diff --git a/api/cost_modules_test.ts b/api/cost_modules_test.ts
index 735b684..8c445ad 100644
--- a/api/cost_modules_test.ts
+++ b/api/cost_modules_test.ts
@@ -233,6 +233,37 @@ Deno.test("RPC control presupuestal: summary, items, chapters, deviations", asyn
   });
 });
 
+Deno.test("RPC catálogos: proveedores y unidades de medida", async () => {
+  await withTestDb(async (db) => {
+    const created = await callCoreFn(db, "core.fn_supplier_create", {
+      tenant_id: TENANT_ID,
+      name: "Home Depot",
+      rfc: "HDM123456ABC",
+      phone: "9980000000",
+    });
+    assertEquals(created.ok, true, `crear proveedor: ${JSON.stringify(created)}`);
+    const supplier = (created.data as { supplier: { id: number; rfc: string } }).supplier;
+    assertEquals(supplier.rfc, "HDM123456ABC");
+
+    const listed = await callCoreFn(db, "core.fn_supplier_list", { tenant_id: TENANT_ID, status: "activo" });
+    assertEquals(listed.ok, true);
+    const suppliers = (listed.data as { suppliers: { name: string }[] }).suppliers;
+    assert(suppliers.some((s) => s.name === "Home Depot"));
+
+    const units = await callCoreFn(db, "core.fn_measure_unit_list", { tenant_id: TENANT_ID });
+    assertEquals(units.ok, true);
+    const unitRows = (units.data as { units: { code: string }[] }).units;
+    assert(unitRows.some((u) => u.code === "bulto"));
+
+    const extra = await callCoreFn(db, "core.fn_measure_unit_add", {
+      tenant_id: TENANT_ID,
+      code: "tinaco",
+      label: "Tinaco",
+    });
+    assertEquals(extra.ok, true);
+  });
+});
+
 Deno.test("RPC IAM v2: roles y permisos por role_id", async () => {
   const url = Deno.env.get("DATABASE_URL_IAM");
   if (!url) throw new Error("DATABASE_URL_IAM requerido");
diff --git a/api/expense_catalogs_http.ts b/api/expense_catalogs_http.ts
new file mode 100644
index 0000000..2d38c6c
--- /dev/null
+++ b/api/expense_catalogs_http.ts
@@ -0,0 +1,67 @@
+import type { Hono } from "hono";
+import type { AuthUser } from "./auth.ts";
+import { tenantScope } from "./auth.ts";
+import { requireCoreAuth } from "./scope.ts";
+import { requireAnyPermission } from "./permissions.ts";
+import { callCoreFn } from "./rpc.ts";
+import { respondRpc, routeLabel } from "./http_errors.ts";
+
+type App = Hono<{ Variables: { user: AuthUser; db: Db } }>;
+type Db = import("./db.ts").Db;
+
+function tid(c: { get: (k: "user") => AuthUser }): number {
+  return tenantScope(c.get("user")) ?? 0;
+}
+
+export function registerExpenseCatalogRoutes(app: App) {
+  const view = [...requireCoreAuth, requireAnyPermission("expenses.view", "settings.view")] as const;
+  const write = [...requireCoreAuth, requireAnyPermission("expenses.create", "settings.update")] as const;
+
+  app.get("/v1/suppliers", ...view, async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_supplier_list", {
+      tenant_id: tid(c),
+      status: c.req.query("status"),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/suppliers", ...write, async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_supplier_create", {
+      ...body,
+      tenant_id: tid(c),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.patch("/v1/suppliers/:id", ...write, async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_supplier_update", {
+      ...body,
+      id: Number(c.req.param("id")),
+      tenant_id: tid(c),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.get("/v1/measure-units", ...view, async (c) => {
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_measure_unit_list", {
+      tenant_id: tid(c),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+
+  app.post("/v1/measure-units", ...write, async (c) => {
+    const body = await c.req.json<Record<string, unknown>>();
+    const db = c.get("db");
+    const env = await callCoreFn(db, "core.fn_measure_unit_add", {
+      ...body,
+      tenant_id: tid(c),
+    }, { route: routeLabel(c) });
+    return respondRpc(c, env);
+  });
+}
diff --git a/api/main.ts b/api/main.ts
index b400b4f..0b3afed 100644
--- a/api/main.ts
+++ b/api/main.ts
@@ -65,6 +65,7 @@ import {
 import { generateBadgePdf, saveJobPdf, loadCurrentPhoto, badgeQrPng } from "./pdf.ts";
 import { registerPayrollRoutes } from "./payroll_http.ts";
 import { registerExpenseRoutes } from "./expenses_http.ts";
+import { registerExpenseCatalogRoutes } from "./expense_catalogs_http.ts";
 import { registerWarehouseRoutes } from "./warehouse_http.ts";
 import { registerCostControlRoutes } from "./cost_control_http.ts";
 import { registerWorkProgramRoutes } from "./work_program_http.ts";
@@ -1378,6 +1379,7 @@ app.patch("/v1/badge-jobs/:id/people/:workerId", ...requireCoreAuth, requirePerm
 
 registerPayrollRoutes(app);
 registerExpenseRoutes(app);
+registerExpenseCatalogRoutes(app);
 registerWarehouseRoutes(app);
 registerCostControlRoutes(app);
 registerWorkProgramRoutes(app);
diff --git a/db/core/changelog-master.xml b/db/core/changelog-master.xml
index ecb60c8..68c42c2 100644
--- a/db/core/changelog-master.xml
+++ b/db/core/changelog-master.xml
@@ -38,5 +38,7 @@
   <include file="changesets/029-schema-work-program.sql" relativeToChangelogFile="true"/>
   <include file="changesets/030-rpc-work-program.sql" relativeToChangelogFile="true"/>
   <include file="changesets/031-project-doc-types-technical.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/033-catalog-suppliers-units.sql" relativeToChangelogFile="true"/>
+  <include file="changesets/034-fn-expense-update-reclassify.sql" relativeToChangelogFile="true"/>
 
