLAUDE.md
index b58591c..97e546f 100644
--- a/CLAUDE.md
+++ b/CLAUDE.md
@@ -49,13 +49,9 @@ Libra is a double-entry bookkeeping extension for LNbits that enables collective
 
 ### Database Schema
 
-**Note**: With Fava integration, Libra maintains a local cache of some data but delegates authoritative balance calculations to Beancount/Fava.
+**Fava is the sole source of truth for journal entries.** Libra does NOT maintain a local mirror of transactions — the previous `journal_entries` and `entry_lines` tables were removed during the Fava migration. All transaction reads (history, balances, summaries) go through Fava's HTTP API; writes go through `PUT /api/add_entries` and are serialized via `FavaClient._write_lock`. When retrieving journal entries from Fava for UI display, results are enriched with a `username` field from LNbits user data.
 
-**journal_entries**: Transaction headers stored locally and synced to Fava
-- `flag` field: `*` (cleared), `!` (pending), `#` (flagged), `x` (void)
-- `meta` field: JSON storing source, tags, audit info
-- `reference` field: Links to payment_hash, invoice numbers, etc.
-- Enriched with `username` field when retrieved via API (added from LNbits user data)
+The SQLite tables below hold **operational state** that Fava doesn't (and shouldn't) own — workflow, RBAC, settings, reconciliation assertions. None of it is derivable from the Beancount file; they are independent stores, not caches.
 
 **extension_settings**: Libra wallet configuration (admin-only)
 - `libra_wallet_id` - The LNbits wallet used for Libra operations
@@ -213,7 +209,8 @@ entry = format_transaction(
         {"account": "Liabilities:Payable:User-abc123", "amount": "-50000 SATS"}
     ],
     tags=["groceries"],
-    links=["libra-entry-123"]
+    links=["exp-a1b2c3d4e5f60708"],  # typed settlement link; identity goes in entry-id metadata
+    meta={"entry-id": "a1b2c3d4e5f60708"}
 )
 
 # Submit to Fava
@@ -221,6 +218,8 @@ client = get_fava_client()
 result = await client.add_entry(entry)
 ```
 
+Prefer the purpose-built formatters (`format_expense_entry`, `format_income_entry`, …) over raw `format_transaction` — they write the `entry-id` metadata and typed links for you (see Data Integrity → Entry Identity & Links).
+
 **Querying Balances**:
 ```python
 # Query user balance from Fava
@@ -282,7 +281,8 @@ entry = format_transaction(
         {"account": "Assets:Lightning:Balance", "amount": "-50000 SATS"}
     ],
     tags=["utilities"],
-    links=["libra-tx-123"]
+    links=["exp-0123456789abcdef"],
+    meta={"entry-id": "0123456789abcdef"}
 )
 
 client = get_fava_client()
@@ -310,6 +310,13 @@ result = await client.query(query)
 3. User accounts use `user_id` (NOT `wallet_id`) for consistency
 4. All accounting calculations delegated to Beancount/Fava
 
+**Entry Identity & Links** (the contract `_extract_entry_id()` in views_api.py relies on):
+- The `entry-id` **transaction metadata** is the single canonical entry identifier. Every libra-authored entry formatter (`format_expense_entry`, `format_receivable_entry`, `format_income_entry`, `format_revenue_entry`) writes it. All id resolution (pending list, user journal, approve, reject) reads it — never parse links to recover an id.
+- Typed links `exp-{id}` / `rcv-{id}` / `inc-{id}` exist for **settlement tracking** (BQL queries match settlements to source entries by these links). They duplicate the id but are not the identity source.
+- A user-supplied `reference` (invoice number, receipt id) becomes **its own sanitized link**, verbatim — never fused with the entry id, never displacing a system link. Two entries sharing a reference share the link (desired Beancount semantics).
+- `ln-{payment_hash[:16]}` links mark Lightning payments.
+- Legacy ledger history (pre-dfdcc44) carries a single `libra-{id}` link and no `entry-id` metadata — `_extract_entry_id()` falls back to parsing it. Do not write `libra-` links in new code.
+
 **Validation** is performed in `core/validation.py`:
 - Pure validation functions for entry correctness before submitting to Fava
 
diff --git a/account_sync.py b/account_sync.py
index 7e875f8..3d82381 100644
--- a/account_sync.py
+++ b/account_sync.py
@@ -320,11 +320,20 @@ async def sync_single_account_from_beancount(account_name: str) -> bool:
 
         # Create in Libra DB
         account_type = infer_account_type_from_name(account_name)
-        user_id = extract_user_id_from_account_name(account_name)
 
+        # Prefer the full user_id stored in Beancount metadata (libra writes it
+        # when crud.get_or_create_user_account calls fava.add_account). Fall
+        # back to the name-derived 8-char prefix for accounts imported without
+        # metadata. This keeps user_id consistent with what the caller will
+        # query for, avoiding a churn cycle through the UNIQUE-constraint
+        # recovery path in crud.py.
         description = None
+        meta_user_id = None
         if "meta" in bc_account and isinstance(bc_account["meta"], dict):
             description = bc_account["meta"].get("description")
+            meta_user_id = bc_account["meta"].get("user_id")
+
+        user_id = meta_user_id or extract_user_id_from_account_name(account_name)
 
         await create_account(
             CreateAccount(
diff --git a/beancount_format.py b/beancount_format.py
index a1bf874..f233ee5 100644
--- a/beancount_format.py
+++ b/beancount_format.py
@@ -804,6 +804,139 @@ def format_net_settlement_entry(
     )
 
 
+def format_fiat_net_settlement_entry(
+    user_id: str,
+    cash_account: str,
+    receivable_account: str,
+    payable_account: Optional[str],
+    credit_account: Optional[str],
+    cash_paid_fiat: Decimal,
+    total_receivable_fiat: Decimal,
+    total_payable_fiat: Decimal,
+    credit_overflow_fiat: Decimal,
+    fiat_currency: str,
+    description: str,
+    entry_date: date,
+    payment_method: str = "cash",
+    reference: Optional[str] = None,
+    settled_entry_links: Optional[List[str]] = None,
+) -> Dict[str, Any]:
+    """Fiat cash settlement that nets receivable and payable for one user.
+
+    Implements the contract from libra-#33 (settlement netting) and
+    libra-#41 (credit-balance overflow). Builds a 2- to 4-leg transaction
+    depending on what the user has open:
+
+      - Cash + Receivable only (2-leg)     — pure receivable, exact pay
+      - Cash + Receivable + Credit (3-leg) — overpay against pure receivable
+      - Cash + Receivable + Payable (3-leg) — nancy's #33 scenario, exact pay
+      - Cash + Receivable + Payable + Credit (4-leg) — net + overpay
+
+    The receivable leg is always present (this endpoint is `/receivables/settle`).
+    The payable leg appears when the user has open expenses being netted against
+    the receivable. The credit leg appears when cash > settle target, absorbing
+    the overflow as a liability libra owes the user going forward.
+
+    Constraint enforced inline:
+        cash_paid_fiat = total_receivable_fiat - total_payable_fiat + credit_overflow_fiat
+
+    Args:
+        user_id: User ID
+        cash_account: Payment-method account name (e.g. "Assets:Cash")
+        receivable_account: User's receivable account being cleared
+        payable_account: User's payable account being cleared (omit when no payable)
+        credit_account: User's credit account receiving overflow (omit when no overflow)
+        cash_paid_fiat: What the user paid in cash, unsigned
+        total_receivable_fiat: Gross receivable being cleared (unsigned, 0 if none)
+        total_payable_fiat: Gross payable being cleared (unsigned, 0 if none)
+        credit_overflow_fiat: Excess cash going to credit (unsigned, 0 if none)
+        fiat_currency: Currency code (EUR, USD, etc.)
+        description: Entry narration
+        entry_date: Date of settlement
+        payment_method: cash / bank_transfer / check / other
+        reference: Optional caller-supplied reference (becomes an extra link)
+        settled_entry_links: Source entry links being cleared
+            (e.g. `["exp-abc", "rcv-def"]`). The audit trail for which
+            originals this settlement reconciles.
+
+    Returns:
+        Fava API entry dict ready for `fava.add_entry`.
+
+    Raises:
+        ValueError: if any amount is negative, or if the cash-balance
+            constraint above is not satisfied.
+    """
+    for label, value in (
+        ("cash_paid_fiat", cash_paid_fiat),
+        ("total_receivable_fiat", total_receivable_fiat),
+        ("total_payable_fiat", total_payable_fiat),
+        ("credit_overflow_fiat", credit_overflow_fiat),
+    ):
+        if value < 0:
+            raise ValueError(f"{label} must be non-negative; got {value}")
+
+    expected_cash = total_receivable_fiat - total_payable_fiat + credit_overflow_fiat
+    if abs(cash_paid_fiat - expected_cash) > Decimal("0.01"):
+        raise ValueError(
+            f"cash_paid_fiat {cash_paid_fiat} does not match expected "
+            f"{expected_cash} (= receivable {total_receivable_fiat} "
+            f"- payable {total_payable_fiat} + credit {credit_overflow_fiat})"
+        )
+
+    if total_payable_fiat > 0 and not payable_account:
+        raise ValueError("payable_account required when total_payable_fiat > 0")
+    if credit_overflow_fiat > 0 and not credit_account:
+        raise ValueError("credit_account required when credit_overflow_fiat > 0")
+
+    postings: List[Dict[str, Any]] = [
+        {"account": cash_account, "amount": f"{cash_paid_fiat:.2f} {fiat_currency}"},
+        {"account": receivable_account, "amount": f"-{total_receivable_fiat:.2f} {fiat_currency}"},
+    ]
+    if total_payable_fiat > 0:
+        postings.append({
+            "account": payable_account,
+            "amount": f"{total_payable_fiat:.2f} {fiat_currency}",
+        })
+    if credit_overflow_fiat > 0:
+        postings.append({
+            "account": credit_account,
+            "amount": f"-{credit_overflow_fiat:.2f} {fiat_currency}",
+        })
+
+    payment_method_map = {
+        "cash": ("cash_settlement", "cash-payment"),
+        "bank_transfer": ("bank_settlement", "bank-transfer"),
+        "check": ("check_settlement", "check-payment"),
+        "btc_onchain": ("onchain_settlement", "onchain-payment"),
+        "other": ("manual_settlement", "manual-payment"),
+    }
+    source, tag = payment_method_map.get(
+        payment_method.lower(), ("manual_settlement", "manual-payment"),
+    )
+
+    entry_meta: Dict[str, Any] = {
+        "user-id": user_id,
+        "source": source,
+        "payment-type": "net-settlement",
+    }
+
+    links: List[str] = []
+    if settled_entry_links:
+        links.extend(settled_entry_links)
+    if reference:
+        links.append(sanitize_link(reference))
+
+    return format_transaction(
+        date_val=entry_date,
+        flag="*",
+        narration=description,
+        postings=postings,
+        tags=[tag, "settlement", "net-settlement"],
+        links=links,
+        meta=entry_meta,
+    )
+
+
 def format_revenue_entry(
     payment_account: str,
     revenue_account: str,
@@ -812,7 +945,8 @@ def format_revenue_entry(
     entry_date: date,
     fiat_currency: Optional[str] = None,
     fiat_amount: Optional[Decimal] = None,
-    reference: Optional[str] = None
+    reference: Optional[str] = None,
+    entry_id: Optional[str] = None
 ) -> Dict[str, Any]:
     """
     Format a revenue entry (libra receives payment directly).
@@ -829,7 +963,8 @@ def format_revenue_entry(
         entry_date: Date of payment
         fiat_currency: Optional fiat currency
         fiat_amount: Optional fiat amount (unsigned)
-        reference: Optional reference
+        reference: Optional reference (invoice ID, etc.) — stored as its own link
+        entry_id: Optional unique entry ID (generated if not provided)
 
     Returns:
         Fava API entry dict
@@ -845,6 +980,9 @@ def format_revenue_entry(
             fiat_amount=Decimal("50.00")
         )
     """
+    if not entry_id:
+        entry_id = generate_entry_id()
+
     amount_sats_abs = abs(amount_sats)
     fiat_amount_abs = abs(fiat_amount) if fiat_amount else None
 
@@ -869,12 +1007,13 @@ def format_revenue_entry(
 
     # Note: created-via is redundant with #revenue-entry tag
     entry_meta = {
-        "source": "libra-api"
+        "source": "libra-api",
+        "entry-id": entry_id
     }
 
     links = []
     if reference:
-        links.append(reference)
+        links.append(sanitize_link(reference))
 
     return format_transaction(
         date_val=entry_date,
diff --git a/crud.py b/crud.py
index b2b43dd..0692806 100644
--- a/crud.py
+++ b/crud.py
@@ -250,9 +250,13 @@ async def get_or_create_user_account(
                 if not fava_account_exists:
                     # Create account in Fava/Beancount via Open directive
                     logger.info(f"[FAVA CREATE] Creating account in Fava: {account_name}")
+                    # Unconstrained Open: a per-user receivable/payable legitimately
+                    # holds arbitrary fiat (CAD/GBP/JPY/…). Constraining it to
+                    # EUR/SATS/USD made any posting in another currency fail
+                    # bean-check (the errors this account path originally exhibited).
                     await fava.add_account(
                         account_name=account_name,
-                        currencies=["EUR", "SATS", "USD"],  # Support common currencies
+                        currencies=None,
                         metadata={
                             "user_id": user_id,
                             "description": f"User-specific {account_type.value} account"
diff --git a/fava_client.py b/fava_client.py
index 277120e..eaed06b 100644
--- a/fava_client.py
+++ b/fava_client.py
@@ -18,6 +18,7 @@ See: https://github.com/beancount/fava/blob/main/src/fava/json_api.py
 """
 
 import asyncio
+import re
 import httpx
 from typing import Any, Dict, List, Optional
 from decimal import Decimal
@@ -30,6 +31,68 @@ class ChecksumConflictError(Exception):
     pass
 
 
+# Per-user account names end with :User-{user_id[:8]} (8 hex chars). Anything
+# matching is routed to accounts/users.beancount; anything else goes to
+# accounts/chart.beancount. See `_infer_target_file` and `add_account`.
+_USER_ACCT_RE = re.compile(r":User-[0-9a-f]{8}$")
+
+
+def _infer_target_file(account_name: str) -> str:
+    """Pick the Beancount include file for an Open directive based on account name."""
+    if _USER_ACCT_RE.search(account_name):
+        return "accounts/users.beancount"
+    return "accounts/chart.beancount"
+
+
+def _escape_beancount_string(value: str) -> str:
+    """Escape a value for safe inclusion in a Beancount string literal.
+
+    Beancount's tokenizer unescapes \\", \\n, \\t, \\r, \\\\ etc. (tokens.c
+    cunescape). Unescaped quotes or newlines in free-text metadata written
+    straight into the ledger source would corrupt the file, so escape the
+    backslash first (to keep it round-tripping) then quotes and newlines.
+    """
+    return (
+        value.replace("\\", "\\\\")
+        .replace('"', '\\"')
+        .replace("\n", "\\n")
+        .replace("\r", "\\r")
+    )
+
+
+# Beancount's DATE token (parser/lexer.l): (17|18|19|20)[0-9]{2}[-/][0-9]+[-/][0-9]+
+# — '-' OR '/' separators, 1+ digit month/day. Inter-token whitespace is any
+# run of [ \t\r] (ignored by the lexer). The duplicate-detection regex must
+# mirror this, or a validly-formatted existing Open (e.g. '2024/3/5 open X' or
+# '2020-01-01  open  X') escapes detection and a duplicate Open is appended,
+# which bean-check then rejects — breaking every later write.
+_OPEN_DATE = r"(?:17|18|19|20)\d\d[-/]\d+[-/]\d+"
+
+
+def _open_directive_exists(source: str, account_name: str) -> bool:
+    """Return True if `source` already contains an Open directive for exactly
+    `account_name`.
+
+    Anchored to a real `<date> open <account>` directive line (re.MULTILINE),
+    with `<date>` and the inter-token whitespace matching Beancount's grammar,
+    so the account name can't match text inside another account's description
+    metadata or a comment (false positive → spurious 409). The trailing
+    negative-lookahead `(?![\\w:-])` requires the next char not to be an
+    account-continuation char, so:
+      - a prefix (Expenses:Gas) does not match a longer sibling
+        (Expenses:GasStation / Expenses:Gas:Vehicle), and
+      - a real directive with an inline comment and no space
+        (`open Expenses:Gas;legacy`) is still detected (`;` ends the name).
+    """
+    return bool(
+        re.search(
+            rf"^{_OPEN_DATE}[ \t]+open[ \t]+{re.escape(account_name)}(?![\w:-])",
+            source,
+            re.MULTILINE,
+        )
+    )
+
+
 class FavaClient:
     """
     Async client for Fava REST API.
@@ -66,6 +129,46 @@ class FavaClient:
         # Per-user locks for user-specific operations (reduces contention)
         self._user_locks: Dict[str, asyncio.Lock] = {}
 
+        # Cached absolute dirname of the root ledger file, derived from
+        # GET /api/options on first need. Used by `_resolve_target_file` to
+        # turn relative include paths (e.g. "accounts/users.beancount") into
+        # the absolute paths fava's /api/source endpoint requires.
+        self._main_dir_cache: Optional[str] = None
+        self._main_dir_lock = asyncio.Lock()
+
+    async def _resolve_target_file(self, target_file: str) -> str:
+        """
+        Turn a relative include path into the absolute path fava expects.
+
+        Fava's /api/source endpoint refuses relative paths with HTTP 500
+        (NonSourceFileError). Resolve any non-absolute target_file by
+        prepending the directory of the root ledger file (cached after
+        the first GET /api/options).
+
+        Args:
+            target_file: Relative (e.g. "accounts/users.beancount") or
+                absolute path.
+
+        Returns:
+            Absolute path under fava's ledger root.
+        """
+        import os
+
+        if os.path.isabs(target_file):
+            return target_file
+
+        if self._main_dir_cache is None:
+            async with self._main_dir_lock:
+                if self._main_dir_cache is None:
+                    async with httpx.AsyncClient(timeout=self.timeout) as client:
+                        resp = await client.get(f"{self.base_url}/options")
+                        resp.raise_for_status()
+                        main_file = resp.json()["data"]["beancount_options"]["filename"]
+                    self._main_dir_cache = os.path.dirname(main_file)
+                    logger.debug(f"Cached fava ledger root dir: {self._main_dir_cache}")
+
+        return os.path.join(self._main_dir_cache, target_file)
+
     def get_user_lock(self, user_id: str) -> asyncio.Lock:
         """
         Get or create a lock for a specific user.
@@ -766,10 +869,15 @@ class FavaClient:
         # GROUP BY currency prevents mixing EUR and SATS face values in sum(number).
         # sum(weight) gives SATS for both EUR @@ SATS entries and plain SATS entries.
         # sum(number) on EUR rows gives the fiat amount; on SATS rows gives sats paid.
+        # Credit is the overpay-absorbing liability per libra-#41 — it lives
+        # on the same per-user namespace as Payable and contributes to the
+        # user's net obligation with the same sign as Payable (negative on
+        # Liabilities means libra owes user). Folding it into the same query
+        # means the displayed net always already accounts for credit.
         query = f"""
             SELECT account, currency, sum(number), sum(weight)
             WHERE account ~ ':User-{user_id_prefix}'
-            AND (account ~ 'Payable' OR account ~ 'Receivable')
+            AND (account ~ 'Payable' OR account ~ 'Receivable' OR account ~ 'Credit')
             AND flag = '*'
             GROUP BY account, currency
         """
@@ -916,10 +1024,11 @@ class FavaClient:
         """
         from decimal import Decimal
 
-        # GROUP BY currency prevents mixing EUR and SATS face values in sum(number)
+        # GROUP BY currency prevents mixing EUR and SATS face values in sum(number).
+        # Credit per libra-#41 — see get_user_balance_bql for the rationale.
         query = """
             SELECT account, currency, sum(number), sum(weight)
-            WHERE (account ~ 'Payable:User-' OR account ~ 'Receivable:User-')
+            WHERE (account ~ 'Payable:User-' OR account ~ 'Receivable:User-' OR account ~ 'Credit:User-')
             AND flag = '*'
             GROUP BY account, currency
         """
@@ -1484,16 +1593,23 @@ class FavaClient:
     async def add_account(
         self,
         account_name: str,
-        currencies: list[str],
+        currencies: Optional[list[str]] = None,
         opening_date: Optional[date] = None,
         metadata: Optional[Dict[str, Any]] = None,
+        target_file: Optional[str] = None,
         max_retries: int = 3
     ) -> Dict[str, Any]:
         """
         Add an account to the Beancount ledger via an Open directive.
 
         NOTE: Fava's /api/add_entries endpoint does NOT support Open directives.
-        This method uses /api/source to directly edit the Beancount file.
+        This method uses /api/source to directly edit a Beancount file.
+
+        The ledger is split across multiple include files
+        (see modules/services/fava-seeds.nix in server-deploy). Per-user
+        opens go to accounts/users.beancount; admin/static chart opens go to
+        accounts/chart.beancount. If `target_file` is not passed, it is
+        inferred from the account name via `_infer_target_file`.
 
         This method implements optimistic concurrency control with retry logic:
         - Acquires a global write lock before modifying the ledger
@@ -1506,6 +1622,8 @@ class FavaClient:
             currencies: List of currencies for this account (e.g., ["EUR", "SATS"])
             opening_date: Date to open the account (defaults to today)
             metadata: Optional metadata for the account
+            target_file: Beancount file path (relative to ledger root) to append
+                the Open directive to. Defaults to inference from `account_name`.
             max_retries: Maximum number of retry attempts on checksum conflict (default: 3)
 
         Returns:
@@ -1515,17 +1633,18 @@ class FavaClient:
             ChecksumConflictError: If all retry attempts fail due to concurrent modifications
 
         Example:
-            # Add a user's receivable account
+            # User-account names route to accounts/users.beancount automatically.
             result = await fava.add_account(
-                account_name="Assets:Receivable:User-abc123",
+                account_name="Assets:Receivable:User-abc12345",
                 currencies=["EUR", "SATS", "USD"],
-                metadata={"user_id": "abc123", "description": "User receivables"}
+                metadata={"user_id": "abc12345", "description": "User receivables"}
             )
 
-            # Add a user's payable account
+            # Static / admin-added chart entries route to accounts/chart.beancount.
             result = await fava.add_account(
-                account_name="Liabilities:Payable:User-abc123",
-                currencies=["EUR", "SATS"]
+                account_name="Expenses:NewCategory",
+                currencies=["EUR"],
+                target_file="accounts/chart.beancount",
             )
         """
         from datetime import date as date_type
@@ -1533,6 +1652,12 @@ class FavaClient:
         if opening_date is None:
             opening_date = date_type.today()
 
+        if target_file is None:
+            target_file = _infer_target_file(account_name)
+
+        # Fava's /api/source requires absolute paths; convert if needed.
+        target_file = await self._resolve_target_file(target_file)
+
         last_error = None
 
         for attempt in range(max_retries):
@@ -1540,18 +1665,10 @@ class FavaClient:
             async with self._write_lock:
                 try:
                     async with httpx.AsyncClient(timeout=self.timeout) as client:
-                        # Step 1: Get the main Beancount file path from Fava
-                        options_response = await client.get(f"{self.base_url}/options")
-                        options_response.raise_for_status()
-                        options_data = options_response.json()["data"]
-                        file_path = options_data["beancount_options"]["filename"]
-
-                        logger.debug(f"Fava main file: {file_path}")
-
-                        # Step 2: Get current source file (fresh read on each attempt)
+                        # Step 1: Get current source file (fresh read on each attempt)
                         response = await client.get(
                             f"{self.base_url}/source",
-                            params={"filename": file_path}
+                            params={"filename": target_file}
                         )
                         response.raise_for_status()
                         source_data = response.json()["data"]
@@ -1559,47 +1676,56 @@ class FavaClient:
                         sha256sum = source_data["sha256sum"]
                         source = source_data["source"]
 
-                        # Step 3: Check if account already exists (may have been created by concurrent request)
-                        if f"open {account_name}" in source:
-                            logger.info(f"Account {account_name} already exists in Beancount file")
-                            return {"data": sha256sum, "mtime": source_data.get("mtime", "")}
+                        # Step 2: Check if account already exists (may have been
+                        # created by a concurrent request). See
+                        # _open_directive_exists for the anchoring rationale.
+                        if _open_directive_exists(source, account_name):
+                            logger.info(f"Account {account_name} already exists in {target_file}")
+                            return {
+                                "data": sha256sum,
+                                "mtime": source_data.get("mtime", ""),
+                                "already_existed": True,
+                            }
 
-                        # Step 4: Find insertion point (after last Open directive AND its metadata)
+                        # Step 3: Always append at end of file.
+                        # Post-split layout, each include file has one mutation
+                        # profile (only Open directives in chart/users, only
+                        # Transactions in transactions.beancount), so there's no
+                        # reason to slot new entries mid-file. Append-only also
+                        # keeps the seed header comments at the top and makes
+                        # the file's evolution trivially readable.
                         lines = source.split('\n')
-                        insert_index = 0
-                        for i, line in enumerate(lines):
-                            if line.strip().startswith(('open ', f'{opening_date.year}-')) and 'open' in line:
-                                # Found an Open directive, now skip over any metadata lines
-                                insert_index = i + 1
-                                # Skip metadata lines (lines starting with whitespace)
-                                while insert_index < len(lines) and lines[insert_index].startswith((' ', '\t')) and lines[insert_index].strip():
-                                    insert_index += 1
+                        insert_index = len(lines)
 
-                        # Step 5: Format Open directive as Beancount text
-                        currencies_str = ", ".join(currencies)
-                        open_lines = [
-                            "",
-                            f"{opening_date.isoformat()} open {account_name} {currencies_str}"
-                        ]
+                        # Step 4: Format Open directive as Beancount text.
+                        # Currencies are an optional constraint on an Open
+                        # directive; when none are given the account accepts
+                        # any commodity.
+                        open_directive = f"{opening_date.isoformat()} open {account_name}"
+                        if currencies:
+                            open_directive += f" {', '.join(currencies)}"
+                        open_lines = ["", open_directive]
 
                         # Add metadata if provided
                         if metadata:
                             for key, value in metadata.items():
                                 # Format metadata with proper indentation
                                 if isinstance(value, str):
-                                    open_lines.append(f'  {key}: "{value}"')
+                                    open_lines.append(
+                                        f'  {key}: "{_escape_beancount_string(value)}"'
+                                    )
                                 else:
                                     open_lines.append(f'  {key}: {value}')
 
-                        # Step 6: Insert into source
+                        # Step 5: Insert into source
                         for i, line in enumerate(open_lines):
                             lines.insert(insert_index + i, line)
 
                         new_source = '\n'.join(lines)
 
-                        # Step 7: Update source file via PUT /api/source
+                        # Step 6: Update source file via PUT /api/source
                         update_payload = {
-                            "file_path": file_path,
+                            "file_path": target_file,
                             "source": new_source,
                             "sha256sum": sha256sum
                         }
@@ -1612,8 +1738,8 @@ class FavaClient:
                         response.raise_for_status()
                         result = response.json()
 
-                        logger.info(f"Added account {account_name} to Beancount file with currencies {currencies}")
-                        return result
+                        logger.info(f"Added account {account_name} to {target_file} with currencies {currencies}")
+                        return {**result, "already_existed": False}
 
                 except httpx.HTTPStatusError as e:
                     # Check for checksum conflict (HTTP 412 Precondition Failed or similar)
@@ -1927,6 +2053,10 @@ class FavaClient:
 
 # Singleton instance (configured from settings)
 _fava_client: Optional[FavaClient] = None
+# Set by init_fava_client; await for background tasks that must not run
+# before the client exists (otherwise they raise "Fava client not initialized"
+# during the first ~500ms of startup).
+_fava_client_ready: asyncio.Event = asyncio.Event()
 
 
 def init_fava_client(fava_url: str, ledger_slug: str, timeout: float = 10.0):
@@ -1940,9 +2070,21 @@ def init_fava_client(fava_url: str, ledger_slug: str, timeout: float = 10.0):
     """
     global _fava_client
     _fava_client = FavaClient(fava_url, ledger_slug, timeout)
+    _fava_client_ready.set()
     logger.info(f"Fava client initialized: {fava_url}/{ledger_slug}")
 
 
+async def wait_for_fava_client() -> FavaClient:
+    """Block until init_fava_client() has been called, then return the client.
+
+    Use this from background tasks started in libra_start() — they otherwise
+    race the fire-and-forget _init_fava() coroutine and crash with
+    "Fava client not initialized" on first iteration.
+    """
+    await _fava_client_ready.wait()
+    return get_fava_client()
+
+
 def get_fava_client() -> FavaClient:
     """
     Get the configured Fava client.
diff --git a/models.py b/models.py
index 22d4503..c8632d0 100644
--- a/models.py
+++ b/models.py
@@ -48,6 +48,17 @@ class CreateAccount(BaseModel):
     is_virtual: bool = False  # Set to True to create virtual parent account
 
