diff --git a/src/accounting-app/views/BalancePage.vue b/src/accounting-app/views/BalancePage.vue
index 8b6492b..1335021 100644
--- a/src/accounting-app/views/BalancePage.vue
+++ b/src/accounting-app/views/BalancePage.vue
@@ -98,11 +98,8 @@ async function loadData() {
     totalIncomeSats.value = balanceData.total_income_sats || 0
     totalIncomeFiat.value = balanceData.total_income_fiat || {}
 
-    // Filter for pending transactions (flag = '!'), excluding voided ones
-    // (libra convention: voided keeps '!' flag and carries a 'voided' tag).
-    pendingTransactions.value = txData.entries.filter(
-      tx => tx.flag === '!' && !tx.tags?.includes('voided')
-    )
+    // Filter for pending transactions (flag = '!')
+    pendingTransactions.value = txData.entries.filter(tx => tx.flag === '!')
   } catch (error) {
     console.error('[BalancePage] Error loading data:', error)
     toast.error('Failed to load balance data')
diff --git a/src/modules/expenses/components/admin/GrantPermissionDialog.vue b/src/modules/expenses/components/admin/GrantPermissionDialog.vue
new file mode 100644
index 0000000..20e7d87
--- /dev/null
+++ b/src/modules/expenses/components/admin/GrantPermissionDialog.vue
@@ -0,0 +1,256 @@
+<script setup lang="ts">
+import { ref, computed } from 'vue'
+import { useForm } from 'vee-validate'
+import { toTypedSchema } from '@vee-validate/zod'
+import * as z from 'zod'
+import { useAuth } from '@/composables/useAuthService'
+import { useToast } from '@/core/composables/useToast'
+import { injectService, SERVICE_TOKENS } from '@/core/di-container'
+import type { ExpensesAPI } from '../../services/ExpensesAPI'
+import type { Account } from '../../types'
+import { PermissionType } from '../../types'
+
+import { Button } from '@/components/ui/button'
+import { Dialog, DialogContent, DialogDescription, DialogFooter, DialogHeader, DialogTitle } from '@/components/ui/dialog'
+import {
+  FormControl,
+  FormDescription,
+  FormField,
+  FormItem,
+  FormLabel,
+  FormMessage
+} from '@/components/ui/form'
+import { Input } from '@/components/ui/input'
+import { Select, SelectContent, SelectItem, SelectTrigger, SelectValue } from '@/components/ui/select'
+import { Textarea } from '@/components/ui/textarea'
+import { Loader2 } from 'lucide-vue-next'
+
+interface Props {
+  isOpen: boolean
+  accounts: Account[]
+}
+
+const props = defineProps<Props>()
+
+const emit = defineEmits<{
+  close: []
+  permissionGranted: []
+}>()
+
+const { user } = useAuth()
+const toast = useToast()
+const expensesAPI = injectService<ExpensesAPI>(SERVICE_TOKENS.EXPENSES_API)
+
+const isGranting = ref(false)
+
+const adminKey = computed(() => user.value?.wallets?.[0]?.adminkey)
+
+// Form schema
+const formSchema = toTypedSchema(
+  z.object({
+    user_id: z.string().min(1, 'User ID is required'),
+    account_id: z.string().min(1, 'Account is required'),
+    permission_type: z.nativeEnum(PermissionType, {
+      errorMap: () => ({ message: 'Permission type is required' })
+    }),
+    notes: z.string().optional(),
+    expires_at: z.string().optional()
+  })
+)
+
+// Setup form
+const form = useForm({
+  validationSchema: formSchema,
+  initialValues: {
+    user_id: '',
+    account_id: '',
+    permission_type: PermissionType.READ,
+    notes: '',
+    expires_at: ''
+  }
+})
+
+const { resetForm, meta } = form
+const isFormValid = computed(() => meta.value.valid)
+
+// Permission type options
+const permissionTypes = [
+  { value: PermissionType.READ, label: 'Read', description: 'View account and balance' },
+  {
+    value: PermissionType.SUBMIT_EXPENSE,
+    label: 'Submit Expense',
+    description: 'Submit expenses to this account'
+  },
+  { value: PermissionType.MANAGE, label: 'Manage', description: 'Full account management' }
+]
+
+// Submit form
+const onSubmit = form.handleSubmit(async (values) => {
+  if (!adminKey.value) {
+    toast.error('Admin access required')
+    return
+  }
+
+  isGranting.value = true
+
+  try {
+    await expensesAPI.grantPermission(adminKey.value, {
+      user_id: values.user_id,
+      account_id: values.account_id,
+      permission_type: values.permission_type,
+      notes: values.notes || undefined,
+      expires_at: values.expires_at || undefined
+    })
+
+    emit('permissionGranted')
+    resetForm()
+  } catch (error) {
+    console.error('Failed to grant permission:', error)
+    toast.error('Failed to grant permission', {
+      description: error instanceof Error ? error.message : 'Unknown error'
+    })
+  } finally {
+    isGranting.value = false
+  }
+})
+
+// Handle dialog close
+function handleClose() {
+  if (!isGranting.value) {
+    resetForm()
+    emit('close')
+  }
+}
+</script>
+
+<template>
+  <Dialog :open="props.isOpen" @update:open="handleClose">
+    <DialogContent class="sm:max-w-[500px]">
+      <DialogHeader>
+        <DialogTitle>Grant Account Permission</DialogTitle>
+        <DialogDescription>
+          Grant a user permission to access an expense account. Permissions on parent accounts
+          cascade to children.
+        </DialogDescription>
+      </DialogHeader>
+
+      <form @submit="onSubmit" class="space-y-4">
+        <!-- User ID -->
+        <FormField v-slot="{ componentField }" name="user_id">
+          <FormItem>
+            <FormLabel>User ID *</FormLabel>
+            <FormControl>
+              <Input
+                placeholder="Enter user wallet ID"
+                v-bind="componentField"
+                :disabled="isGranting"
+              />
+            </FormControl>
+            <FormDescription>The wallet ID of the user to grant permission to</FormDescription>
+            <FormMessage />
+          </FormItem>
+        </FormField>
+
+        <!-- Account -->
+        <FormField v-slot="{ componentField }" name="account_id">
+          <FormItem>
+            <FormLabel>Account *</FormLabel>
+            <Select v-bind="componentField" :disabled="isGranting">
+              <FormControl>
+                <SelectTrigger>
+                  <SelectValue placeholder="Select account" />
+                </SelectTrigger>