 </databaseChangeLog>
diff --git a/db/core/changesets/033-catalog-suppliers-units.sql b/db/core/changesets/033-catalog-suppliers-units.sql
new file mode 100644
index 0000000..8a94123
--- /dev/null
+++ b/db/core/changesets/033-catalog-suppliers-units.sql
@@ -0,0 +1,397 @@
+--liquibase formatted sql
+-- PANELS · core · catálogo de proveedores y unidades de medida (gastos)
+
+--changeset panel:core-033a-suppliers-table endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='suppliers'
+CREATE TABLE core.suppliers (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  name TEXT NOT NULL,
+  legal_name TEXT NOT NULL DEFAULT '',
+  rfc TEXT NOT NULL DEFAULT '',
+  email TEXT NOT NULL DEFAULT '',
+  phone TEXT NOT NULL DEFAULT '',
+  address TEXT NOT NULL DEFAULT '',
+  city TEXT NOT NULL DEFAULT '',
+  state TEXT NOT NULL DEFAULT '',
+  postal_code TEXT NOT NULL DEFAULT '',
+  notes TEXT NOT NULL DEFAULT '',
+  status TEXT NOT NULL DEFAULT 'activo' CHECK (status IN ('activo', 'inactivo')),
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now(),
+  updated_at TIMESTAMPTZ NOT NULL DEFAULT now()
+);
+CREATE UNIQUE INDEX idx_core_suppliers_rfc
+  ON core.suppliers (tenant_id, rfc)
+  WHERE rfc <> '';
+CREATE INDEX idx_core_suppliers_tenant_name ON core.suppliers (tenant_id, lower(name));
+GRANT SELECT, INSERT, UPDATE, DELETE ON core.suppliers TO panels_core_app;
+GRANT USAGE, SELECT ON ALL SEQUENCES IN SCHEMA core TO panels_core_app;
+
+--changeset panel:core-033b-measure-units-table endDelimiter:; splitStatements:true
+--preconditions onFail:MARK_RAN
+--precondition-sql-check expectedResult:0 SELECT COUNT(*) FROM information_schema.tables WHERE table_schema='core' AND table_name='measure_units'
+CREATE TABLE core.measure_units (
+  id BIGINT GENERATED ALWAYS AS IDENTITY PRIMARY KEY,
+  tenant_id INTEGER NOT NULL,
+  code TEXT NOT NULL,
+  label TEXT NOT NULL,
+  sort_order INTEGER NOT NULL DEFAULT 0,
+  status TEXT NOT NULL DEFAULT 'activo' CHECK (status IN ('activo', 'inactivo')),
+  created_at TIMESTAMPTZ NOT NULL DEFAULT now(),
+  UNIQUE (tenant_id, code)
+);
+CREATE INDEX idx_core_measure_units_tenant ON core.measure_units (tenant_id);
+GRANT SELECT, INSERT, UPDATE, DELETE ON core.measure_units TO panels_core_app;
+
+--changeset panel:core-033c-expense-supplier-id endDelimiter:; splitStatements:true
+ALTER TABLE core.expense_entries
+  ADD COLUMN IF NOT EXISTS supplier_id BIGINT REFERENCES core.suppliers(id) ON DELETE SET NULL;
+CREATE INDEX IF NOT EXISTS idx_core_expense_entries_supplier ON core.expense_entries (supplier_id);
+
+--changeset panel:core-033d-rls-suppliers-units endDelimiter:; splitStatements:true
+ALTER TABLE core.suppliers ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.suppliers
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+ALTER TABLE core.measure_units ENABLE ROW LEVEL SECURITY;
+CREATE POLICY tenant_isolation ON core.measure_units
+  USING (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer)
+  WITH CHECK (tenant_id = NULLIF(current_setting('app.tenant_id', true), '')::integer);
+
+--changeset panel:core-033e-fn-measure-units-seed splitStatements:false
+CREATE OR REPLACE FUNCTION core._measure_units_seed(p_tenant_id integer)
+RETURNS void
+LANGUAGE plpgsql
+SET search_path = core
+AS $$
+BEGIN
+  IF p_tenant_id IS NULL OR p_tenant_id <= 0 THEN
+    RETURN;
+  END IF;
+  IF EXISTS (SELECT 1 FROM measure_units WHERE tenant_id = p_tenant_id) THEN
+    RETURN;
+  END IF;
+  INSERT INTO measure_units (tenant_id, code, label, sort_order) VALUES
+    (p_tenant_id, 'pza', 'Pieza', 10),
+    (p_tenant_id, 'm', 'Metro', 20),
+    (p_tenant_id, 'ml', 'Metro lineal', 30),
+    (p_tenant_id, 'm2', 'Metro cuadrado', 40),
+    (p_tenant_id, 'm3', 'Metro cúbico', 50),
+    (p_tenant_id, 'kg', 'Kilogramo', 60),
+    (p_tenant_id, 'ton', 'Tonelada', 70),
+    (p_tenant_id, 'lt', 'Litro', 80),
+    (p_tenant_id, 'gl', 'Galón', 90),
+    (p_tenant_id, 'bulto', 'Bulto', 100),
+    (p_tenant_id, 'saco', 'Saco', 110),
+    (p_tenant_id, 'jgo', 'Juego', 120),
+    (p_tenant_id, 'lote', 'Lote', 130),
+    (p_tenant_id, 'par', 'Par', 140),
+    (p_tenant_id, 'hr', 'Hora', 150),
+    (p_tenant_id, 'dia', 'Día', 160),
+    (p_tenant_id, 'via', 'Viaje', 170);
+END;
+$$;
+
+--changeset panel:core-033f-fn-supplier-list splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_supplier_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_status text := nullif(btrim(payload->>'status'), '');
+  v_rows jsonb;
+BEGIN
+  SELECT COALESCE(jsonb_agg(to_jsonb(s) ORDER BY lower(s.name), s.id), '[]'::jsonb)
+    INTO v_rows
+    FROM suppliers s
+   WHERE s.tenant_id = v_tid
+     AND (v_status IS NULL OR s.status = v_status);
+  RETURN core.rpc_ok(
+    jsonb_build_object('suppliers', v_rows, 'count', jsonb_array_length(v_rows)),
+    format('Catálogo de proveedores: %s registro(s) para tenant %s', jsonb_array_length(v_rows), v_tid),
+    jsonb_build_object('fn', 'fn_supplier_list', 'tenant_id', v_tid, 'count', jsonb_array_length(v_rows))
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_supplier_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-033g-fn-supplier-create splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_supplier_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_name text := coalesce(nullif(btrim(payload->>'name'), ''), '');
+  v_legal text := coalesce(nullif(btrim(payload->>'legal_name'), ''), '');
+  v_rfc text := upper(regexp_replace(coalesce(payload->>'rfc', ''), '\s+', '', 'g'));
+  v_email text := coalesce(nullif(btrim(payload->>'email'), ''), '');
+  v_phone text := coalesce(nullif(btrim(payload->>'phone'), ''), '');
+  v_address text := coalesce(nullif(btrim(payload->>'address'), ''), '');
+  v_city text := coalesce(nullif(btrim(payload->>'city'), ''), '');
+  v_state text := coalesce(nullif(btrim(payload->>'state'), ''), '');
+  v_zip text := coalesce(nullif(btrim(payload->>'postal_code'), ''), '');
+  v_notes text := coalesce(nullif(btrim(payload->>'notes'), ''), '');
+  v_id bigint;
+  v_row jsonb;
+BEGIN
+  IF v_name = '' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_supplier_create: el nombre del proveedor es obligatorio',
+      jsonb_build_object('fn', 'fn_supplier_create', 'field', 'name'));
+  END IF;
+  IF v_rfc <> '' AND char_length(v_rfc) NOT IN (12, 13) THEN
+    RETURN core.rpc_err('VALIDATION', format('fn_supplier_create: RFC %s no tiene 12 o 13 caracteres', v_rfc),
+      jsonb_build_object('fn', 'fn_supplier_create', 'field', 'rfc'));
+  END IF;
+  INSERT INTO suppliers (
+    tenant_id, name, legal_name, rfc, email, phone, address, city, state, postal_code, notes
+  ) VALUES (
+    v_tid, v_name, v_legal, v_rfc, v_email, v_phone, v_address, v_city, v_state, v_zip, v_notes
+  ) RETURNING id INTO v_id;
+  SELECT to_jsonb(s) INTO v_row FROM suppliers s WHERE id = v_id;
+  RETURN core.rpc_created(
+    jsonb_build_object('supplier', v_row),
+    format('Proveedor %s registrado', v_name),
+    jsonb_build_object('fn', 'fn_supplier_create', 'id', v_id, 'tenant_id', v_tid)
+  );
+EXCEPTION
+  WHEN unique_violation THEN
+    RETURN core.rpc_err('CONFLICT', format('Ya existe un proveedor con RFC %s en este tenant', v_rfc),
+      jsonb_build_object('fn', 'fn_supplier_create', 'rfc', v_rfc));
+  WHEN OTHERS THEN
+    RETURN core.rpc_from_exception('fn_supplier_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-033h-fn-supplier-update splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_supplier_update(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_tid integer := core._cost_tenant_id(payload);
+  v_rfc text;
+  v_row jsonb;
+BEGIN
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_supplier_update: id es obligatorio',
+      jsonb_build_object('fn', 'fn_supplier_update', 'field', 'id'));
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM suppliers WHERE id = v_id AND tenant_id = v_tid) THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_supplier_update: proveedor id=%s no encontrado', v_id),
+      jsonb_build_object('fn', 'fn_supplier_update', 'id', v_id));
+  END IF;
+  v_rfc := upper(regexp_replace(coalesce(payload->>'rfc', ''), '\s+', '', 'g'));
+  IF payload ? 'rfc' AND v_rfc <> '' AND char_length(v_rfc) NOT IN (12, 13) THEN
+    RETURN core.rpc_err('VALIDATION', format('fn_supplier_update: RFC %s no tiene 12 o 13 caracteres', v_rfc),
+      jsonb_build_object('fn', 'fn_supplier_update', 'field', 'rfc'));
+  END IF;
+  UPDATE suppliers SET
+    name = CASE WHEN payload ? 'name' THEN coalesce(nullif(btrim(payload->>'name'), ''), name) ELSE name END,
+    legal_name = CASE WHEN payload ? 'legal_name' THEN coalesce(nullif(btrim(payload->>'legal_name'), ''), '') ELSE legal_name END,
+    rfc = CASE WHEN payload ? 'rfc' THEN v_rfc ELSE rfc END,
+    email = CASE WHEN payload ? 'email' THEN coalesce(nullif(btrim(payload->>'email'), ''), '') ELSE email END,
+    phone = CASE WHEN payload ? 'phone' THEN coalesce(nullif(btrim(payload->>'phone'), ''), '') ELSE phone END,
+    address = CASE WHEN payload ? 'address' THEN coalesce(nullif(btrim(payload->>'address'), ''), '') ELSE address END,
+    city = CASE WHEN payload ? 'city' THEN coalesce(nullif(btrim(payload->>'city'), ''), '') ELSE city END,
+    state = CASE WHEN payload ? 'state' THEN coalesce(nullif(btrim(payload->>'state'), ''), '') ELSE state END,
+    postal_code = CASE WHEN payload ? 'postal_code' THEN coalesce(nullif(btrim(payload->>'postal_code'), ''), '') ELSE postal_code END,
+    notes = CASE WHEN payload ? 'notes' THEN coalesce(nullif(btrim(payload->>'notes'), ''), '') ELSE notes END,
+    status = CASE WHEN payload ? 'status' THEN coalesce(nullif(btrim(payload->>'status'), ''), status) ELSE status END,
+    updated_at = now()
+  WHERE id = v_id AND tenant_id = v_tid;
+  SELECT to_jsonb(s) INTO v_row FROM suppliers s WHERE id = v_id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('supplier', v_row),
+    format('Proveedor id=%s actualizado', v_id),
+    jsonb_build_object('fn', 'fn_supplier_update', 'id', v_id)
+  );
+EXCEPTION
+  WHEN unique_violation THEN
+    RETURN core.rpc_err('CONFLICT', 'Ya existe otro proveedor con ese RFC en este tenant',
+      jsonb_build_object('fn', 'fn_supplier_update', 'id', v_id));
+  WHEN OTHERS THEN
+    RETURN core.rpc_from_exception('fn_supplier_update', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-033i-fn-measure-unit-list splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_measure_unit_list(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_rows jsonb;
+BEGIN
+  PERFORM core._measure_units_seed(v_tid);
+  SELECT COALESCE(jsonb_agg(to_jsonb(u) ORDER BY u.sort_order, u.code), '[]'::jsonb)
+    INTO v_rows
+    FROM measure_units u
+   WHERE u.tenant_id = v_tid
+     AND u.status = 'activo';
+  RETURN core.rpc_ok(
+    jsonb_build_object('units', v_rows, 'count', jsonb_array_length(v_rows)),
+    format('Unidades de medida del tenant %s: %s registro(s)', v_tid, jsonb_array_length(v_rows)),
+    jsonb_build_object('fn', 'fn_measure_unit_list', 'tenant_id', v_tid, 'count', jsonb_array_length(v_rows))
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_measure_unit_list', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-033j-fn-measure-unit-add splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_measure_unit_add(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_code text := lower(regexp_replace(btrim(COALESCE(payload->>'code', '')), '\s+', '', 'g'));
+  v_label text := COALESCE(NULLIF(btrim(payload->>'label'), ''), v_code);
+  v_id bigint;
+  v_row jsonb;
+BEGIN
+  IF v_code = '' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_measure_unit_add: el código de unidad es obligatorio',
+      jsonb_build_object('fn', 'fn_measure_unit_add', 'field', 'code'));
+  END IF;
+  PERFORM core._measure_units_seed(v_tid);
+  INSERT INTO measure_units (tenant_id, code, label, sort_order)
+  VALUES (v_tid, v_code, v_label, 500)
+  RETURNING id INTO v_id;
+  SELECT to_jsonb(u) INTO v_row FROM measure_units u WHERE id = v_id;
+  RETURN core.rpc_created(
+    jsonb_build_object('unit', v_row),
+    format('Unidad de medida %s (%s) agregada', v_label, v_code),
+    jsonb_build_object('fn', 'fn_measure_unit_add', 'id', v_id, 'tenant_id', v_tid)
+  );
+EXCEPTION
+  WHEN unique_violation THEN