 
+class CreateChartAccount(BaseModel):
+    """Admin-created chart-of-accounts entry written to accounts/chart.beancount."""
+    name: str  # Full hierarchical account name, e.g. "Expenses:Services:Domain"
+    # Optional currency constraint. Omitted by the UI: an Open directive needs
+    # no currency list, and constraining it would reject postings in other
+    # currencies (the CAD/GBP/JPY bean-check errors we saw on user accounts).
+    # None → unconstrained Open; a list → explicit constraint for API callers.
+    currencies: Optional[list[str]] = None
+    description: Optional[str] = None
+
+
 class EntryLine(BaseModel):
     id: str
     journal_entry_id: str
@@ -89,6 +100,11 @@ class UserBalance(BaseModel):
     user_id: str
     balance: int  # positive = libra owes user, negative = user owes libra
     accounts: list[Account] = []
+    # Per-account breakdown surfaced from get_user_balance_bql so UIs (libra
+    # extension dashboard + webapp) can render Payable / Receivable / Credit
+    # as distinct line items. Each entry: {"account": str, "sats": int,
+    # "eur": Decimal}. Wired up for libra-#41's display contract.
+    account_balances: list[dict] = []
     fiat_balances: dict[str, Decimal] = {}  # e.g. {"EUR": Decimal("250.0"), "USD": Decimal("100.0")}
     # Lifetime totals (original entries only; not net of reconciliation)
     total_expenses_sats: int = 0
diff --git a/static/js/index.js b/static/js/index.js
index 1f6ccb9..6f451f7 100644
--- a/static/js/index.js
+++ b/static/js/index.js
@@ -69,6 +69,13 @@ window.app = Vue.createApp({
         userWalletId: '',
         loading: false
       },
+      addAccountDialog: {
+        show: false,
+        rootType: 'Expenses',
+        subPath: '',
+        description: '',
+        loading: false
+      },
       receivableDialog: {
         show: false,
         selectedUser: '',
@@ -286,6 +293,16 @@ window.app = Vue.createApp({
       })
       return options
     },
+    accountRootTypes() {
+      // The five Beancount root account types — the only valid parents.
+      // Mirrors the server's _VALID_ACCOUNT_PREFIXES.
+      return ['Assets', 'Liabilities', 'Equity', 'Income', 'Expenses']
+    },
+    addAccountFullName() {
+      const sub = (this.addAccountDialog.subPath || '').trim().replace(/^:+|:+$/g, '')
+      if (!this.addAccountDialog.rootType || !sub) return ''
+      return `${this.addAccountDialog.rootType}:${sub}`
+    },
     userOptions() {
       const options = []
       this.users.forEach(user => {
@@ -566,6 +583,55 @@ window.app = Vue.createApp({
         this.syncingAccounts = false
       }
     },
+    showAddAccountDialog() {
+      this.addAccountDialog.rootType = 'Expenses'
+      this.addAccountDialog.subPath = ''
+      this.addAccountDialog.description = ''
+      this.addAccountDialog.show = true
+    },
+    async submitAddAccount() {
+      const name = this.addAccountFullName
+      if (!name) {
+        this.$q.notify({type: 'warning', message: 'Enter a sub-account name'})
+        return
+      }
+      // Each segment under the root must be a valid Beancount account
+      // component (core/account.py ACC_COMP_NAME_RE): starts with an uppercase
+      // letter or digit, then letters/digits/hyphens (Unicode letters allowed).
+      const badSegment = name.split(':').slice(1).find(
+        seg => !/^[\p{Lu}\p{Nd}][\p{L}\p{Nd}-]*$/u.test(seg)
+      )
+      if (badSegment !== undefined) {
+        this.$q.notify({
+          type: 'warning',
+          message: `Invalid segment "${badSegment}" — letters, digits and hyphens only, starting with a capital letter or digit`
+        })
+        return
+      }
+      this.addAccountDialog.loading = true
+      try {
+        const {data} = await LNbits.api.request(
+          'POST',
+          '/libra/api/v1/admin/accounts',
+          this.g.user.wallets[0].adminkey,
+          {
+            name,
+            description: this.addAccountDialog.description || null
+          }
+        )
+        this.$q.notify({
+          type: 'positive',
+          message: `Account ${data.account_name} created` +
+            (data.synced_to_libra_db ? '' : ' (sync pending)')
+        })
+        this.addAccountDialog.show = false
+        await this.loadAccounts()
+      } catch (error) {
+        LNbits.utils.notifyApiError(error)
+      } finally {
+        this.addAccountDialog.loading = false
+      }
+    },
     showSettingsDialog() {
       this.settingsDialog.libraWalletId = this.settings?.libra_wallet_id || ''
       this.settingsDialog.favaUrl = this.settings?.fava_url || 'http://localhost:3333'
@@ -1645,6 +1711,31 @@ window.app = Vue.createApp({
     isIncomeEntry(entry) {
       return Array.isArray(entry.tags) && entry.tags.includes('income-entry')
     },
+    // Per-currency split for multi-currency balances. Sign convention from the
+    // super-user perspective: positive fiat = user owes Libra (Receivable),
+    // negative fiat = Libra owes user (Payable). Distinct currencies can't be
+    // netted across each other (no spot rate), so we render them grouped by
+    // direction instead of one collapsed label.
+    owesYouFiat(fiatBalances) {
+      if (!fiatBalances) return {}
+      return Object.fromEntries(
+        Object.entries(fiatBalances).filter(([_, amount]) => Number(amount) > 0.005)
+      )
+    },
+    youOweFiat(fiatBalances) {
+      if (!fiatBalances) return {}
+      return Object.fromEntries(
+        Object.entries(fiatBalances)
+          .filter(([_, amount]) => Number(amount) < -0.005)
+          .map(([cur, amount]) => [cur, Math.abs(Number(amount))])
+      )
+    },
+    hasOwesYouFiat(fiatBalances) {
+      return Object.keys(this.owesYouFiat(fiatBalances)).length > 0
+    },
+    hasYouOweFiat(fiatBalances) {
+      return Object.keys(this.youOweFiat(fiatBalances)).length > 0
+    },
     formatFiat(amount, currency) {
       return new Intl.NumberFormat('en-US', {
         style: 'currency',
@@ -1682,6 +1773,10 @@ window.app = Vue.createApp({
       if (entry.tags && entry.tags.includes('equity-contribution')) return true
       if (entry.account && entry.account.includes('Equity')) return true
       return false
+    },
+    isVoided(entry) {
+      // Voided entries keep '!' flag and carry a 'voided' tag (libra convention).
+      return Array.isArray(entry.tags) && entry.tags.includes('voided')
     }
   },
   async created() {
diff --git a/tasks.py b/tasks.py
index f6f84cb..8ed5a33 100644
--- a/tasks.py
+++ b/tasks.py
@@ -134,8 +134,15 @@ async def wait_for_account_sync():
     Background task that periodically syncs accounts from Beancount to Libra DB.
 
     Runs hourly to ensure Libra DB stays in sync with Beancount.
+
+    Blocks on `wait_for_fava_client()` before the first iteration so we don't
+    race the fire-and-forget `_init_fava()` started in `libra_start()` and
+    fail the first sync with "Fava client not initialized".
     """
+    from .fava_client import wait_for_fava_client
+
     logger.info("[LIBRA] Account sync background task started")
+    await wait_for_fava_client()
 
     while True:
         try:
diff --git a/templates/libra/index.html b/templates/libra/index.html
index 04e7688..5369f72 100644
--- a/templates/libra/index.html
+++ b/templates/libra/index.html
@@ -187,16 +187,27 @@
           </template>
           <template v-slot:body-cell-balance="props">
             <q-td :props="props">
-              <div :class="props.row.balance > 0 ? 'text-positive' : 'text-negative'">
-                {% raw %}{{ formatSats(Math.abs(props.row.balance)) }} sats{% endraw %}
+              <!-- User owes you (org), per currency -->
+              <div v-if="hasOwesYouFiat(props.row.fiat_balances)" class="text-positive">
+                <div v-for="(amount, currency) in owesYouFiat(props.row.fiat_balances)" :key="'oy-' + currency">
+                  Owes you {% raw %}{{ formatFiat(amount, currency) }}{% endraw %}
+                </div>
               </div>
-              <div v-if="props.row.fiat_balances && Object.keys(props.row.fiat_balances).length > 0" class="text-caption">
-                <span v-for="(amount, currency) in props.row.fiat_balances" :key="currency" class="q-mr-sm">
-                  {% raw %}{{ formatFiat(Math.abs(amount), currency) }}{% endraw %}
-                </span>
+              <!-- You (org) owe user, per currency -->
+              <div v-if="hasYouOweFiat(props.row.fiat_balances)" class="text-negative">
+                <div v-for="(amount, currency) in youOweFiat(props.row.fiat_balances)" :key="'yo-' + currency">
+                  You owe {% raw %}{{ formatFiat(amount, currency) }}{% endraw %}
+                </div>
               </div>
-              <div class="text-caption text-grey">
-                {% raw %}{{ props.row.balance > 0 ? 'Owes you' : 'You owe' }}{% endraw %}
+              <!-- Fallback when there are no fiat balances (sats-only entries) -->
+              <div v-if="!hasOwesYouFiat(props.row.fiat_balances) && !hasYouOweFiat(props.row.fiat_balances)"
+                   :class="props.row.balance > 0 ? 'text-positive' : 'text-negative'">
+                {% raw %}{{ props.row.balance > 0 ? 'Owes you' : 'You owe' }} {{ formatSats(Math.abs(props.row.balance)) }} sats{% endraw %}
+              </div>
+              <!-- Net sats footnote (current-rate-derived; can't be netted across currencies) -->
+              <div v-if="hasOwesYouFiat(props.row.fiat_balances) || hasYouOweFiat(props.row.fiat_balances)"
+                   class="text-caption text-grey q-mt-xs">
+                Net (current rates): {% raw %}{{ formatSats(Math.abs(props.row.balance)) }} sats {{ props.row.balance > 0 ? '(receivable)' : '(payable)' }}{% endraw %}
               </div>
             </q-td>
           </template>
@@ -486,7 +497,10 @@
           <!-- Status Flag Column -->
           <template v-slot:body-cell-flag="props">
             <q-td :props="props">
-              <q-icon v-if="props.row.flag === '*'" name="check_circle" color="positive" size="sm">
+              <q-icon v-if="isVoided(props.row)" name="cancel" color="grey" size="sm">
+                <q-tooltip>Voided</q-tooltip>
+              </q-icon>
+              <q-icon v-else-if="props.row.flag === '*'" name="check_circle" color="positive" size="sm">
                 <q-tooltip>Cleared</q-tooltip>
               </q-icon>
               <q-icon v-else-if="props.row.flag === '!'" name="pending" color="orange" size="sm">
@@ -495,9 +509,6 @@
               <q-icon v-else-if="props.row.flag === '#'" name="flag" color="red" size="sm">
                 <q-tooltip>Flagged</q-tooltip>
               </q-icon>
-              <q-icon v-else-if="props.row.flag === 'x'" name="cancel" color="grey" size="sm">
-                <q-tooltip>Voided</q-tooltip>
-              </q-icon>
             </q-td>
           </template>
 
@@ -846,7 +857,20 @@
     <!-- Chart of Accounts -->
     <q-card>
       <q-card-section>
-        <h6 class="q-my-none q-mb-md">Chart of Accounts</h6>
+        <div class="row items-center q-mb-md">
+          <h6 class="q-my-none">Chart of Accounts</h6>
+          <q-space></q-space>
+          <q-btn
+            v-if="isSuperUser"
+            unelevated
+            dense
+            size="sm"
+            color="primary"
+            icon="add"
+            label="Add Account"
+            @click="showAddAccountDialog"
+          ></q-btn>
+        </div>
         <q-list dense v-if="accounts.length > 0">
           <q-item v-for="account in accounts" :key="account.id">
             <q-item-section>
@@ -1221,6 +1245,63 @@
   </q-card>
 </q-dialog>
 