+              </FormControl>
+              <SelectContent>
+                <SelectItem
+                  v-for="account in props.accounts"
+                  :key="account.id"
+                  :value="account.id"
+                >
+                  {{ account.name }}
+                </SelectItem>
+              </SelectContent>
+            </Select>
+            <FormDescription>Account to grant access to</FormDescription>
+            <FormMessage />
+          </FormItem>
+        </FormField>
+
+        <!-- Permission Type -->
+        <FormField v-slot="{ componentField }" name="permission_type">
+          <FormItem>
+            <FormLabel>Permission Type *</FormLabel>
+            <Select v-bind="componentField" :disabled="isGranting">
+              <FormControl>
+                <SelectTrigger>
+                  <SelectValue placeholder="Select permission type" />
+                </SelectTrigger>
+              </FormControl>
+              <SelectContent>
+                <SelectItem
+                  v-for="type in permissionTypes"
+                  :key="type.value"
+                  :value="type.value"
+                >
+                  <div>
+                    <div class="font-medium">{{ type.label }}</div>
+                    <div class="text-sm text-muted-foreground">{{ type.description }}</div>
+                  </div>
+                </SelectItem>
+              </SelectContent>
+            </Select>
+            <FormDescription>Type of permission to grant</FormDescription>
+            <FormMessage />
+          </FormItem>
+        </FormField>
+
+        <!-- Expiration Date (Optional) -->
+        <FormField v-slot="{ componentField }" name="expires_at">
+          <FormItem>
+            <FormLabel>Expiration Date (Optional)</FormLabel>
+            <FormControl>
+              <Input
+                type="datetime-local"
+                v-bind="componentField"
+                :disabled="isGranting"
+              />
+            </FormControl>
+            <FormDescription>Leave empty for permanent access</FormDescription>
+            <FormMessage />
+          </FormItem>
+        </FormField>
+
+        <!-- Notes (Optional) -->
+        <FormField v-slot="{ componentField }" name="notes">
+          <FormItem>
+            <FormLabel>Notes (Optional)</FormLabel>
+            <FormControl>
+              <Textarea
+                placeholder="Add notes about this permission..."
+                v-bind="componentField"
+                :disabled="isGranting"
+              />
+            </FormControl>
+            <FormDescription>Optional notes for admin reference</FormDescription>
+            <FormMessage />
+          </FormItem>
+        </FormField>
+
+        <DialogFooter>
+          <Button
+            type="button"
+            variant="outline"
+            @click="handleClose"
+            :disabled="isGranting"
+          >
+            Cancel
+          </Button>
+          <Button type="submit" :disabled="isGranting || !isFormValid">
+            <Loader2 v-if="isGranting" class="mr-2 h-4 w-4 animate-spin" />
+            {{ isGranting ? 'Granting...' : 'Grant Permission' }}
+          </Button>
+        </DialogFooter>
+      </form>
+    </DialogContent>
+  </Dialog>
+</template>
diff --git a/src/modules/expenses/components/admin/PermissionManager.vue b/src/modules/expenses/components/admin/PermissionManager.vue
new file mode 100644
index 0000000..99eac98
--- /dev/null
+++ b/src/modules/expenses/components/admin/PermissionManager.vue
@@ -0,0 +1,399 @@
+<script setup lang="ts">
+import { ref, onMounted, computed } from 'vue'
+import { useAuth } from '@/composables/useAuthService'
+import { useToast } from '@/core/composables/useToast'
+import { injectService, SERVICE_TOKENS } from '@/core/di-container'
+import type { ExpensesAPI } from '../../services/ExpensesAPI'
+import type { AccountPermission, Account } from '../../types'
+import { PermissionType } from '../../types'
+
+import { Button } from '@/components/ui/button'
+import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
+import { Tabs, TabsContent, TabsList, TabsTrigger } from '@/components/ui/tabs'
+import { Badge } from '@/components/ui/badge'
+import { Loader2, Plus, Trash2, Users, Shield } from 'lucide-vue-next'
+import {
+  Table,
+  TableBody,
+  TableCell,
+  TableHead,
+  TableHeader,
+  TableRow
+} from '@/components/ui/table'
+import {
+  AlertDialog,
+  AlertDialogAction,
+  AlertDialogCancel,
+  AlertDialogContent,
+  AlertDialogDescription,
+  AlertDialogFooter,
+  AlertDialogHeader,
+  AlertDialogTitle
+} from '@/components/ui/alert-dialog'
+
+import GrantPermissionDialog from './GrantPermissionDialog.vue'
+
+const { user } = useAuth()
+const toast = useToast()
+const expensesAPI = injectService<ExpensesAPI>(SERVICE_TOKENS.EXPENSES_API)
+
+const permissions = ref<AccountPermission[]>([])
+const accounts = ref<Account[]>([])
+const isLoading = ref(false)
+const showGrantDialog = ref(false)
+const permissionToRevoke = ref<AccountPermission | null>(null)
+const showRevokeDialog = ref(false)
+
+const adminKey = computed(() => user.value?.wallets?.[0]?.adminkey)
+
+// Get permission type badge variant
+function getPermissionBadge(type: PermissionType) {
+  switch (type) {
+    case PermissionType.READ:
+      return 'default'
+    case PermissionType.SUBMIT_EXPENSE:
+      return 'secondary'
+    case PermissionType.MANAGE:
+      return 'destructive'
+    default:
+      return 'outline'
+  }
+}
+
+// Get permission type label
+function getPermissionLabel(type: PermissionType): string {
+  switch (type) {
+    case PermissionType.READ:
+      return 'Read'
+    case PermissionType.SUBMIT_EXPENSE:
+      return 'Submit Expense'
+    case PermissionType.MANAGE:
+      return 'Manage'
+    default:
+      return type
+  }
+}
+
+// Get account name by ID
+function getAccountName(accountId: string): string {
+  const account = accounts.value.find((a) => a.id === accountId)
+  return account?.name || accountId
+}
+
+// Format date
+function formatDate(dateString: string): string {