+    RETURN core.rpc_err('CONFLICT', format('Ya existe la unidad %s en este tenant', v_code),
+      jsonb_build_object('fn', 'fn_measure_unit_add', 'code', v_code));
+  WHEN OTHERS THEN
+    RETURN core.rpc_from_exception('fn_measure_unit_add', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-033k-fn-expense-create-supplier splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_create(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_tid integer := core._cost_tenant_id(payload);
+  v_company_id bigint := NULLIF(payload->>'company_id', '')::bigint;
+  v_project_id bigint := NULLIF(payload->>'project_id', '')::bigint;
+  v_expense_date date := COALESCE(NULLIF(payload->>'expense_date', '')::date, CURRENT_DATE);
+  v_description text := coalesce(nullif(btrim(payload->>'description'), ''), '');
+  v_budget_item_id bigint := NULLIF(payload->>'budget_item_id', '')::bigint;
+  v_budget_chapter_id bigint := NULLIF(payload->>'budget_chapter_id', '')::bigint;
+  v_quantity numeric := COALESCE((payload->>'quantity')::numeric, 0);
+  v_unit text := coalesce(nullif(btrim(payload->>'unit'), ''), '');
+  v_unit_price numeric := COALESCE((payload->>'unit_price')::numeric, 0);
+  v_subtotal_in numeric := COALESCE((payload->>'subtotal')::numeric, 0);
+  v_iva_rate numeric;
+  v_tax_included boolean := COALESCE((payload->>'tax_included')::boolean, false);
+  v_total_in numeric := (payload->>'total')::numeric;
+  v_subtotal numeric; v_iva_amount numeric; v_total numeric;
+  v_is_deductible boolean := COALESCE((payload->>'is_deductible')::boolean, true);
+  v_counts_toward_budget boolean := COALESCE((payload->>'counts_toward_budget')::boolean, true);
+  v_supplier_id bigint := NULLIF(payload->>'supplier_id', '')::bigint;
+  v_supplier_name text := coalesce(nullif(btrim(payload->>'supplier_name'), ''), '');
+  v_supplier_rfc text := upper(coalesce(nullif(btrim(payload->>'supplier_rfc'), ''), ''));
+  v_notes text := coalesce(nullif(btrim(payload->>'notes'), ''), '');
+  v_created_by_id integer := NULLIF(payload->>'created_by_id', '')::integer;
+  v_created_by_name text := coalesce(nullif(btrim(payload->>'created_by_name'), ''), '');
+  v_id bigint;
+  v_warning jsonb;
+  v_row jsonb;
+BEGIN
+  IF v_company_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_create: company_id es obligatorio',
+      jsonb_build_object('fn', 'fn_expense_create', 'field', 'company_id'));
+  END IF;
+  IF v_description = '' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_create: description es obligatoria',
+      jsonb_build_object('fn', 'fn_expense_create', 'field', 'description'));
+  END IF;
+  IF NOT EXISTS (SELECT 1 FROM companies WHERE id = v_company_id) THEN
+    RETURN core.rpc_err('VALIDATION', format('fn_expense_create: empresa id=%s no encontrada', v_company_id),
+      jsonb_build_object('fn', 'fn_expense_create', 'company_id', v_company_id));
+  END IF;
+  IF v_project_id IS NOT NULL AND NOT EXISTS (SELECT 1 FROM projects WHERE id = v_project_id) THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_create: proyecto id=%s no encontrado', v_project_id),
+      jsonb_build_object('fn', 'fn_expense_create', 'project_id', v_project_id));
+  END IF;
+  IF v_supplier_id IS NOT NULL THEN
+    SELECT name, rfc INTO v_supplier_name, v_supplier_rfc
+      FROM suppliers
+     WHERE id = v_supplier_id AND tenant_id = v_tid AND status = 'activo';
+    IF NOT FOUND THEN
+      RETURN core.rpc_err('NOT_FOUND', format('fn_expense_create: proveedor id=%s no encontrado', v_supplier_id),
+        jsonb_build_object('fn', 'fn_expense_create', 'supplier_id', v_supplier_id));
+    END IF;
+  END IF;
+  IF v_subtotal_in <= 0 AND v_quantity > 0 AND v_unit_price > 0 THEN
+    v_subtotal_in := round(v_quantity * v_unit_price, 2);
+  END IF;
+  SELECT default_iva_rate INTO v_iva_rate FROM core._cost_settings(v_tid);
+  v_iva_rate := COALESCE((payload->>'iva_rate')::numeric, v_iva_rate);
+  SELECT c.subtotal, c.iva_amount, c.total INTO v_subtotal, v_iva_amount, v_total
+    FROM core._cost_calc_amounts(v_subtotal_in, v_iva_rate, v_tax_included, v_total_in) c;
+  IF v_budget_item_id IS NOT NULL THEN
+    SELECT chapter_id INTO v_budget_chapter_id FROM budget_items WHERE id = v_budget_item_id;
+  END IF;
+  INSERT INTO expense_entries (
+    tenant_id, company_id, project_id, expense_date, source, description,
+    supplier_id, supplier_name, supplier_rfc, budget_chapter_id, budget_item_id,
+    quantity, unit, unit_price, subtotal, iva_rate, iva_amount, total,
+    tax_included, is_deductible, counts_toward_budget, status,
+    created_by_id, created_by_name, notes
+  ) VALUES (
+    v_tid, v_company_id, v_project_id, v_expense_date, 'manual', v_description,
+    v_supplier_id, v_supplier_name, v_supplier_rfc, v_budget_chapter_id, v_budget_item_id,
+    v_quantity, v_unit, v_unit_price, v_subtotal, v_iva_rate, v_iva_amount, v_total,
+    v_tax_included, v_is_deductible, v_counts_toward_budget, 'confirmed',
+    v_created_by_id, v_created_by_name, v_notes
+  ) RETURNING id INTO v_id;
+  IF v_counts_toward_budget AND v_budget_item_id IS NOT NULL THEN
+    v_warning := core._cost_budget_warning(v_tid, v_budget_item_id, 0, 0);
+  END IF;
+  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
+  RETURN core.rpc_created(
+    jsonb_build_object('expense', v_row, 'budget_warning', v_warning),
+    format('Gasto registrado por %s (subtotal %s, IVA %s)', v_description, v_subtotal, v_iva_amount),
+    jsonb_build_object('fn', 'fn_expense_create', 'id', v_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_create', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-033l-grants endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core._measure_units_seed(integer) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_supplier_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_supplier_create(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_supplier_update(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_measure_unit_list(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_measure_unit_add(jsonb) TO panels_core_app;
+GRANT EXECUTE ON FUNCTION core.fn_expense_create(jsonb) TO panels_core_app;
diff --git a/db/core/changesets/034-fn-expense-update-reclassify.sql b/db/core/changesets/034-fn-expense-update-reclassify.sql
new file mode 100644
index 0000000..15e1c3b
--- /dev/null
+++ b/db/core/changesets/034-fn-expense-update-reclassify.sql
@@ -0,0 +1,111 @@
+--liquibase formatted sql
+-- PANELS · core · reclasificar gasto (concepto, proveedor, obra)
+
+--changeset panel:core-034a-fn-expense-update-reclassify splitStatements:false
+CREATE OR REPLACE FUNCTION core.fn_expense_update(payload jsonb)
+RETURNS jsonb
+LANGUAGE plpgsql
+SECURITY INVOKER
+SET search_path = core
+AS $$
+DECLARE
+  v_id bigint := NULLIF(payload->>'id', '')::bigint;
+  v_tid integer := core._cost_tenant_id(payload);
+  v_cur expense_entries%ROWTYPE;
+  v_warning jsonb;
+  v_row jsonb;
+  v_subtotal numeric; v_iva_amount numeric; v_total numeric;
+  v_line numeric;
+  v_supplier_id bigint;
+  v_supplier_name text;
+  v_supplier_rfc text;
+  v_budget_item_id bigint;
+  v_chapter_id bigint;
+BEGIN
+  IF v_id IS NULL THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_update: id es obligatorio',
+      jsonb_build_object('fn', 'fn_expense_update', 'field', 'id'));
+  END IF;
+  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
+  IF NOT FOUND THEN
+    RETURN core.rpc_err('NOT_FOUND', format('fn_expense_update: gasto id=%s no encontrado', v_id),
+      jsonb_build_object('fn', 'fn_expense_update', 'id', v_id));
+  END IF;
+  IF v_cur.is_locked OR v_cur.source <> 'manual' THEN
+    RETURN core.rpc_err('VALIDATION', 'fn_expense_update: solo se editan gastos manuales no bloqueados',
+      jsonb_build_object('fn', 'fn_expense_update', 'id', v_id, 'source', v_cur.source));
+  END IF;
+
+  IF payload ? 'supplier_id' THEN
+    v_supplier_id := NULLIF(payload->>'supplier_id', '')::bigint;
+    IF v_supplier_id IS NOT NULL THEN
+      SELECT name, rfc INTO v_supplier_name, v_supplier_rfc
+        FROM suppliers
+       WHERE id = v_supplier_id AND tenant_id = v_tid AND status = 'activo';
+      IF NOT FOUND THEN
+        RETURN core.rpc_err('NOT_FOUND', format('fn_expense_update: proveedor id=%s no encontrado', v_supplier_id),
+          jsonb_build_object('fn', 'fn_expense_update', 'supplier_id', v_supplier_id));
+      END IF;
+    ELSE
+      v_supplier_name := '';
+      v_supplier_rfc := '';
+    END IF;
+  END IF;
+
+  IF payload ? 'budget_item_id' THEN
+    v_budget_item_id := NULLIF(payload->>'budget_item_id', '')::bigint;
+    IF v_budget_item_id IS NOT NULL THEN
+      SELECT chapter_id INTO v_chapter_id FROM budget_items WHERE id = v_budget_item_id;
+    END IF;
+  END IF;
+
+  UPDATE expense_entries SET
+    expense_date = COALESCE(NULLIF(payload->>'expense_date', '')::date, expense_date),
+    description = COALESCE(nullif(btrim(payload->>'description'), ''), description),
+    project_id = CASE WHEN payload ? 'project_id' THEN NULLIF(payload->>'project_id', '')::bigint ELSE project_id END,
+    supplier_id = CASE WHEN payload ? 'supplier_id' THEN v_supplier_id ELSE supplier_id END,
+    supplier_name = CASE
+      WHEN payload ? 'supplier_id' THEN coalesce(v_supplier_name, '')
+      WHEN payload ? 'supplier_name' THEN coalesce(nullif(btrim(payload->>'supplier_name'), ''), '')
+      ELSE supplier_name END,
+    supplier_rfc = CASE
+      WHEN payload ? 'supplier_id' THEN coalesce(v_supplier_rfc, '')
+      WHEN payload ? 'supplier_rfc' THEN upper(coalesce(nullif(btrim(payload->>'supplier_rfc'), ''), ''))
+      ELSE supplier_rfc END,
+    budget_item_id = CASE WHEN payload ? 'budget_item_id' THEN v_budget_item_id ELSE budget_item_id END,
+    budget_chapter_id = CASE WHEN payload ? 'budget_item_id' THEN v_chapter_id ELSE budget_chapter_id END,
+    quantity = CASE WHEN payload ? 'quantity' THEN COALESCE((payload->>'quantity')::numeric, 0) ELSE quantity END,
+    unit = CASE WHEN payload ? 'unit' THEN coalesce(nullif(btrim(payload->>'unit'), ''), '') ELSE unit END,
+    unit_price = CASE WHEN payload ? 'unit_price' THEN COALESCE((payload->>'unit_price')::numeric, 0) ELSE unit_price END,
+    tax_included = CASE WHEN payload ? 'tax_included' THEN COALESCE((payload->>'tax_included')::boolean, false) ELSE tax_included END,
+    notes = CASE WHEN payload ? 'notes' THEN coalesce(nullif(btrim(payload->>'notes'), ''), '') ELSE notes END
+  WHERE id = v_id;
+  SELECT * INTO v_cur FROM expense_entries WHERE id = v_id;
+  v_line := CASE
+    WHEN v_cur.quantity > 0 AND v_cur.unit_price > 0 THEN round(v_cur.quantity * v_cur.unit_price, 2)
+    ELSE v_cur.subtotal
+  END;
+  SELECT c.subtotal, c.iva_amount, c.total INTO v_subtotal, v_iva_amount, v_total
+    FROM core._cost_calc_amounts(
+      v_line,
+      v_cur.iva_rate,
+      v_cur.tax_included,
+      CASE WHEN v_cur.tax_included THEN v_line ELSE NULL END
+    ) c;
+  UPDATE expense_entries SET subtotal = v_subtotal, iva_amount = v_iva_amount, total = v_total WHERE id = v_id;
+  IF v_cur.counts_toward_budget AND v_cur.budget_item_id IS NOT NULL THEN
+    v_warning := core._cost_budget_warning(v_tid, v_cur.budget_item_id, 0, 0);
+  END IF;
+  SELECT to_jsonb(e) INTO v_row FROM expense_entries e WHERE id = v_id;
+  RETURN core.rpc_ok(
+    jsonb_build_object('expense', v_row, 'budget_warning', v_warning),
+    format('Gasto id=%s actualizado', v_id),
+    jsonb_build_object('fn', 'fn_expense_update', 'id', v_id, 'budget_item_id', v_cur.budget_item_id)
+  );
+EXCEPTION WHEN OTHERS THEN
+  RETURN core.rpc_from_exception('fn_expense_update', SQLSTATE, SQLERRM);
+END;
+$$;
+
+--changeset panel:core-034b-fn-expense-update-grant endDelimiter:; splitStatements:true
+GRANT EXECUTE ON FUNCTION core.fn_expense_update(jsonb) TO panels_core_app;
diff --git a/web-panel/assets/css/desktop-v2.css b/web-panel/assets/css/desktop-v2.css
index 44ee5e9..aec53a5 100644
--- a/web-panel/assets/css/desktop-v2.css
+++ b/web-panel/assets/css/desktop-v2.css
@@ -1844,7 +1844,8 @@ html.dark .p-tieredmenu,
 html.dark .p-popover,
 html.dark .p-datepicker,
 html.dark .p-select-overlay,
-html.dark .p-multiselect-overlay {
+html.dark .p-multiselect-overlay,
+html.dark .p-autocomplete-overlay {
   --p-content-background: #111b2e;
 }
 