+<!-- Add Account Dialog -->
+<q-dialog v-model="addAccountDialog.show" position="top">
+  <q-card v-if="addAccountDialog.show" class="q-pa-lg q-pt-xl lnbits__dialog-card">
+    <q-form @submit="submitAddAccount" class="q-gutter-md">
+      <div class="text-h6 q-mb-md">Add Account</div>
+
+      <q-select
+        filled
+        dense
+        v-model="addAccountDialog.rootType"
+        :options="accountRootTypes"
+        label="Account Type *"
+        hint="Top-level category — the only valid parents"
+      ></q-select>
+
+      <q-input
+        filled
+        dense
+        v-model.trim="addAccountDialog.subPath"
+        label="Sub-account *"
+        placeholder="e.g., Vehicle:Gas"
+        hint="Path under the type. Use ':' to nest; capitalize each part."
+      ></q-input>
+
+      <div v-if="addAccountFullName" class="text-caption text-grey">
+        Will create: <span class="text-weight-medium">{% raw %}{{ addAccountFullName }}{% endraw %}</span>
+      </div>
+
+      <q-input
+        filled
+        dense
+        v-model.trim="addAccountDialog.description"
+        label="Description"
+        placeholder="Optional notes about this account"
+      ></q-input>
+
+      <div class="text-caption text-grey">
+        Creates an Open directive in the Beancount ledger and syncs it into Libra
+        so permissions can be granted. Per-user accounts are managed automatically.
+      </div>
+
+      <div class="row q-mt-lg">
+        <q-btn
+          unelevated
+          color="primary"
+          type="submit"
+          :loading="addAccountDialog.loading"
+          :disable="!addAccountFullName"
+        >
+          Create Account
+        </q-btn>
+        <q-btn v-close-popup flat color="grey" class="q-ml-auto">Cancel</q-btn>
+      </div>
+    </q-form>
+  </q-card>
+</q-dialog>
+
 <!-- Receivable Dialog -->
 <q-dialog v-model="receivableDialog.show" position="top">
   <q-card v-if="receivableDialog.show" class="q-pa-lg q-pt-xl lnbits__dialog-card">
diff --git a/tests/README.md b/tests/README.md
new file mode 100644
index 0000000..4c6c30b
--- /dev/null
+++ b/tests/README.md
@@ -0,0 +1,82 @@
+# Libra extension tests
+
+Integration tests covering the user- and admin-facing flows of the libra extension. Tests run against a real `fava` subprocess and a full LNbits app so they catch behaviour that mocks would miss (BQL semantics, Beancount arithmetic, multi-currency aggregation, HTTP boundary).
+
+## Layout
+
+- `conftest.py` — session-scoped Fava subprocess + LNbits app + user/wallet fixtures.
+- `helpers.py` — high-level wrappers for the common API flows (`post_expense`, `settle_receivable`, `approve_manual_payment_request`, …). One per intention, so test bodies read as sequences of actions rather than HTTP calls.
+- `test_smoke.py` — single end-to-end test; run first to validate the harness.
+- `test_<area>_api.py` — per-flow coverage (entries, balances, settlement, manual payment requests, lightning, reconciliation, settings/auth, void/reject).
+- `test_unit.py` — pure functions (`beancount_format`, `account_utils`, `core/validation`); no harness.
+
+## Prerequisites
+
+The harness requires `fava` on PATH. On NixOS:
+
+```bash
+nix-shell -p python3Packages.fava
+```
+
+Inside the regtest container `fava` is already provisioned.
+
+## Running
+
+The suite targets the **`lnbits/dev` worktree** (`~/dev/lnbits/dev`) — it
+relies on dev-branch modules (`lnbits.core.signers`, the bunker work) that
+`main` doesn't carry. A known-good invocation from scratch:
+
+```bash
+# One-time: build a venv with lnbits (dev) + test deps + fava
+nix-shell -p uv --run "uv venv /tmp/libra-test-venv --python 3.12 && \
+  uv pip install --python /tmp/libra-test-venv/bin/python \
+    -e ~/dev/lnbits/dev pytest asgi-lifespan fava"
+
+# Run (each invocation gets a fresh data folder — REQUIRED, see gotchas)
+cd ~/dev/lnbits/dev && \
+env LNBITS_KEY_MASTER=$(openssl rand -hex 32) \
+    LNBITS_DATA_FOLDER=$(mktemp -d -t libra-test-data-XXXX) \
+    LNBITS_EXTENSIONS_PATH=$HOME/dev/shared \
+    PYTHONPATH=$HOME/dev/shared/extensions:. \
+    PATH=/tmp/libra-test-venv/bin:$PATH \
+  /tmp/libra-test-venv/bin/pytest ~/dev/shared/extensions/libra/tests -q
+```
+
+```bash
+# Smoke test only (validate the harness before running everything)
+... pytest path/to/libra/tests/test_smoke.py
+
+# One area
+... pytest path/to/libra/tests/test_balances_api.py
+
+# Single test, verbose
+... pytest path/to/libra/tests/test_balances_api.py::test_mixed_income_expense_nets_correctly -v
+```
+
+### Environment gotchas (each cost a failed run on 2026-06-12)
+
+- **`LNBITS_EXTENSIONS_PATH` is the *parent* of an `extensions/` dir** —
+  lnbits scans `{path}/extensions/` (`lnbits/app.py`,
+  `build_all_installed_extensions_list`). For extensions at
+  `~/dev/shared/extensions/libra`, pass `~/dev/shared`. Pointing it at
+  `~/dev/shared/extensions` makes libra invisible: zero extensions install,
+  migrations never run, and every test errors with
+  `no such table: extension_settings`.
+- **Set `LNBITS_DATA_FOLDER` to a fresh temp dir explicitly.** The
+  conftest's `os.environ.setdefault` redirect is not always effective;
+  reusing a previous run's database fails `first_install` with
+  "Username already exists" during app-fixture setup.
+- **`LNBITS_KEY_MASTER` (32-byte hex) is mandatory on lnbits dev** — the
+  signer migration aborts startup without it (issue lnbits#9
+  encrypt-at-rest). Any random value is fine for tests.
+- **lnbits `main` does not work**: extensions importing
+  `lnbits.core.signers` fail to load, and libra's app fixture errors.
+
+The Fava subprocess starts once per session (~1-2s) and is shared across tests; each test creates its own LNbits user so the shared ledger doesn't cause inter-test interference.
+
+## Conventions
+
+- **Tests assert intent, not shape.** Use the helpers in `helpers.py` for the request and assert on the *meaning* of the response (balance values, account names, settlement state), not on incidental keys in the JSON. This keeps tests resilient to non-behavioural API tweaks.
+- **Currency-handling assertions use `pytest.approx`** for `Decimal`/`float` tolerance.
+- **One canonical happy path per flow, plus boundary cases that matter** (voided entries excluded, pending entries excluded, cross-user isolation, auth gate rejection). Don't over-matrix.
+- **Each test creates its own users** via the function-scoped `libra_user` / `libra_user_b` fixtures. The ledger is session-shared and accumulates entries; test isolation comes from unique user IDs, not ledger resets.
diff --git a/tests/__init__.py b/tests/__init__.py
new file mode 100644
index 0000000..e69de29
diff --git a/tests/conftest.py b/tests/conftest.py
new file mode 100644
index 0000000..44b5c26
--- /dev/null
+++ b/tests/conftest.py
@@ -0,0 +1,714 @@
+"""Libra test infrastructure.
+
+Brings up:
+  - A session-scoped Fava subprocess against a temp .beancount ledger
+  - A session-scoped LNbits FastAPI app with Libra extension activated
+  - The Libra FavaClient pointed at the test Fava instance
+  - Function-scoped user/wallet fixtures, plus a session-scoped superuser
+
+Run from the LNbits source root::
+
+    PYTHONPATH=. pytest lnbits/extensions/libra/tests
+
+Requires the `fava` binary on PATH. On NixOS::
+
+    nix-shell -p python3Packages.fava --run "pytest lnbits/extensions/libra/tests"
+"""
+import os
+import tempfile
+
+# IMPORTANT: configure the LNbits data folder BEFORE importing anything from
+# lnbits. `lnbits/db.py` constructs Database instances at module-import time
+# and freezes `settings.lnbits_data_folder` at that moment — overriding it in
+# a fixture later is too late to redirect the SQLite files.
+_SESSION_DATA_DIR = tempfile.mkdtemp(prefix="libra-lnbits-data-")
+os.environ.setdefault("LNBITS_DATA_FOLDER", _SESSION_DATA_DIR)
+
+# Lightning-invoice tests need a non-VoidWallet backend, but switching to
+# FakeWallet here causes the LifespanManager teardown to hang indefinitely
+# (the Lightning subsystem's background tasks don't unwind cleanly under
+# anyio's TestRunner). Keeping VoidWallet — Lightning-invoice-generation
+# tests are marked `skip` until a separate LN-harness strategy lands.
+
+import asyncio  # noqa: E402
+import copy  # noqa: E402
+import inspect  # noqa: E402
+import shutil  # noqa: E402
+import socket  # noqa: E402
+import subprocess  # noqa: E402
+import time  # noqa: E402
+from pathlib import Path  # noqa: E402
+from typing import AsyncIterator, Iterator  # noqa: E402
+from uuid import uuid4  # noqa: E402
+
+import httpx
+import pytest
+from asgi_lifespan import LifespanManager
+from httpx import ASGITransport, AsyncClient
+
+from lnbits.app import create_app
+from lnbits.core.crud import (
+    create_wallet,
+    delete_account,
+    get_user,
+)
+from lnbits.core.models.users import UpdateSuperuserPassword
+from lnbits.core.services import create_user_account
+from lnbits.core.views.auth_api import first_install
+from lnbits.settings import AuthMethods, EditableSettings, Settings
+from lnbits.settings import settings as lnbits_settings
+
+
+LEDGER_SLUG = "libra-test"
+
+
+# ---------------------------------------------------------------------------
+# Settings overrides
+# ---------------------------------------------------------------------------
+
+_PURE_SETTINGS = copy.deepcopy(lnbits_settings)
+_PURE_SETTINGS_FIELDS = tuple(
+    sorted(
+        {
+            f
+            for f in Settings.readonly_fields()
+            if f != "super_user"
+        }
+        | {
+            name
+            for name in inspect.signature(EditableSettings).parameters
+            if not name.startswith("_")
+        }
+    )
+)
+
+
+def _settings_cleanup(settings: Settings) -> None:
+    """Reset mutable settings to their pre-test snapshot, then re-apply
+    test-specific overrides on top so each test starts from the same baseline.
+
+    Mirrors the shape of lnbits/main/tests/conftest.py: restore PURE, then
+    set the values the tests rely on. Without this, autouse cleanup wipes
+    out everything the session-scoped `settings` fixture set up.
+    """
+    for field in _PURE_SETTINGS_FIELDS:
+        setattr(settings, field, getattr(_PURE_SETTINGS, field))
+    # Test-specific overrides — these must survive cleanup between tests.
+    settings.auth_https_only = False
+    settings.lnbits_data_folder = _SESSION_DATA_DIR
+    settings.lnbits_admin_extensions = []  # libra is a multi-user extension, not admin-only
+    settings.lnbits_admin_ui = True
+    settings.lnbits_extensions_default_install = []
+    settings.lnbits_extensions_deactivate_all = False
+    settings.lnbits_allow_new_accounts = True
+    settings.lnbits_allowed_users = []
+    settings.auth_allowed_methods = AuthMethods.all()
+    settings.auth_credetials_update_threshold = 120
+    settings.lnbits_require_user_activation = False
+    settings.lnbits_user_activation_by_invitation_code = False
+    settings.lnbits_register_reusable_activation_code = ""
+    settings.lnbits_register_one_time_activation_codes = []
+    # Keep the rate limiter disabled across per-test settings resets (the
+    # limiter itself is fixed at app-creation time, but keep the value coherent).
+    settings.lnbits_rate_limit_no = 1_000_000
+
+
+@pytest.fixture(scope="session")
+def anyio_backend() -> str:
+    return "asyncio"
+
+
+@pytest.fixture(scope="session")
+def settings() -> Iterator[Settings]:
+    """LNbits settings configured for the libra test session.
+
+    Mirrors lnbits/main/tests/conftest.py: do NOT pre-set super_user; the boot
+    sequence assigns a UUID and creates the matching account. The `super_user`
+    fixture reads settings.super_user after first_install completes.
+
+    The data folder was set via LNBITS_DATA_FOLDER at the top of this module
+    so the lnbits/db.py import-time directory creation lands in the right
+    place; nothing to do here except make sure it stays consistent.
+    """
+    lnbits_settings.auth_https_only = False
+    lnbits_settings.lnbits_admin_extensions = ["libra"]
+    lnbits_settings.lnbits_data_folder = _SESSION_DATA_DIR
+    lnbits_settings.lnbits_admin_ui = True
+    lnbits_settings.lnbits_extensions_default_install = []
+    lnbits_settings.lnbits_extensions_deactivate_all = False
+    # The full suite fires >200 requests/minute; the default rate limit (200/min)
+    # otherwise 429s fixture setup intermittently. The limiter is built once at
+    # app creation from this value (lnbits/app.py register_new_ratelimiter), and
+    # this fixture runs before the `app` fixture, so raising it here disables it
+    # for the session.
+    lnbits_settings.lnbits_rate_limit_no = 1_000_000
+    yield lnbits_settings
+
+
+@pytest.fixture(autouse=True)
+def _per_test_settings_reset(settings: Settings) -> Iterator[None]:
+    _settings_cleanup(settings)
+    yield
+    _settings_cleanup(settings)
+
+
+# ---------------------------------------------------------------------------
+# Fava subprocess
+# ---------------------------------------------------------------------------
+
+
+def _find_free_port() -> int:
+    with socket.socket(socket.AF_INET, socket.SOCK_STREAM) as sock:
+        sock.bind(("127.0.0.1", 0))
+        return sock.getsockname()[1]
+
+
+MINIMAL_LEDGER = """; Test ledger for Libra extension integration tests
+; Title must slugify to match LEDGER_SLUG — Fava derives the URL slug from this.
+option "title" "libra-test"
+option "operating_currency" "EUR"
+option "operating_currency" "SATS"
+option "render_commas" "TRUE"
+
+2020-01-01 commodity EUR
+2020-01-01 commodity SATS
+
+2020-01-01 open Assets:Lightning:Balance EUR,SATS
+2020-01-01 open Assets:Bitcoin:Lightning EUR,SATS
+2020-01-01 open Assets:Cash EUR,SATS
+2020-01-01 open Equity:Opening-Balances EUR,SATS
+2020-01-01 open Income:Generic EUR,SATS
+2020-01-01 open Expenses:Generic EUR,SATS
+
+include "accounts/chart.beancount"
+include "accounts/users.beancount"
+"""
+
+# Split-layout include targets, mirroring the production fava layout
+# (aiolabs/server-deploy#4). libra's fava_client routes Open directives by
+# account name (fava_client._infer_target_file): per-user accounts
+# (:User-xxxxxxxx) to accounts/users.beancount, everything else to
+# accounts/chart.beancount. Both must exist as Fava *source* files (i.e. be
+# included) or /api/source writes 500 with "non-source file". The title stays
+# in the root ledger above so Fava's slug still matches LEDGER_SLUG (scalar
+# options don't propagate from includes — see aiolabs/server-deploy#9).
+CHART_SEED = "; Admin-mutable chart of accounts (libra appends Open directives).\n"
+USERS_SEED = "; Per-user account opens (libra appends at signup).\n"
+
+
+@pytest.fixture(scope="session")
+def fava_ledger_path(tmp_path_factory: pytest.TempPathFactory) -> Path:
+    """Session-scoped split ledger Fava reads from: a root file that includes
+    accounts/chart.beancount (admin add-account target) and
+    accounts/users.beancount (per-user opens target)."""
+    ledger_dir = tmp_path_factory.mktemp("libra-ledger")
+    (ledger_dir / "accounts").mkdir()
+    (ledger_dir / "accounts" / "chart.beancount").write_text(CHART_SEED)
+    (ledger_dir / "accounts" / "users.beancount").write_text(USERS_SEED)
+    ledger = ledger_dir / f"{LEDGER_SLUG}.beancount"
+    ledger.write_text(MINIMAL_LEDGER)
+    return ledger
+
+
+@pytest.fixture(scope="session")
+def fava_process(fava_ledger_path: Path) -> Iterator[str]:
+    """Spawn fava as a subprocess, yield its base URL, terminate on teardown."""
+    fava_bin = shutil.which("fava")
+    if not fava_bin:
+        pytest.skip(
+            "fava not found on PATH; "
+            "install with `pip install fava` or `nix-shell -p python3Packages.fava`"
+        )
+
+    port = _find_free_port()
+    base_url = f"http://127.0.0.1:{port}"
+
+    proc = subprocess.Popen(
+        [
+            fava_bin,
+            "--host", "127.0.0.1",
+            "--port", str(port),
+            str(fava_ledger_path),
+        ],
+        stdout=subprocess.DEVNULL,
+        stderr=subprocess.DEVNULL,
+        env={**os.environ, "BEANCOUNT_FILE": str(fava_ledger_path)},
+    )
+
+    deadline = time.monotonic() + 15.0
+    ready = False
+    while time.monotonic() < deadline:
+        if proc.poll() is not None:
+            raise RuntimeError(
+                f"fava exited early with returncode {proc.returncode}"
+            )
+        try:
+            r = httpx.get(f"{base_url}/{LEDGER_SLUG}/api/changed", timeout=0.5)
+            if r.status_code == 200:
+                ready = True
+                break
+        except httpx.RequestError:
+            pass
+        time.sleep(0.1)
+
+    if not ready:
+        proc.terminate()
+        raise RuntimeError("fava did not become ready within 15s")
+
+    try:
+        yield base_url
+    finally:
+        proc.terminate()
+        try:
+            proc.wait(timeout=5)
+        except subprocess.TimeoutExpired:
+            proc.kill()
+
+
+# ---------------------------------------------------------------------------
+# LNbits app + Libra extension
+# ---------------------------------------------------------------------------
+
+
+def _import_libra(submodule: str):
+    """Import a libra submodule under whichever path the active LNbits setup uses.
+
+    LNbits resolves an extension's module name dynamically: `lnbits.extensions.<ext>`
+    when extensions live in the default `lnbits/extensions/` directory, or just
+    `<ext>` when `LNBITS_EXTENSIONS_PATH` points elsewhere. Tests should work in
+    both setups.
+    """
+    import importlib
+    for prefix in ("lnbits.extensions.libra", "libra"):
+        try:
+            return importlib.import_module(f"{prefix}.{submodule}")
+        except ModuleNotFoundError:
+            continue
+    raise ModuleNotFoundError(
+        f"libra.{submodule}: tried 'lnbits.extensions.libra.{submodule}' and "
+        f"'libra.{submodule}'. Is LNBITS_EXTENSIONS_PATH pointing at the libra parent dir, "
+        f"or is libra symlinked into lnbits/extensions/?"
+    )
+
+
+async def _enable_libra_for_user(user_id: str) -> None:
+    """Set libra to active in the user_extensions table for `user_id`.
+
+    LNbits gates every extension API path through `check_user_extension_access`,
+    which requires the calling user to have the extension marked active in
+    `user_extensions`. New accounts have no extensions enabled, so the API
+    rejects them with 403 until we flip the row.
+    """
+    from lnbits.core.services.users import update_user_extensions
+    await update_user_extensions(user_id, ["libra"])
+
+
+async def _activate_libra(fava_url: str, super_user_id: str) -> None:
+    """Point libra at the test Fava instance and enable it for the superuser.
+
+    Libra is auto-discovered + auto-installed at LNbits boot via
+    `LNBITS_EXTENSIONS_PATH`, so its router is already mounted, migrations
+    already ran, and `libra_start()` already initialised a FavaClient with
+    the default `http://localhost:3333/libra-ledger` URL. Three things still
+    need doing:
+
+    1. Redirect the FavaClient at the test Fava instance.
+    2. Persist the override in `extension_settings` so any caller that goes
+       through `services.get_settings()` picks it up too.
+    3. Enable libra for the superuser — per-user activation isn't automatic.
+    """
+    libra_fava_client = _import_libra("fava_client")
+    libra_crud = _import_libra("crud")
+
+    libra_fava_client.init_fava_client(
+        fava_url=fava_url,
+        ledger_slug=LEDGER_SLUG,
+        timeout=5.0,
+    )
+
+    await libra_crud.db.execute("DELETE FROM extension_settings")
+    await libra_crud.db.execute(
+        """
+        INSERT INTO extension_settings (id, fava_url, fava_ledger_slug, fava_timeout)
+        VALUES (:id, :fava_url, :slug, :timeout)
+        """,
+        {
+            "id": uuid4().hex,
+            "fava_url": fava_url,
+            "slug": LEDGER_SLUG,
+            "timeout": 5.0,
+        },
+    )
+
+    await _enable_libra_for_user(super_user_id)
+
+
+@pytest.fixture(scope="session")
+async def app(settings: Settings, fava_process: str) -> AsyncIterator:
+    """Session-scoped LNbits app with Libra activated."""
+    app = create_app()
+    # First-time startup runs all core + libra migrations (~3-5s on cold disk),
+    # plus libra_start() initialises the Fava client and background tasks.
+    # Bump the timeout well above asgi_lifespan's 10s default so a slow
+    # migration step or Fava startup race doesn't spuriously fail the session.
+    async with LifespanManager(app, startup_timeout=60, shutdown_timeout=20) as manager:
+        settings.first_install = True
+        # pragma: allowlist secret start
+        await first_install(
+            UpdateSuperuserPassword(
+                username="superadmin",
+                password="secret1234",
+                password_repeat="secret1234",
+                first_install_token=settings.first_install_token,
+            )
+        # pragma: allowlist secret end
+        )
+        await _activate_libra(
+            fava_url=fava_process,
+            super_user_id=settings.super_user,
+        )
+        yield manager.app
+
+
+@pytest.fixture(scope="session")
+async def client(app, settings: Settings) -> AsyncIterator[AsyncClient]:
+    url = f"http://{settings.host}:{settings.port}"
+    async with AsyncClient(transport=ASGITransport(app=app), base_url=url) as client:
+        yield client
+
+
+# ---------------------------------------------------------------------------
+# Users
+# ---------------------------------------------------------------------------
+
+
+@pytest.fixture(scope="session")
+async def super_user(app, settings: Settings):
+    """The superadmin account created by first_install."""
+    # first_install sets settings.super_user to the actual ID it created.
+    user = await get_user(settings.super_user)
+    assert user is not None, "superadmin was not created by first_install"
+    return user
+
+
+@pytest.fixture
+async def libra_user(app):
+    """A fresh non-admin user with a wallet. Function-scoped — each test gets its own.
+
+    Libra is enabled in the user_extensions table for this user so the API
+    doesn't 403 with "Extension 'libra' not enabled."
+    """
+    user = await create_user_account()
+    wallet = await create_wallet(
+        user_id=user.id, wallet_name=f"libra-test-{uuid4().hex[:6]}"
+    )
+    await _enable_libra_for_user(user.id)
+    yield user, wallet
+    # Cleanup: best-effort
+    try:
+        await delete_account(user.id)
+    except Exception:
+        pass
+
+
+@pytest.fixture
+async def libra_user_b(app):
+    """A second fresh non-admin user, for tests that need cross-user assertions."""
+    user = await create_user_account()
+    wallet = await create_wallet(
+        user_id=user.id, wallet_name=f"libra-test-{uuid4().hex[:6]}"
+    )
+    await _enable_libra_for_user(user.id)
+    yield user, wallet
+    try:
+        await delete_account(user.id)
+    except Exception:
+        pass
+
+
+# ---------------------------------------------------------------------------
+# Auth headers
+# ---------------------------------------------------------------------------
+
+
+async def _user_bearer(client: AsyncClient, user_id: str) -> dict:
+    """Bearer headers for a non-admin user via the `/auth/usr` user-id-only flow.
+
+    Admin/super accounts are blocked from this flow (LNbits forces them to
+    use username+password); regular users use it freely. Required for libra
+    endpoints that depend on `check_user_exists` (Bearer/cookie/usr) rather
+    than on a wallet API key.
+    """
+    r = await client.post("/api/v1/auth/usr", json={"usr": user_id})
+    client.cookies.clear()
+    token = r.json().get("access_token")
+    assert token, f"user-id login failed: {r.status_code} {r.text}"
+    return {
+        "Authorization": f"Bearer {token}",
+        "Content-type": "application/json",
+    }
+
+
+async def _superadmin_bearer(client: AsyncClient) -> dict:
+    """Bearer headers for the superadmin via username+password auth.
+
+    `/api/v1/auth/usr` (user-id-only auth) is rejected for admin users —
+    LNbits enforces username+password for accounts in `lnbits_admin_users`
+    or the super_user account. So super-user fixtures use the username
+    flow that `first_install` configured.
+    """
+    r = await client.post(
+        "/api/v1/auth", json={"username": "superadmin", "password": "secret1234"}
+    )
+    client.cookies.clear()
+    token = r.json().get("access_token")
+    assert token, f"superadmin login failed: {r.status_code} {r.text}"
+    return {
+        "Authorization": f"Bearer {token}",
+        "Content-type": "application/json",
+    }
+
+
+@pytest.fixture
+async def super_user_bearer_headers(client: AsyncClient, super_user) -> dict:
+    """Bearer headers for the few endpoints that use LNbits `check_super_user`.
+
+    The `/libra/api/v1/settings` endpoints (and other libra paths that take
+    `User = Depends(check_super_user)`) require a Bearer token from
+    username+password login. Most other libra admin endpoints use the
+    wallet-admin-key auth flow — use `super_user_headers` for those.
+    """
+    return await _superadmin_bearer(client)
+
+
+@pytest.fixture
+async def super_user_headers(super_user, libra_wallet) -> dict:
+    """Admin-key headers for libra admin endpoints that use the wallet auth flow.
+
+    Libra's `require_super_user` dependency takes a `WalletTypeInfo` via
+    `require_admin_key` and verifies the wallet's owner is the LNbits
+    super user. So we authenticate by sending the super-user-owned wallet's
+    admin key as `X-Api-Key`.
+    """
+    return admin_key_headers(libra_wallet)
+
+
+def invoice_key_headers(wallet) -> dict:
+    """Wallet invoice-key headers (X-Api-Key) — for require_invoice_key endpoints."""
+    return {"X-Api-Key": wallet.inkey, "Content-type": "application/json"}
+
+
+def admin_key_headers(wallet) -> dict:
+    """Wallet admin-key headers (X-Api-Key) — for require_admin_key endpoints."""
+    return {"X-Api-Key": wallet.adminkey, "Content-type": "application/json"}
+
+
+# ---------------------------------------------------------------------------
+# Libra-specific session setup: wallet, accounts
+# ---------------------------------------------------------------------------
+
+
+@pytest.fixture(scope="session")
+async def libra_wallet(
+    app, settings: Settings, super_user, fava_process: str, client: AsyncClient,
+):
+    """Session-scoped: create a wallet for the super user and register it
+    as the libra wallet in extension_settings.
+
+    Most flows (expense, income, settle, pay-user) refuse to operate until
+    this is set. Session-scoped because it's a one-time setup that any test
+    can share.
+    """
+    wallet = await create_wallet(user_id=super_user.id, wallet_name="libra-main")
+
+    # Configure libra_wallet_id via the settings API so the in-memory cache
+    # (services.update_settings) refreshes too.
+    #
+    # Critical: include fava_url + fava_ledger_slug in the body so that
+    # services.update_settings()'s re-init of the FavaClient doesn't reset
+    # us to the default `http://localhost:3333/libra-ledger`. The settings
+    # endpoint rewrites the global FavaClient from the body's contents on
+    # every call.
+    headers = await _superadmin_bearer(client)
+    r = await client.put(
+        "/libra/api/v1/settings",
+        headers=headers,
+        json={
+            "libra_wallet_id": wallet.id,
+            "fava_url": fava_process,
+            "fava_ledger_slug": LEDGER_SLUG,
+        },
+    )
+    assert r.status_code == 200, f"libra_wallet setup failed: {r.status_code} {r.text}"
+    return wallet
+
+
+@pytest.fixture(scope="session")
+async def standard_accounts(app, super_user, libra_wallet, client: AsyncClient):
+    """Session-scoped: create a small set of accounts used across tests.
+
+    Returns a dict of {short_name: account_dict}. Each account has at least
+    `id` and `name` keys.
+    """
+    # `/accounts` POST is gated by `require_super_user` (libra-level, wallet
+    # admin-key flow), so we authenticate with the super-user's wallet key.
+    headers = admin_key_headers(libra_wallet)
+
+    async def _list_lookup(name: str) -> dict | None:
+        r = await client.get("/libra/api/v1/accounts", headers=headers)
+        if r.status_code != 200:
+            return None
+        for a in r.json():
+            if a.get("name") == name:
+                return a
+        return None
+
+    async def _create(name: str, account_type: str) -> dict:
+        # Get-then-create. Some accounts (Assets:Cash, etc.) are auto-synced
+        # into libra's DB from the Beancount Open directives by the account-sync
+        # background task. Posting a duplicate raises IntegrityError → 500;
+        # checking first avoids the race and the noisy error log.
+        existing = await _list_lookup(name)
+        if existing:
+            return existing
+
+        r = await client.post(
+            "/libra/api/v1/accounts",
+            headers=headers,
+            json={"name": name, "account_type": account_type},
+        )
+        if r.status_code == 201:
+            return r.json()
+        # Lost the race between our GET and POST — sync ran in between.
+        existing = await _list_lookup(name)
+        if existing:
+            return existing
+        raise AssertionError(f"create account {name}: {r.status_code} {r.text}")
+
+    return {
+        "expense_food": await _create("Expenses:Test:Food", "expense"),
+        "expense_supplies": await _create("Expenses:Test:Supplies", "expense"),
+        "revenue_rent": await _create("Income:Test:Rent", "revenue"),
+        "revenue_fees": await _create("Income:Test:Fees", "revenue"),
+        # Cash for revenue/settlement payment-method tests. Already declared
+        # as an Open directive in the Beancount file (see MINIMAL_LEDGER),
+        # but needs a libra-DB row too because the revenue endpoint validates
+        # payment-method-account via libra's local lookup.
+        "assets_cash": await _create("Assets:Cash", "asset"),
+        # Lightning balance account — the manual-payment-request approve
+        # endpoint posts the payment leg against this. Open directive lives
+        # in MINIMAL_LEDGER's Assets:Lightning:Balance, but the API code
+        # looks up `Assets:Bitcoin:Lightning` specifically.
+        "assets_lightning": await _create("Assets:Bitcoin:Lightning", "asset"),
+    }
+
+
+# ---------------------------------------------------------------------------
+# Configured user — wallet set + can submit expenses to the standard accounts
+# ---------------------------------------------------------------------------
+
+
+async def _grant_account_permissions(
+    client: AsyncClient,
+    libra_wallet,
+    user_id: str,
+    grants: list[tuple[str, str]],
+) -> None:
+    """Grant a list of (account_id, permission_type) pairs to a user.
+
+    Existing perms come back as 409; that's idempotent for fixture re-runs.
+    """
+    headers = admin_key_headers(libra_wallet)
+    for account_id, permission_type in grants:
+        r = await client.post(
+            "/libra/api/v1/admin/permissions",
+            headers=headers,
+            json={
+                "user_id": user_id,
+                "account_id": account_id,
+                "permission_type": permission_type,
+            },
+        )
+        # 201 created; 409 if it already existed (idempotent).
+        assert r.status_code in (200, 201, 409), (
+            f"grant permission failed: {r.status_code} {r.text}"
+        )
+
+
+@pytest.fixture
+async def configured_user(
+    app, super_user, libra_wallet, standard_accounts, client: AsyncClient,
+):
+    """Function-scoped: fresh user with a wallet, configured for libra,
+    permitted to submit expenses to the standard test accounts.
+
+    Yields (user, wallet) ready to make any user-facing API call.
+    """
+    user = await create_user_account()
+    wallet = await create_wallet(
+        user_id=user.id, wallet_name=f"libra-test-{uuid4().hex[:6]}"
+    )
+    await _enable_libra_for_user(user.id)
+
+    # User registers their own wallet with libra. The endpoint uses
+    # `check_user_exists` which accepts either a Bearer access token OR
+    # a `?usr=<id>` query param — we use the query param to avoid the
+    # cookie-state interleaving that bites when two configured_user
+    # fixtures stack in the same test.
+    r = await client.put(
+        f"/libra/api/v1/user/wallet?usr={user.id}",
+        json={"user_wallet_id": wallet.id},
+    )
+    assert r.status_code == 200, f"user wallet setup failed: {r.status_code} {r.text}"
+
+    # Grant submit_expense on every expense account, submit_income on every
+    # revenue account, so tests can hit either user-side entry endpoint.
+    grants = [
+        (a["id"], "submit_expense")
+        for k, a in standard_accounts.items() if k.startswith("expense_")
+    ] + [
+        (a["id"], "submit_income")
+        for k, a in standard_accounts.items() if k.startswith("revenue_")
+    ]
+    await _grant_account_permissions(client, libra_wallet, user.id, grants)
+
+    yield user, wallet
+
+    try:
+        await delete_account(user.id)
+    except Exception:
+        pass
+
+
+@pytest.fixture
+async def configured_user_b(
+    app, super_user, libra_wallet, standard_accounts, client: AsyncClient,
+):
+    """A second configured user for cross-user tests."""
+    user = await create_user_account()
+    wallet = await create_wallet(
+        user_id=user.id, wallet_name=f"libra-test-{uuid4().hex[:6]}"
+    )
+    await _enable_libra_for_user(user.id)
+
+    r = await client.put(
+        f"/libra/api/v1/user/wallet?usr={user.id}",
+        json={"user_wallet_id": wallet.id},
+    )
+    assert r.status_code == 200, f"user wallet setup failed: {r.status_code} {r.text}"
+
+    grants = [
+        (a["id"], "submit_expense")
+        for k, a in standard_accounts.items() if k.startswith("expense_")
+    ] + [
+        (a["id"], "submit_income")
+        for k, a in standard_accounts.items() if k.startswith("revenue_")
+    ]
+    await _grant_account_permissions(client, libra_wallet, user.id, grants)
+
+    yield user, wallet
+
+    try:
+        await delete_account(user.id)
+    except Exception:
+        pass
diff --git a/tests/helpers.py b/tests/helpers.py
new file mode 100644
index 0000000..02d8f78
--- /dev/null
+++ b/tests/helpers.py
@@ -0,0 +1,428 @@
+"""Convenience helpers for Libra integration tests.
+
+Wrap the most common multi-step flows so each test reads as a sequence of
+intentions rather than as a sequence of HTTP calls. Every helper returns the
+parsed JSON response and asserts a successful status code — tests that want
+to assert on failures should call the endpoint directly.
+
+All amounts are passed as Decimal (or numeric string). Currency goes as a
+separate ISO code field — this matches `models.ExpenseEntry` / `ReceivableEntry`
+/ `SettleReceivable` / `PayUser` etc., which all carry `amount: Decimal` and
+`currency: Optional[str]` independently.
+"""
+from decimal import Decimal
+from typing import Any, Optional, Union
+
+from httpx import AsyncClient, Response
+
+Amount = Union[Decimal, int, float, str]
+
+
+def _amount(value: Amount) -> str:
+    """Coerce amount to a JSON-serialisable string Pydantic will parse as Decimal."""
+    return str(value)
+
+
+# ---------------------------------------------------------------------------
+# Setup — libra wallet + per-user wallet + accounts + permissions
+# ---------------------------------------------------------------------------
+
+
+async def configure_libra_wallet(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    libra_wallet_id: str,
+) -> dict:
+    """Super user sets the libra wallet (required before any entry endpoint works)."""
+    r = await client.put(
+        "/libra/api/v1/settings",
+        headers=super_user_headers,
+        json={"libra_wallet_id": libra_wallet_id},
+    )
+    assert r.status_code == 200, f"configure_libra_wallet failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def configure_user_wallet(
+    client: AsyncClient,
+    *,
+    wallet_inkey: str,
+    user_wallet_id: str,
+) -> dict:
+    """User sets their personal wallet (required before they can submit entries)."""
+    r = await client.put(
+        "/libra/api/v1/user/wallet",
+        headers={"X-Api-Key": wallet_inkey, "Content-type": "application/json"},
+        json={"user_wallet_id": user_wallet_id},
+    )
+    assert r.status_code == 200, f"configure_user_wallet failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def create_account(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    name: str,
+    account_type: str,
+    description: Optional[str] = None,
+) -> dict:
+    """Super user creates an account in the libra local DB.
+
+    `account_type` is one of "asset", "liability", "equity", "revenue", "expense".
+    """
+    r = await client.post(
+        "/libra/api/v1/accounts",
+        headers=super_user_headers,
+        json={
+            "name": name,
+            "account_type": account_type,
+            "description": description,
+        },
+    )
+    assert r.status_code == 201, f"create_account failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def grant_permission(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    user_id: str,
+    account_id: str,
+    permission_type: str = "submit_expense",
+) -> dict:
+    r = await client.post(
+        "/libra/api/v1/admin/permissions",
+        headers=super_user_headers,
+        json={
+            "user_id": user_id,
+            "account_id": account_id,
+            "permission_type": permission_type,
+        },
+    )
+    assert r.status_code == 201, f"grant_permission failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def add_chart_account(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    name: str,
+    description: Optional[str] = None,
+) -> Response:
+    """Super user adds a chart-of-accounts entry via the admin endpoint
+    (POST /api/v1/admin/accounts). Returns the raw Response so callers can
+    assert on status codes (201 / 400 / 409 / 403)."""
+    body: dict[str, Any] = {"name": name}
+    if description is not None:
+        body["description"] = description
+    return await client.post(
+        "/libra/api/v1/admin/accounts",
+        headers=super_user_headers,
+        json=body,
+    )
+
+
+# ---------------------------------------------------------------------------
+# Entries — user side
+# ---------------------------------------------------------------------------
+
+
+async def post_expense(
+    client: AsyncClient,
+    *,
+    wallet_inkey: str,
+    user_wallet_id: str,
+    amount: Amount,
+    description: str,
+    expense_account: str,
+    currency: Optional[str] = "EUR",
+    is_equity: bool = False,
+    reference: Optional[str] = None,
+) -> dict[str, Any]:
+    """User submits an expense — creates Liability (libra owes user) or Equity contribution.
+
+    Returns the created JournalEntry payload.
+    """
+    r = await client.post(
+        "/libra/api/v1/entries/expense",
+        headers={"X-Api-Key": wallet_inkey, "Content-type": "application/json"},
+        json={
+            "description": description,
+            "amount": _amount(amount),
+            "expense_account": expense_account,
+            "user_wallet": user_wallet_id,
+            "currency": currency,
+            "is_equity": is_equity,
+            "reference": reference,
+        },
+    )
+    assert r.status_code == 201, f"post_expense failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def post_income(
+    client: AsyncClient,
+    *,
+    wallet_inkey: str,
+    amount: Amount,
+    description: str,
+    revenue_account: str,
+    currency: str = "EUR",
+    reference: Optional[str] = None,
+) -> dict[str, Any]:
+    """User submits income on libra's behalf — creates Receivable (user owes libra)."""
+    r = await client.post(
+        "/libra/api/v1/entries/income",
+        headers={"X-Api-Key": wallet_inkey, "Content-type": "application/json"},
+        json={
+            "description": description,
+            "amount": _amount(amount),
+            "revenue_account": revenue_account,
+            "currency": currency,
+            "reference": reference,
+        },
+    )
+    assert r.status_code == 201, f"post_income failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def list_user_entries(client: AsyncClient, *, wallet_inkey: str) -> dict[str, Any]:
+    r = await client.get(
+        "/libra/api/v1/entries/user",
+        headers={"X-Api-Key": wallet_inkey},
+    )
+    assert r.status_code == 200, f"list_user_entries failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def list_pending_entries(
+    client: AsyncClient, *, super_user_headers: dict,
+) -> list[dict]:
+    """Admin lists pending (`!`) entries awaiting approval."""
+    r = await client.get(
+        "/libra/api/v1/entries/pending",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"list_pending_entries failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+# ---------------------------------------------------------------------------
+# Entries — admin side
+# ---------------------------------------------------------------------------
+
+
+async def post_receivable(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    user_id: str,
+    amount: Amount,
+    description: str,
+    revenue_account: str,
+    currency: str = "EUR",
+) -> dict[str, Any]:
+    """Admin records a receivable — user owes libra."""
+    r = await client.post(
+        "/libra/api/v1/entries/receivable",
+        headers=super_user_headers,
+        json={
+            "user_id": user_id,
+            "amount": _amount(amount),
+            "description": description,
+            "revenue_account": revenue_account,
+            "currency": currency,
+        },
+    )
+    assert r.status_code == 201, f"post_receivable failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def post_revenue(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    amount: Amount,
+    description: str,
+    revenue_account: str,
+    payment_method_account: str,
+    currency: str = "EUR",
+) -> dict[str, Any]:
+    r = await client.post(
+        "/libra/api/v1/entries/revenue",
+        headers=super_user_headers,
+        json={
+            "amount": _amount(amount),
+            "description": description,
+            "revenue_account": revenue_account,
+            "payment_method_account": payment_method_account,
+            "currency": currency,
+        },
+    )
+    assert r.status_code == 201, f"post_revenue failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+# ---------------------------------------------------------------------------
+# Balances
+# ---------------------------------------------------------------------------
+
+
+async def get_balance(client: AsyncClient, *, wallet_inkey: str) -> dict[str, Any]:
+    """Calling user's balance (or libra total if invoked by super user)."""
+    r = await client.get(
+        "/libra/api/v1/balance",
+        headers={"X-Api-Key": wallet_inkey},
+    )
+    assert r.status_code == 200, f"get_balance failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def get_all_balances(
+    client: AsyncClient, *, super_user_headers: dict
+) -> list[dict]:
+    r = await client.get(
+        "/libra/api/v1/balances/all",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"get_all_balances failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+# ---------------------------------------------------------------------------
+# Settlement
+# ---------------------------------------------------------------------------
+
+
+async def settle_receivable(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    user_id: str,
+    amount: Amount,
+    description: str = "Cash settlement",
+    payment_method: str = "cash",
+    currency: str = "EUR",
+) -> dict[str, Any]:
+    """Admin records that user paid libra (e.g. cash, bank transfer)."""
+    r = await client.post(
+        "/libra/api/v1/receivables/settle",
+        headers=super_user_headers,
+        json={
+            "user_id": user_id,
+            "amount": _amount(amount),
+            "description": description,
+            "payment_method": payment_method,
+            "currency": currency,
+        },
+    )
+    assert r.status_code == 200, f"settle_receivable failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def pay_user(
+    client: AsyncClient,
+    *,
+    super_user_headers: dict,
+    user_id: str,
+    amount: Amount,
+    description: str = "Libra pays user",
+    payment_method: str = "cash",
+    currency: str = "EUR",
+) -> dict[str, Any]:
+    """Admin records that libra paid user (e.g. cash, bank, lightning)."""
+    r = await client.post(
+        "/libra/api/v1/payables/pay",
+        headers=super_user_headers,
+        json={
+            "user_id": user_id,
+            "amount": _amount(amount),
+            "description": description,
+            "payment_method": payment_method,
+            "currency": currency,
+        },
+    )
+    assert r.status_code == 200, f"pay_user failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+# ---------------------------------------------------------------------------
+# Manual payment requests
+# ---------------------------------------------------------------------------
+
+
+async def submit_manual_payment_request(
+    client: AsyncClient,
+    *,
+    wallet_inkey: str,
+    amount_sats: int,
+    description: str,
+) -> dict[str, Any]:
+    """User asks for libra to pay them via a manual (non-Lightning) route.
+
+    Body matches `CreateManualPaymentRequest`: amount in satoshis (no fiat
+    conversion at this endpoint), description for the admin to review.
+    """
+    r = await client.post(
+        "/libra/api/v1/manual-payment-request",
+        headers={"X-Api-Key": wallet_inkey, "Content-type": "application/json"},
+        json={"amount": amount_sats, "description": description},
+    )
+    assert r.status_code in (200, 201), (
+        f"submit_manual_payment_request failed: {r.status_code} {r.text}"
+    )
+    return r.json()
+
+
+async def approve_manual_payment_request(
+    client: AsyncClient, *, super_user_headers: dict, request_id: str,
+) -> dict[str, Any]:
+    r = await client.post(
+        f"/libra/api/v1/manual-payment-requests/{request_id}/approve",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, (
+        f"approve_manual_payment_request failed: {r.status_code} {r.text}"
+    )
+    return r.json()
+
+
+async def approve_entry(
+    client: AsyncClient, *, super_user_headers: dict, entry_id: str,
+) -> dict[str, Any]:
+    """Admin approves a pending journal entry, flipping its flag from `!` to `*`."""
+    r = await client.post(
+        f"/libra/api/v1/entries/{entry_id}/approve",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"approve_entry failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def reject_entry(
+    client: AsyncClient, *, super_user_headers: dict, entry_id: str,
+) -> dict[str, Any]:
+    """Admin rejects a pending journal entry, marking it #voided."""
+    r = await client.post(
+        f"/libra/api/v1/entries/{entry_id}/reject",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"reject_entry failed: {r.status_code} {r.text}"
+    return r.json()
+
+
+async def reject_manual_payment_request(
+    client: AsyncClient, *, super_user_headers: dict, request_id: str,
+) -> dict[str, Any]:
+    r = await client.post(
+        f"/libra/api/v1/manual-payment-requests/{request_id}/reject",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, (
+        f"reject_manual_payment_request failed: {r.status_code} {r.text}"
+    )
+    return r.json()
diff --git a/tests/test_admin_chart_accounts_api.py b/tests/test_admin_chart_accounts_api.py
new file mode 100644
index 0000000..023835f
--- /dev/null
+++ b/tests/test_admin_chart_accounts_api.py
@@ -0,0 +1,170 @@
+"""Admin chart-of-accounts endpoint — POST /api/v1/admin/accounts.
+
+Covers the endpoint wired into the UI's "Add Account" dialog:
+
+  - Writes an Open directive to accounts/chart.beancount via Fava /api/source,
+    *unconstrained* by currency (the directive needs no currency list), with
+    provenance + description metadata (escaped for Beancount).
+  - Mirrors the account into libra's DB (synced_to_libra_db).
+  - Rejects duplicates with 409, malformed names with 400, and non-super-users
+    with 403.
+
+The harness ledger is the split layout (root includes accounts/chart.beancount)
+so the endpoint's hardcoded target_file resolves — see conftest.CHART_SEED.
+"""
+import re
+from pathlib import Path
+from uuid import uuid4
+
+import pytest
+
+from .helpers import add_chart_account
+
+
+def _chart_text(fava_ledger_path: Path) -> str:
+    return (fava_ledger_path.parent / "accounts" / "chart.beancount").read_text()
+
+
+def _unique(prefix: str = "Expenses:Test") -> str:
+    # Capitalized leaf (valid Beancount component) unique per call so the
+    # session-scoped ledger doesn't collide across tests.
+    return f"{prefix}:T{uuid4().hex[:8].upper()}"
+
+
+@pytest.mark.anyio
+async def test_add_chart_account_writes_unconstrained_open_with_escaped_meta(
+    client, super_user_headers, fava_ledger_path,
+):
+    """Happy path: 201, the Open directive carries no currency constraint, the
+    description metadata is escaped, and the account is synced into libra's DB."""
+    name = _unique()
+    r = await add_chart_account(
+        client,
+        super_user_headers=super_user_headers,
+        name=name,
+        description='has a "quote" and ok',
+    )
+    assert r.status_code == 201, f"expected 201, got {r.status_code}: {r.text}"
+    body = r.json()
+    assert body["account_name"] == name
+    assert body["synced_to_libra_db"] is True
+
+    chart = _chart_text(fava_ledger_path)
+    # Open present and UNCONSTRAINED: the account name is followed directly by
+    # end-of-line, not " EUR, SATS, USD".
+    assert re.search(rf"^\d{{4}}-\d{{2}}-\d{{2}} open {re.escape(name)}$", chart, re.MULTILINE), (
+        f"expected an unconstrained Open for {name}, chart was:\n{chart}"
+    )
+    # Description metadata is escaped so the quote can't break the ledger.
+    assert r'description: "has a \"quote\" and ok"' in chart
+    assert 'source: "admin-ui"' in chart
+
+
+@pytest.mark.anyio
+async def test_add_chart_account_with_explicit_currencies_constrains_open(
+    client, super_user_headers, fava_ledger_path,
+):
+    """API callers may still pass an explicit currency constraint (the UI never
+    does). When provided, it lands on the Open directive."""
+    name = _unique()
+    r = await client.post(
+        "/libra/api/v1/admin/accounts",
+        headers=super_user_headers,
+        json={"name": name, "currencies": ["EUR", "SATS"]},
+    )
+    assert r.status_code == 201, f"expected 201, got {r.status_code}: {r.text}"
+    chart = _chart_text(fava_ledger_path)
+    assert re.search(rf"open {re.escape(name)} EUR, SATS$", chart, re.MULTILINE), (
+        f"expected a currency-constrained Open for {name}, chart was:\n{chart}"
+    )
+
+
+@pytest.mark.anyio
+async def test_add_chart_account_duplicate_returns_409(
+    client, super_user_headers,
+):
+    """Adding the same account twice: first 201, second 409 (not a false success)."""
+    name = _unique()
+    first = await add_chart_account(client, super_user_headers=super_user_headers, name=name)
+    assert first.status_code == 201, f"first add: {first.status_code} {first.text}"
+
+    second = await add_chart_account(client, super_user_headers=super_user_headers, name=name)
+    assert second.status_code == 409, f"expected 409, got {second.status_code}: {second.text}"
+    assert "already exists" in second.json().get("detail", "").lower()
+
+
+@pytest.mark.anyio
+async def test_add_chart_account_recovers_ledger_only_account(
+    client, super_user_headers,
+):
+    """An account present in the ledger but absent from libra's DB (prior sync
+    failure / out-of-band edit) is recovered (synced), not 409'd — otherwise it
+    would be permanently un-grantable with no path back.
+
+    Reproduce the ledger-only state by creating normally (so Fava parses the
+    Open) then deleting only the libra-DB row — appending to the ledger file
+    directly would race Fava's parse cache."""
+    from ..crud import db  # the same singleton the app uses
+
+    name = _unique("Expenses:Recover")
+    first = await add_chart_account(client, super_user_headers=super_user_headers, name=name)
+    assert first.status_code == 201, f"setup create failed: {first.status_code} {first.text}"
+
+    await db.execute("DELETE FROM accounts WHERE name = :name", {"name": name})
+
+    r = await add_chart_account(client, super_user_headers=super_user_headers, name=name)
+    assert r.status_code == 201, f"expected 201 recovery, got {r.status_code}: {r.text}"
+    body = r.json()
+    assert body.get("already_existed") is True, body
+    assert body["synced_to_libra_db"] is True, body
+
+
+@pytest.mark.anyio
+async def test_add_chart_account_invalid_prefix_returns_400(
+    client, super_user_headers, fava_ledger_path,
+):
+    """A root outside the five valid types is rejected and never written."""
+    before = _chart_text(fava_ledger_path)
+    r = await add_chart_account(client, super_user_headers=super_user_headers, name="Foo:Bar")
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert _chart_text(fava_ledger_path) == before, "rejected account must not be written"
+
+
+@pytest.mark.anyio
+@pytest.mark.parametrize(
+    "bad_name",
+    [
+        "Expenses:Foo Bar",   # space
+        "Expenses:foo",       # lowercase sub-component start
+        "Expenses:Foo!",      # punctuation
+        "Expenses:",          # no sub-account
+        "Expenses:Foo::Bar",  # empty component
+    ],
+)
+async def test_add_chart_account_invalid_characters_returns_400(
+    client, super_user_headers, fava_ledger_path, bad_name,
+):
+    """Malformed account names are rejected server-side (the UI guard can be
+    bypassed via the API) and never reach the ledger."""
+    before = _chart_text(fava_ledger_path)
+    r = await add_chart_account(client, super_user_headers=super_user_headers, name=bad_name)
+    assert r.status_code == 400, f"expected 400 for {bad_name!r}, got {r.status_code}: {r.text}"
+    assert _chart_text(fava_ledger_path) == before, "rejected account must not be written"
+
+
+@pytest.mark.anyio
+async def test_add_chart_account_requires_super_user(
+    client, configured_user, fava_ledger_path,
+):
+    """A regular user's wallet admin-key passes require_admin_key but fails the
+    super-user identity check → 403, nothing written."""
+    _user, wallet = configured_user
+    name = _unique()
+    before = _chart_text(fava_ledger_path)
+    r = await client.post(
+        "/libra/api/v1/admin/accounts",
+        headers={"X-Api-Key": wallet.adminkey, "Content-type": "application/json"},
+        json={"name": name},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert _chart_text(fava_ledger_path) == before, "unauthorized add must not be written"
diff --git a/tests/test_balances_api.py b/tests/test_balances_api.py
new file mode 100644
index 0000000..951f470
--- /dev/null
+++ b/tests/test_balances_api.py
@@ -0,0 +1,452 @@
+"""Balance display tests — the user-named "mixture of income and expenses
+displayed correctly" scenario.
+
+The balance API returns figures from libra's perspective:
+  - Negative `fiat_balances[CCY]` → libra owes the user
+  - Positive `fiat_balances[CCY]` → user owes libra
+  - Sum across Payable + Receivable + Credit per currency
+    (Credit added per libra-#41: overpayment lands as a liability that
+    libra owes the user going forward, naturally subtracting from net.)
+
+Lifetime totals (`total_expenses_fiat`, `total_income_fiat`) are kept
+separate per the `models.py:93` comment — "original entries only; not net of
+reconciliation" — so they don't reflect settlement activity or credit.
+
+Excluded from the balance query: pending entries (flag `!`), voided entries
+(tag `voided`). Tested explicitly here so the contract is locked in.
+
+Note: this file does NOT cover post-settlement netting; that's blocked on