+  const date = new Date(dateString)
+  return date.toLocaleDateString() + ' ' + date.toLocaleTimeString()
+}
+
+// Load accounts
+async function loadAccounts() {
+  if (!adminKey.value) return
+
+  try {
+    accounts.value = await expensesAPI.getAccounts(adminKey.value)
+  } catch (error) {
+    console.error('Failed to load accounts:', error)
+    toast.error('Failed to load accounts', {
+      description: error instanceof Error ? error.message : 'Unknown error'
+    })
+  }
+}
+
+// Load all permissions
+async function loadPermissions() {
+  if (!adminKey.value) {
+    toast.error('Admin access required', {
+      description: 'You need admin privileges to manage permissions'
+    })
+    return
+  }
+
+  isLoading.value = true
+  try {
+    permissions.value = await expensesAPI.listPermissions(adminKey.value)
+  } catch (error) {
+    console.error('Failed to load permissions:', error)
+    toast.error('Failed to load permissions', {
+      description: error instanceof Error ? error.message : 'Unknown error'
+    })
+  } finally {
+    isLoading.value = false
+  }
+}
+
+// Handle permission granted
+function handlePermissionGranted() {
+  showGrantDialog.value = false
+  loadPermissions()
+  toast.success('Permission granted', {
+    description: 'User permission has been successfully granted'
+  })
+}
+
+// Confirm revoke permission
+function confirmRevoke(permission: AccountPermission) {
+  permissionToRevoke.value = permission
+  showRevokeDialog.value = true
+}
+
+// Revoke permission
+async function revokePermission() {
+  if (!adminKey.value || !permissionToRevoke.value) return
+
+  try {
+    await expensesAPI.revokePermission(adminKey.value, permissionToRevoke.value.id)
+    toast.success('Permission revoked', {
+      description: 'User permission has been successfully revoked'
+    })
+    loadPermissions()
+  } catch (error) {
+    console.error('Failed to revoke permission:', error)
+    toast.error('Failed to revoke permission', {
+      description: error instanceof Error ? error.message : 'Unknown error'
+    })
+  } finally {
+    showRevokeDialog.value = false
+    permissionToRevoke.value = null
+  }
+}
+
+// Group permissions by user
+const permissionsByUser = computed(() => {
+  const grouped = new Map<string, AccountPermission[]>()
+
+  for (const permission of permissions.value) {
+    const existing = grouped.get(permission.user_id) || []
+    existing.push(permission)
+    grouped.set(permission.user_id, existing)
+  }
+
+  return grouped
+})
+
+// Group permissions by account
+const permissionsByAccount = computed(() => {
+  const grouped = new Map<string, AccountPermission[]>()
+
+  for (const permission of permissions.value) {
+    const existing = grouped.get(permission.account_id) || []
+    existing.push(permission)
+    grouped.set(permission.account_id, existing)
+  }
+
+  return grouped
+})
+
+onMounted(() => {
+  loadAccounts()
+  loadPermissions()
+})
+</script>
+
+<template>
+  <div class="container mx-auto p-6 space-y-6">
+    <div class="flex items-center justify-between">
+      <div>
+        <h1 class="text-3xl font-bold">Permission Management</h1>
+        <p class="text-muted-foreground">
+          Manage user access to expense accounts
+        </p>
+      </div>
+      <Button @click="showGrantDialog = true" :disabled="isLoading">
+        <Plus class="mr-2 h-4 w-4" />
+        Grant Permission
+      </Button>
+    </div>
+
+    <Card>
+      <CardHeader>
+        <CardTitle class="flex items-center gap-2">
+          <Shield class="h-5 w-5" />
+          Account Permissions
+        </CardTitle>
+        <CardDescription>
+          View and manage all account permissions. Permissions on parent accounts cascade to
+          children.
+        </CardDescription>
+      </CardHeader>
+      <CardContent>
+        <Tabs default-value="by-user" class="w-full">
+          <TabsList class="grid w-full grid-cols-2">
+            <TabsTrigger value="by-user">
+              <Users class="mr-2 h-4 w-4" />
+              By User
+            </TabsTrigger>
+            <TabsTrigger value="by-account">
+              <Shield class="mr-2 h-4 w-4" />
+              By Account
+            </TabsTrigger>
+          </TabsList>
+
+          <!-- By User View -->
+          <TabsContent value="by-user" class="space-y-4">
+            <div v-if="isLoading" class="flex items-center justify-center py-8">
+              <Loader2 class="h-8 w-8 animate-spin text-muted-foreground" />
+            </div>
+
+            <div v-else-if="permissionsByUser.size === 0" class="text-center py-8">
+              <p class="text-muted-foreground">No permissions granted yet</p>
+            </div>
+
+            <div v-else class="space-y-4">
+              <div
+                v-for="[userId, userPermissions] in permissionsByUser"
+                :key="userId"
+                class="border rounded-lg p-4"
+              >
+                <h3 class="font-semibold mb-2">User: {{ userId }}</h3>
+                <Table>
+                  <TableHeader>
+                    <TableRow>
+                      <TableHead>Account</TableHead>
+                      <TableHead>Permission</TableHead>
+                      <TableHead>Granted</TableHead>
+                      <TableHead>Expires</TableHead>
+                      <TableHead>Notes</TableHead>
+                      <TableHead class="text-right">Actions</TableHead>
+                    </TableRow>
+                  </TableHeader>
+                  <TableBody>
+                    <TableRow v-for="permission in userPermissions" :key="permission.id">
+                      <TableCell class="font-medium">
+                        {{ getAccountName(permission.account_id) }}
+                      </TableCell>
+                      <TableCell>
+                        <Badge :variant="getPermissionBadge(permission.permission_type)">
+                          {{ getPermissionLabel(permission.permission_type) }}
+                        </Badge>
+                      </TableCell>
+                      <TableCell>{{ formatDate(permission.granted_at) }}</TableCell>