@@ -2165,7 +2166,8 @@ html.dark .p-select-label.p-placeholder {
 
 html.dark .p-select-overlay,
 html.dark .p-datepicker-panel,
-html.dark .p-multiselect-overlay {
+html.dark .p-multiselect-overlay,
+html.dark .p-autocomplete-overlay {
   background: #111b2e !important;
   border-color: #243044 !important;
   color: #e2e8f0 !important;
@@ -2237,6 +2239,58 @@ html.dark .p-dialog .p-dialog-header-icon {
 .cost-critical { background: #ffebee !important; color: #b42318 !important; }
 .cost-critical-text { color: #b42318; font-weight: 600; }
 
+.budget-item-picker-overlay.p-select-overlay,
+.budget-item-picker-overlay.p-autocomplete-overlay,
+.budget-item-picker-overlay {
+  overflow-x: hidden;
+  box-sizing: border-box;
+}
+.budget-item-picker-overlay .p-select-list,
+.budget-item-picker-overlay .p-autocomplete-list,
+.budget-item-picker-overlay ul {
+  width: 100%;
+  margin: 0;
+  padding: 4px 0;
+  list-style: none;
+}
+.budget-item-picker-overlay .p-select-option,
+.budget-item-picker-overlay .p-autocomplete-option,
+.budget-item-picker-overlay li {
+  white-space: normal;
+  overflow-wrap: anywhere;
+  align-items: flex-start;
+}
+.budget-item-picker .budget-item-value {
+  display: flex;
+  align-items: baseline;
+  gap: 8px;
+  min-width: 0;
+  max-width: 100%;
+}
+.budget-item-picker .budget-item-value-desc {
+  overflow: hidden;
+  text-overflow: ellipsis;
+  white-space: nowrap;
+  color: #5b6573;
+}
+.budget-item-option {
+  display: flex;
+  flex-direction: column;
+  gap: 2px;
+  min-width: 0;
+  max-width: 100%;
+}
+.budget-item-option-desc {
+  color: #5b6573;
+  font-size: 12px;
+  line-height: 1.35;
+  overflow-wrap: anywhere;
+}
+html.dark .budget-item-option-desc,
+html.dark .budget-item-picker .budget-item-value-desc {
+  color: #94a3b8;
+}
+
 /* Grouped menubar: single row, icons, card-style submenus. */
 .menubar.p-menubar {
   display: flex;
diff --git a/web-panel/components/BudgetItemPicker.vue b/web-panel/components/BudgetItemPicker.vue
index 2c0f777..08a1fdc 100644
--- a/web-panel/components/BudgetItemPicker.vue
+++ b/web-panel/components/BudgetItemPicker.vue
@@ -1,14 +1,35 @@
 <template>
-  <AutoComplete
-    v-model="selected"
-    :suggestions="filtered"
+  <Select
+    :model-value="modelValue ?? null"
+    :options="items"
     option-label="label"
+    option-value="id"
     placeholder="Buscar concepto del presupuesto..."
-    class="w-full"
-    force-selection
-    @complete="onSearch"
-    @item-select="onSelect"
-  />
+    filter
+    filter-placeholder="Clave o descripción"
+    show-clear
+    fluid
+    class="w-full budget-item-picker"
+    overlay-class="budget-item-picker-overlay"
+    panel-class="budget-item-picker-overlay"
+    empty-filter-message="Sin conceptos que coincidan"
+    empty-message="Esta obra no tiene partidas cargadas"
+    @update:model-value="onUpdate"
+  >
+    <template #value="{ value, placeholder }">
+      <span v-if="selected" class="budget-item-value">
+        <span class="identifier">{{ selected.code || "—" }}</span>
+        <span class="budget-item-value-desc">{{ selected.description }}</span>
+      </span>
+      <span v-else class="p-select-placeholder">{{ placeholder }}</span>
+    </template>
+    <template #option="{ option }">
+      <div class="budget-item-option">
+        <span class="identifier">{{ option.code || "—" }}</span>
+        <span class="budget-item-option-desc">{{ option.description }}</span>
+      </div>
+    </template>
+  </Select>
 </template>
 