+issue #33 (settlement leaves both per-user accounts non-zero) and lives in
+the settlement test file.
+"""
+import importlib
+from datetime import date
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    approve_entry,
+    get_all_balances,
+    get_balance,
+    list_user_entries,
+    post_expense,
+    post_income,
+    post_receivable,
+    reject_entry,
+)
+
+
+def _libra_module(submodule: str):
+    """Import a libra submodule via whichever path the harness uses (matches
+    the resolver in conftest.py)."""
+    for prefix in ("lnbits.extensions.libra", "libra"):
+        try:
+            return importlib.import_module(f"{prefix}.{submodule}")
+        except ModuleNotFoundError:
+            continue
+    raise ModuleNotFoundError(f"libra.{submodule}")
+
+
+async def _approve_and_refresh(client, wallet, super_user_headers, entry_id):
+    """Approve a pending entry then force a fresh Fava read.
+
+    Workaround for libra issue #37 — BQL balance reads can lag add_entry
+    by a few ms. The user-journal endpoint forces a Fava reload.
+    """
+    await approve_entry(
+        client, super_user_headers=super_user_headers, entry_id=entry_id,
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+
+# ---------------------------------------------------------------------------
+# Single-direction balances
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_pure_expense_balance_is_negative(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """User submits a single expense → libra owes them → balance < 0 EUR."""
+    _, wallet = configured_user
+    entry = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="40.00", currency="EUR",
+        description=f"Pure expense {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, entry["id"])
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(-40.0), (
+        f"expected -40 EUR (libra owes user), got {eur}"
+    )
+
+
+@pytest.mark.anyio
+async def test_pure_income_balance_is_positive(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """User submits a single income → user owes libra → balance > 0 EUR.
+
+    `/entries/income` records that the user collected money on libra's
+    behalf, creating an `Assets:Receivable:User-{id}` debit until they
+    settle by handing the cash over.
+    """
+    _, wallet = configured_user
+    entry = await post_income(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount="120.00", currency="EUR",
+        description=f"Pure income {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, entry["id"])
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(120.0), (
+        f"expected +120 EUR (user owes libra), got {eur}"
+    )
+
+
+# ---------------------------------------------------------------------------
+# Mixed direction — the headline scenario
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_mixed_expense_and_income_nets_correctly(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """User has 50 EUR expense + 120 EUR income (both approved) → net
+    balance is +70 EUR (user owes libra 70).
+
+    This is the user's headline "displayed correctly" scenario — the
+    Payable and Receivable rows sum into one EUR figure.
+    """
+    _, wallet = configured_user
+
+    expense = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="50.00", currency="EUR",
+        description=f"Coffee {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    income = await post_income(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount="120.00", currency="EUR",
+        description=f"Cash deposit {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, expense["id"])
+    await _approve_and_refresh(client, wallet, super_user_headers, income["id"])
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(70.0), (
+        f"expected +70 EUR (120 - 50, user-owes-libra), got {eur} from {balance}"
+    )
+
+
+@pytest.mark.anyio
+async def test_mixed_expense_and_receivable_nets_correctly(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Admin-recorded receivable + user-submitted expense should net the
+    same way as expense + income — both push the receivable side."""
+    user, wallet = configured_user
+
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="80.00", currency="EUR",
+        description=f"Admin debt {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    expense = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="30.00", currency="EUR",
+        description=f"User expense {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, expense["id"])
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(50.0), (
+        f"expected +50 EUR (80 - 30), got {eur} from {balance}"
+    )
+
+
+# ---------------------------------------------------------------------------
+# Lifetime totals (separate from net balance)
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_lifetime_totals_track_originals_not_net(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """`total_expenses_fiat` and `total_income_fiat` track originally-entered
+    amounts, not net obligation — see the `models.py:93` invariant. Even
+    after partial-direction submissions, the totals should equal the gross.
+    """
+    _, wallet = configured_user
+
+    expense = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="45.00", currency="EUR",
+        description=f"e1 {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    income = await post_income(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount="80.00", currency="EUR",
+        description=f"i1 {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, expense["id"])
+    await _approve_and_refresh(client, wallet, super_user_headers, income["id"])
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    exp_eur = balance.get("total_expenses_fiat", {}).get("EUR", 0)
+    inc_eur = balance.get("total_income_fiat", {}).get("EUR", 0)
+    assert float(exp_eur) == pytest.approx(45.0), (
+        f"total_expenses_fiat should be gross 45, got {exp_eur}"
+    )
+    assert float(inc_eur) == pytest.approx(80.0), (
+        f"total_income_fiat should be gross 80, got {inc_eur}"
+    )
+
+
+# ---------------------------------------------------------------------------
+# Exclusions — pending and voided
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_pending_entries_excluded_from_balance(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Two expenses submitted, only one approved → only the approved one
+    moves the balance."""
+    _, wallet = configured_user
+
+    approved = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="25.00", currency="EUR",
+        description=f"approved-only {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    # Submit a second expense but leave it pending.
+    await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="1000.00", currency="EUR",
+        description=f"pending-not-counted {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_supplies"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, approved["id"])
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(-25.0), (
+        f"only approved expense should count; pending 1000 must be excluded. "
+        f"got {eur}"
+    )
+
+
+@pytest.mark.anyio
+async def test_voided_entries_excluded_from_balance(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """A voided entry stops contributing to the balance the moment it's
+    rejected — verified by submitting then rejecting and confirming the
+    balance is what it would be without that entry."""
+    _, wallet = configured_user
+
+    keep = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="35.00", currency="EUR",
+        description=f"keep {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    rejected = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="500.00", currency="EUR",
+        description=f"will-be-voided {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, keep["id"])
+    await reject_entry(
+        client, super_user_headers=super_user_headers, entry_id=rejected["id"],
+    )
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(-35.0), (
+        f"voided 500 must not contribute; only the 35 EUR keeper. got {eur}"
+    )
+
+
+# ---------------------------------------------------------------------------
+# Admin /balances/all
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_admin_balances_all_includes_users_with_obligations(
+    client, super_user_headers, configured_user, configured_user_b,
+    standard_accounts,
+):
+    """`/balances/all` returns one row per user that has any Payable or
+    Receivable activity. Two users → two rows after both submit + approve.
+    """
+    user_a, wallet_a = configured_user
+    user_b, wallet_b = configured_user_b
+
+    a_entry = await post_expense(
+        client,
+        wallet_inkey=wallet_a.inkey,
+        user_wallet_id=wallet_a.id,
+        amount="60.00", currency="EUR",
+        description=f"A-bal {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    b_entry = await post_expense(
+        client,
+        wallet_inkey=wallet_b.inkey,
+        user_wallet_id=wallet_b.id,
+        amount="90.00", currency="EUR",
+        description=f"B-bal {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await _approve_and_refresh(client, wallet_a, super_user_headers, a_entry["id"])
+    await _approve_and_refresh(client, wallet_b, super_user_headers, b_entry["id"])
+
+    rows = await get_all_balances(client, super_user_headers=super_user_headers)
+    by_id = {r.get("user_id")[:8]: r for r in rows if r.get("user_id")}
+    assert user_a.id[:8] in by_id, f"user A missing from /balances/all"
+    assert user_b.id[:8] in by_id, f"user B missing from /balances/all"
+
+    a_eur = by_id[user_a.id[:8]].get("fiat_balances", {}).get("EUR")
+    b_eur = by_id[user_b.id[:8]].get("fiat_balances", {}).get("EUR")
+    assert float(a_eur) == pytest.approx(-60.0), (
+        f"user A EUR balance wrong in /balances/all: {a_eur}"
+    )
+    assert float(b_eur) == pytest.approx(-90.0), (
+        f"user B EUR balance wrong in /balances/all: {b_eur}"
+    )
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_get_all_balances(
+    client, configured_user,
+):
+    """`/balances/all` is admin-only — regular user wallet admin-key 403s."""
+    _, wallet = configured_user
+    r = await client.get(
+        "/libra/api/v1/balances/all",
+        headers={"X-Api-Key": wallet.adminkey, "Content-type": "application/json"},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower()
+
+
+# ---------------------------------------------------------------------------
+# Credit balance — libra-#41
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_credit_balance_subtracts_from_net(
+    client, configured_user,
+):
+    """A user-credit balance on `Liabilities:Credit:User-X` flows into the
+    displayed net so the user-facing balance is always honest about what
+    libra owes them.
+
+    `#41` will land the settlement-side overflow logic that writes credit
+    automatically. This test pre-creates the credit account and posts a
+    balanced credit-bearing transaction directly via Fava so we can lock
+    in the BQL-side behaviour (`get_user_balance_bql` includes the Credit
+    namespace alongside Payable + Receivable) ahead of the settlement
+    endpoint changes in #14.
+    """
+    user, wallet = configured_user
+
+    fava_client_mod = _libra_module("fava_client")
+    fava = fava_client_mod.get_fava_client()
+
+    # Open the per-user credit account in Beancount. The settlement endpoint
+    # will do this via `get_or_create_user_account` when #14 lands.
+    credit_account = f"Liabilities:Credit:User-{user.id[:8]}"
+    await fava.add_account(credit_account, currencies=["EUR", "SATS"])
+
+    # Manually post a balanced entry mimicking what the future settlement
+    # overflow leg looks like in isolation:
+    #   DR Assets:Cash       +30 EUR  (libra receives cash)
+    #   CR Liabilities:Credit -30 EUR (libra owes user that 30 going forward)
+    tag = uuid4().hex[:6]
+    beancount_format = _libra_module("beancount_format")
+    entry = beancount_format.format_transaction(
+        date_val=date.today(),
+        flag="*",
+        narration=f"Credit-balance test {tag}",
+        postings=[
+            {"account": "Assets:Cash", "amount": "30.00 EUR"},
+            {"account": credit_account, "amount": "-30.00 EUR"},
+        ],
+        tags=["credit-test"],
+        links=[f"credit-test-{tag}"],
+        meta={"user-id": user.id, "source": "test"},
+    )
+    await fava.add_entry(entry)
+
+    # Force a fresh Fava read before the BQL balance query (libra-#37).
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    # The user's EUR balance should now read -30 (libra owes user 30 via
+    # credit). Without the BQL change, this would read 0 because the query
+    # would skip the Credit namespace entirely.
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert eur is not None, f"missing EUR in fiat_balances: {balance}"
+    assert float(eur) == pytest.approx(-30.0), (
+        f"expected -30 EUR (libra owes user via credit), got {eur} from {balance}"
+    )
+
+    # The accounts breakdown should surface the credit row so UIs can render
+    # it as a distinct line item per #41's display contract. `accounts` (the
+    # legacy field on UserBalance) stays empty for back-compat; the new
+    # `account_balances` field carries the BQL per-account breakdown.
+    account_balances = balance.get("account_balances", [])
+    credit_rows = [
+        a for a in account_balances if "Credit" in (a.get("account") or "")
+    ]
+    assert credit_rows, (
+        f"credit account missing from breakdown — UI can't render 'You have "
+        f"30 EUR credit' line item. account_balances: {account_balances}"
+    )
diff --git a/tests/test_entries_admin_api.py b/tests/test_entries_admin_api.py
new file mode 100644
index 0000000..9cdc164
--- /dev/null
+++ b/tests/test_entries_admin_api.py
@@ -0,0 +1,219 @@
+"""Admin-side journal entry endpoints — receivable and revenue.
+
+  - `POST /libra/api/v1/entries/receivable` — admin records that a user owes
+    libra. Lands as a pending (`!`) entry, balance untouched until approve.
+  - `POST /libra/api/v1/entries/revenue` — admin records that libra received
+    a payment unrelated to any user. Lands as a cleared (`*`) entry, no
+    approval needed.
+
+Auth gate covered too: a regular user's wallet admin-key passes
+`require_admin_key` but fails the super-user identity check in libra's own
+`require_super_user`, so the endpoint returns 403.
+"""
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    get_balance,
+    list_user_entries,
+    post_receivable,
+    post_revenue,
+)
+
+
+@pytest.mark.anyio
+async def test_admin_records_receivable_lands_cleared(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Admin posts a receivable for a user — the Beancount entry is written
+    with the cleared `*` flag immediately (not pending). The user's balance
+    reflects the debt without an approve step.
+
+    Note: `JournalEntry.flag` in the API response is misleading — it's a
+    leftover of the legacy model and reports PENDING, but the entry in
+    Beancount is written as `*`. The on-disk reality is what affects the
+    balance, so that's what we assert.
+    """
+    user, wallet = configured_user
+
+    response = await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="200.00",
+        currency="EUR",
+        description=f"December rent share {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    assert response.get("id"), f"expected id in response, got {response}"
+
+    # Force a fresh Fava read before checking balance — Fava lazily reloads
+    # the .beancount file and a balance call right after add_entry can hit
+    # a stale view.
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert eur is not None, f"expected EUR in fiat_balances, got {balance}"
+    assert float(eur) == pytest.approx(200.0), (
+        f"expected +200 EUR (user-owes-libra) after receivable, got {eur}"
+    )
+
+
+@pytest.mark.anyio
+async def test_receivable_visible_in_target_users_journal(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """The receivable shows up in the *debtor* user's journal listing
+    (not just in the admin view)."""
+    user, wallet = configured_user
+    tag = uuid4().hex[:6]
+
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="75.00",
+        currency="EUR",
+        description=f"Workshop fee {tag}",
+        revenue_account=standard_accounts["revenue_fees"]["name"],
+    )
+
+    listing = await list_user_entries(client, wallet_inkey=wallet.inkey)
+    descriptions = [e.get("description") or "" for e in listing.get("entries", [])]
+    assert any(tag in d for d in descriptions), (
+        f"receivable missing from debtor's journal: {descriptions}"
+    )
+
+
+@pytest.mark.anyio
+async def test_admin_records_revenue_clears_immediately(
+    client, super_user_headers, standard_accounts,
+):
+    """Revenue (libra received money, no user debt) is cleared on creation —
+    no admin approval step."""
+    response = await post_revenue(
+        client,
+        super_user_headers=super_user_headers,
+        amount="500.00",
+        currency="EUR",
+        description=f"Workshop fees collected {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_fees"]["name"],
+        payment_method_account="Assets:Cash",
+    )
+    assert response.get("id"), f"expected id in response, got {response}"
+    # Cleared on creation — flag is `*`, no approve_entry call needed.
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_post_receivable(
+    client, configured_user, standard_accounts,
+):
+    """A regular user's wallet admin key passes `require_admin_key` but
+    fails libra's super-user identity check. Returns 403."""
+    user, wallet = configured_user
+    admin_key_headers = {"X-Api-Key": wallet.adminkey, "Content-type": "application/json"}
+
+    r = await client.post(
+        "/libra/api/v1/entries/receivable",
+        headers=admin_key_headers,
+        json={
+            "user_id": user.id,
+            "amount": "10.00",
+            "currency": "EUR",
+            "description": "Should be denied",
+            "revenue_account": standard_accounts["revenue_rent"]["name"],
+        },
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower(), (
+        f"expected super-user error message, got {r.text!r}"
+    )
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_post_revenue(
+    client, configured_user, standard_accounts,
+):
+    """Same super-user gate covers the revenue endpoint."""
+    _, wallet = configured_user
+    admin_key_headers = {"X-Api-Key": wallet.adminkey, "Content-type": "application/json"}
+
+    r = await client.post(
+        "/libra/api/v1/entries/revenue",
+        headers=admin_key_headers,
+        json={
+            "amount": "10.00",
+            "currency": "EUR",
+            "description": "Should be denied",
+            "revenue_account": standard_accounts["revenue_fees"]["name"],
+            "payment_method_account": "Assets:Cash",
+        },
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_receivable_unknown_revenue_account_returns_404(
+    client, super_user_headers, configured_user,
+):
+    """An admin posting against a non-existent revenue account gets 404."""
+    user, _ = configured_user
+
+    r = await client.post(
+        "/libra/api/v1/entries/receivable",
+        headers=super_user_headers,
+        json={
+            "user_id": user.id,
+            "amount": "10.00",
+            "currency": "EUR",
+            "description": "Bad account",
+            "revenue_account": f"Income:Test:DoesNotExist-{uuid4().hex[:6]}",
+        },
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+    assert "not found" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_receivable_unknown_currency_returns_400(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Currency validation hits before account lookups."""
+    user, _ = configured_user
+
+    r = await client.post(
+        "/libra/api/v1/entries/receivable",
+        headers=super_user_headers,
+        json={
+            "user_id": user.id,
+            "amount": "10.00",
+            "currency": "XYZ",
+            "description": "Bogus currency",
+            "revenue_account": standard_accounts["revenue_rent"]["name"],
+        },
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "currency" in r.text.lower() or "xyz" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_revenue_unknown_payment_account_returns_404(
+    client, super_user_headers, standard_accounts,
+):
+    """Revenue endpoint validates BOTH accounts; the payment-method one too."""
+    r = await client.post(
+        "/libra/api/v1/entries/revenue",
+        headers=super_user_headers,
+        json={
+            "amount": "10.00",
+            "currency": "EUR",
+            "description": "Bad payment account",
+            "revenue_account": standard_accounts["revenue_fees"]["name"],
+            "payment_method_account": f"Assets:DoesNotExist-{uuid4().hex[:6]}",
+        },
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+    assert "not found" in r.text.lower()
diff --git a/tests/test_entries_user_api.py b/tests/test_entries_user_api.py
new file mode 100644
index 0000000..bdcaf4e
--- /dev/null
+++ b/tests/test_entries_user_api.py
@@ -0,0 +1,211 @@
+"""User-side expense submission flow — `POST /libra/api/v1/entries/expense`.
+
+Covers:
+  - Submission lands as a pending entry, visible to the user, doesn't move
+    the cleared-only balance.
+  - Cross-user isolation — user B can't see user A's entries.
+  - Permission gating, currency validation, missing user-wallet setup.
+  - Multiple submissions accumulate in the user journal listing.
+
+Settlement, approval, and balance-after-approval are exercised in
+`test_smoke.py` (one canonical path) and `test_balances_api.py` (the mixed
+income+expense display scenario the user named).
+"""
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    create_account,
+    get_balance,
+    list_user_entries,
+    post_expense,
+)
+
+
+@pytest.mark.anyio
+async def test_expense_creates_pending_entry_visible_in_user_journal(
+    client, configured_user, standard_accounts,
+):
+    """Submitting an expense creates a pending (`!`) entry the user can see
+    immediately. The cleared-only balance query is unchanged because pending
+    entries are excluded."""
+    _, wallet = configured_user
+
+    response = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="25.00",
+        currency="EUR",
+        description="Test groceries",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    assert response.get("id"), f"expected id in response, got {response}"
+
+    listing = await list_user_entries(client, wallet_inkey=wallet.inkey)
+    entries = listing.get("entries", [])
+    assert any(
+        "Test groceries" in (e.get("description") or "") for e in entries
+    ), f"submitted expense missing from /entries/user: {entries}"
+
+    bal = await get_balance(client, wallet_inkey=wallet.inkey)
+    assert not bal.get("fiat_balances"), (
+        f"pending entry should not affect cleared balance, got {bal}"
+    )
+
+
+@pytest.mark.anyio
+async def test_user_cannot_see_other_users_entries(
+    client, configured_user, configured_user_b, standard_accounts,
+):
+    """User A submits an expense; user B's `/entries/user` listing is
+    scoped to B and never references A's user-id account fragment."""
+    user_a, wallet_a = configured_user
+    _, wallet_b = configured_user_b
+
+    await post_expense(
+        client,
+        wallet_inkey=wallet_a.inkey,
+        user_wallet_id=wallet_a.id,
+        amount="40.00",
+        currency="EUR",
+        description=f"A-private-{uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+
+    listing_b = await list_user_entries(client, wallet_inkey=wallet_b.inkey)
+    a_short = user_a.id[:8]
+    for entry in listing_b.get("entries", []):
+        for posting in entry.get("postings", []):
+            assert a_short not in posting.get("account", ""), (
+                f"user B's listing leaked user A's account: {posting}"
+            )
+
+
+@pytest.mark.anyio
+async def test_expense_without_permission_returns_403(
+    client, super_user_headers, configured_user,
+):
+    """Submitting to an expense account the user has no `submit_expense`
+    permission on returns 403 with a permission-error detail."""
+    _, wallet = configured_user
+
+    # Fresh expense account that no permission was granted on.
+    new_account = await create_account(
+        client,
+        super_user_headers=super_user_headers,
+        name=f"Expenses:Test:Unguarded-{uuid4().hex[:6]}",
+        account_type="expense",
+    )
+
+    r = await client.post(
+        "/libra/api/v1/entries/expense",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={
+            "description": "Should be denied",
+            "amount": "10.00",
+            "currency": "EUR",
+            "expense_account": new_account["name"],
+            "user_wallet": wallet.id,
+            "is_equity": False,
+        },
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "permission" in r.text.lower(), (
+        f"expected permission error message, got {r.text!r}"
+    )
+
+
+@pytest.mark.anyio
+async def test_expense_with_unknown_currency_returns_400(
+    client, configured_user, standard_accounts,
+):
+    """An unsupported currency is rejected with 400 before any Fava call."""
+    _, wallet = configured_user
+
+    r = await client.post(
+        "/libra/api/v1/entries/expense",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={
+            "description": "Unknown currency",
+            "amount": "10.00",
+            "currency": "XYZ",
+            "expense_account": standard_accounts["expense_food"]["name"],
+            "user_wallet": wallet.id,
+            "is_equity": False,
+        },
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "currency" in r.text.lower(), (
+        f"expected currency error message, got {r.text!r}"
+    )
+
+
+@pytest.mark.anyio
+async def test_expense_without_user_wallet_configured_returns_400(
+    client, libra_user, libra_wallet, standard_accounts,  # noqa: ARG001 (libra_wallet ensures session-level setup)
+):
+    """A user whose own libra wallet isn't configured can't submit expenses.
+
+    `libra_user` (vs `configured_user`) skips the `PUT /user/wallet` step
+    on purpose so the precondition fires.
+    """
+    _, wallet = libra_user
+
+    r = await client.post(
+        "/libra/api/v1/entries/expense",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={
+            "description": "Missing user wallet setup",
+            "amount": "10.00",
+            "currency": "EUR",
+            "expense_account": standard_accounts["expense_food"]["name"],
+            "user_wallet": wallet.id,
+            "is_equity": False,
+        },
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "wallet" in r.text.lower(), (
+        f"expected wallet-config error, got {r.text!r}"
+    )
+
+
+@pytest.mark.anyio
+async def test_multiple_expenses_accumulate_in_user_journal(
+    client, configured_user, standard_accounts,
+):
+    """Each submission shows up in `/entries/user`; the listing's `total`
+    grows by exactly the number of submissions."""
+    _, wallet = configured_user
+
+    initial = await list_user_entries(client, wallet_inkey=wallet.inkey)
+    initial_total = initial.get("total", 0)
+
+    tag = uuid4().hex[:6]
+    descriptions = [f"Coffee-{tag}", f"Bread-{tag}", f"Vegetables-{tag}"]
+    for description in descriptions:
+        await post_expense(
+            client,
+            wallet_inkey=wallet.inkey,
+            user_wallet_id=wallet.id,
+            amount="7.50",
+            currency="EUR",
+            description=description,
+            expense_account=standard_accounts["expense_food"]["name"],
+        )
+
+    final = await list_user_entries(client, wallet_inkey=wallet.inkey)
+    final_total = final.get("total", 0)
+    assert final_total - initial_total == len(descriptions), (
+        f"expected total to grow by {len(descriptions)}, "
+        f"went from {initial_total} to {final_total}"
+    )
+
+    # Libra appends " (<amount> <currency>)" to entry descriptions, so check
+    # substring rather than exact match.
+    final_descs = [e.get("description") or "" for e in final.get("entries", [])]
+    for description in descriptions:
+        assert any(description in d for d in final_descs), (
+            f"missing {description} from journal listing: {final_descs}"
+        )
diff --git a/tests/test_entry_identity_api.py b/tests/test_entry_identity_api.py
new file mode 100644
index 0000000..2b893ca
--- /dev/null
+++ b/tests/test_entry_identity_api.py
@@ -0,0 +1,168 @@
+"""Entry identity resolution — the canonical id must survive a user reference.
+
+Regression coverage for the production bug where a pending income entry
+created with a `reference` (e.g. an invoice number like "42-144") could
+not be approved: the admin UI's pending list resolved the entry id by
+parsing links for a `libra-` prefix, but reference-bearing entries carry
+typed links (`inc-/exp-/rcv-{id}`) plus the reference as its own link —
+no `libra-` link. The id surfaced as the literal string "unknown" and
+`POST /entries/unknown/approve` 404'd.
+
+The fix makes the `entry-id` transaction metadata the single source of
+truth (list, approve, and reject endpoints), with link parsing kept only
+for pre-metadata ledger history. These tests pin that contract:
+
+  - pending list returns the real id for reference-bearing entries
+  - approve/reject resolve that id end-to-end
+  - the user reference round-trips as `reference`, never as a system link
+"""
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    approve_entry,
+    list_pending_entries,
+    list_user_entries,
+    post_expense,
+    post_income,
+    reject_entry,
+)
+
+
+@pytest.mark.anyio
+async def test_pending_income_with_reference_resolves_real_id(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """The production repro: income + reference must list with its real
+    id (not 'unknown') and approve successfully."""
+    _, wallet = configured_user
+    marker = f"Membership dues {uuid4().hex[:6]}"
+
+    posted = await post_income(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount="700.00", currency="EUR",
+        description=marker,
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+        reference="42-144",
+    )
+
+    pending = await list_pending_entries(
+        client, super_user_headers=super_user_headers,
+    )
+    entry = next(
+        (e for e in pending if marker in (e.get("description") or "")), None,
+    )
+    assert entry is not None, f"income entry not in pending list: {pending}"
+    assert entry["id"] == posted["id"], (
+        f"pending list must surface the canonical entry id, "
+        f"got {entry['id']!r} (expected {posted['id']!r})"
+    )
+    assert entry["id"] != "unknown"
+
+    # The id from the listing must drive approval end-to-end.
+    result = await approve_entry(
+        client, super_user_headers=super_user_headers, entry_id=entry["id"],
+    )
+    assert result.get("entry_id") == posted["id"]
+
+
+@pytest.mark.anyio
+async def test_pending_expense_with_reference_resolves_real_id_and_rejects(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Same contract on the expense path, exercised through reject."""
+    _, wallet = configured_user
+    marker = f"Receipted groceries {uuid4().hex[:6]}"
+
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="36.93", currency="EUR",
+        description=marker,
+        expense_account=standard_accounts["expense_food"]["name"],
+        reference="RECEIPT/2026-06-12",
+    )
+
+    pending = await list_pending_entries(
+        client, super_user_headers=super_user_headers,
+    )
+    entry = next(
+        (e for e in pending if marker in (e.get("description") or "")), None,
+    )
+    assert entry is not None, f"expense entry not in pending list: {pending}"
+    assert entry["id"] == posted["id"]
+
+    result = await reject_entry(
+        client, super_user_headers=super_user_headers, entry_id=entry["id"],
+    )
+    assert result.get("entry_id") == posted["id"]
+
+
+@pytest.mark.anyio
+async def test_reference_round_trips_in_user_journal(
+    client, configured_user, standard_accounts,
+):
+    """The user journal must report the user's reference, not a system
+    link (typed inc-/exp- links used to leak into the reference field)."""
+    _, wallet = configured_user
+    marker = f"Referenced expense {uuid4().hex[:6]}"
+
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="12.00", currency="EUR",
+        description=marker,
+        expense_account=standard_accounts["expense_food"]["name"],
+        reference="INV-7731",
+    )
+    assert posted.get("reference") == "INV-7731"
+
+    listing = await list_user_entries(client, wallet_inkey=wallet.inkey)
+    entry = next(
+        (
+            e for e in listing.get("entries", [])
+            if marker in (e.get("description") or "")
+        ),
+        None,
+    )
+    assert entry is not None
+    assert entry["id"] == posted["id"]
+    assert entry.get("reference") == "INV-7731", (
+        f"reference field must carry the user's reference, "
+        f"got {entry.get('reference')!r}"
+    )
+
+
+@pytest.mark.anyio
+async def test_entry_without_reference_still_resolves(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """No-reference entries keep working (the case that always worked)."""
+    _, wallet = configured_user
+    marker = f"Plain income {uuid4().hex[:6]}"
+
+    posted = await post_income(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount="55.00", currency="EUR",
+        description=marker,
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+
+    pending = await list_pending_entries(
+        client, super_user_headers=super_user_headers,
+    )
+    entry = next(
+        (e for e in pending if marker in (e.get("description") or "")), None,
+    )
+    assert entry is not None
+    assert entry["id"] == posted["id"]
+
+    result = await approve_entry(
+        client, super_user_headers=super_user_headers, entry_id=entry["id"],
+    )
+    assert result.get("entry_id") == posted["id"]
diff --git a/tests/test_lightning_api.py b/tests/test_lightning_api.py
new file mode 100644
index 0000000..03a2ee2
--- /dev/null
+++ b/tests/test_lightning_api.py
@@ -0,0 +1,205 @@
+"""Lightning payment flow — `POST /generate-payment-invoice` and
+`POST /record-payment`.
+
+  - User has a balance owed to libra → user generates an invoice on the libra
+    wallet → user pays it → `/record-payment` records the settlement entry.
+
+## Coverage status
+
+This file covers auth gates and error paths that don't require an active
+Lightning backend. Tests that actually need invoice generation are skipped
+because:
+
+  - The default `VoidWallet` 500s on any invoice operation.
+  - Switching to `FakeWallet` (via `settings.lnbits_backend_wallet_class`)
+    DOES enable invoice generation, but the LifespanManager teardown then
+    hangs indefinitely under anyio's TestRunner — some Lightning-side
+    background task doesn't unwind cleanly. Investigation deferred; the
+    auth gates + 404/400 error paths are what we can lock in for now.
+
+The skipped tests carry full implementations so flipping them back on is
+a one-line change once the teardown issue is resolved (or once we move to
+a subprocess-based runner for the LN file).
+"""
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    list_user_entries,
+    post_receivable,
+)
+
+
+NEEDS_LIGHTNING_BACKEND = pytest.mark.skip(
+    reason="Tracked by libra/issues/40 — VoidWallet 500s, FakeWallet hangs the "
+    "LifespanManager teardown under anyio's TestRunner. Flip when resolved."
+)
+
+
+async def _setup_receivable_balance(
+    client, super_user_headers, configured_user, standard_accounts,
+    amount="100.00",
+):
+    """Helper: create + (auto-cleared) receivable so the user has a balance
+    owed to libra. Returns the (user, wallet) pair."""
+    user, wallet = configured_user
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount=amount, currency="EUR",
+        description=f"Setup debt {uuid4().hex[:6]}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    # Force a Fava reload before downstream BQL balance reads (see #37).
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+    return user, wallet
+
+
+# ---------------------------------------------------------------------------
+# /generate-payment-invoice
+# ---------------------------------------------------------------------------
+
+
+@NEEDS_LIGHTNING_BACKEND
+@pytest.mark.anyio
+async def test_user_can_generate_invoice_for_own_balance(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """User with a receivable generates an invoice on the libra wallet.
+    Response carries the bolt11 string and the libra wallet's inkey for
+    the client to poll payment status."""
+    _, wallet = await _setup_receivable_balance(
+        client, super_user_headers, configured_user, standard_accounts,
+    )
+
+    r = await client.post(
+        "/libra/api/v1/generate-payment-invoice",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={"amount": 50_000},  # 50k sats partial settlement
+    )
+    assert r.status_code == 200, f"generate-invoice: {r.status_code} {r.text}"
+    payload = r.json()
+    assert payload.get("payment_hash"), f"missing payment_hash: {payload}"
+    assert payload.get("payment_request"), f"missing bolt11 payment_request: {payload}"
+    assert payload.get("amount") == 50_000
+    assert payload.get("check_wallet_key"), f"missing check_wallet_key: {payload}"
+
+
+@NEEDS_LIGHTNING_BACKEND
+@pytest.mark.anyio
+async def test_super_user_can_generate_invoice_for_another_user(
+    client, super_user_headers, libra_wallet, configured_user, standard_accounts,
+):
+    """Admin generating an invoice on behalf of a user — uses the libra
+    wallet's admin key + body `user_id`. The endpoint actually requires
+    `wallet.wallet.user == super_user` (which is the libra wallet owner).
+
+    Generate-invoice is `require_invoice_key`-gated so we pass the libra
+    wallet's invoice key, and the user_id field opts into "for that user".
+    """
+    user, _ = await _setup_receivable_balance(
+        client, super_user_headers, configured_user, standard_accounts,
+    )
+
+    r = await client.post(
+        "/libra/api/v1/generate-payment-invoice",
+        headers={"X-Api-Key": libra_wallet.inkey, "Content-type": "application/json"},
+        json={"amount": 30_000, "user_id": user.id},
+    )
+    assert r.status_code == 200, f"admin generate-invoice: {r.status_code} {r.text}"
+    assert r.json().get("payment_request"), "admin-generated invoice missing bolt11"
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_generate_invoice_for_another_user(
+    client, super_user_headers, configured_user, configured_user_b,
+    standard_accounts,
+):
+    """A regular user cannot pass `user_id` and have libra generate an
+    invoice on someone else's behalf — 403."""
+    user_a, _ = await _setup_receivable_balance(
+        client, super_user_headers, configured_user, standard_accounts,
+    )
+    _, wallet_b = configured_user_b
+
+    r = await client.post(
+        "/libra/api/v1/generate-payment-invoice",
+        headers={"X-Api-Key": wallet_b.inkey, "Content-type": "application/json"},
+        json={"amount": 10_000, "user_id": user_a.id},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+
+
+@pytest.mark.anyio
+async def test_generate_invoice_without_auth_returns_401(client):
+    """Invoice-key auth required — no header → 401."""
+    r = await client.post(
+        "/libra/api/v1/generate-payment-invoice",
+        json={"amount": 10_000},
+    )
+    assert r.status_code == 401, f"expected 401, got {r.status_code}: {r.text}"
+
+
+# ---------------------------------------------------------------------------
+# /record-payment
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_record_payment_unknown_hash_returns_404(
+    client, configured_user,
+):
+    """Recording a payment hash that doesn't correspond to a real payment
+    in LNbits returns 404."""
+    _, wallet = configured_user
+    r = await client.post(
+        "/libra/api/v1/record-payment",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={"payment_hash": "0" * 64},
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+    assert "payment not found" in r.text.lower() or "payment" in r.text.lower()
+
+
+@NEEDS_LIGHTNING_BACKEND
+@pytest.mark.anyio
+async def test_record_payment_pending_invoice_returns_400(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """A freshly-generated invoice that hasn't been paid yet is pending —
+    `/record-payment` must reject it with 400 rather than silently
+    recording a non-existent settlement."""
+    _, wallet = await _setup_receivable_balance(
+        client, super_user_headers, configured_user, standard_accounts,
+    )
+
+    # Generate an invoice on the libra wallet.
+    gen = await client.post(
+        "/libra/api/v1/generate-payment-invoice",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={"amount": 15_000},
+    )
+    assert gen.status_code == 200
+    payment_hash = gen.json()["payment_hash"]
+
+    # Try to record it before any payment lands.
+    r = await client.post(
+        "/libra/api/v1/record-payment",
+        headers={"X-Api-Key": wallet.inkey, "Content-type": "application/json"},
+        json={"payment_hash": payment_hash},
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "not yet settled" in r.text.lower() or "pending" in r.text.lower(), (
+        f"expected pending/settled message, got {r.text!r}"
+    )
+
+
+@pytest.mark.anyio
+async def test_record_payment_without_auth_returns_401(client):
+    r = await client.post(
+        "/libra/api/v1/record-payment",
+        json={"payment_hash": "abc"},
+    )
+    assert r.status_code == 401, f"expected 401, got {r.status_code}: {r.text}"
diff --git a/tests/test_manual_payment_requests_api.py b/tests/test_manual_payment_requests_api.py
new file mode 100644
index 0000000..6ddcc1b
--- /dev/null
+++ b/tests/test_manual_payment_requests_api.py
@@ -0,0 +1,307 @@
+"""Manual payment request flow — user asks for libra to pay them via a
+non-Lightning route (cash, bank, etc.); admin approves or rejects.
+
+Endpoints:
+  - `POST /libra/api/v1/manual-payment-request` (invoice key, user)
+  - `GET  /libra/api/v1/manual-payment-requests` (invoice key, own only)
+  - `GET  /libra/api/v1/manual-payment-requests/all` (super user, all)
+  - `POST /libra/api/v1/manual-payment-requests/{id}/approve` (super user)
+  - `POST /libra/api/v1/manual-payment-requests/{id}/reject` (super user)
+
+The amount in the request body is in **satoshis** (no fiat conversion at this
+endpoint — `CreateManualPaymentRequest` has `amount: int`).
+
+Approve creates a Beancount payment entry:
+  DR Liabilities:Payable:User-{id}   (zeroes libra's debt to the user)
+  CR Assets:Bitcoin:Lightning        (cash leaves libra)
+"""
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    approve_manual_payment_request,
+    reject_manual_payment_request,
+    submit_manual_payment_request,
+)
+
+
+# ---------------------------------------------------------------------------
+# User-side submission
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_user_can_submit_manual_payment_request(
+    client, configured_user,
+):
+    """Submission returns 200 with a pending request and the user's id."""
+    user, wallet = configured_user
+    desc = f"Coffee reimbursement {uuid4().hex[:6]}"
+
+    result = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=50_000,
+        description=desc,
+    )
+    assert result.get("id"), f"missing id: {result}"
+    assert result.get("user_id") == user.id
+    assert result.get("amount") == 50_000
+    assert result.get("description") == desc
+    assert result.get("status") == "pending"
+
+
+@pytest.mark.anyio
+async def test_user_lists_own_manual_payment_requests(
+    client, configured_user,
+):
+    """The user-side listing returns the requests this user submitted."""
+    _, wallet = configured_user
+
+    tag = uuid4().hex[:6]
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=12_000,
+        description=f"list-test {tag}",
+    )
+
+    r = await client.get(
+        "/libra/api/v1/manual-payment-requests",
+        headers={"X-Api-Key": wallet.inkey},
+    )
+    assert r.status_code == 200, f"list: {r.status_code} {r.text}"
+    ids = [req.get("id") for req in r.json()]
+    assert submitted["id"] in ids, f"submitted request missing from listing: {ids}"
+
+
+@pytest.mark.anyio
+async def test_user_cannot_see_another_users_manual_payment_requests(
+    client, configured_user, configured_user_b,
+):
+    """User-side listing is scoped to the calling user, not all requests."""
+    user_a, wallet_a = configured_user
+    _, wallet_b = configured_user_b
+
+    submitted_a = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet_a.inkey,
+        amount_sats=8_000,
+        description=f"A-private {uuid4().hex[:6]}",
+    )
+
+    r = await client.get(
+        "/libra/api/v1/manual-payment-requests",
+        headers={"X-Api-Key": wallet_b.inkey},
+    )
+    assert r.status_code == 200
+    user_ids = {req.get("user_id") for req in r.json()}
+    ids = [req.get("id") for req in r.json()]
+    assert submitted_a["id"] not in ids, (
+        f"user B saw user A's request: {submitted_a['id']} in {ids}"
+    )
+    assert user_a.id not in user_ids, (
+        f"user B's listing contained user A's id: {user_ids}"
+    )
+
+
+# ---------------------------------------------------------------------------
+# Admin listing
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_admin_can_list_all_manual_payment_requests(
+    client, super_user_headers, configured_user, configured_user_b,
+):
+    """The admin listing returns requests from any user."""
+    _, wallet_a = configured_user
+    _, wallet_b = configured_user_b
+
+    a_req = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet_a.inkey,
+        amount_sats=10_000,
+        description=f"A {uuid4().hex[:6]}",
+    )
+    b_req = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet_b.inkey,
+        amount_sats=20_000,
+        description=f"B {uuid4().hex[:6]}",
+    )
+
+    r = await client.get(
+        "/libra/api/v1/manual-payment-requests/all",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"admin list: {r.status_code} {r.text}"
+    ids = [req.get("id") for req in r.json()]
+    assert a_req["id"] in ids and b_req["id"] in ids, (
+        f"admin list missing entries: ids={ids}"
+    )
+
+
+@pytest.mark.anyio
+async def test_admin_listing_status_filter(
+    client, super_user_headers, configured_user,
+):
+    """`?status=pending` returns only the pending requests."""
+    _, wallet = configured_user
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=5_000,
+        description=f"pending-filter {uuid4().hex[:6]}",
+    )
+
+    r = await client.get(
+        "/libra/api/v1/manual-payment-requests/all?status=pending",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"filtered list: {r.status_code} {r.text}"
+    statuses = {req.get("status") for req in r.json()}
+    assert statuses == {"pending"}, f"non-pending rows in filtered list: {statuses}"
+    assert submitted["id"] in [req.get("id") for req in r.json()]
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_list_all_requests(
+    client, configured_user,
+):
+    """Wallet admin-key of a non-super user fails the super-user check."""
+    _, wallet = configured_user
+
+    r = await client.get(
+        "/libra/api/v1/manual-payment-requests/all",
+        headers={"X-Api-Key": wallet.adminkey, "Content-type": "application/json"},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower()
+
+
+# ---------------------------------------------------------------------------
+# Approve / reject
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_admin_can_reject_manual_payment_request(
+    client, super_user_headers, configured_user,
+):
+    """Reject flips status to 'rejected' and doesn't touch Beancount."""
+    _, wallet = configured_user
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=3_500,
+        description=f"reject me {uuid4().hex[:6]}",
+    )
+
+    result = await reject_manual_payment_request(
+        client, super_user_headers=super_user_headers, request_id=submitted["id"],
+    )
+    assert result.get("status") == "rejected"
+
+
+@pytest.mark.anyio
+async def test_rejecting_already_rejected_returns_400(
+    client, super_user_headers, configured_user,
+):
+    """The endpoint guards against double-decisions."""
+    _, wallet = configured_user
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=4_000,
+        description=f"double reject {uuid4().hex[:6]}",
+    )
+    await reject_manual_payment_request(
+        client, super_user_headers=super_user_headers, request_id=submitted["id"],
+    )
+
+    r = await client.post(
+        f"/libra/api/v1/manual-payment-requests/{submitted['id']}/reject",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "reject" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_approve_unknown_request_returns_404(
+    client, super_user_headers,
+):
+    r = await client.post(
+        f"/libra/api/v1/manual-payment-requests/{uuid4().hex[:16]}/approve",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_approve(
+    client, configured_user,
+):
+    _, wallet = configured_user
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=2_000,
+        description=f"no approve for you {uuid4().hex[:6]}",
+    )
+
+    r = await client.post(
+        f"/libra/api/v1/manual-payment-requests/{submitted['id']}/approve",
+        headers={"X-Api-Key": wallet.adminkey, "Content-type": "application/json"},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+
+
+@pytest.mark.anyio
+async def test_admin_can_approve_manual_payment_request(
+    client, super_user_headers, configured_user, standard_accounts,
+    # noqa: ARG001 (standard_accounts ensures Assets:Bitcoin:Lightning exists)
+):
+    """Approve creates a Beancount payment entry and flips status to
+    'approved'. Requires `Assets:Bitcoin:Lightning` to exist in libra's
+    local DB (provided by the `standard_accounts` fixture)."""
+    _, wallet = configured_user
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=6_000,
+        description=f"approve me {uuid4().hex[:6]}",
+    )
+
+    result = await approve_manual_payment_request(
+        client, super_user_headers=super_user_headers, request_id=submitted["id"],
+    )
+    assert result.get("status") == "approved"
+    assert result.get("id") == submitted["id"]
+
+
+@pytest.mark.anyio
+async def test_approving_already_approved_returns_400(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Idempotency guard: second approve on the same request is rejected
+    explicitly rather than producing a duplicate Beancount entry."""
+    _, wallet = configured_user
+    submitted = await submit_manual_payment_request(
+        client,
+        wallet_inkey=wallet.inkey,
+        amount_sats=7_500,
+        description=f"approve once {uuid4().hex[:6]}",
+    )
+    await approve_manual_payment_request(
+        client, super_user_headers=super_user_headers, request_id=submitted["id"],
+    )
+
+    r = await client.post(
+        f"/libra/api/v1/manual-payment-requests/{submitted['id']}/approve",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "approve" in r.text.lower()
diff --git a/tests/test_reconciliation_api.py b/tests/test_reconciliation_api.py
new file mode 100644
index 0000000..66757be
--- /dev/null
+++ b/tests/test_reconciliation_api.py
@@ -0,0 +1,294 @@
+"""Balance assertion CRUD + reconciliation summary endpoints.
+
+Endpoints:
+  - `POST   /libra/api/v1/assertions`           — create + check
+  - `GET    /libra/api/v1/assertions`           — list with filters
+  - `GET    /libra/api/v1/assertions/{id}`      — fetch one
+  - `POST   /libra/api/v1/assertions/{id}/check` — re-check
+  - `DELETE /libra/api/v1/assertions/{id}`      — remove
+
+All `require_super_user` (libra-level, wallet admin-key).
+
+The create endpoint is hybrid: it posts a Beancount `balance` directive via
+Fava (source of truth), persists the assertion metadata in libra's DB, and
+re-checks immediately. On mismatch it returns 409 with the diff payload.
+"""
+from uuid import uuid4
+
+import pytest
+
+
+# Tests that try to actually create + check an assertion all hit issue #39:
+# `format_balance` returns a Beancount source string but `fava.add_entry`
+# expects a dict, so Fava 500s on every assertion-create call. The contract
+# violation is on libra's side; mark these strict-xfail so they go green
+# automatically once #39 lands and the format_balance return shape is fixed.
+ASSERTION_CREATE_BROKEN = pytest.mark.xfail(
+    reason="libra/issues/39 — POST /assertions submits a Beancount source string "
+    "to Fava's JSON API and 500s. Drop this marker when the format_balance "
+    "return type is changed to a dict.",
+    strict=True,
+)
+
+
+# ---------------------------------------------------------------------------
+# helpers (local — assertion endpoints don't have wrapper helpers yet)
+# ---------------------------------------------------------------------------
+
+
+async def _create_assertion(
+    client, *, super_user_headers, account_id, expected_sats,
+    tolerance_sats=0, fiat_currency=None, expected_fiat=None,
+):
+    body = {
+        "account_id": account_id,
+        "expected_balance_sats": expected_sats,
+        "tolerance_sats": tolerance_sats,
+    }
+    if fiat_currency:
+        body["fiat_currency"] = fiat_currency
+        body["expected_balance_fiat"] = str(expected_fiat) if expected_fiat is not None else "0"
+    return await client.post(
+        "/libra/api/v1/assertions", headers=super_user_headers, json=body,
+    )
+
+
+# ---------------------------------------------------------------------------
+# tests
+# ---------------------------------------------------------------------------
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_assertion_against_empty_account_passes(
+    client, super_user_headers, standard_accounts,
+):
+    """An asset account with no postings has a 0 balance — asserting 0
+    should pass and the resulting assertion has status='passed'."""
+    r = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=standard_accounts["assets_cash"]["id"],
+        expected_sats=0,
+    )
+    assert r.status_code == 200, f"expected 200, got {r.status_code}: {r.text}"
+    body = r.json()
+    assert body.get("status") == "passed", (
+        f"expected status='passed' for 0=0, got {body.get('status')} body={body}"
+    )
+    assert body.get("difference_sats", 0) == 0
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_assertion_with_wrong_balance_returns_409(
+    client, super_user_headers, standard_accounts,
+):
+    """When the actual balance doesn't match expected, the create endpoint
+    returns 409 Conflict with the diff payload — Beancount validates it
+    server-side after the directive lands."""
+    r = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=standard_accounts["assets_cash"]["id"],
+        expected_sats=999_999,  # wildly wrong for empty account
+    )
+    assert r.status_code == 409, f"expected 409, got {r.status_code}: {r.text}"
+    # 409 body should expose the diff so a UI can render the gap.
+    detail = r.json().get("detail")
+    assert isinstance(detail, dict), f"expected structured detail, got {detail!r}"
+    assert detail.get("expected_sats") == 999_999
+    assert detail.get("actual_sats") == 0
+    assert detail.get("difference_sats") == 999_999 or detail.get("difference_sats") == -999_999
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_assertion_with_tolerance_accepts_small_diff(
+    client, super_user_headers, standard_accounts,
+):
+    """A tolerance of N sats lets actual-vs-expected diverge by ≤N."""
+    r = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=standard_accounts["assets_cash"]["id"],
+        expected_sats=50,
+        tolerance_sats=100,  # actual=0, expected=50, diff=50, tolerance=100 → passes
+    )
+    assert r.status_code == 200, f"expected 200 within tolerance, got {r.status_code}: {r.text}"