+                      <TableCell>
+                        {{ permission.expires_at ? formatDate(permission.expires_at) : 'Never' }}
+                      </TableCell>
+                      <TableCell>
+                        <span class="text-sm text-muted-foreground">
+                          {{ permission.notes || '-' }}
+                        </span>
+                      </TableCell>
+                      <TableCell class="text-right">
+                        <Button
+                          variant="ghost"
+                          size="sm"
+                          @click="confirmRevoke(permission)"
+                          :disabled="isLoading"
+                        >
+                          <Trash2 class="h-4 w-4 text-destructive" />
+                        </Button>
+                      </TableCell>
+                    </TableRow>
+                  </TableBody>
+                </Table>
+              </div>
+            </div>
+          </TabsContent>
+
+          <!-- By Account View -->
+          <TabsContent value="by-account" class="space-y-4">
+            <div v-if="isLoading" class="flex items-center justify-center py-8">
+              <Loader2 class="h-8 w-8 animate-spin text-muted-foreground" />
+            </div>
+
+            <div v-else-if="permissionsByAccount.size === 0" class="text-center py-8">
+              <p class="text-muted-foreground">No permissions granted yet</p>
+            </div>
+
+            <div v-else class="space-y-4">
+              <div
+                v-for="[accountId, accountPermissions] in permissionsByAccount"
+                :key="accountId"
+                class="border rounded-lg p-4"
+              >
+                <h3 class="font-semibold mb-2">Account: {{ getAccountName(accountId) }}</h3>
+                <Table>
+                  <TableHeader>
+                    <TableRow>
+                      <TableHead>User</TableHead>
+                      <TableHead>Permission</TableHead>
+                      <TableHead>Granted</TableHead>
+                      <TableHead>Expires</TableHead>
+                      <TableHead>Notes</TableHead>
+                      <TableHead class="text-right">Actions</TableHead>
+                    </TableRow>
+                  </TableHeader>
+                  <TableBody>
+                    <TableRow v-for="permission in accountPermissions" :key="permission.id">
+                      <TableCell class="font-medium">{{ permission.user_id }}</TableCell>
+                      <TableCell>
+                        <Badge :variant="getPermissionBadge(permission.permission_type)">
+                          {{ getPermissionLabel(permission.permission_type) }}
+                        </Badge>
+                      </TableCell>
+                      <TableCell>{{ formatDate(permission.granted_at) }}</TableCell>
+                      <TableCell>
+                        {{ permission.expires_at ? formatDate(permission.expires_at) : 'Never' }}
+                      </TableCell>
+                      <TableCell>
+                        <span class="text-sm text-muted-foreground">
+                          {{ permission.notes || '-' }}
+                        </span>
+                      </TableCell>
+                      <TableCell class="text-right">
+                        <Button
+                          variant="ghost"
+                          size="sm"
+                          @click="confirmRevoke(permission)"
+                          :disabled="isLoading"
+                        >
+                          <Trash2 class="h-4 w-4 text-destructive" />
+                        </Button>
+                      </TableCell>
+                    </TableRow>
+                  </TableBody>
+                </Table>
+              </div>
+            </div>
+          </TabsContent>
+        </Tabs>
+      </CardContent>
+    </Card>
+
+    <!-- Grant Permission Dialog -->
+    <GrantPermissionDialog
+      :is-open="showGrantDialog"
+      :accounts="accounts"
+      @close="showGrantDialog = false"
+      @permission-granted="handlePermissionGranted"
+    />
+
+    <!-- Revoke Confirmation Dialog -->
+    <AlertDialog :open="showRevokeDialog" @update:open="showRevokeDialog = $event">
+      <AlertDialogContent>
+        <AlertDialogHeader>
+          <AlertDialogTitle>Revoke Permission?</AlertDialogTitle>
+          <AlertDialogDescription>
+            Are you sure you want to revoke this permission? The user will immediately lose access.
+            <div v-if="permissionToRevoke" class="mt-4 p-4 bg-muted rounded-md">
+              <p class="font-medium">Permission Details:</p>
+              <p class="text-sm mt-2">
+                <strong>User:</strong> {{ permissionToRevoke.user_id }}
+              </p>
+              <p class="text-sm">
+                <strong>Account:</strong> {{ getAccountName(permissionToRevoke.account_id) }}
+              </p>
+              <p class="text-sm">
+                <strong>Type:</strong> {{ getPermissionLabel(permissionToRevoke.permission_type) }}
+              </p>
+            </div>
+          </AlertDialogDescription>
+        </AlertDialogHeader>
+        <AlertDialogFooter>
+          <AlertDialogCancel>Cancel</AlertDialogCancel>
+          <AlertDialogAction @click="revokePermission" class="bg-destructive text-destructive-foreground hover:bg-destructive/90">
+            Revoke
+          </AlertDialogAction>
+        </AlertDialogFooter>
+      </AlertDialogContent>
+    </AlertDialog>
+  </div>
+</template>
diff --git a/src/modules/expenses/services/ExpensesAPI.ts b/src/modules/expenses/services/ExpensesAPI.ts
index bf622a9..625fbd2 100644
--- a/src/modules/expenses/services/ExpensesAPI.ts
+++ b/src/modules/expenses/services/ExpensesAPI.ts
@@ -11,6 +11,8 @@ import type {
   IncomeEntry,
   AccountNode,
   UserInfo,
+  AccountPermission,
+  GrantPermissionRequest,
   TransactionListResponse
 } from '../types'
 import { appConfig } from '@/app.config'
@@ -341,6 +343,93 @@ export class ExpensesAPI extends BaseService {
     }
   }
 