 <script setup lang="ts">
@@ -29,8 +50,8 @@ type BudgetOption = {
 
 const { api } = useApi();
 const items = ref<BudgetOption[]>([]);
-const selected = ref<BudgetOption | null>(null);
-const filtered = ref<BudgetOption[]>([]);
+
+const selected = computed(() => items.value.find((i) => i.id === props.modelValue) ?? null);
 
 async function load() {
   if (!props.projectId) {
@@ -49,25 +70,13 @@ async function load() {
     amount: Number(row.amount ?? 0),
     label: [row.code, row.description].filter(Boolean).join(" — "),
   }));
-  filtered.value = items.value.slice(0, 30);
 }
 
-function onSearch(event: { query: string }) {
-  const q = event.query.toLowerCase();
-  filtered.value = items.value.filter((i) => i.label.toLowerCase().includes(q)).slice(0, 30);
-}
-
-function onSelect(event: { value: BudgetOption }) {
-  emit("update:modelValue", event.value?.id ?? null);
-  emit("select", event.value ?? null);
+function onUpdate(id: number | null) {
+  const option = id == null ? null : items.value.find((i) => i.id === id) ?? null;
+  emit("update:modelValue", option?.id ?? null);
+  emit("select", option);
 }
 
 watch(() => props.projectId, load, { immediate: true });
-watch(
-  () => props.modelValue,
-  (id) => {
-    if (!id) selected.value = null;
-    else selected.value = items.value.find((i) => i.id === id) ?? null;
-  },
-);
 </script>
diff --git a/web-panel/components/SupplierFormDialog.vue b/web-panel/components/SupplierFormDialog.vue
new file mode 100644
index 0000000..2710079
--- /dev/null
+++ b/web-panel/components/SupplierFormDialog.vue
@@ -0,0 +1,129 @@
+<template>
+  <Dialog
+    v-model:visible="visible"
+    :header="supplierId ? 'Editar proveedor' : 'Nuevo proveedor'"
+    modal
+    :style="{ width: '640px' }"
+  >
+    <div class="form-grid form-grid-compact">
+      <FormField label="Nombre comercial" required>
+        <InputText v-model="form.name" class="w-full" placeholder="Home Depot" />
+      </FormField>
+      <FormField label="Razón social">
+        <InputText v-model="form.legal_name" class="w-full" />
+      </FormField>
+      <FormField label="RFC">
+        <InputText v-model="form.rfc" class="w-full identifier-input" maxlength="13" placeholder="XAXX010101000" />
+      </FormField>
+      <FormField label="Teléfono">
+        <InputText v-model="form.phone" class="w-full" />
+      </FormField>
+      <FormField label="Correo">
+        <InputText v-model="form.email" class="w-full no-caps" />
+      </FormField>
+      <FormField label="Ciudad">
+        <InputText v-model="form.city" class="w-full" />
+      </FormField>
+      <FormField label="Domicilio" class="span-2">
+        <InputText v-model="form.address" class="w-full" />
+      </FormField>
+      <FormField label="Notas" class="span-2">
+        <Textarea v-model="form.notes" class="w-full" rows="2" auto-resize />
+      </FormField>
+    </div>
+    <Message v-if="error" severity="error" class="mt-3" :closable="false">{{ error }}</Message>
+    <template #footer>
+      <Button label="Cancelar" text @click="visible = false" />
+      <Button label="Guardar" icon="pi pi-check" :loading="saving" @click="save" />
+    </template>
+  </Dialog>
+</template>
+
+<script setup lang="ts">
+import FormField from "~/components/padron/FormField.vue";
+import { displayErrorMessage } from "~/composables/api-response";
+
+export type Supplier = {
+  id: number;
+  name: string;
+  legal_name?: string;
+  rfc?: string;
+  email?: string;
+  phone?: string;
+  address?: string;
+  city?: string;
+  state?: string;
+  postal_code?: string;
+  notes?: string;
+  status?: string;
+};
+
+const props = defineProps<{
+  modelValue: boolean;
+  supplier?: Supplier | null;
+}>();
+const emit = defineEmits<{
+  "update:modelValue": [boolean];
+  saved: [Supplier];
+}>();
+
+const { api } = useApi();
+const visible = computed({
+  get: () => props.modelValue,
+  set: (v: boolean) => emit("update:modelValue", v),
+});
+
+const empty = () => ({
+  name: "",
+  legal_name: "",
+  rfc: "",
+  email: "",
+  phone: "",
+  address: "",
+  city: "",
+  notes: "",
+});
+
+const form = reactive(empty());
+const error = ref("");
+const saving = ref(false);
+const supplierId = computed(() => props.supplier?.id ?? null);
+
+watch(
+  () => [props.modelValue, props.supplier] as const,
+  ([open, supplier]) => {
+    if (!open) return;
+    error.value = "";
+    Object.assign(form, empty(), supplier || {});
+  },
+);
+
+async function save() {
+  error.value = "";
+  if (!form.name.trim()) {
+    error.value = "El nombre del proveedor es obligatorio";
+    return;
+  }
+  saving.value = true;
+  try {
+    const payload = { ...form, rfc: form.rfc.trim().toUpperCase() };
+    const r = supplierId.value
+      ? await api<{ supplier?: Supplier; data?: { supplier?: Supplier } }>(`/v1/suppliers/${supplierId.value}`, {
+        method: "PATCH",
+        json: payload,
+      })
+      : await api<{ supplier?: Supplier; data?: { supplier?: Supplier } }>("/v1/suppliers", {
+        method: "POST",
+        json: payload,
+      });
+    const saved = r.supplier ?? r.data?.supplier;
+    if (!saved) throw new Error("No se recibió el proveedor guardado");
+    emit("saved", saved);
+    visible.value = false;
+  } catch (e) {
+    error.value = displayErrorMessage((e as { data?: unknown }).data ?? e);
+  } finally {
+    saving.value = false;
+  }
+}
+</script>
diff --git a/web-panel/composables/expenseAmounts.ts b/web-panel/composables/expenseAmounts.ts
new file mode 100644
index 0000000..ac016d7
--- /dev/null
+++ b/web-panel/composables/expenseAmounts.ts
@@ -0,0 +1,21 @@
+export function roundMoney(value: number) {
+  return Math.round((Number(value) || 0) * 100) / 100;
+}
+
+export function expenseAmounts(
+  quantity: number,
+  unitPrice: number,
+  taxIncluded: boolean,
+  ivaRate = 0.16,
+) {
+  const line = roundMoney(quantity * unitPrice);
+  const rate = Number(ivaRate) || 0.16;
+  if (taxIncluded) {
+    const total = line;
+    const subtotal = roundMoney(total / (1 + rate));
+    return { subtotal, ivaAmount: roundMoney(total - subtotal), total };
+  }
+  const subtotal = line;
+  const ivaAmount = roundMoney(subtotal * rate);
+  return { subtotal, ivaAmount, total: roundMoney(subtotal + ivaAmount) };
+}
diff --git a/web-panel/composables/useDesktop.ts b/web-panel/composables/useDesktop.ts
index d7db6ce..5b83a8e 100644
--- a/web-panel/composables/useDesktop.ts
+++ b/web-panel/composables/useDesktop.ts
@@ -87,7 +87,7 @@ export function useDesktop() {
   }) {
     tabLabel.value = opts.tab;
     if (opts.treeTitle != null) treeTitle.value = opts.treeTitle;
-    if (opts.ribbon) ribbon.value = opts.ribbon;
+    ribbon.value = opts.ribbon ?? [];
     if (opts.tree) tree.value = opts.tree;
     if (opts.treeKey != null) treeKey.value = opts.treeKey;
     if (opts.showTree != null) showTree.value = opts.showTree;
diff --git a/web-panel/pages/configuracion.vue b/web-panel/pages/configuracion.vue
index 0ed8383..6a5f05f 100644
--- a/web-panel/pages/configuracion.vue
+++ b/web-panel/pages/configuracion.vue
@@ -4,12 +4,16 @@
       <Chip v-if="tab === 'empresas'" :label="`${listedCompanies.length} empresas`" icon="pi pi-briefcase" />
       <Chip v-if="tab === 'empresas'" :label="`${subCompanies} subempresas`" icon="pi pi-th-large" />
       <Chip v-if="tab === 'nomina'" :label="`${units.length} unidades`" icon="pi pi-percentage" />
+      <Chip v-if="tab === 'proveedores'" :label="`${listedSuppliers.length} proveedores`" icon="pi pi-truck" />
+      <Chip v-if="tab === 'unidades'" :label="`${listedMeasureUnits.length} unidades`" icon="pi pi-box" />
       <Chip v-if="tab === 'riesgos'" :label="`${listedRisks.length} riesgos`" icon="pi pi-exclamation-triangle" />
       <Chip v-if="tab === 'temas'" :label="`${listedThemes.length} temas`" icon="pi pi-palette" />
     </DeskTableBar>
     <Tabs v-model:value="tab">
       <TabList>
         <Tab value="empresas">Empresas</Tab>
+        <Tab value="proveedores">Proveedores</Tab>
+        <Tab value="unidades">Unidades</Tab>
         <Tab value="nomina">Nómina</Tab>
         <Tab value="riesgos">Riesgos</Tab>
         <Tab value="temas">Temas de gafete</Tab>
@@ -74,6 +78,7 @@
             </div>
           </div>
           <h3 class="mt-4">Unidades de destajo</h3>
+          <p class="muted">Solo para destajo de nómina. Las unidades de gastos y presupuesto están en <strong>Unidades</strong>.</p>
           <DataTable :value="units" class="mt-2" empty-message="Sin unidades">
             <Column field="code" header="Código" />
             <Column field="label" header="Nombre" />
@@ -90,6 +95,51 @@
             </div>
           </div>
         </TabPanel>
+        <TabPanel value="proveedores">
+          <Message severity="info" :closable="false">
+            Catálogo de proveedores para capturar gastos. En Gastos solo se selecciona; aquí se guardan nombre, RFC y datos generales.
+          </Message>
+          <DataTable :value="listedSuppliers" class="mt-3" data-key="id" paginator :rows="15" empty-message="No hay proveedores. Use Nuevo proveedor.">
+            <Column field="name" header="Nombre" />
+            <Column field="legal_name" header="Razón social">
+              <template #body="{ data }">{{ data.legal_name || "—" }}</template>
+            </Column>
+            <Column field="rfc" header="RFC">
+              <template #body="{ data }"><span class="identifier">{{ data.rfc || "—" }}</span></template>
+            </Column>
+            <Column field="phone" header="Teléfono">
+              <template #body="{ data }">{{ data.phone || "—" }}</template>
+            </Column>
+            <Column field="email" header="Correo">
+              <template #body="{ data }">{{ data.email || "—" }}</template>
+            </Column>
+            <Column header="" header-style="width: 5rem">
+              <template #body="{ data }">
+                <Button icon="pi pi-pencil" text rounded size="small" aria-label="Editar" @click="openSupplier(data)" />
+              </template>
+            </Column>
+          </DataTable>
+        </TabPanel>
+        <TabPanel value="unidades">
+          <Message severity="info" :closable="false">
+            Unidades de medida para gastos (pieza, m², bulto…). Distintas de las unidades de destajo de nómina.
+          </Message>
+          <DataTable :value="listedMeasureUnits" class="mt-3" data-key="code" paginator :rows="15" empty-message="Sin unidades">
+            <Column field="code" header="Código" />
+            <Column field="label" header="Nombre" />
+          </DataTable>
+          <div class="company-form-grid mt-3" style="max-width: 36rem">
+            <FormField label="Código">
+              <InputText v-model="measureUnitForm.code" class="w-full" placeholder="bulto" />
+            </FormField>
+            <FormField label="Nombre">
+              <InputText v-model="measureUnitForm.label" class="w-full" placeholder="Bulto" />
+            </FormField>
+            <div>
+              <Button label="Agregar unidad" icon="pi pi-plus" outlined @click="addMeasureUnit" />
+            </div>
+          </div>
+        </TabPanel>
         <TabPanel value="riesgos">
           <DataTable :value="listedRisks" paginator :rows="15">
             <Column field="code" header="Barra gafete" />
@@ -215,12 +265,15 @@
         <Button v-if="formTab === 'datos'" :label="editing ? 'Guardar' : 'Crear'" icon="pi pi-check" :loading="saving" @click="save" />
       </template>
     </Dialog>
+
+    <SupplierFormDialog v-model="showSupplierForm" :supplier="editingSupplier" @saved="onSupplierSaved" />
   </div>
 </template>
 