+    assert r.json().get("status") == "passed"
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_list_assertions_returns_created(
+    client, super_user_headers, standard_accounts,
+):
+    """Newly created assertions show up in the list filtered by account."""
+    account_id = standard_accounts["assets_cash"]["id"]
+
+    create = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=account_id,
+        expected_sats=0,
+    )
+    assert create.status_code == 200
+    assertion_id = create.json()["id"]
+
+    r = await client.get(
+        f"/libra/api/v1/assertions?account_id={account_id}",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"list assertions: {r.status_code} {r.text}"
+    ids = [a.get("id") for a in r.json()]
+    assert assertion_id in ids, f"created assertion {assertion_id} missing from list {ids}"
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_get_assertion_by_id(
+    client, super_user_headers, standard_accounts,
+):
+    create = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=standard_accounts["assets_cash"]["id"],
+        expected_sats=0,
+    )
+    assert create.status_code == 200
+    assertion_id = create.json()["id"]
+
+    r = await client.get(
+        f"/libra/api/v1/assertions/{assertion_id}",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"get assertion: {r.status_code} {r.text}"
+    assert r.json().get("id") == assertion_id
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_recheck_assertion_via_check_endpoint(
+    client, super_user_headers, standard_accounts,
+):
+    """`POST /assertions/{id}/check` re-evaluates and returns the updated
+    assertion record. Idempotent against a stable ledger state."""
+    create = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=standard_accounts["assets_cash"]["id"],
+        expected_sats=0,
+    )
+    assertion_id = create.json()["id"]
+
+    r = await client.post(
+        f"/libra/api/v1/assertions/{assertion_id}/check",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"recheck: {r.status_code} {r.text}"
+    assert r.json().get("status") == "passed"
+
+
+@ASSERTION_CREATE_BROKEN
+@pytest.mark.anyio
+async def test_delete_assertion_removes_it(
+    client, super_user_headers, standard_accounts,
+):
+    create = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=standard_accounts["assets_cash"]["id"],
+        expected_sats=0,
+    )
+    assertion_id = create.json()["id"]
+
+    r = await client.delete(
+        f"/libra/api/v1/assertions/{assertion_id}",
+        headers=super_user_headers,
+    )
+    assert r.status_code in (200, 204), f"delete: {r.status_code} {r.text}"
+
+    # Subsequent GET should 404.
+    r = await client.get(
+        f"/libra/api/v1/assertions/{assertion_id}",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 404, f"expected 404 after delete, got {r.status_code}"
+
+
+@pytest.mark.anyio
+async def test_assertion_unknown_account_returns_404(
+    client, super_user_headers,
+):
+    """Account-not-found check happens before any Beancount write."""
+    r = await _create_assertion(
+        client,
+        super_user_headers=super_user_headers,
+        account_id=f"nonexistent-{uuid4().hex[:6]}",
+        expected_sats=0,
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_create_assertion(
+    client, configured_user, standard_accounts,
+):
+    """Wallet admin-key of a regular user fails the super-user identity
+    check — 403."""
+    _, wallet = configured_user
+    r = await client.post(
+        "/libra/api/v1/assertions",
+        headers={"X-Api-Key": wallet.adminkey, "Content-type": "application/json"},
+        json={
+            "account_id": standard_accounts["assets_cash"]["id"],
+            "expected_balance_sats": 0,
+        },
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_list_assertions_invalid_status_returns_400(
+    client, super_user_headers,
+):
+    """Status filter is validated against the AssertionStatus enum."""
+    r = await client.get(
+        "/libra/api/v1/assertions?status=not_a_status",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "status" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_reconciliation_summary_endpoint(client, super_user_headers):
+    """`GET /reconciliation/summary` responds 200 and returns a structured
+    payload even when no assertions exist. Smoke-shape only — exact counts
+    depend on ledger history.
+
+    Doesn't pre-create an assertion (#39 blocks that path); the summary
+    endpoint should still serve a default empty shape.
+    """
+    r = await client.get(
+        "/libra/api/v1/reconciliation/summary",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"reconciliation summary: {r.status_code} {r.text}"
+    payload = r.json()
+    assert isinstance(payload, dict), f"expected dict, got {type(payload)}"
+
+
+@pytest.mark.anyio
+async def test_daily_reconciliation_task_runs(
+    client, super_user_headers,
+):
+    """The daily-reconciliation task endpoint returns 200 even when no
+    assertions exist — it's the entry point that ops cron hits."""
+    r = await client.post(
+        "/libra/api/v1/tasks/daily-reconciliation",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"daily-reconciliation: {r.status_code} {r.text}"
diff --git a/tests/test_settings_auth_api.py b/tests/test_settings_auth_api.py
new file mode 100644
index 0000000..b46b156
--- /dev/null
+++ b/tests/test_settings_auth_api.py
@@ -0,0 +1,202 @@
+"""Settings and per-user wallet endpoints, plus the auth gates around them.
+
+Endpoints and their auth profiles:
+
+  - `GET /libra/api/v1/settings` — any authenticated user.
+  - `PUT /libra/api/v1/settings` — `check_super_user` (Bearer, super-user only).
+  - `GET /libra/api/v1/user/wallet` — `check_user_exists` (any authed user).
+  - `PUT /libra/api/v1/user/wallet` — `check_user_exists`.
+  - `GET /libra/api/v1/user-wallet/{user_id}` — `require_super_user` (libra
+    super-user via wallet admin-key auth).
+
+Two distinct super-user auth flows live here side by side:
+  - LNbits-level `check_super_user` → Bearer token from username/password login.
+  - Libra-level `require_super_user` → wallet admin-key of the super-user-owned
+    wallet.
+
+Tests use the `super_user_bearer_headers` fixture for the first, the
+`super_user_headers` fixture for the second, and `?usr=<user_id>` for
+non-admin authed calls.
+"""
+from uuid import uuid4
+
+import pytest
+
+
+@pytest.mark.anyio
+async def test_super_user_can_get_and_update_settings(
+    client, super_user_bearer_headers, libra_wallet, fava_process,
+):
+    """Super user round-trips through `GET /settings` → mutate → `PUT /settings`.
+
+    Verifies the Bearer-auth happy path and confirms `update_settings`
+    persists what we sent (modulo defaults libra fills in).
+    """
+    r = await client.get(
+        "/libra/api/v1/settings", headers=super_user_bearer_headers,
+    )
+    assert r.status_code == 200, f"GET /settings: {r.status_code} {r.text}"
+    original = r.json()
+    assert original.get("libra_wallet_id") == libra_wallet.id, (
+        f"libra_wallet fixture should have configured wallet_id, got {original}"
+    )
+
+    new_timeout = 7.5
+    r = await client.put(
+        "/libra/api/v1/settings",
+        headers=super_user_bearer_headers,
+        json={
+            "libra_wallet_id": libra_wallet.id,
+            "fava_url": fava_process,
+            "fava_ledger_slug": "libra-test",
+            "fava_timeout": new_timeout,
+        },
+    )
+    assert r.status_code == 200, f"PUT /settings: {r.status_code} {r.text}"
+    assert float(r.json().get("fava_timeout", 0)) == pytest.approx(new_timeout)
+
+    # Reset to keep other tests' baseline intact.
+    await client.put(
+        "/libra/api/v1/settings",
+        headers=super_user_bearer_headers,
+        json={
+            "libra_wallet_id": libra_wallet.id,
+            "fava_url": fava_process,
+            "fava_ledger_slug": "libra-test",
+            "fava_timeout": original.get("fava_timeout", 5.0),
+        },
+    )
+
+
+@pytest.mark.anyio
+async def test_put_settings_without_libra_wallet_id_returns_400(
+    client, super_user_bearer_headers,
+):
+    """The settings endpoint explicitly rejects updates with no wallet id.
+
+    This is the validation libra applies before any persistence so we don't
+    silently accept a settings row that breaks all entry endpoints.
+    """
+    r = await client.put(
+        "/libra/api/v1/settings",
+        headers=super_user_bearer_headers,
+        json={"fava_url": "http://example.test"},
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "wallet" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_put_settings_without_auth_returns_401(client, libra_wallet):
+    """No auth at all → LNbits's `check_admin` rejects with 401."""
+    r = await client.put(
+        "/libra/api/v1/settings",
+        json={"libra_wallet_id": libra_wallet.id},
+    )
+    assert r.status_code == 401, f"expected 401, got {r.status_code}: {r.text}"
+
+
+@pytest.mark.anyio
+async def test_regular_user_cannot_put_settings(
+    client, configured_user, libra_wallet,
+):
+    """A non-super user (regardless of auth method they try) cannot update
+    libra settings. Using `?usr=<id>` to mimic user-id login."""
+    user, _ = configured_user
+
+    r = await client.put(
+        f"/libra/api/v1/settings?usr={user.id}",
+        json={"libra_wallet_id": libra_wallet.id},
+    )
+    # `_check_account_exists` forbids user-id login for admin accounts and
+    # rejects regular users from `check_admin` paths — either 401 or 403
+    # is a valid no-access response here.
+    assert r.status_code in (401, 403), (
+        f"expected 401/403, got {r.status_code}: {r.text}"
+    )
+
+
+@pytest.mark.anyio
+async def test_regular_user_can_get_and_update_own_user_wallet(
+    client, libra_user, libra_wallet,  # noqa: ARG001 (libra_wallet ensures session setup)
+):
+    """A regular user (no admin perm) can read and update their own
+    `user_wallet_id` via `?usr=<id>`."""
+    user, wallet = libra_user
+
+    r = await client.get(f"/libra/api/v1/user/wallet?usr={user.id}")
+    assert r.status_code == 200, f"GET /user/wallet: {r.status_code} {r.text}"
+
+    r = await client.put(
+        f"/libra/api/v1/user/wallet?usr={user.id}",
+        json={"user_wallet_id": wallet.id},
+    )
+    assert r.status_code == 200, f"PUT /user/wallet: {r.status_code} {r.text}"
+
+    r = await client.get(f"/libra/api/v1/user/wallet?usr={user.id}")
+    assert r.json().get("user_wallet_id") == wallet.id, (
+        f"GET after PUT should echo wallet id, got {r.json()}"
+    )
+
+
+@pytest.mark.anyio
+async def test_super_user_can_get_any_user_wallet(
+    client, super_user_headers, configured_user,
+):
+    """The `/user-wallet/{user_id}` endpoint (libra `require_super_user`,
+    wallet-admin-key auth) returns wallet info for any user."""
+    user, wallet = configured_user
+
+    r = await client.get(
+        f"/libra/api/v1/user-wallet/{user.id}", headers=super_user_headers,
+    )
+    assert r.status_code == 200, f"GET /user-wallet/{user.id}: {r.status_code} {r.text}"
+    payload = r.json()
+    assert payload.get("user_id") == user.id
+    assert payload.get("user_wallet_id") == wallet.id, (
+        f"expected user_wallet_id={wallet.id}, got {payload}"
+    )
+
+
+@pytest.mark.anyio
+async def test_regular_user_cannot_use_super_only_user_wallet_endpoint(
+    client, configured_user, configured_user_b,
+):
+    """User B can't see user A's wallet info via the super-only admin
+    endpoint, even with B's own wallet admin-key."""
+    user_a, _ = configured_user
+    _, wallet_b = configured_user_b
+
+    r = await client.get(
+        f"/libra/api/v1/user-wallet/{user_a.id}",
+        headers={"X-Api-Key": wallet_b.adminkey, "Content-type": "application/json"},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_unknown_currency_in_settings_does_not_corrupt(
+    client, super_user_bearer_headers, libra_wallet, fava_process,
+):
+    """Passing an unexpected field in the settings body shouldn't bring the
+    endpoint down — pydantic should ignore extras and persist the rest.
+
+    A canary for "what if the UI sends a slightly-stale settings shape?"
+    """
+    r = await client.put(
+        "/libra/api/v1/settings",
+        headers=super_user_bearer_headers,
+        json={
+            "libra_wallet_id": libra_wallet.id,
+            "fava_url": fava_process,
+            "fava_ledger_slug": "libra-test",
+            "some_unexpected_field_": str(uuid4()),
+        },
+    )
+    # Either 200 (extras dropped) or 422 (strict validation) — both are
+    # acceptable defensive behaviours; just don't 500.
+    assert r.status_code in (200, 422), (
+        f"unexpected field should be ignored or rejected cleanly, "
+        f"got {r.status_code}: {r.text}"
+    )
diff --git a/tests/test_settlement_api.py b/tests/test_settlement_api.py
new file mode 100644
index 0000000..442a01e
--- /dev/null
+++ b/tests/test_settlement_api.py
@@ -0,0 +1,342 @@
+"""Settlement netting + credit overflow — libra-#33 + libra-#41.
+
+`POST /libra/api/v1/receivables/settle` with `settled_entry_links=None`
+(the default) auto-detects open entries in both directions, builds a
+3-leg settlement transaction that zeros out both per-user accounts when
+the user has open balances on both sides (libra-#33's nancy scenario),
+and routes any excess cash to `Liabilities:Credit:User-X` (libra-#41).
+
+Underpay without explicit entry-picks returns 400 with diff details so
+the operator can either pay the exact net or specify `settled_entry_links`.
+"""
+import importlib
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    approve_entry,
+    get_balance,
+    list_user_entries,
+    post_expense,
+    post_receivable,
+    settle_receivable,
+)
+
+
+def _libra_module(submodule: str):
+    for prefix in ("lnbits.extensions.libra", "libra"):
+        try:
+            return importlib.import_module(f"{prefix}.{submodule}")
+        except ModuleNotFoundError:
+            continue
+    raise ModuleNotFoundError(f"libra.{submodule}")
+
+
+async def _approve_and_refresh(client, wallet, super_user_headers, entry_id):
+    """Approve a pending entry and force a Fava reload (libra-#37 workaround)."""
+    await approve_entry(client, super_user_headers=super_user_headers, entry_id=entry_id)
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+
+# ---------------------------------------------------------------------------
+# Nancy's #33 scenario and variants
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_exact_net_settlement_zeroes_both_per_user_accounts(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Nancy: receivable 100 EUR + payable 50 EUR + 50 EUR cash → 3-leg
+    settlement that zeros both Receivable and Payable for this user.
+
+    Acceptance criteria from libra-#33:
+      - Settlement links every source entry it reconciles.
+      - Per-user balances drop to 0 (not just net to 0 leaving each side open).
+    """
+    user, wallet = configured_user
+    tag = uuid4().hex[:6]
+
+    # Admin records the receivable (cleared on creation).
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="100.00", currency="EUR",
+        description=f"Rent share {tag}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    # User submits an expense (pending until admin approves).
+    exp = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="50.00", currency="EUR",
+        description=f"Drill purchase {tag}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, exp["id"])
+
+    # Sanity check: user owes 50 EUR net (100 receivable - 50 payable).
+    balance_before = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur_before = balance_before.get("fiat_balances", {}).get("EUR")
+    assert float(eur_before) == pytest.approx(50.0), (
+        f"expected +50 EUR net (user owes libra), got {eur_before}"
+    )
+
+    # Settle the net cash: 50 EUR.
+    await settle_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="50.00", currency="EUR",
+        description=f"Cash settlement {tag}",
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    # After settlement: net balance is 0.
+    balance_after = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur_after = balance_after.get("fiat_balances", {}).get("EUR", 0)
+    assert float(eur_after or 0) == pytest.approx(0.0), (
+        f"expected 0 EUR after exact net settlement, got {eur_after}"
+    )
+
+    # Per-account breakdown: every user-side account is at 0.
+    # (The acceptance criterion is that NEITHER Receivable nor Payable
+    # carries an open balance — not just that they net to 0.)
+    breakdown = balance_after.get("account_balances", [])
+    for row in breakdown:
+        if user.id[:8] in (row.get("account") or ""):
+            assert float(row.get("eur", 0) or 0) == pytest.approx(0.0), (
+                f"per-user account {row['account']} still has "
+                f"{row.get('eur')} EUR open after complete settlement; "
+                f"libra-#33 acceptance criterion violated"
+            )
+
+    # The settlement entry's links must cover both source entries.
+    # Both rcv-* and exp-* links should appear via Fava query.
+    fava_client_mod = _libra_module("fava_client")
+    fava = fava_client_mod.get_fava_client()
+    unsettled_receivables = await fava.get_unsettled_entries_bql(user.id, "receivable")
+    unsettled_payables = await fava.get_unsettled_entries_bql(user.id, "expense")
+    assert not unsettled_receivables, (
+        f"receivable left as unsettled after complete settlement: "
+        f"{unsettled_receivables}"
+    )
+    assert not unsettled_payables, (
+        f"payable left as unsettled after complete settlement: "
+        f"{unsettled_payables}"
+    )
+
+
+@pytest.mark.anyio
+async def test_overpay_routes_excess_to_credit(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Receivable 100 + payable 50 + cash 70 EUR → settles both per-user
+    accounts to 0, and the 20 EUR excess lands on Liabilities:Credit:User-X
+    (libra now owes the user 20 going forward).
+
+    Headline libra-#41 case: cash > net obligation absorbed into credit.
+    """
+    user, wallet = configured_user
+    tag = uuid4().hex[:6]
+
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="100.00", currency="EUR",
+        description=f"Receivable {tag}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    exp = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="50.00", currency="EUR",
+        description=f"Payable {tag}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await _approve_and_refresh(client, wallet, super_user_headers, exp["id"])
+
+    # User pays 70 EUR — 20 EUR over the 50 EUR net obligation.
+    await settle_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="70.00", currency="EUR",
+        description=f"Overpay settlement {tag}",
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    # Net balance should be -20 EUR (libra owes user 20 via credit).
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    assert float(eur) == pytest.approx(-20.0), (
+        f"expected -20 EUR (libra owes user via credit), got {eur} from {balance}"
+    )
+
+    # Credit account should appear in the breakdown with -20 EUR.
+    breakdown = balance.get("account_balances", [])
+    credit_row = next(
+        (r for r in breakdown if "Credit" in (r.get("account") or "")), None,
+    )
+    assert credit_row is not None, (
+        f"Credit account missing from breakdown: {breakdown}"
+    )
+    assert float(credit_row.get("eur", 0)) == pytest.approx(-20.0), (
+        f"expected -20 EUR on Credit:User-X, got {credit_row.get('eur')}"
+    )
+
+
+@pytest.mark.anyio
+async def test_pure_receivable_overpay_creates_credit(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """No payable side — receivable 50 + cash 70 → receivable cleared,
+    20 EUR moves to credit. 2-leg + credit overflow leg."""
+    user, wallet = configured_user
+    tag = uuid4().hex[:6]
+
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="50.00", currency="EUR",
+        description=f"Pure receivable {tag}",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    await settle_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="70.00", currency="EUR",
+        description=f"Pure overpay {tag}",
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    eur = balance.get("fiat_balances", {}).get("EUR")
+    # Receivable cleared (0) - credit (-20) = -20 net
+    assert float(eur) == pytest.approx(-20.0), (
+        f"expected -20 EUR after pure overpay, got {eur}"
+    )
+
+
+# ---------------------------------------------------------------------------
+# Validation: underpay without explicit links → 400 with diff
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_underpay_without_explicit_links_returns_400(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Cash < net obligation and no `settled_entry_links` → 400 with the
+    diff payload so operator can fix the amount or specify entries.
+
+    Without #41's credit overflow + #33's auto-detect, this was the
+    silent-drift case that motivated both issues. Now: explicit, recoverable.
+    """
+    user, wallet = configured_user
+
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="100.00", currency="EUR",
+        description="Receivable to underpay against",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    r = await client.post(
+        "/libra/api/v1/receivables/settle",
+        headers=super_user_headers,
+        json={
+            "user_id": user.id,
+            "amount": "30.00",
+            "currency": "EUR",
+            "payment_method": "cash",
+            "description": "Underpay attempt",
+        },
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    payload = r.json().get("detail")
+    assert isinstance(payload, dict), f"expected structured detail, got {payload!r}"
+    assert payload.get("cash_paid") == 30.0
+    assert payload.get("net_obligation") == 100.0
+    assert payload.get("receivable_total") == 100.0
+    assert payload.get("payable_total") == 0.0
+
+
+@pytest.mark.anyio
+async def test_no_open_receivable_returns_400(
+    client, super_user_headers, configured_user,
+):
+    """User has no open receivables → endpoint can't settle. 400 with a
+    hint pointing at `/payables/pay` for the inverse direction."""
+    user, _ = configured_user
+
+    r = await client.post(
+        "/libra/api/v1/receivables/settle",
+        headers=super_user_headers,
+        json={
+            "user_id": user.id,
+            "amount": "50.00",
+            "currency": "EUR",
+            "payment_method": "cash",
+            "description": "Random deposit attempt",
+        },
+    )
+    assert r.status_code == 400, f"expected 400, got {r.status_code}: {r.text}"
+    assert "no open receivables" in r.text.lower() or "payables/pay" in r.text
+
+
+# ---------------------------------------------------------------------------
+# Legacy explicit-links path: preserved for partial-settle-of-specific-entries
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.anyio
+async def test_explicit_settled_entry_links_uses_legacy_2_leg_path(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """When `settled_entry_links` is provided, backend trusts the caller's
+    list and writes the legacy 2-leg shape. No auto-netting, no credit
+    overflow validation. Required for callers that want to settle a
+    specific subset of entries.
+
+    Requires `amount_sats` per the legacy path's existing contract.
+    """
+    user, wallet = configured_user
+
+    await post_receivable(
+        client,
+        super_user_headers=super_user_headers,
+        user_id=user.id,
+        amount="50.00", currency="EUR",
+        description="Receivable for explicit-link test",
+        revenue_account=standard_accounts["revenue_rent"]["name"],
+    )
+    await list_user_entries(client, wallet_inkey=wallet.inkey)
+
+    # Caller passes explicit (but possibly empty) link list → legacy path.
+    r = await client.post(
+        "/libra/api/v1/receivables/settle",
+        headers=super_user_headers,
+        json={
+            "user_id": user.id,
+            "amount": "50.00",
+            "currency": "EUR",
+            "amount_sats": 55_000,
+            "payment_method": "cash",
+            "description": "Explicit-link settle",
+            "settled_entry_links": [],  # opts out of auto-detect
+        },
+    )
+    assert r.status_code == 200, f"legacy explicit-link path: {r.status_code} {r.text}"
diff --git a/tests/test_smoke.py b/tests/test_smoke.py
new file mode 100644
index 0000000..5ee4e2a
--- /dev/null
+++ b/tests/test_smoke.py
@@ -0,0 +1,66 @@
+"""Smoke test: validates the test harness end-to-end.
+
+If this passes, the rest of the test files can be trusted to actually exercise
+real code paths (Fava up, app up, Libra activated, FavaClient pointed at the
+test instance, BQL round-trips working, libra wallet configured, user wallet
+configured, account exists, permission granted).
+
+If this fails, no point running anything else — fix the harness first.
+"""
+import pytest
+
+from .helpers import approve_entry, get_balance, post_expense
+
+
+@pytest.mark.anyio
+async def test_smoke_submit_approve_and_see_balance(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Full stack round-trip: user submits an expense, admin approves it,
+    balance reflects it.
+
+    Exercises: libra wallet config (session fixture), user wallet config
+    (configured_user fixture), permission grant (configured_user fixture),
+    Beancount entry construction, Fava add_entries HTTP call, pending→cleared
+    flag transition via the source-slice mutation path, BQL balance query
+    (which filters by flag = '*' so the approve step is load-bearing).
+    """
+    _, wallet = configured_user
+
+    # User pays 50 EUR for groceries — entry posted with flag `!` (pending).
+    entry = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="50.00",
+        currency="EUR",
+        description="Smoke test expense",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    entry_id = entry.get("id")
+    assert entry_id, f"expense response missing id: {entry}"
+
+    # Pending entries are excluded from the cleared-only balance query —
+    # confirm balance is still zero at this point.
+    pending_balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    pending_eur = pending_balance.get("fiat_balances", {}).get("EUR")
+    assert pending_eur in (None, 0, "0", "0.00"), (
+        f"pending expense should not affect cleared balance, got {pending_eur}"
+    )
+
+    # Admin approves the pending entry, flipping its flag from `!` to `*`.
+    await approve_entry(
+        client, super_user_headers=super_user_headers, entry_id=entry_id,
+    )
+
+    # Balance now reflects the 50 EUR Libra owes the user.
+    # Sign convention (per get_user_balance_bql docstring): the API returns
+    # the balance from libra's perspective — negative on Liabilities:Payable
+    # means libra owes the user. So a 50 EUR expense surfaces as -50 EUR.
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    fiat = balance.get("fiat_balances", {})
+    eur = fiat.get("EUR")
+    assert eur is not None, f"expected EUR in fiat_balances after approve, got {balance}"
+    assert float(eur) == pytest.approx(-50.0), (
+        f"expected EUR balance of -50.00 (libra-owes-user) after approve, got {eur}"
+    )
diff --git a/tests/test_unit.py b/tests/test_unit.py
new file mode 100644
index 0000000..1c7dabc
--- /dev/null
+++ b/tests/test_unit.py
@@ -0,0 +1,572 @@
+"""Pure-function unit tests — no harness, no Fava, no LNbits app.
+
+Covers `libra.beancount_format`, `libra.account_utils`, `libra.core.validation`.
+These modules have no external dependencies (stdlib + pydantic for models), so
+they run fast and don't need fixtures.
+
+The libra package is importable under either `lnbits.extensions.libra.*`
+(default lnbits layout) or `libra.*` (LNBITS_EXTENSIONS_PATH override). The
+`_module` helper tries both, mirroring the runtime-path discipline already
+established in `conftest.py`.
+"""
+import importlib
+from datetime import date
+from decimal import Decimal
+
+import pytest
+
+
+def _module(name: str):
+    """Import a libra submodule under whichever path the active LNbits layout
+    uses (default `lnbits.extensions.libra` or bare `libra`)."""
+    for prefix in ("lnbits.extensions.libra", "libra"):
+        try:
+            return importlib.import_module(f"{prefix}.{name}")
+        except ModuleNotFoundError:
+            continue
+    raise ModuleNotFoundError(f"libra.{name}: tried both import paths")
+
+
+bf = _module("beancount_format")
+au = _module("account_utils")
+val = _module("core.validation")
+mdl = _module("models")
+fc = _module("fava_client")
+AccountType = mdl.AccountType
+
+
+# ---------------------------------------------------------------------------
+# fava_client._open_directive_exists — duplicate-account detection
+# ---------------------------------------------------------------------------
+
+
+def test_open_directive_exists_matches_real_directive():
+    src = "2020-01-01 open Expenses:Vehicle:Gas\n"
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is True
+
+
+def test_open_directive_exists_matches_currency_constrained_and_metadata():
+    src = (
+        "2020-01-01 open Expenses:Vehicle:Gas EUR, SATS\n"
+        '  added_by: "abc"\n'
+    )
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is True
+
+
+def test_open_directive_exists_matches_inline_comment_without_space():
+    # Valid Beancount: the account token ends at ';'. The old (?:\\s|$) boundary
+    # missed this → duplicate Open written → bean-check breaks.
+    src = "2020-01-01 open Expenses:Vehicle:Gas;legacy-import\n"
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is True
+
+
+def test_open_directive_exists_ignores_name_inside_description():
+    # The name appears only inside another account's description metadata.
+    src = (
+        "2020-01-01 open Expenses:Notes\n"
+        '  description: "remember to open Expenses:Vehicle:Gas next month"\n'
+    )
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is False
+
+
+def test_open_directive_exists_ignores_comment_line():
+    src = "; TODO: open Expenses:Vehicle:Gas eventually\n"
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is False
+
+
+def test_open_directive_exists_does_not_match_longer_sibling():
+    src = "2020-01-01 open Expenses:Vehicle:GasStation\n"
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is False
+
+
+def test_open_directive_exists_does_not_match_deeper_child():
+    src = "2020-01-01 open Expenses:Vehicle:Gas:Premium\n"
+    assert fc._open_directive_exists(src, "Expenses:Vehicle:Gas") is False
+
+
+@pytest.mark.parametrize(
+    "line",
+    [
+        "2024/3/5 open Expenses:Vehicle:Gas",      # slash date, single-digit M/D
+        "2020-1-1 open Expenses:Vehicle:Gas",       # dash date, single-digit M/D
+        "2020-01-01  open  Expenses:Vehicle:Gas",   # multiple spaces
+        "2020-01-01\topen\tExpenses:Vehicle:Gas",   # tab separators
+        "1970-01-01 open Expenses:Vehicle:Gas EUR", # currency-constrained
+    ],
+)
+def test_open_directive_exists_matches_beancount_date_and_whitespace_variants(line):
+    # All of these are valid Beancount Open directives per lexer.l's DATE token
+    # and ignored inter-token whitespace; each must be detected as existing.
+    assert fc._open_directive_exists(line + "\n", "Expenses:Vehicle:Gas") is True
+
+
+# ---------------------------------------------------------------------------
+# beancount_format.sanitize_link
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.parametrize(
+    ("raw", "expected"),
+    [
+        ("libra-abc123", "libra-abc123"),
+        ("Invoice #123", "Invoice-123"),
+        ("Test (pending)", "Test-pending"),
+        ("a/b.c-d_e", "a/b.c-d_e"),  # all permitted chars survive
+        ("multiple   spaces", "multiple-spaces"),  # collapsed
+        ("---leading-trailing---", "leading-trailing"),
+        ("ascii_only", "ascii_only"),
+    ],
+)
+def test_sanitize_link_strips_unsafe_chars(raw, expected):
+    assert bf.sanitize_link(raw) == expected
+
+
+def test_sanitize_link_empty_string_stays_empty():
+    assert bf.sanitize_link("") == ""
+
+
+def test_sanitize_link_unicode_replaced_with_hyphens():
+    # Non-ascii chars all collapse to single hyphens, stripped from edges.
+    result = bf.sanitize_link("café résumé")
+    assert all(ch in "abcdefghijklmnopqrstuvwxyzABCDEFGHIJKLMNOPQRSTUVWXYZ0123456789-_/."
+               for ch in result), f"unsanitized chars in {result!r}"
+    assert not result.startswith("-")
+    assert not result.endswith("-")
+
+
+# ---------------------------------------------------------------------------
+# beancount_format.format_transaction
+# ---------------------------------------------------------------------------
+
+
+def test_format_transaction_minimum_shape():
+    entry = bf.format_transaction(
+        date_val=date(2026, 6, 6),
+        flag="*",
+        narration="hello",
+        postings=[{"account": "Assets:Cash", "amount": "10 EUR"}],
+    )
+    # Fava's required fields.
+    assert entry["t"] == "Transaction"
+    assert entry["date"] == "2026-06-06"
+    assert entry["flag"] == "*"
+    assert entry["narration"] == "hello"
+    assert entry["payee"] == ""  # empty string, not None
+    assert entry["tags"] == []
+    assert entry["links"] == []
+    assert entry["meta"] == {}
+    assert entry["postings"] == [{"account": "Assets:Cash", "amount": "10 EUR"}]
+
+
+def test_format_transaction_optional_fields_are_passed_through():
+    entry = bf.format_transaction(
+        date_val=date(2026, 6, 6),
+        flag="!",
+        narration="pending lunch",
+        postings=[{"account": "Expenses:Food", "amount": "8 EUR"}],
+        payee="Bistro Local",
+        tags=["expense-entry"],
+        links=["libra-abc123"],
+        meta={"user-id": "abc12345"},
+    )
+    assert entry["flag"] == "!"
+    assert entry["payee"] == "Bistro Local"
+    assert entry["tags"] == ["expense-entry"]
+    assert entry["links"] == ["libra-abc123"]
+    assert entry["meta"] == {"user-id": "abc12345"}
+
+
+def test_format_transaction_does_not_share_mutable_defaults():
+    """Regression guard: passing `tags=None` shouldn't return the same list
+    every call (the classic Python mutable-default-argument trap)."""
+    a = bf.format_transaction(date(2026, 1, 1), "*", "a", [{"account": "X", "amount": "1 EUR"}])
+    b = bf.format_transaction(date(2026, 1, 2), "*", "b", [{"account": "Y", "amount": "1 EUR"}])
+    a["tags"].append("touched-a")
+    assert b["tags"] == [], "tags from one entry leaked into another"
+
+
+# ---------------------------------------------------------------------------
+# beancount_format.generate_entry_id
+# ---------------------------------------------------------------------------
+
+
+def test_generate_entry_id_shape():
+    eid = bf.generate_entry_id()
+    assert len(eid) == 16
+    assert all(c in "0123456789abcdef" for c in eid), f"non-hex in {eid!r}"
+
+
+def test_generate_entry_ids_are_unique():
+    ids = {bf.generate_entry_id() for _ in range(100)}
+    assert len(ids) == 100  # 16 hex chars = 64 bits; collisions in 100 are negligible
+
+
+# ---------------------------------------------------------------------------
+# Entry identity contract — every libra-authored entry formatter must write
+# `entry-id` metadata (the canonical id) and keep the user reference as its
+# own sanitized link, never fused with the id.
+# ---------------------------------------------------------------------------
+
+
+def test_format_expense_entry_identity_contract():
+    entry = bf.format_expense_entry(
+        user_id="abc12345",
+        expense_account="Expenses:Food",
+        user_account="Liabilities:Payable:User-abc12345",
+        amount_sats=50000,
+        description="Groceries",
+        entry_date=date(2026, 6, 12),
+        fiat_currency="EUR",
+        fiat_amount=Decimal("46.50"),
+        reference="Invoice #123",
+        entry_id="deadbeef00000001",
+    )
+    assert entry["meta"]["entry-id"] == "deadbeef00000001"
+    assert "exp-deadbeef00000001" in entry["links"]
+    assert "Invoice-123" in entry["links"]  # sanitized, standalone
+
+
+def test_format_receivable_entry_identity_contract():
+    entry = bf.format_receivable_entry(
+        user_id="abc12345",
+        revenue_account="Income:Accommodation",
+        receivable_account="Assets:Receivable:User-abc12345",
+        amount_sats=100000,
+        description="2-night stay",
+        entry_date=date(2026, 6, 12),
+        fiat_currency="EUR",
+        fiat_amount=Decimal("93.00"),
+        reference="BOOKING/42",
+        entry_id="deadbeef00000002",
+    )
+    assert entry["meta"]["entry-id"] == "deadbeef00000002"
+    assert "rcv-deadbeef00000002" in entry["links"]
+    assert "BOOKING/42" in entry["links"]
+
+
+def test_format_income_entry_identity_contract():
+    """The production-bug shape: income + reference like '42-144'."""
+    entry = bf.format_income_entry(
+        user_id="abc12345",
+        user_account="Assets:Receivable:User-abc12345",
+        revenue_account="Income:MemberDuesContributions",
+        amount_sats=1112490,
+        description="2 Memberships",
+        entry_date=date(2026, 6, 12),
+        fiat_currency="USD",
+        fiat_amount=Decimal("700.00"),
+        reference="42-144",
+        entry_id="deadbeef00000003",
+    )
+    assert entry["meta"]["entry-id"] == "deadbeef00000003"
+    assert "inc-deadbeef00000003" in entry["links"]
+    assert "42-144" in entry["links"]
+
+
+def test_format_revenue_entry_identity_contract():
+    entry = bf.format_revenue_entry(
+        payment_account="Assets:Cash",
+        revenue_account="Income:Sales",
+        amount_sats=100000,
+        description="Product sale",
+        entry_date=date(2026, 6, 12),
+        fiat_currency="EUR",
+        fiat_amount=Decimal("50.00"),
+        reference="Till receipt 9",
+        entry_id="deadbeef00000004",
+    )
+    assert entry["meta"]["entry-id"] == "deadbeef00000004"
+    assert "Till-receipt-9" in entry["links"]  # sanitized
+
+
+def test_format_revenue_entry_generates_entry_id_when_absent():
+    entry = bf.format_revenue_entry(
+        payment_account="Assets:Cash",
+        revenue_account="Income:Sales",
+        amount_sats=100000,
+        description="Product sale",
+        entry_date=date(2026, 6, 12),
+    )
+    eid = entry["meta"]["entry-id"]
+    assert len(eid) == 16 and all(c in "0123456789abcdef" for c in eid)
+
+
+# ---------------------------------------------------------------------------
+# account_utils.format_hierarchical_account_name
+# ---------------------------------------------------------------------------
+
+
+def test_format_hierarchical_simple_asset():
+    assert au.format_hierarchical_account_name(AccountType.ASSET, "Cash") == "Assets:Cash"
+
+
+def test_format_hierarchical_user_specific_uses_8_char_prefix():
+    full_user_id = "af983632aabbccddeeff00112233445566"
+    name = au.format_hierarchical_account_name(
+        AccountType.ASSET, "Accounts Receivable", user_id=full_user_id,
+    )
+    assert name == "Assets:Receivable:User-af983632"  # 8-char prefix, "Accounts " stripped
+
+
+def test_format_hierarchical_ampersand_expands_to_colon():
+    """`Food & Supplies` is a legacy display form; it becomes a hierarchy."""
+    name = au.format_hierarchical_account_name(AccountType.EXPENSE, "Food & Supplies")
+    assert name == "Expenses:Food:Supplies"
+
+
+def test_format_hierarchical_revenue_uses_income_root():
+    """Beancount uses `Income`, not `Revenue` — the mapping is in
+    `ACCOUNT_TYPE_ROOTS`."""
+    name = au.format_hierarchical_account_name(AccountType.REVENUE, "Accommodation")
+    assert name == "Income:Accommodation"
+
+
+# ---------------------------------------------------------------------------
+# account_utils.parse_legacy_account_name
+# ---------------------------------------------------------------------------
+
+
+def test_parse_legacy_with_user_suffix():
+    assert au.parse_legacy_account_name("Accounts Receivable - af983632") == (
+        "Accounts Receivable", "af983632",
+    )
+
+
+def test_parse_legacy_without_user_suffix():
+    assert au.parse_legacy_account_name("Cash") == ("Cash", None)
+
+
+# ---------------------------------------------------------------------------
+# account_utils.format_account_display_name
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.parametrize(
+    ("hierarchical", "expected"),
+    [
+        ("Assets:Receivable:User-af983632", "Accounts Receivable - af983632"),
+        ("Liabilities:Payable:User-cafebabe", "Accounts Payable - cafebabe"),
+        ("Expenses:Food:Supplies", "Food & Supplies"),
+        ("Assets:Cash", "Cash"),
+        ("Assets", "Assets"),  # too short — passes through
+    ],
+)
+def test_format_account_display_name(hierarchical, expected):
+    assert au.format_account_display_name(hierarchical) == expected
+
+
+# ---------------------------------------------------------------------------
+# account_utils.get_account_type_from_hierarchical
+# ---------------------------------------------------------------------------
+
+
+@pytest.mark.parametrize(
+    ("name", "expected_type"),
+    [
+        ("Assets:Cash", AccountType.ASSET),
+        ("Liabilities:Payable:User-x", AccountType.LIABILITY),
+        ("Equity:User-x", AccountType.EQUITY),
+        ("Income:Accommodation", AccountType.REVENUE),
+        ("Expenses:Food", AccountType.EXPENSE),
+    ],
+)
+def test_get_account_type_from_hierarchical(name, expected_type):
+    assert au.get_account_type_from_hierarchical(name) == expected_type
+
+
+def test_get_account_type_unknown_root_returns_none():
+    assert au.get_account_type_from_hierarchical("Other:Random") is None
+
+
+# ---------------------------------------------------------------------------
+# account_utils.migrate_account_name — round-trip legacy → hierarchical
+# ---------------------------------------------------------------------------
+
+
+def test_migrate_account_name_receivable():
+    out = au.migrate_account_name("Accounts Receivable - af983632", AccountType.ASSET)
+    assert out == "Assets:Receivable:User-af983632"
+
+
+def test_migrate_account_name_expense_with_ampersand():
+    assert au.migrate_account_name("Food & Supplies", AccountType.EXPENSE) == (
+        "Expenses:Food:Supplies"
+    )
+
+
+# ---------------------------------------------------------------------------
+# core.validation — validate_journal_entry
+# ---------------------------------------------------------------------------
+
+
+def test_validate_journal_entry_balanced_passes():
+    val.validate_journal_entry(
+        {"id": "x"},
+        [
+            {"account_id": "a", "amount": 100},
+            {"account_id": "b", "amount": -100},
+        ],
+    )
+
+
+def test_validate_journal_entry_unbalanced_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_journal_entry(
+            {"id": "x"},
+            [
+                {"account_id": "a", "amount": 100},
+                {"account_id": "b", "amount": -50},
+            ],
+        )
+    assert "not balanced" in str(exc.value)
+
+
+def test_validate_journal_entry_single_line_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_journal_entry(
+            {"id": "x"},
+            [{"account_id": "a", "amount": 100}],
+        )
+    assert "at least 2 lines" in str(exc.value)
+
+
+def test_validate_journal_entry_zero_amount_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_journal_entry(
+            {"id": "x"},
+            [
+                {"account_id": "a", "amount": 0},
+                {"account_id": "b", "amount": 0},
+            ],
+        )
+    assert "amount = 0" in str(exc.value)
+
+
+def test_validate_journal_entry_missing_account_id_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_journal_entry(
+            {"id": "x"},
+            [
+                {"amount": 100},
+                {"account_id": "b", "amount": -100},
+            ],
+        )
+    assert "missing account_id" in str(exc.value)
+
+
+# ---------------------------------------------------------------------------
+# core.validation — validate_balance
+# ---------------------------------------------------------------------------
+
+
+def test_validate_balance_exact_match_passes():
+    val.validate_balance("acct", expected_balance_sats=1000, actual_balance_sats=1000)
+
+
+def test_validate_balance_within_tolerance_passes():
+    val.validate_balance(
+        "acct", expected_balance_sats=1000, actual_balance_sats=1005, tolerance_sats=10,
+    )
+
+
+def test_validate_balance_outside_tolerance_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_balance(
+            "acct", expected_balance_sats=1000, actual_balance_sats=1100, tolerance_sats=10,
+        )
+    assert "Balance assertion failed" in str(exc.value)
+
+
+def test_validate_balance_fiat_mismatch_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_balance(
+            "acct",
+            expected_balance_sats=1000,
+            actual_balance_sats=1000,
+            expected_balance_fiat=Decimal("100.00"),
+            actual_balance_fiat=Decimal("99.50"),
+            tolerance_fiat=Decimal("0.10"),
+            fiat_currency="EUR",
+        )
+    assert "Fiat balance" in str(exc.value)
+
+
+# ---------------------------------------------------------------------------
+# core.validation — entry-specific validators
+# ---------------------------------------------------------------------------
+
+
+def test_validate_receivable_entry_positive_revenue_passes():
+    val.validate_receivable_entry("u", amount=100, revenue_account_type="revenue")
+
+
+def test_validate_receivable_entry_zero_amount_raises():
+    with pytest.raises(val.ValidationError):
+        val.validate_receivable_entry("u", amount=0, revenue_account_type="revenue")
+
+
+def test_validate_receivable_entry_wrong_account_type_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_receivable_entry("u", amount=100, revenue_account_type="expense")
+    assert "revenue account" in str(exc.value)
+
+
+def test_validate_expense_entry_non_equity_requires_expense_account():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_expense_entry(
+            "u", amount=100, expense_account_type="asset", is_equity=False,
+        )
+    assert "expense account" in str(exc.value)
+
+
+def test_validate_expense_entry_equity_allows_non_expense_account():
+    """Equity contributions bypass the expense-account requirement."""
+    val.validate_expense_entry(
+        "u", amount=100, expense_account_type="equity", is_equity=True,
+    )
+
+
+def test_validate_payment_entry_negative_raises():
+    with pytest.raises(val.ValidationError):
+        val.validate_payment_entry("u", amount=-1)
+
+
+# ---------------------------------------------------------------------------
+# core.validation — validate_metadata
+# ---------------------------------------------------------------------------
+
+
+def test_validate_metadata_required_keys_missing_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_metadata({"foo": 1}, required_keys=["bar", "baz"])
+    assert "bar" in str(exc.value) and "baz" in str(exc.value)
+
+
+def test_validate_metadata_fiat_currency_without_amount_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_metadata({"fiat_currency": "EUR"})
+    assert "both be present or both absent" in str(exc.value)
+
+
+def test_validate_metadata_fiat_amount_without_currency_raises():
+    with pytest.raises(val.ValidationError):
+        val.validate_metadata({"fiat_amount": "10.00"})
+
+
+@pytest.mark.xfail(
+    reason="libra/issues/38 — except clause doesn't catch decimal.InvalidOperation, "
+    "so the raw exception leaks instead of becoming ValidationError. Flip when fixed.",
+    strict=True,
+)
+def test_validate_metadata_fiat_amount_invalid_decimal_raises():
+    with pytest.raises(val.ValidationError) as exc:
+        val.validate_metadata({"fiat_amount": "not-a-number", "fiat_currency": "EUR"})
+    assert "Invalid fiat_amount" in str(exc.value)
+
+
+def test_validate_metadata_both_present_passes():
+    val.validate_metadata({"fiat_amount": "100.50", "fiat_currency": "EUR"})
+
+
+def test_validate_metadata_neither_present_passes():
+    val.validate_metadata({"source": "api"})
diff --git a/tests/test_void_reject_api.py b/tests/test_void_reject_api.py
new file mode 100644
index 0000000..66e2180
--- /dev/null
+++ b/tests/test_void_reject_api.py
@@ -0,0 +1,212 @@
+"""Reject / void pending entry flow — `POST /libra/api/v1/entries/{id}/reject`.
+
+Captures the current (pre-issue #24) in-place mutation behaviour:
+
+  - Pending entries (`!` flag) can be rejected by a super user.
+  - Rejection appends `#voided` to the transaction line in the .beancount file
+    (no new transaction posted — this is the only in-place edit path in libra).
+  - Voided entries are filtered out of balance queries.
+  - The reject endpoint only matches pending entries; cleared (`*`) ones return
+    404 because the search loop filters by `flag == '!'`.
+
+PR #34 changes whether the user's `/entries/user` listing surfaces voided rows.
+The test `test_voided_entry_excluded_from_user_journal` documents the current
+("filtered") behaviour; flip it if/when that change lands.
+
+When the reversing-entry refactor in issue #24 ships, these tests will need to
+move from "void via tag append" to "void via reversal transaction." The shape
+of the tests should still hold — what changes is the on-disk evidence.
+"""
+from uuid import uuid4
+
+import pytest
+
+from .helpers import (
+    approve_entry,
+    get_balance,
+    list_user_entries,
+    post_expense,
+    reject_entry,
+)
+
+
+@pytest.mark.anyio
+async def test_admin_can_reject_pending_expense(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Happy path: user submits expense → admin rejects → response includes
+    the entry id, balance still zero."""
+    _, wallet = configured_user
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="15.00",
+        currency="EUR",
+        description=f"Reject me {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+
+    result = await reject_entry(
+        client, super_user_headers=super_user_headers, entry_id=posted["id"],
+    )
+    assert result.get("entry_id") == posted["id"]
+
+    balance = await get_balance(client, wallet_inkey=wallet.inkey)
+    assert not balance.get("fiat_balances"), (
+        f"voided entry should not surface in balance, got {balance}"
+    )
+
+
+@pytest.mark.anyio
+async def test_voided_entry_visible_in_user_journal(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """Post-commit-1c89e69 behaviour: rejected entries remain visible in
+    the user's `/entries/user` listing so the user can see their own
+    rejected history rather than having it silently disappear.
+
+    The UI is expected to render these with a 'voided' visual marker
+    (PR #34 webapp companion). The balance query still excludes them
+    via the separate `tags` filter — covered in
+    `test_admin_can_reject_pending_expense`.
+    """
+    _, wallet = configured_user
+    tag = f"void-marker-{uuid4().hex[:6]}"
+
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="20.00",
+        currency="EUR",
+        description=tag,
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await reject_entry(
+        client, super_user_headers=super_user_headers, entry_id=posted["id"],
+    )
+
+    listing = await list_user_entries(client, wallet_inkey=wallet.inkey)
+    entries = listing.get("entries", [])
+    descriptions = [e.get("description") or "" for e in entries]
+    assert any(tag in d for d in descriptions), (
+        f"voided entry should remain visible in user journal post-#34, "
+        f"got descriptions: {descriptions}"
+    )
+
+    voided = next(
+        (e for e in entries if tag in (e.get("description") or "")), None,
+    )
+    assert voided is not None
+    assert "voided" in voided.get("tags", []), (
+        f"voided entry should be tagged 'voided' for UI styling, "
+        f"got tags: {voided.get('tags')}"
+    )
+
+
+@pytest.mark.anyio
+async def test_reject_unknown_entry_returns_404(
+    client, super_user_headers,
+):
+    """An entry id that doesn't exist anywhere in the ledger 404s."""
+    bogus_id = uuid4().hex[:16]
+    r = await client.post(
+        f"/libra/api/v1/entries/{bogus_id}/reject",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+    assert "not found" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_reject_already_cleared_entry_returns_404(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """The reject lookup filters by `flag == '!'` so already-approved
+    (cleared) entries are indistinguishable from non-existent ones —
+    both 404."""
+    _, wallet = configured_user
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="11.00",
+        currency="EUR",
+        description=f"Approve-then-reject {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+    await approve_entry(
+        client, super_user_headers=super_user_headers, entry_id=posted["id"],
+    )
+
+    r = await client.post(
+        f"/libra/api/v1/entries/{posted['id']}/reject",
+        headers=super_user_headers,
+    )
+    assert r.status_code == 404, f"expected 404, got {r.status_code}: {r.text}"
+
+
+@pytest.mark.anyio
+async def test_non_super_user_cannot_reject(
+    client, configured_user, standard_accounts,
+):
+    """Reject endpoint uses libra's `require_super_user` — wallet
+    admin-key of a non-super user is forbidden."""
+    _, wallet = configured_user
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="13.00",
+        currency="EUR",
+        description=f"Forbidden reject {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+
+    r = await client.post(
+        f"/libra/api/v1/entries/{posted['id']}/reject",
+        headers={"X-Api-Key": wallet.adminkey, "Content-type": "application/json"},
+    )
+    assert r.status_code == 403, f"expected 403, got {r.status_code}: {r.text}"
+    assert "super" in r.text.lower()
+
+
+@pytest.mark.anyio
+async def test_double_reject_returns_404_on_second_call(
+    client, super_user_headers, configured_user, standard_accounts,
+):
+    """After a successful reject the entry is no longer matched by the
+    lookup (it's still flag `!` but its journal-listing-filter behaviour
+    is "voided"). A second reject 404s rather than mutating again.
+
+    Documents the de-facto idempotency story: it's "first wins, repeat
+    fails cleanly" rather than "repeat is a no-op success." If the
+    reversing-entry refactor (#24) reshapes this, the test will reveal it.
+    """
+    _, wallet = configured_user
+    posted = await post_expense(
+        client,
+        wallet_inkey=wallet.inkey,
+        user_wallet_id=wallet.id,
+        amount="9.00",
+        currency="EUR",
+        description=f"Double reject {uuid4().hex[:6]}",
+        expense_account=standard_accounts["expense_food"]["name"],
+    )
+
+    await reject_entry(
+        client, super_user_headers=super_user_headers, entry_id=posted["id"],
+    )
+
+    r = await client.post(
+        f"/libra/api/v1/entries/{posted['id']}/reject",
+        headers=super_user_headers,
+    )
+    # First reject succeeded; second reject either 404 (entry still flag !
+    # but matched-by-tag elsewhere) or 200 with idempotent no-op. Lock in
+    # whichever the current code does so a future change to the reject
+    # path forces a deliberate decision.
+    assert r.status_code in (200, 404), (
+        f"second reject should be deterministic, got {r.status_code}: {r.text}"
+    )
diff --git a/views_api.py b/views_api.py
index 3e139d6..1b3149a 100644
--- a/views_api.py
+++ b/views_api.py
@@ -9,7 +9,6 @@ from lnbits.core.models import User, WalletTypeInfo
 from lnbits.decorators import (
     check_super_user,
     check_user_exists,
-    require_admin_key,
     require_invoice_key,
 )
 from lnbits.utils.exchange_rates import allowed_currencies, fiat_amount_as_satoshis
@@ -53,6 +52,7 @@ from .models import (
     LibraSettings,
     CreateAccount,
     CreateAccountPermission,
+    CreateChartAccount,
     CreateBalanceAssertion,
     CreateEntryLine,
     CreateJournalEntry,
@@ -434,6 +434,39 @@ async def api_get_journal_entries(
     return enriched_entries
 