+  /**
+   * List all account permissions (admin only)
+   *
+   * @param adminKey - Admin key for authentication
+   */
+  async listPermissions(adminKey: string): Promise<AccountPermission[]> {
+    try {
+      const response = await fetch(`${this.baseUrl}/libra/api/v1/permissions`, {
+        method: 'GET',
+        headers: this.getHeaders(adminKey),
+        signal: AbortSignal.timeout(this.config?.apiConfig?.timeout || 30000)
+      })
+
+      if (!response.ok) {
+        throw new Error(`Failed to list permissions: ${response.statusText}`)
+      }
+
+      const permissions = await response.json()
+      return permissions as AccountPermission[]
+    } catch (error) {
+      console.error('[ExpensesAPI] Error listing permissions:', error)
+      throw error
+    }
+  }
+
+  /**
+   * Grant account permission to a user (admin only)
+   *
+   * @param adminKey - Admin key for authentication
+   * @param request - Permission grant request
+   */
+  async grantPermission(
+    adminKey: string,
+    request: GrantPermissionRequest
+  ): Promise<AccountPermission> {
+    try {
+      const response = await fetch(`${this.baseUrl}/libra/api/v1/permissions`, {
+        method: 'POST',
+        headers: this.getHeaders(adminKey),
+        body: JSON.stringify(request),
+        signal: AbortSignal.timeout(this.config?.apiConfig?.timeout || 30000)
+      })
+
+      if (!response.ok) {
+        const errorData = await response.json().catch(() => ({}))
+        const errorMessage =
+          errorData.detail || `Failed to grant permission: ${response.statusText}`
+        throw new Error(errorMessage)
+      }
+
+      const permission = await response.json()
+      return permission as AccountPermission
+    } catch (error) {
+      console.error('[ExpensesAPI] Error granting permission:', error)
+      throw error
+    }
+  }
+
+  /**
+   * Revoke account permission (admin only)
+   *
+   * @param adminKey - Admin key for authentication
+   * @param permissionId - ID of the permission to revoke
+   */
+  async revokePermission(adminKey: string, permissionId: string): Promise<void> {
+    try {
+      const response = await fetch(
+        `${this.baseUrl}/libra/api/v1/permissions/${permissionId}`,
+        {
+          method: 'DELETE',
+          headers: this.getHeaders(adminKey),
+          signal: AbortSignal.timeout(this.config?.apiConfig?.timeout || 30000)
+        }
+      )
+
+      if (!response.ok) {
+        const errorData = await response.json().catch(() => ({}))
+        const errorMessage =
+          errorData.detail || `Failed to revoke permission: ${response.statusText}`
+        throw new Error(errorMessage)
+      }
+    } catch (error) {
+      console.error('[ExpensesAPI] Error revoking permission:', error)
+      throw error
+    }
+  }
+
   /**
    * Get user's transactions from journal
    *
diff --git a/src/modules/expenses/types/index.ts b/src/modules/expenses/types/index.ts
index 422ad81..1de01d4 100644
--- a/src/modules/expenses/types/index.ts
+++ b/src/modules/expenses/types/index.ts
@@ -28,6 +28,25 @@ export interface Account {
   has_children?: boolean
 }
 