 <script setup lang="ts">
 import FormField from "~/components/padron/FormField.vue";
 import CompanyDocuments from "~/components/CompanyDocuments.vue";
+import SupplierFormDialog, { type Supplier } from "~/components/SupplierFormDialog.vue";
 import type { CompanyOption } from "~/types/padron";
 
 const emptyForm = () => ({
@@ -258,6 +311,11 @@ const payroll = reactive({
 });
 const units = ref<{ code: string; label: string }[]>([]);
 const unitForm = reactive({ code: "", label: "" });
+const suppliers = ref<Supplier[]>([]);
+const measureUnits = ref<{ code: string; label: string }[]>([]);
+const measureUnitForm = reactive({ code: "", label: "" });
+const showSupplierForm = ref(false);
+const editingSupplier = ref<Supplier | null>(null);
 const savingPayroll = ref(false);
 const showForm = ref(false);
 const saving = ref(false);
@@ -293,7 +351,17 @@ const claseRiesgoOpts = [
 const principal = computed(() => companies.value.find((company) => company.kind === "principal"));
 const { tableQ, matches } = useTableSearch();
 const searchPlaceholder = computed(() =>
-  tab.value === "riesgos" ? "Buscar riesgo o color" : tab.value === "temas" ? "Buscar tema" : tab.value === "nomina" ? "Nómina y destajo" : "Buscar empresa, RFC o código",
+  tab.value === "riesgos"
+    ? "Buscar riesgo o color"
+    : tab.value === "temas"
+      ? "Buscar tema"
+      : tab.value === "nomina"
+        ? "Nómina y destajo"
+        : tab.value === "proveedores"
+          ? "Buscar proveedor o RFC"
+          : tab.value === "unidades"
+            ? "Buscar unidad"
+            : "Buscar empresa, RFC o código",
 );
 const listedCompanies = computed(() =>
   companies.value.filter((company) =>
@@ -315,6 +383,12 @@ const listedCompanies = computed(() =>
 const subCompanies = computed(() => listedCompanies.value.filter((company) => company.kind !== "principal").length);
 const listedRisks = computed(() => risks.value.filter((risk) => matches(risk.code, risk.label, risk.color)));
 const listedThemes = computed(() => themes.value.filter((theme) => matches(theme.id, theme.name, theme.layout)));
+const listedSuppliers = computed(() =>
+  suppliers.value.filter((s) => matches(s.name, s.legal_name, s.rfc, s.email, s.phone, s.city)),
+);
+const listedMeasureUnits = computed(() =>
+  measureUnits.value.filter((u) => matches(u.code, u.label)),
+);
 
 function regimenLabel(code?: string | null) {
   if (!code) return "—";
@@ -344,6 +418,18 @@ async function load() {
   payroll.loan_commission_pct = Number(pay.settings.loan_commission_pct);
   payroll.loan_small_max = Number(pay.settings.loan_small_max);
   units.value = pay.units || [];
+  try {
+    const sup = await api<{ suppliers?: Supplier[]; data?: { suppliers?: Supplier[] } }>("/v1/suppliers");
+    suppliers.value = sup.suppliers ?? sup.data?.suppliers ?? [];
+  } catch {
+    suppliers.value = [];
+  }
+  try {
+    const mu = await api<{ units?: { code: string; label: string }[]; data?: { units?: { code: string; label: string }[] } }>("/v1/measure-units");
+    measureUnits.value = mu.units ?? mu.data?.units ?? [];
+  } catch {
+    measureUnits.value = [];
+  }
   syncChrome();
 }
 