 
+# Link prefixes written by libra itself (vs user-supplied references):
+# exp-/rcv-/inc- typed entry links, ln- lightning payment links, and the
+# legacy libra-{id} identity link.
+_SYSTEM_LINK_PREFIXES = ("exp-", "rcv-", "inc-", "ln-", "libra-")
+
+
+def _extract_entry_id(entry: dict) -> Optional[str]:
+    """Resolve the canonical libra entry id for a Fava transaction.
+
+    The ``entry-id`` transaction metadata is the single source of truth —
+    written by every libra entry formatter since dfdcc44. Ledger history
+    predating it carries only a ``libra-{id}`` link; parse that as a
+    fallback so old entries still resolve.
+
+    Returns None when no id can be determined (e.g. settlement/payment
+    transactions, which are not approvable).
+    """
+    meta = entry.get("meta", {})
+    entry_id = meta.get("entry-id")
+    if entry_id:
+        return str(entry_id)
+
+    # Legacy fallback: pre-entry-id ledger history (single libra-{id} link)
+    links = entry.get("links", [])
+    if isinstance(links, (list, set)):
+        for link in links:
+            if isinstance(link, str):
+                link_clean = link.lstrip('^')
+                if link_clean.startswith("libra-"):
+                    return link_clean[len("libra-"):]
+    return None
+
+
 @libra_api_router.get("/api/v1/entries/user")
 async def api_get_user_entries(
     wallet: WalletTypeInfo = Depends(require_invoice_key),
@@ -487,10 +520,6 @@ async def api_get_user_entries(
         if e.get("flag") in _SYNTHETIC_FLAGS:
             continue
 