+/**
+ * Account with user-specific permission metadata
+ * (Will be available once libra API implements permissions)
+ */
+export interface AccountWithPermissions extends Account {
+  user_permissions?: PermissionType[]
+  inherited_from?: string
+}
+
+/**
+ * Permission types for account access control
+ */
+export enum PermissionType {
+  READ = 'read',
+  SUBMIT_EXPENSE = 'submit_expense',
+  SUBMIT_INCOME = 'submit_income',
+  MANAGE = 'manage'
+}
+
 /**
  * Expense entry request payload
  */
@@ -106,6 +125,31 @@ export interface UserInfo {
   equity_account_name?: string
 }
 
+/**
+ * Account permission for user access control
+ */
+export interface AccountPermission {
+  id: string
+  user_id: string
+  account_id: string
+  permission_type: PermissionType
+  granted_at: string
+  granted_by: string
+  expires_at?: string
+  notes?: string
+}
+
+/**
+ * Grant permission request payload
+ */
+export interface GrantPermissionRequest {
+  user_id: string
+  account_id: string
+  permission_type: PermissionType
+  expires_at?: string
+  notes?: string
+}
+
 /**
  * Transaction entry from journal (user view)
  */
diff --git a/src/modules/expenses/views/TransactionsPage.vue b/src/modules/expenses/views/TransactionsPage.vue
index a2772e6..70b560c 100644
--- a/src/modules/expenses/views/TransactionsPage.vue
+++ b/src/modules/expenses/views/TransactionsPage.vue
@@ -12,6 +12,10 @@ import { Button } from '@/components/ui/button'
 import { Badge } from '@/components/ui/badge'
 import { Input } from '@/components/ui/input'
 import {
+  CheckCircle2,
+  Clock,
+  Flag,
+  XCircle,
   RefreshCw,
   Calendar,
   Filter
@@ -26,26 +30,14 @@ const isLoading = ref(false)
 const dateRangeType = ref<number | 'custom'>(15) // 15, 30, 60, or 'custom'
 const customStartDate = ref<string>('')
 const customEndDate = ref<string>('')
-// Each chip is an inclusion toggle for one bucket of rows. Every row
-// belongs to exactly one bucket (voided rows go to 'voided' regardless
-// of their income/expense type). Default hides voided.
-type Category = 'income' | 'expense' | 'voided'
+const typeFilter = ref<'all' | 'income' | 'expense'>('all')
 