@@ -367,6 +453,30 @@ async function addUnit() {
   await load();
 }
 
+async function addMeasureUnit() {
+  if (!measureUnitForm.code.trim()) return;
+  await api("/v1/measure-units", { method: "POST", json: { code: measureUnitForm.code, label: measureUnitForm.label } });
+  measureUnitForm.code = "";
+  measureUnitForm.label = "";
+  toast.add({ severity: "success", summary: "Unidad de medida agregada", life: 1600 });
+  await load();
+}
+
+function openNewSupplier() {
+  editingSupplier.value = null;
+  showSupplierForm.value = true;
+}
+
+function openSupplier(row: Supplier) {
+  editingSupplier.value = row;
+  showSupplierForm.value = true;
+}
+
+async function onSupplierSaved() {
+  toast.add({ severity: "success", summary: "Proveedor guardado", life: 1600 });
+  await load();
+}
+
 function openNew() {
   editing.value = null;
   formTab.value = "datos";
@@ -474,10 +584,12 @@ function syncChrome() {
     showDetail: false,
     treeKey: tab.value,
     onTreeSelect: (key) => {
-      if (key === "empresas" || key === "riesgos" || key === "temas" || key === "nomina") tab.value = key;
+      if (["empresas", "proveedores", "unidades", "riesgos", "temas", "nomina"].includes(key)) tab.value = key;
     },
     tree: [
       { key: "empresas", label: "Empresas", icon: "pi pi-briefcase", data: { count: companies.value.length } },
+      { key: "proveedores", label: "Proveedores", icon: "pi pi-truck", data: { count: suppliers.value.length } },
+      { key: "unidades", label: "Unidades", icon: "pi pi-box", data: { count: measureUnits.value.length } },
       { key: "nomina", label: "Nómina", icon: "pi pi-wallet" },
       { key: "riesgos", label: "Riesgos", icon: "pi pi-exclamation-triangle", data: { count: risks.value.length } },
       { key: "temas", label: "Temas de gafete", icon: "pi pi-palette", data: { count: themes.value.length } },
@@ -488,6 +600,7 @@ function syncChrome() {
         label: "Acciones",
         items: [
           { key: "alta", label: "Nueva subempresa", icon: "pi pi-plus", disabled: tab.value !== "empresas", command: openNew },
+          { key: "proveedor", label: "Nuevo proveedor", icon: "pi pi-plus", disabled: tab.value !== "proveedores", command: openNewSupplier },
         ],
       },
       {
@@ -502,7 +615,7 @@ onMounted(load);
 watch(
   () => String(route.query.tab || ""),
   (key) => {
-    if (key === "empresas" || key === "riesgos" || key === "temas" || key === "nomina") tab.value = key;
+    if (["empresas", "proveedores", "unidades", "riesgos", "temas", "nomina"].includes(key)) tab.value = key;
   },
   { immediate: true },
 );
diff --git a/web-panel/pages/control-presupuesto.vue b/web-panel/pages/control-presupuesto.vue
index 99f4a67..8054868 100644
--- a/web-panel/pages/control-presupuesto.vue
+++ b/web-panel/pages/control-presupuesto.vue
@@ -6,6 +6,16 @@
       <Chip v-if="summary" :label="money(summary.executed_subtotal)" icon="pi pi-wallet" />
     </DeskTableBar>
 
+    <Message
+      v-if="summary && items.length && Number(summary.executed_subtotal) === 0"
+      severity="info"
+      :closable="false"
+      class="mb-3"
+    >
+      Esta pantalla compara presupuesto contra lo ejecutado. Los gastos se capturan en
+      <strong>Gastos</strong>, ligados a un concepto. Use «Registrar gasto» o haga clic en un renglón.
+    </Message>
+
     <div v-if="summary" class="kpi-row mb-3">
       <div class="kpi-card">
         <span class="kpi-label">Presupuesto</span>
@@ -38,6 +48,7 @@
       scroll-height="flex"
       table-style="min-width: 72rem"
       empty-message="Seleccione una obra con presupuesto cargado."
+      @row-click="onRowClick"
     >
       <Column field="code" header="Clave" style="width: 7rem">
         <template #body="{ data }"><span class="identifier">{{ data.code || "—" }}</span></template>
@@ -91,6 +102,7 @@ type Summary = {
 const desk = useDesktop();
 const { api } = useApi();
 const route = useRoute();
+const perms = usePermissions();
 
 const tableQ = ref("");
 const projects = ref<{ id: number; name: string }[]>([]);
@@ -99,6 +111,7 @@ const summary = ref<Summary | null>(null);
 
 const projectId = computed(() => Number(route.query.project_id || 0) || projects.value[0]?.id || 0);
 const projectName = computed(() => projects.value.find((p) => p.id === projectId.value)?.name || "Sin obra");
+const canCreateExpense = computed(() => perms.can("expenses.create"));
 const filteredItems = computed(() => {
   const q = tableQ.value.toLowerCase();
   return items.value.filter((i) => !q || [i.code, i.description].join(" ").toLowerCase().includes(q));
@@ -108,13 +121,33 @@ function money(v: number) {
   return new Intl.NumberFormat("es-MX", { style: "currency", currency: "MXN" }).format(Number(v || 0));
 }
 
+function goGastos(opts?: { nuevo?: boolean; budgetItemId?: number }) {
+  if (!projectId.value) return;
+  const qs = new URLSearchParams({ project_id: String(projectId.value) });
+  if (opts?.nuevo) qs.set("nuevo", "1");
+  if (opts?.budgetItemId) qs.set("budget_item_id", String(opts.budgetItemId));
+  navigateTo(`/gastos?${qs}`);
+}
+
+function onRowClick(e: { data: ControlItem }) {
+  if (!canCreateExpense.value) {
+    goGastos();
+    return;
+  }
+  goGastos({ nuevo: true, budgetItemId: e.data.id });
+}
+
 async function loadProjects() {
   const r = await api<{ projects?: { id: number; name: string }[] }>("/v1/projects");
   projects.value = r.projects ?? [];
 }
 
 async function loadControl() {
-  if (!projectId.value) return;
+  if (!projectId.value) {
+    summary.value = null;
+    items.value = [];
+    return;
+  }
   const [s, i] = await Promise.all([
     api<{ data?: Summary }>(`/v1/projects/${projectId.value}/cost-control/summary`),
     api<{ data?: { items?: ControlItem[] } }>(`/v1/projects/${projectId.value}/cost-control/items`),
@@ -123,20 +156,67 @@ async function loadControl() {
   items.value = i.data?.items ?? [];
 }
 
-onMounted(async () => {
-  await loadProjects();
+function syncChrome() {
   desk.configure({
     tab: "Control presupuesto",
     treeTitle: "Obras",
+    showTree: true,
+    showDetail: false,
+    treeKey: projectId.value ? `p:${projectId.value}` : "",
+    countLabel: projectId.value ? `${items.value.length} conceptos` : "",
     tree: projects.value.map((p) => ({ key: `p:${p.id}`, label: p.name, icon: "pi pi-building" })),
     onTreeSelect: (key) => {
       if (key.startsWith("p:")) navigateTo(`/control-presupuesto?project_id=${key.slice(2)}`);
     },
+    ribbon: [
+      {
+        key: "control",
+        label: "Control",
+        items: [
+          {
+            key: "gasto",
+            label: "Registrar gasto",
+            icon: "pi pi-plus",
+            disabled: !projectId.value || !canCreateExpense.value,
+            title: canCreateExpense.value
+              ? "Captura un gasto ligado a un concepto del presupuesto"
+              : "Sin permiso para capturar gastos",
+            command: () => goGastos({ nuevo: true }),
+          },
+          {
+            key: "gastos",
+            label: "Ver gastos",
+            icon: "pi pi-list",
+            disabled: !projectId.value,
+            command: () => goGastos(),
+          },
+        ],
+      },
+      {
+        key: "vista",
+        label: "Vista",
+        items: [
+          { key: "refresh", label: "Actualizar", icon: "pi pi-refresh", disabled: !projectId.value, command: loadControl },
+        ],
+      },
+    ],
   });
+}
+
+onMounted(async () => {
+  await loadProjects();
+  if (!route.query.project_id && projectId.value) {
+    await navigateTo(`/control-presupuesto?project_id=${projectId.value}`, { replace: true });
+  }
+  syncChrome();
   await loadControl();
+  syncChrome();
 });
 
-watch(projectId, loadControl);
+watch(projectId, async () => {
+  await loadControl();
+  syncChrome();
+});
 </script>
 
 <style scoped>
@@ -150,4 +230,5 @@ watch(projectId, loadControl);
 }
 .kpi-label { display: block; font-size: 11px; color: #748095; margin-bottom: 4px; }
 .cost-critical-text { color: #b42318; font-weight: 600; }
+.control-page :deep(.p-datatable-tbody > tr) { cursor: pointer; }
 </style>
diff --git a/web-panel/pages/gastos.vue b/web-panel/pages/gastos.vue
index df10f9b..168cc69 100644
--- a/web-panel/pages/gastos.vue
+++ b/web-panel/pages/gastos.vue
@@ -3,7 +3,9 @@
     <DeskTableBar v-model="tableQ" placeholder="Buscar descripción, proveedor o concepto">
       <Chip :label="projectLabel" icon="pi pi-building" />
       <Chip :label="`${listed.length} gastos`" icon="pi pi-list" />
+      <Chip :label="`${unclassifiedCount} sin clasificar`" icon="pi pi-question-circle" />
       <Chip :label="money(totalSubtotal)" icon="pi pi-wallet" />
+      <SelectButton v-model="listFilter" :options="listFilterOpts" option-label="label" option-value="value" :allow-empty="false" />
     </DeskTableBar>
 
     <Message v-if="budgetWarning" :severity="budgetWarning.level === 'critical' ? 'error' : 'warn'" :closable="true" class="mb-3">
@@ -11,20 +13,28 @@
     </Message>
 