-        # Skip voided transactions
-        if "voided" in e.get("tags", []):
-            continue
-
         # Extract user ID from metadata or account names
         user_id_match = None
         entry_meta = e.get("meta", {})
@@ -528,18 +557,9 @@ async def api_get_user_entries(
                 continue
 
         # Extract data for frontend
-        # Extract entry ID from links
-        entry_id = None
+        # Resolve canonical entry ID (metadata first, link fallback)
+        entry_id = _extract_entry_id(e)
         links = e.get("links", [])
-        if isinstance(links, (list, set)):
-            for link in links:
-                if isinstance(link, str):
-                    link_clean = link.lstrip('^')
-                    if "libra-" in link_clean:
-                        parts = link_clean.split("libra-")
-                        if len(parts) > 1:
-                            entry_id = parts[-1]
-                            break
 
         # Extract amount from postings
         amount_sats = 0
@@ -596,13 +616,15 @@ async def api_get_user_entries(
                             fiat_amount = float(cost_match.group(1))
                             fiat_currency = cost_match.group(2)
 
-        # Extract reference from links (first non-libra link)
+        # Extract reference from links (first link that isn't a
+        # libra-system link: typed entry/settlement links, lightning
+        # payment links, or the legacy libra-{id} identity link)
         reference = None
         if isinstance(links, (list, set)):
             for link in links:
                 if isinstance(link, str):
                     link_clean = link.lstrip('^')
-                    if not link_clean.startswith("libra-") and not link_clean.startswith("ln-"):
+                    if not link_clean.startswith(_SYSTEM_LINK_PREFIXES):
                         reference = link_clean
                         break
 
@@ -782,19 +804,9 @@ async def api_get_pending_entries(
     for e in all_entries:
         # Only include pending transactions that are NOT voided
         if e.get("t") == "Transaction" and e.get("flag") == "!" and "voided" not in e.get("tags", []):
-            # Extract entry ID from links field
-            entry_id = None
+            # Resolve canonical entry ID (metadata first, link fallback)
+            entry_id = _extract_entry_id(e)
             links = e.get("links", [])
-            if isinstance(links, (list, set)):
-                for link in links:
-                    if isinstance(link, str):
-                        # Strip ^ prefix if present (Beancount link syntax)
-                        link_clean = link.lstrip('^')
-                        if "libra-" in link_clean:
-                            parts = link_clean.split("libra-")
-                            if len(parts) > 1:
-                                entry_id = parts[-1]
-                                break
 
             # Extract user ID from metadata or account names
             user_id = None
@@ -910,7 +922,11 @@ async def api_create_journal_entry(
     Submits entry to Fava/Beancount.
     """
     from .fava_client import get_fava_client
-    from .beancount_format import format_transaction, format_posting_with_cost
+    from .beancount_format import (
+        format_transaction,
+        format_posting_with_cost,
+        sanitize_link,
+    )
 
     # Validate that entry balances to zero
     total = sum(line.amount for line in data.lines)
@@ -979,7 +995,7 @@ async def api_create_journal_entry(
     tags = data.meta.get("tags", [])
     links = data.meta.get("links", [])
     if data.reference:
-        links.append(data.reference)
+        links.append(sanitize_link(data.reference))
 
     # Entry metadata (excluding tags and links which go at transaction level)
     entry_meta = {k: v for k, v in data.meta.items() if k not in ["tags", "links"]}
@@ -1132,7 +1148,7 @@ async def api_create_expense_entry(
 
     # Format as Beancount entry and submit to Fava
     from .fava_client import get_fava_client
-    from .beancount_format import format_expense_entry, sanitize_link
+    from .beancount_format import format_expense_entry
 
     fava = get_fava_client()
 
@@ -1144,12 +1160,8 @@ async def api_create_expense_entry(
     import uuid
     entry_id = str(uuid.uuid4()).replace("-", "")[:16]
 
-    # Add libra ID as reference/link (sanitized for Beancount)
-    libra_reference = f"libra-{entry_id}"
-    if data.reference:
-        libra_reference = f"{sanitize_link(data.reference)}-{entry_id}"
-
-    # Format Beancount entry
+    # Format Beancount entry. Identity travels as entry-id metadata +
+    # exp-{entry_id} link; the user reference becomes its own link.
     entry = format_expense_entry(
         user_id=wallet.wallet.user,
         expense_account=expense_account.name,
@@ -1160,8 +1172,8 @@ async def api_create_expense_entry(
         is_equity=data.is_equity,
         fiat_currency=fiat_currency,
         fiat_amount=fiat_amount,
-        reference=libra_reference,
-        entry_id=entry_id  # Pass entry_id so all links match
+        reference=data.reference,
+        entry_id=entry_id
     )
 
     # Submit to Fava
@@ -1175,7 +1187,7 @@ async def api_create_expense_entry(
         entry_date=data.entry_date if data.entry_date else datetime.now(),
         created_by=wallet.wallet.user,  # Use user_id, not wallet_id
         created_at=datetime.now(),
-        reference=libra_reference,
+        reference=data.reference,
         flag=JournalEntryFlag.PENDING,
         meta=entry_meta,
         lines=[
@@ -1266,17 +1278,15 @@ async def api_create_income_entry(
 
     # Submit to Fava
     from .fava_client import get_fava_client
-    from .beancount_format import format_income_entry, sanitize_link
+    from .beancount_format import format_income_entry
 
     fava = get_fava_client()
 
     import uuid
     entry_id = str(uuid.uuid4()).replace("-", "")[:16]
 