-const activeCategories = ref<Set<Category>>(new Set<Category>(['income', 'expense']))
-
-const categoryChips: { label: string; value: Category }[] = [
-  { label: 'Income', value: 'income' },
-  { label: 'Expenses', value: 'expense' },
-  { label: 'Voided', value: 'voided' }
+const typeFilterOptions = [
+  { label: 'All', value: 'all' as const },
+  { label: 'Income', value: 'income' as const },
+  { label: 'Expenses', value: 'expense' as const }
 ]
 
-function toggleCategory(cat: Category) {
-  const next = new Set(activeCategories.value)
-  if (next.has(cat)) next.delete(cat)
-  else next.add(cat)
-  activeCategories.value = next
-}
-
 function isIncome(t: Transaction): boolean {
   return t.tags?.includes('income-entry') ?? false
 }
@@ -54,22 +46,6 @@ function isExpense(t: Transaction): boolean {
   return t.tags?.includes('expense-entry') ?? false
 }
 
-function isVoided(t: Transaction): boolean {
-  return t.tags?.includes('voided') ?? false
-}
-
-function isPending(t: Transaction): boolean {
-  return t.flag === '!' && !isVoided(t)
-}
-
-// Which chip bucket a row falls into. Voided always wins over type.
-function getBucket(t: Transaction): Category | null {
-  if (isVoided(t)) return 'voided'
-  if (isIncome(t)) return 'income'
-  if (isExpense(t)) return 'expense'
-  return null
-}
-
 const walletKey = computed(() => user.value?.wallets?.[0]?.inkey)
 
 // Fuzzy search state and configuration
@@ -95,13 +71,12 @@ const searchOptions: FuzzySearchOptions<Transaction> = {
   matchAllWhenSearchEmpty: true
 }
 
-// Transactions to display: row passes if its bucket's chip is active.
+// Transactions to display (search results or all transactions), filtered by type
 const transactionsToDisplay = computed(() => {
   const base = searchResults.value.length > 0 ? searchResults.value : transactions.value
-  return base.filter(t => {
-    const bucket = getBucket(t)
-    return bucket !== null && activeCategories.value.has(bucket)
-  })
+  if (typeFilter.value === 'income') return base.filter(isIncome)
+  if (typeFilter.value === 'expense') return base.filter(isExpense)
+  return base
 })
 
 // Handle search results
@@ -133,28 +108,20 @@ function formatAmount(amount: number): string {
   return new Intl.NumberFormat('en-US').format(amount)
 }
 
-// Income gets a leading '+', expense a leading '-'.
-function getAmountSign(t: Transaction): string {
-  if (isIncome(t)) return '+'
-  if (isExpense(t)) return '-'
-  return ''
-}
-
-// Color tint for the amount text. Voided entries drop to muted regardless
-// of type since the strike-through carries the "ignore this" signal.
-function getAmountColorClass(t: Transaction): string {
-  if (isVoided(t)) return 'line-through text-muted-foreground'
-  if (isIncome(t)) return 'text-green-600 dark:text-green-400'
-  if (isExpense(t)) return 'text-red-600 dark:text-red-400'
-  return ''
-}
-
-// Tags that drive other visual channels (border / sign / strike-through) —
-// suppressed from the badge row so it only carries user-added tags.
-const TYPE_TAGS = new Set(['income-entry', 'expense-entry', 'voided'])
-
-function getDisplayTags(t: Transaction): string[] {
-  return (t.tags ?? []).filter(tag => !TYPE_TAGS.has(tag))
+// Get status icon and color based on flag
+function getStatusInfo(flag?: string) {
+  switch (flag) {
+    case '*':
+      return { icon: CheckCircle2, color: 'text-green-600', label: 'Cleared' }
+    case '!':
+      return { icon: Clock, color: 'text-orange-600', label: 'Pending' }
+    case '#':
+      return { icon: Flag, color: 'text-red-600', label: 'Flagged' }
+    case 'x':
+      return { icon: XCircle, color: 'text-muted-foreground', label: 'Voided' }
+    default:
+      return null
+  }
 }
 
 // Load transactions
@@ -257,20 +224,19 @@ onMounted(() => {
             </Button>
           </div>
 
-          <!-- Category chips: each chip toggles inclusion of one bucket
-               of rows. Defaults: Income + Expenses on, Voided off. -->
+          <!-- Type Filter (All / Income / Expenses) -->
           <div class="flex items-center gap-2 flex-wrap">
             <Filter class="h-4 w-4 text-muted-foreground" />
             <Button
-              v-for="chip in categoryChips"
-              :key="chip.value"
-              :variant="activeCategories.has(chip.value) ? 'default' : 'outline'"
+              v-for="option in typeFilterOptions"
+              :key="option.value"
+              :variant="typeFilter === option.value ? 'default' : 'outline'"
               size="sm"
               class="h-7 md:h-8 px-3 text-xs"
-              @click="toggleCategory(chip.value)"
+              @click="typeFilter = option.value"
               :disabled="isLoading"
             >
-              {{ chip.label }}
+              {{ option.label }}
             </Button>
           </div>
 
@@ -325,7 +291,7 @@ onMounted(() => {
           Found {{ transactionsToDisplay.length }} matching transaction{{ transactionsToDisplay.length === 1 ? '' : 's' }}
         </span>
         <span v-else>
-          {{ transactionsToDisplay.length }} transaction{{ transactionsToDisplay.length === 1 ? '' : 's' }}
+          {{ transactions.length }} transaction{{ transactions.length === 1 ? '' : 's' }}
         </span>
       </div>
 
@@ -341,9 +307,7 @@ onMounted(() => {
       <div v-else-if="transactionsToDisplay.length === 0" class="text-center py-12 px-4">
         <p class="text-muted-foreground">No transactions found</p>
         <p class="text-sm text-muted-foreground mt-2">
-          <template v-if="searchResults.length > 0">Try a different search term</template>
-          <template v-else-if="activeCategories.size === 0">Select a category above to see transactions</template>
-          <template v-else>Try selecting a different time period or toggling more categories</template>
+          {{ searchResults.length > 0 ? 'Try a different search term' : 'Try selecting a different time period' }}
         </p>
       </div>
 
@@ -352,19 +316,29 @@ onMounted(() => {
         <div
           v-for="transaction in transactionsToDisplay"
           :key="transaction.id"
-          class="border-b md:border md:rounded-lg p-4 hover:bg-muted/50 transition-colors"
+          :class="[
+            'border-b md:border md:rounded-lg p-4 hover:bg-muted/50 transition-colors',
+            isIncome(transaction) && 'border-l-4 border-l-green-600',
+            isExpense(transaction) && 'border-l-4 border-l-red-600'
+          ]"
         >
           <!-- Transaction Header -->
           <div class="flex items-start justify-between gap-3 mb-2">
             <div class="flex-1 min-w-0">
-              <h3
-                :class="[
-                  'font-medium text-sm sm:text-base truncate mb-1',
-                  isVoided(transaction) && 'line-through text-muted-foreground'
-                ]"
-              >
-                {{ transaction.description }}
-              </h3>
+              <div class="flex items-center gap-2 mb-1">
+                <!-- Status Icon -->
+                <component
+                  v-if="getStatusInfo(transaction.flag)"
+                  :is="getStatusInfo(transaction.flag)!.icon"
+                  :class="[
+                    'h-4 w-4 flex-shrink-0',
+                    getStatusInfo(transaction.flag)!.color
+                  ]"
+                />
+                <h3 class="font-medium text-sm sm:text-base truncate">
+                  {{ transaction.description }}
+                </h3>
+              </div>
               <p class="text-xs sm:text-sm text-muted-foreground">
                 {{ formatDate(transaction.date) }}
               </p>
@@ -372,17 +346,11 @@ onMounted(() => {
 
             <!-- Amount -->
             <div class="text-right flex-shrink-0">
-              <p :class="['font-semibold text-sm sm:text-base', getAmountColorClass(transaction)]">
-                {{ getAmountSign(transaction) }}{{ formatAmount(transaction.amount) }} sats
+              <p class="font-semibold text-sm sm:text-base">
+                {{ formatAmount(transaction.amount) }} sats
               </p>
-              <p
-                v-if="transaction.fiat_amount"
-                :class="[
-                  'text-xs',
-                  getAmountColorClass(transaction) || 'text-muted-foreground'
-                ]"
-              >
-                {{ getAmountSign(transaction) }}{{ transaction.fiat_amount.toFixed(2) }} {{ transaction.fiat_currency }}
+              <p v-if="transaction.fiat_amount" class="text-xs text-muted-foreground">
+                {{ transaction.fiat_amount.toFixed(2) }} {{ transaction.fiat_currency }}
               </p>
             </div>
           </div>
@@ -399,42 +367,17 @@ onMounted(() => {
               <span class="font-medium">Ref:</span> {{ transaction.reference }}
             </div>
 
-            <!-- Badges: type (Income / Expense) + status (Voided / Pending,
-                 mutually exclusive) + any user-added tags. -->
-            <div class="flex flex-wrap gap-1 mt-2">
+            <!-- Tags -->
+            <div v-if="transaction.tags && transaction.tags.length > 0" class="flex flex-wrap gap-1 mt-2">
               <Badge
-                v-if="isIncome(transaction)"
-                variant="secondary"
-                class="text-xs bg-green-100 dark:bg-green-900/20 text-green-700 dark:text-green-300"
-              >
-                Income
-              </Badge>
-              <Badge
-                v-else-if="isExpense(transaction)"
-                variant="secondary"
-                class="text-xs bg-orange-100 dark:bg-orange-900/20 text-orange-700 dark:text-orange-300"
-              >
-                Expense
-              </Badge>
-              <Badge
-                v-if="isVoided(transaction)"
-                variant="outline"
-                class="text-xs text-muted-foreground"
-              >
-                Voided
-              </Badge>
-              <Badge
-                v-else-if="isPending(transaction)"
-                variant="secondary"
-                class="text-xs bg-yellow-100 dark:bg-yellow-900/20 text-yellow-700 dark:text-yellow-300"
-              >
-                Pending approval
-              </Badge>
-              <Badge
-                v-for="tag in getDisplayTags(transaction)"
+                v-for="tag in transaction.tags"
                 :key="tag"
                 variant="secondary"
-                class="text-xs"
+                :class="[
+                  'text-xs',
+                  tag === 'income-entry' && 'bg-green-100 dark:bg-green-900/20 text-green-700 dark:text-green-300',
+                  tag === 'expense-entry' && 'bg-red-100 dark:bg-red-900/20 text-red-700 dark:text-red-300'
+                ]"
               >
                 {{ tag }}
               </Badge>