-    libra_reference = f"libra-{entry_id}"
-    if data.reference:
-        libra_reference = f"{sanitize_link(data.reference)}-{entry_id}"
-
+    # Identity travels as entry-id metadata + inc-{entry_id} link; the
+    # user reference becomes its own link.
     entry = format_income_entry(
         user_id=wallet.wallet.user,
         user_account=user_account.name,
@@ -1286,7 +1296,7 @@ async def api_create_income_entry(
         entry_date=data.entry_date.date() if data.entry_date else datetime.now().date(),
         fiat_currency=fiat_currency,
         fiat_amount=data.amount,
-        reference=libra_reference,
+        reference=data.reference,
         entry_id=entry_id,
     )
 
@@ -1307,7 +1317,7 @@ async def api_create_income_entry(
         entry_date=data.entry_date if data.entry_date else datetime.now(),
         created_by=wallet.wallet.user,
         created_at=datetime.now(),
-        reference=libra_reference,
+        reference=data.reference,
         flag=JournalEntryFlag.PENDING,
         meta=entry_meta,
         lines=[
@@ -1334,7 +1344,7 @@ async def api_create_income_entry(
 @libra_api_router.post("/api/v1/entries/receivable", status_code=HTTPStatus.CREATED)
 async def api_create_receivable_entry(
     data: ReceivableEntry,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> JournalEntry:
     """
     Create an accounts receivable entry (user owes libra).
@@ -1393,7 +1403,7 @@ async def api_create_receivable_entry(
 
     # Format as Beancount entry and submit to Fava
     from .fava_client import get_fava_client
-    from .beancount_format import format_receivable_entry, sanitize_link
+    from .beancount_format import format_receivable_entry
 
     fava = get_fava_client()
 
@@ -1405,12 +1415,8 @@ async def api_create_receivable_entry(
     import uuid
     entry_id = str(uuid.uuid4()).replace("-", "")[:16]
 
-    # Add libra ID as reference/link (sanitized for Beancount)
-    libra_reference = f"libra-{entry_id}"
-    if data.reference:
-        libra_reference = f"{sanitize_link(data.reference)}-{entry_id}"
-
-    # Format Beancount entry
+    # Format Beancount entry. Identity travels as entry-id metadata +
+    # rcv-{entry_id} link; the user reference becomes its own link.
     entry = format_receivable_entry(
         user_id=data.user_id,
         revenue_account=revenue_account.name,
@@ -1420,8 +1426,8 @@ async def api_create_receivable_entry(
         entry_date=datetime.now().date(),
         fiat_currency=fiat_currency,
         fiat_amount=fiat_amount,
-        reference=libra_reference,
-        entry_id=entry_id  # Pass entry_id so all links match
+        reference=data.reference,
+        entry_id=entry_id
     )
 
     # Submit to Fava
@@ -1433,9 +1439,9 @@ async def api_create_receivable_entry(
         id=entry_id,  # Use the generated libra entry ID
         description=data.description + description_suffix,
         entry_date=datetime.now(),
-        created_by=wallet.wallet.user,  # Use user_id, not wallet_id
+        created_by=auth.user_id,
         created_at=datetime.now(),
-        reference=libra_reference,  # Use libra reference with unique ID
+        reference=data.reference,
         flag=JournalEntryFlag.PENDING,
         meta=entry_meta,
         lines=[
@@ -1462,7 +1468,7 @@ async def api_create_receivable_entry(
 @libra_api_router.post("/api/v1/entries/revenue", status_code=HTTPStatus.CREATED)
 async def api_create_revenue_entry(
     data: RevenueEntry,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> JournalEntry:
     """
     Create a revenue entry (libra receives payment).
@@ -1471,7 +1477,7 @@ async def api_create_revenue_entry(
     Submits entry to Fava/Beancount.
     """
     from .fava_client import get_fava_client
-    from .beancount_format import format_revenue_entry, sanitize_link
+    from .beancount_format import format_revenue_entry
 
     # Get revenue account
     revenue_account = await get_account_by_name(data.revenue_account)
@@ -1521,11 +1527,8 @@ async def api_create_revenue_entry(
     import uuid
     entry_id = str(uuid.uuid4()).replace("-", "")[:16]
 
-    # Add libra ID as reference/link (sanitized for Beancount)
-    libra_reference = f"libra-{entry_id}"
-    if data.reference:
-        libra_reference = f"{sanitize_link(data.reference)}-{entry_id}"
-
+    # Identity travels as entry-id metadata; the user reference becomes
+    # its own link.
     entry = format_revenue_entry(
         payment_account=payment_account.name,
         revenue_account=revenue_account.name,
@@ -1534,7 +1537,8 @@ async def api_create_revenue_entry(
         entry_date=datetime.now().date(),
         fiat_currency=fiat_currency,
         fiat_amount=fiat_amount,
-        reference=libra_reference  # Use libra reference with unique ID
+        reference=data.reference,
+        entry_id=entry_id,
     )
 
     # Submit to Fava
@@ -1547,9 +1551,9 @@ async def api_create_revenue_entry(
         id=entry_id,
         description=data.description,
         entry_date=datetime.now(),
-        created_by=wallet.wallet.user,  # Use user_id, not wallet_id
+        created_by=auth.user_id,
         created_at=datetime.now(),
-        reference=libra_reference,
+        reference=data.reference,
         flag=JournalEntryFlag.CLEARED,
         lines=[],  # Empty - entry is stored in Fava, not Libra DB
         meta={"source": "fava", "fava_response": result.get('data', 'Unknown')}
@@ -1613,7 +1617,8 @@ async def api_get_my_balance(
     return UserBalance(
         user_id=wallet.wallet.user,
         balance=balance_data["balance"],
-        accounts=[],  # Could populate from balance_data["accounts"] if needed
+        accounts=[],
+        account_balances=balance_data.get("accounts", []),
         fiat_balances=balance_data["fiat_balances"],
         total_expenses_sats=totals["total_expenses_sats"],
         total_expenses_fiat=totals["total_expenses_fiat"],
@@ -1934,65 +1939,6 @@ async def api_record_payment(
     }
 
 
-@libra_api_router.post("/api/v1/pay-user")
-async def api_pay_user(
-    user_id: str,
-    amount: int,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
-) -> dict:
-    """
-    Record a payment from libra to user (reduces what libra owes user).
-    Admin only.
-    """
-    # Get user's payable account (what libra owes)
-    user_payable = await get_or_create_user_account(
-        user_id, AccountType.LIABILITY, "Accounts Payable"
-    )
-
-    # Get lightning account
-    lightning_account = await get_account_by_name("Assets:Bitcoin:Lightning")
-    if not lightning_account:
-        raise HTTPException(
-            status_code=HTTPStatus.NOT_FOUND, detail="Lightning account not found"
-        )
-
-    # Format payment entry and submit to Fava
-    # DR Liabilities:Payable (User), CR Assets:Bitcoin:Lightning
-    from .fava_client import get_fava_client
-    from .beancount_format import format_payment_entry
-
-    fava = get_fava_client()
-
-    # Get unsettled expense entries to link to this settlement
-    unsettled = await fava.get_unsettled_entries_bql(user_id, "expense")
-    settled_links = [e["link"] for e in unsettled if e.get("link")]
-
-    entry = format_payment_entry(
-        user_id=user_id,
-        payment_account=lightning_account.name,
-        payable_or_receivable_account=user_payable.name,
-        amount_sats=amount,
-        description=f"Payment to user {user_id[:8]}",
-        entry_date=datetime.now().date(),
-        is_payable=True,  # Libra paying user
-        reference=f"PAY-{user_id[:8]}",
-        settled_entry_links=settled_links
-    )
-
-    # Submit to Fava
-    result = await fava.add_entry(entry)
-    logger.info(f"Payment submitted to Fava: {result.get('data', 'Unknown')}")
-
-    # Get updated balance from Fava
-    balance_data = await fava.get_user_balance_bql(user_id)
-
-    return {
-        "journal_entry_id": f"fava-{datetime.now().timestamp()}",
-        "new_balance": balance_data["balance"],
-        "message": "Payment recorded successfully",
-    }
-
-
 @libra_api_router.post("/api/v1/receivables/settle")
 async def api_settle_receivable(
     data: SettleReceivable,
@@ -2054,7 +2000,11 @@ async def api_settle_receivable(
     # DR Cash/Bank (asset increased), CR Accounts Receivable (asset decreased)
     # This records that user paid their debt
     from .fava_client import get_fava_client
-    from .beancount_format import format_payment_entry, format_fiat_settlement_entry
+    from .beancount_format import (
+        format_payment_entry,
+        format_fiat_settlement_entry,
+        format_fiat_net_settlement_entry,
+    )
     from decimal import Decimal
 
     fava = get_fava_client()
@@ -2064,9 +2014,106 @@ async def api_settle_receivable(
         "cash", "bank_transfer", "check", "other"
     ]
 
-    if is_fiat_payment:
-        # Fiat currency payment (cash, bank transfer, etc.)
-        # Record in fiat currency with sats as metadata
+    if is_fiat_payment and data.settled_entry_links is None:
+        # Auto-detect netting + credit-overflow path (libra-#33 + libra-#41).
+        # The operator hasn't picked specific entries — backend nets all
+        # open balances in both directions, validates cash matches the net
+        # obligation (or absorbs excess into credit), and writes a single
+        # transaction that links every reconciled source entry.
+
+        unsettled_payables = await fava.get_unsettled_entries_bql(data.user_id, "expense")
+        unsettled_receivables = await fava.get_unsettled_entries_bql(data.user_id, "receivable")
+
+        payable_total = sum(
+            (Decimal(str(e["fiat_amount"])) for e in unsettled_payables),
+            Decimal(0),
+        )
+        receivable_total = sum(
+            (Decimal(str(e["fiat_amount"])) for e in unsettled_receivables),
+            Decimal(0),
+        )
+        all_links = (
+            [e["link"] for e in unsettled_payables if e.get("link")]
+            + [e["link"] for e in unsettled_receivables if e.get("link")]
+        )
+
+        if receivable_total <= 0:
+            # Endpoint is `/receivables/settle` — user paying off something
+            # they owe. With no open receivable there's nothing this endpoint
+            # can settle. Operator should use `/payables/pay` (libra pays user)
+            # or wait until the user has open receivables.
+            raise HTTPException(
+                status_code=HTTPStatus.BAD_REQUEST,
+                detail=(
+                    f"User {data.user_id[:8]} has no open receivables to settle. "
+                    f"If libra owes them, use `/payables/pay`. If they want to "
+                    f"deposit credit without an open obligation, that's a future "
+                    f"feature (libra-#41 follow-up)."
+                ),
+            )
+
+        cash_paid = Decimal(str(data.amount))
+        net_obligation = receivable_total - payable_total
+        tolerance = Decimal("0.01")  # forex rounding slack
+
+        if cash_paid + tolerance < net_obligation:
+            # Under-pay without explicit entry-picks — backend can't guess
+            # which receivable(s) the operator means to settle.
+            raise HTTPException(
+                status_code=HTTPStatus.BAD_REQUEST,
+                detail={
+                    "message": (
+                        "Cash paid is less than net obligation. Pay the exact "
+                        "net to clear all open entries, or pass "
+                        "`settled_entry_links` to settle a specific subset."
+                    ),
+                    "cash_paid": float(cash_paid),
+                    "net_obligation": float(net_obligation),
+                    "receivable_total": float(receivable_total),
+                    "payable_total": float(payable_total),
+                    "currency": data.currency.upper(),
+                },
+            )
+
+        credit_overflow = cash_paid - net_obligation
+        if credit_overflow < tolerance:
+            credit_overflow = Decimal(0)
+
+        # Auto-create the user-side accounts as needed.
+        user_payable = None
+        if payable_total > 0:
+            user_payable = await get_or_create_user_account(
+                data.user_id, AccountType.LIABILITY, "Accounts Payable",
+            )
+        user_credit = None
+        if credit_overflow > 0:
+            user_credit = await get_or_create_user_account(
+                data.user_id, AccountType.LIABILITY, "Credit",
+            )
+
+        entry = format_fiat_net_settlement_entry(
+            user_id=data.user_id,
+            cash_account=payment_account.name,
+            receivable_account=user_receivable.name,
+            payable_account=user_payable.name if user_payable else None,
+            credit_account=user_credit.name if user_credit else None,
+            cash_paid_fiat=cash_paid,
+            total_receivable_fiat=receivable_total,
+            total_payable_fiat=payable_total,
+            credit_overflow_fiat=credit_overflow,
+            fiat_currency=data.currency.upper(),
+            description=data.description,
+            entry_date=datetime.now().date(),
+            payment_method=data.payment_method,
+            reference=data.reference or f"MANUAL-{data.user_id[:8]}",
+            settled_entry_links=all_links,
+        )
+    elif is_fiat_payment:
+        # Legacy fiat path — operator provided `settled_entry_links` explicitly,
+        # meaning they're settling a specific subset. Backwards-compatible
+        # 2-leg behaviour: trust the caller's list, no auto-netting, no
+        # credit-overflow validation. Use the auto-detect path above (omit
+        # settled_entry_links) to get netting + credit handling.
         if not data.amount_sats:
             raise HTTPException(
                 status_code=HTTPStatus.BAD_REQUEST,
@@ -2119,7 +2166,7 @@ async def api_settle_receivable(
     if "meta" not in entry:
         entry["meta"] = {}
     entry["meta"]["payment-method"] = data.payment_method
-    entry["meta"]["settled-by"] = wallet.wallet.user
+    entry["meta"]["settled-by"] = auth.user_id
     if data.txid:
         entry["meta"]["txid"] = data.txid
 
@@ -2493,7 +2540,7 @@ async def api_expense_report(
 
 @libra_api_router.get("/api/v1/reports/contributions")
 async def api_contributions_report(
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> dict:
     """
     Get user contribution report using BQL.
@@ -2562,7 +2609,7 @@ async def api_contributions_report(
 async def api_get_unsettled_entries(
     user_id: str,
     entry_type: str = "expense",
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> dict:
     """
     Get unsettled expense or receivable entries for a user.
@@ -2770,7 +2817,7 @@ async def api_approve_manual_payment_request(
     # Approve the request with Fava entry reference
     entry_id = f"fava-{datetime.now().timestamp()}"
     return await approve_manual_payment_request(
-        request_id, wallet.wallet.user, entry_id
+        request_id, auth.user_id, entry_id
     )
 
 
@@ -2818,21 +2865,14 @@ async def api_approve_expense_entry(
     # 1. Get all journal entries from Fava
     all_entries = await fava.get_journal_entries()
 
-    # 2. Find the entry with matching libra ID in links
+    # 2. Find the pending transaction with matching canonical entry id
     target_entry = None
 
     for entry in all_entries:
         # Only look at transactions with pending flag
         if entry.get("t") == "Transaction" and entry.get("flag") == "!":
-            links = entry.get("links", [])
-            for link in links:
-                # Strip ^ prefix if present (Beancount link syntax)
-                link_clean = link.lstrip('^')
-                # Check if this entry has our libra ID
-                if link_clean == f"libra-{entry_id}" or link_clean.endswith(f"-{entry_id}"):
-                    target_entry = entry
-                    break
-            if target_entry:
+            if _extract_entry_id(entry) == entry_id:
+                target_entry = entry
                 break
 
     if not target_entry:
@@ -2934,21 +2974,14 @@ async def api_reject_expense_entry(
     # 1. Get all journal entries from Fava
     all_entries = await fava.get_journal_entries()
 
-    # 2. Find the entry with matching libra ID in links
+    # 2. Find the pending transaction with matching canonical entry id
     target_entry = None
 
     for entry in all_entries:
         # Only look at transactions with pending flag
         if entry.get("t") == "Transaction" and entry.get("flag") == "!":
-            links = entry.get("links", [])
-            for link in links:
-                # Strip ^ prefix if present (Beancount link syntax)
-                link_clean = link.lstrip('^')
-                # Check if this entry has our libra ID
-                if link_clean == f"libra-{entry_id}" or link_clean.endswith(f"-{entry_id}"):
-                    target_entry = entry
-                    break
-            if target_entry:
+            if _extract_entry_id(entry) == entry_id:
+                target_entry = entry
                 break
 
     if not target_entry:
@@ -3344,18 +3377,18 @@ async def api_get_user_info(
 @libra_api_router.post("/api/v1/admin/equity-eligibility", status_code=HTTPStatus.CREATED)
 async def api_grant_equity_eligibility(
     data: CreateUserEquityStatus,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> UserEquityStatus:
     """Grant equity contribution eligibility to a user (admin only)"""
     from .crud import create_or_update_user_equity_status
 
-    return await create_or_update_user_equity_status(data, wallet.wallet.user)
+    return await create_or_update_user_equity_status(data, auth.user_id)
 
 
 @libra_api_router.delete("/api/v1/admin/equity-eligibility/{user_id}")
 async def api_revoke_equity_eligibility(
     user_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> UserEquityStatus:
     """Revoke equity contribution eligibility from a user (admin only)"""
     from .crud import revoke_user_equity_eligibility
@@ -3371,7 +3404,7 @@ async def api_revoke_equity_eligibility(
 
 @libra_api_router.get("/api/v1/admin/equity-eligibility")
 async def api_list_equity_eligible_users(
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> list[UserEquityStatus]:
     """List all equity-eligible users (admin only)"""
     from .crud import get_all_equity_eligible_users
@@ -3385,7 +3418,7 @@ async def api_list_equity_eligible_users(
 @libra_api_router.post("/api/v1/admin/permissions", status_code=HTTPStatus.CREATED)
 async def api_grant_permission(
     data: CreateAccountPermission,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> AccountPermission:
     """Grant account permission to a user (admin only)"""
     # Validate that account exists
@@ -3396,14 +3429,14 @@ async def api_grant_permission(
             detail=f"Account with ID '{data.account_id}' not found",
         )
 
-    return await create_account_permission(data, wallet.wallet.user)
+    return await create_account_permission(data, auth.user_id)
 
 
 @libra_api_router.get("/api/v1/admin/permissions")
 async def api_list_permissions(
     user_id: str | None = None,
     account_id: str | None = None,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> list[AccountPermission]:
     """
     List account permissions (admin only).
@@ -3436,7 +3469,7 @@ async def api_list_permissions(
 @libra_api_router.delete("/api/v1/admin/permissions/{permission_id}")
 async def api_revoke_permission(
     permission_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> dict:
     """Revoke (delete) an account permission (admin only)"""
     # Verify permission exists
@@ -3458,7 +3491,7 @@ async def api_revoke_permission(
 @libra_api_router.post("/api/v1/admin/permissions/bulk", status_code=HTTPStatus.CREATED)
 async def api_bulk_grant_permissions(
     permissions: list[CreateAccountPermission],
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> list[AccountPermission]:
     """Grant multiple account permissions at once (admin only)"""
     created_permissions = []
@@ -3472,7 +3505,7 @@ async def api_bulk_grant_permissions(
                 detail=f"Account with ID '{perm_data.account_id}' not found",
             )
 
-        perm = await create_account_permission(perm_data, wallet.wallet.user)
+        perm = await create_account_permission(perm_data, auth.user_id)
         created_permissions.append(perm)
 
     return created_permissions
@@ -3481,7 +3514,7 @@ async def api_bulk_grant_permissions(
 @libra_api_router.post("/api/v1/admin/permissions/bulk-grant", status_code=HTTPStatus.CREATED)
 async def api_bulk_grant_permission_to_users(
     data: "BulkGrantPermission",
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> "BulkGrantResult":
     """
     Grant the same permission to multiple users at once (admin only).
@@ -3515,7 +3548,7 @@ async def api_bulk_grant_permission_to_users(
                 expires_at=data.expires_at,
                 notes=data.notes,
             )
-            perm = await create_account_permission(perm_data, wallet.wallet.user)
+            perm = await create_account_permission(perm_data, auth.user_id)
             granted.append(perm)
         except Exception as e:
             failed.append({
@@ -3625,10 +3658,136 @@ async def api_get_account_hierarchy(
 # ===== ACCOUNT SYNC ENDPOINTS =====
 
 
+_VALID_ACCOUNT_PREFIXES = ("Assets:", "Liabilities:", "Equity:", "Income:", "Expenses:")
+
+
+def _is_valid_account_component(component: str, *, is_root: bool) -> bool:
+    """Validate one ':'-separated account component against Beancount's grammar.
+
+    Mirrors core/account.py: a root component matches ``[\\p{Lu}][\\p{L}\\p{Nd}-]*``
+    (must start with an uppercase letter); a sub component matches
+    ``[\\p{Lu}\\p{Nd}][\\p{L}\\p{Nd}-]*`` (may also start with a digit). Body
+    chars are letters, decimal digits, or hyphen. Implemented with Unicode-aware
+    str methods (libra's runtime has no beancount — Fava is a separate service),
+    so non-ASCII letters are accepted exactly as Beancount accepts them.
+    """
+    if not component:
+        return False
+    first, rest = component[0], component[1:]
+    first_ok = (first.isalpha() and first.isupper()) or (
+        not is_root and first.isdecimal()
+    )
+    if not first_ok:
+        return False
+    return all(ch == "-" or ch.isalpha() or ch.isdecimal() for ch in rest)
+
+
+def _validate_account_name(name: str) -> None:
+    """Raise HTTP 400 if ``name`` is not a syntactically valid Beancount account.
+
+    The UI guards this client-side, but the endpoint is reachable directly via
+    API, so this is the load-bearing check before the name is written into the
+    ledger source. Requires a root plus at least one sub-component.
+    """
+    parts = name.split(":")
+    valid = (
+        len(parts) >= 2
+        and _is_valid_account_component(parts[0], is_root=True)
+        and all(_is_valid_account_component(p, is_root=False) for p in parts[1:])
+    )
+    if not valid:
+        raise HTTPException(
+            status_code=HTTPStatus.BAD_REQUEST,
+            detail=(
+                f"Invalid account name {name!r}: each ':'-separated part must be "
+                "letters/digits/hyphens, the root starting with an uppercase "
+                "letter (sub-accounts may start with a digit), with at least one "
+                "sub-account (e.g. Expenses:Food)."
+            ),
+        )
+
+
+@libra_api_router.post("/api/v1/admin/accounts", status_code=HTTPStatus.CREATED)
+async def api_admin_add_chart_account(
+    payload: CreateChartAccount,
+    auth: AuthContext = Depends(require_super_user),
+) -> dict:
+    """
+    Add a chart-of-accounts entry (super-user only).
+
+    Writes an Open directive to accounts/chart.beancount via Fava's /api/source,
+    then syncs the account into Libra's DB so permissions can be granted on it.
+    Per-user accounts (matching :User-xxxxxxxx) take a different code path via
+    crud.get_or_create_user_account and are not created through this endpoint.
+    """
+    from .fava_client import get_fava_client
+
+    if not payload.name.startswith(_VALID_ACCOUNT_PREFIXES):
+        raise HTTPException(
+            status_code=HTTPStatus.BAD_REQUEST,
+            detail=(
+                f"Account name must start with one of "
+                f"{', '.join(_VALID_ACCOUNT_PREFIXES)} (got {payload.name!r})"
+            ),
+        )
+
+    _validate_account_name(payload.name)
+
+    logger.info(
+        f"Admin {auth.user_id[:8]} adding chart account {payload.name} "
+        f"with currencies {payload.currencies}"
+    )
+
+    fava = get_fava_client()
+    metadata: dict = {"added_by": auth.user_id[:8], "source": "admin-ui"}
+    if payload.description:
+        metadata["description"] = payload.description
+
+    result = await fava.add_account(
+        account_name=payload.name,
+        currencies=payload.currencies,
+        target_file="accounts/chart.beancount",
+        metadata=metadata,
+    )
+
+    from .account_sync import sync_single_account_from_beancount
+
+    if result.get("already_existed"):
+        # The Open directive is already in the ledger. If it's also already
+        # mirrored into libra's DB, it's a true duplicate → 409. If not (a prior
+        # sync failed — there's no cross-DB atomicity — or it was opened out of
+        # band), mirror it now so it becomes grantable instead of being stranded
+        # with no recovery path.
+        from .crud import get_account_by_name
+
+        if await get_account_by_name(payload.name) is not None:
+            raise HTTPException(
+                status_code=HTTPStatus.CONFLICT,
+                detail=f"Account {payload.name} already exists",
+            )
+
+        synced = await sync_single_account_from_beancount(payload.name)
+        return {
+            "success": True,
+            "account_name": payload.name,
+            "synced_to_libra_db": synced,
+            "already_existed": True,
+        }
+
+    # Mirror into libra DB so permissions / metadata layer sees it.
+    synced = await sync_single_account_from_beancount(payload.name)
+
+    return {
+        "success": True,
+        "account_name": payload.name,
+        "synced_to_libra_db": synced,
+    }
+
+
 @libra_api_router.post("/api/v1/admin/accounts/sync")
 async def api_sync_all_accounts(
     force_full_sync: bool = False,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> dict:
     """
     Sync all accounts from Beancount to Libra DB (admin only).
@@ -3644,7 +3803,7 @@ async def api_sync_all_accounts(
     """
     from .account_sync import sync_accounts_from_beancount
 
-    logger.info(f"Admin {wallet.wallet.user[:8]} triggered account sync (force={force_full_sync})")
+    logger.info(f"Admin {auth.user_id[:8]} triggered account sync (force={force_full_sync})")
 
     try:
         stats = await sync_accounts_from_beancount(force_full_sync=force_full_sync)
@@ -3661,7 +3820,7 @@ async def api_sync_all_accounts(
 @libra_api_router.post("/api/v1/admin/accounts/sync/{account_name:path}")
 async def api_sync_single_account(
     account_name: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> dict:
     """
     Sync a single account from Beancount to Libra DB (admin only).
@@ -3677,7 +3836,7 @@ async def api_sync_single_account(
     """
     from .account_sync import sync_single_account_from_beancount
 
-    logger.info(f"Admin {wallet.wallet.user[:8]} triggered sync for account: {account_name}")
+    logger.info(f"Admin {auth.user_id[:8]} triggered sync for account: {account_name}")
 
     try:
         created = await sync_single_account_from_beancount(account_name)
@@ -3707,7 +3866,7 @@ async def api_sync_single_account(
 
 @libra_api_router.get("/api/v1/admin/roles")
 async def api_get_all_roles(
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ) -> list:
     """Get all roles (admin only)"""
     from . import crud
@@ -3737,13 +3896,13 @@ async def api_get_all_roles(
 @libra_api_router.post("/api/v1/admin/roles", status_code=HTTPStatus.CREATED)
 async def api_create_role(
     data: CreateRole,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Create a new role (admin only)"""
     from . import crud
 
     try:
-        role = await crud.create_role(data, created_by=wallet.wallet.user)
+        role = await crud.create_role(data, created_by=auth.user_id)
         return {
             "id": role.id,
             "name": role.name,
@@ -3763,7 +3922,7 @@ async def api_create_role(
 @libra_api_router.get("/api/v1/admin/roles/{role_id}")
 async def api_get_role(
     role_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Get a specific role with its permissions and users (admin only)"""
     from . import crud
@@ -3813,7 +3972,7 @@ async def api_get_role(
 async def api_update_role(
     role_id: str,
     data: UpdateRole,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Update a role (admin only)"""
     from . import crud
@@ -3838,7 +3997,7 @@ async def api_update_role(
 @libra_api_router.delete("/api/v1/admin/roles/{role_id}")
 async def api_delete_role(
     role_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Delete a role (admin only) - cascades to role_permissions and user_roles"""
     from . import crud
@@ -3861,7 +4020,7 @@ async def api_delete_role(
 async def api_add_role_permission(
     role_id: str,
     data: CreateRolePermission,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Add a permission to a role (admin only)"""
     from . import crud
@@ -3899,7 +4058,7 @@ async def api_add_role_permission(
 async def api_delete_role_permission(
     role_id: str,
     permission_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Remove a permission from a role (admin only)"""
     from . import crud
@@ -3914,7 +4073,7 @@ async def api_delete_role_permission(
 @libra_api_router.post("/api/v1/admin/user-roles", status_code=HTTPStatus.CREATED)
 async def api_assign_user_role(
     data: AssignUserRole,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Assign a user to a role (admin only)"""
     from . import crud
@@ -3928,7 +4087,7 @@ async def api_assign_user_role(
         )
 
     try:
-        user_role = await crud.assign_user_role(data, granted_by=wallet.wallet.user)
+        user_role = await crud.assign_user_role(data, granted_by=auth.user_id)
         return {
             "id": user_role.id,
             "user_id": user_role.user_id,
@@ -3949,7 +4108,7 @@ async def api_assign_user_role(
 @libra_api_router.get("/api/v1/admin/user-roles/{user_id}")
 async def api_get_user_roles(
     user_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Get all roles assigned to a user (admin only)"""
     from . import crud
@@ -3982,7 +4141,7 @@ async def api_get_user_roles(
 @libra_api_router.delete("/api/v1/admin/user-roles/{user_role_id}")
 async def api_revoke_user_role(
     user_role_id: str,
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Revoke a user's role assignment (admin only)"""
     from . import crud
@@ -3993,7 +4152,7 @@ async def api_revoke_user_role(
 
 @libra_api_router.get("/api/v1/admin/users/roles")
 async def api_get_all_user_roles(
-    wallet: WalletTypeInfo = Depends(require_admin_key),
+    auth: AuthContext = Depends(require_super_user),
 ):
     """Get all user role assignments (admin only)"""
     from . import crud