     <DataTable
+      v-model:selection="selected"
       :value="listed"
       data-key="id"
       paginator
       :rows="25"
       empty-message="No hay gastos en el periodo seleccionado."
+      selection-mode="single"
+      meta-key-selection="false"
       scrollable
       scroll-height="flex"
       table-style="min-width: 56rem"
+      @row-click="onRow"
+      @row-dblclick="(e: { data: Expense }) => openEdit(e.data)"
     >
       <Column field="expense_date" header="Fecha" sortable style="width: 7rem" />
       <Column field="description" header="Descripción" sortable />
       <Column field="supplier_name" header="Proveedor" sortable style="width: 10rem" />
-      <Column field="budget_item_code" header="Concepto" style="width: 8rem">
-        <template #body="{ data }"><span class="identifier">{{ data.budget_item_code || "—" }}</span></template>
+      <Column field="budget_item_code" header="Concepto" style="width: 10rem">
+        <template #body="{ data }">
+          <Tag v-if="!data.budget_item_id" value="Sin clasificar" severity="warn" />
+          <span v-else class="identifier">{{ data.budget_item_code || "—" }}</span>
+        </template>
       </Column>
       <Column field="subtotal" header="Subtotal" sortable style="width: 9rem">
         <template #body="{ data }">{{ money(data.subtotal) }}</template>
@@ -38,7 +48,7 @@
       <Column field="source" header="Origen" style="width: 7rem" />
     </DataTable>
 
-    <Dialog v-model:visible="showForm" header="Nuevo gasto" modal :style="{ width: '720px' }">
+    <Dialog v-model:visible="showForm" :header="editingId ? 'Editar gasto' : 'Nuevo gasto'" modal :style="{ width: '720px' }">
       <div class="form-grid form-grid-compact">
         <FormField label="Empresa" required>
           <Select v-model="form.company_id" :options="companies" option-label="name" option-value="id" class="w-full" />
@@ -47,47 +57,106 @@
           <Select v-model="form.project_id" :options="projects" option-label="name" option-value="id" show-clear placeholder="Gasto de empresa" class="w-full" />
         </FormField>
         <FormField label="Fecha" required>
-          <InputText v-model="form.expense_date" type="date" class="w-full" />
+          <DatePicker v-model="expenseDate" date-format="dd/mm/yy" show-icon class="w-full" />
         </FormField>
         <FormField label="Concepto presupuesto" class="span-2">
-          <BudgetItemPicker v-if="form.project_id" v-model="form.budget_item_id" :project-id="form.project_id" />
+          <BudgetItemPicker
+            v-if="form.project_id"
+            v-model="form.budget_item_id"
+            :project-id="form.project_id"
+            @select="onBudgetSelect"
+          />
           <InputText v-else disabled placeholder="Seleccione una obra para ligar concepto" class="w-full" />
         </FormField>
         <FormField label="Descripción" class="span-2" required>
           <Textarea v-model="form.description" class="w-full" rows="2" auto-resize />
         </FormField>
-        <FormField label="Proveedor">
-          <InputText v-model="form.supplier_name" class="w-full" />
-        </FormField>
-        <FormField label="RFC proveedor">
-          <InputText v-model="form.supplier_rfc" class="w-full identifier-input" />
+        <FormField label="Proveedor" class="span-2">
+          <div class="flex gap-2 align-items-center">
+            <Select
+              v-model="form.supplier_id"
+              :options="supplierOptions"
+              option-label="label"
+              option-value="id"
+              placeholder="Seleccione proveedor"
+              filter
+              show-clear
+              class="w-full"
+            />
+            <Button icon="pi pi-plus" outlined aria-label="Nuevo proveedor" title="Nuevo proveedor" @click="showSupplierForm = true" />
+          </div>
+          <small v-if="selectedSupplierRfc" class="muted">RFC {{ selectedSupplierRfc }}</small>
         </FormField>
         <FormField label="Cantidad">
           <InputNumber v-model="form.quantity" :min="0" :max-fraction-digits="4" class="w-full" />
         </FormField>
         <FormField label="Unidad">
-          <InputText v-model="form.unit" class="w-full" />
+          <div class="flex gap-2 align-items-center">
+            <Select
+              v-model="form.unit"
+              :options="units"
+              option-label="label"
+              option-value="code"
+              placeholder="Seleccione unidad"
+              filter
+              show-clear
+              class="w-full"
+            />
+            <Button icon="pi pi-plus" outlined aria-label="Nueva unidad" title="Nueva unidad" @click="showUnitForm = true" />
+          </div>
         </FormField>
         <FormField label="Precio unitario">
           <InputNumber v-model="form.unit_price" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
         </FormField>
         <FormField label="Subtotal">
-          <InputNumber v-model="form.subtotal" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
+          <InputNumber :model-value="computedAmounts.subtotal" mode="currency" currency="MXN" locale="es-MX" class="w-full" readonly />
         </FormField>
-        <FormField label="IVA incluido en total">
-          <Checkbox v-model="form.tax_included" binary />
+        <FormField label="IVA incluido en el precio">
+          <div class="flex align-items-center gap-2">
+            <Checkbox v-model="form.tax_included" binary input-id="tax-included" />
+            <label for="tax-included" class="muted">El precio ya trae IVA</label>
+          </div>
+        </FormField>
+        <FormField label="IVA">
+          <InputNumber :model-value="computedAmounts.ivaAmount" mode="currency" currency="MXN" locale="es-MX" class="w-full" readonly />
         </FormField>
         <FormField label="Total con IVA">
-          <InputNumber v-model="form.total" mode="currency" currency="MXN" locale="es-MX" class="w-full" />
+          <InputNumber :model-value="computedAmounts.total" mode="currency" currency="MXN" locale="es-MX" class="w-full" readonly />
         </FormField>
         <FormField label="Comprobante PDF" class="span-2">
-          <input type="file" accept="application/pdf" @change="onFile" />
+          <FileUpload
+            mode="basic"
+            :auto="false"
+            choose-label="Seleccionar PDF"
+            accept="application/pdf,.pdf"
+            custom-upload
+            @select="onPickReceipt"
+          />
+          <div class="muted mt-1">{{ receiptFile ? receiptFile.name : "Ningún archivo seleccionado" }}</div>
         </FormField>
       </div>
       <Message v-if="formError" severity="error" class="mt-3" :closable="false">{{ formError }}</Message>
       <template #footer>
         <Button label="Cancelar" text @click="showForm = false" />
-        <Button label="Guardar" icon="pi pi-check" @click="save" />
+        <Button :label="editingId ? 'Guardar cambios' : 'Guardar'" icon="pi pi-check" @click="save" />
+      </template>
+    </Dialog>
+
+    <SupplierFormDialog v-model="showSupplierForm" @saved="onSupplierSaved" />
+
+    <Dialog v-model:visible="showUnitForm" header="Nueva unidad" modal :style="{ width: '420px' }">
+      <div class="form-grid form-grid-compact">
+        <FormField label="Código" required>
+          <InputText v-model="unitForm.code" class="w-full identifier-input" placeholder="bulto" />
+        </FormField>
+        <FormField label="Nombre" required>
+          <InputText v-model="unitForm.label" class="w-full" placeholder="Bulto" />
+        </FormField>
+      </div>
+      <Message v-if="unitError" severity="error" class="mt-3" :closable="false">{{ unitError }}</Message>
+      <template #footer>
+        <Button label="Cancelar" text @click="showUnitForm = false" />
+        <Button label="Guardar" icon="pi pi-check" @click="saveUnit" />
       </template>
     </Dialog>
   </div>
@@ -96,14 +165,24 @@
 <script setup lang="ts">
 import FormField from "~/components/padron/FormField.vue";
 import BudgetItemPicker from "~/components/BudgetItemPicker.vue";
+import SupplierFormDialog, { type Supplier } from "~/components/SupplierFormDialog.vue";
 import { displayErrorMessage } from "~/composables/api-response";
+import { expenseAmounts } from "~/composables/expenseAmounts";
 
 type Expense = {
   id: number;
   expense_date: string;
   description: string;
   supplier_name: string;
+  supplier_id?: number | null;
+  budget_item_id?: number | null;
   budget_item_code?: string;
+  company_id?: number | null;
+  quantity?: number;
+  unit?: string;
+  unit_price?: number;
+  tax_included?: boolean;
+  is_locked?: boolean;
   subtotal: number;
   iva_amount: number;
   total: number;
@@ -115,15 +194,31 @@ const desk = useDesktop();
 const { api } = useApi();
 const toast = useToast();
 const route = useRoute();
+const perms = usePermissions();
 
 const tableQ = ref("");
 const expenses = ref<Expense[]>([]);
 const companies = ref<{ id: number; name: string }[]>([]);
 const projects = ref<{ id: number; name: string }[]>([]);
+const suppliers = ref<Supplier[]>([]);
+const units = ref<{ code: string; label: string }[]>([]);
 const showForm = ref(false);
+const showSupplierForm = ref(false);
+const showUnitForm = ref(false);
 const formError = ref("");
+const unitError = ref("");
 const budgetWarning = ref<{ level: string; message: string } | null>(null);
 const receiptFile = ref<File | null>(null);
+const ivaRate = ref(0.16);
+const editingId = ref<number | null>(null);
+const selected = ref<Expense | null>(null);
+const listFilter = ref<"all" | "unclassified">("all");
+const listFilterOpts = [
+  { label: "Todos", value: "all" },
+  { label: "Sin clasificar", value: "unclassified" },
+];
+const canCreateExpense = computed(() => perms.can("expenses.create"));
+const canUpdateExpense = computed(() => perms.can("expenses.update"));
 
 const form = reactive({
   company_id: null as number | null,
@@ -131,16 +226,37 @@ const form = reactive({
   expense_date: new Date().toISOString().slice(0, 10),
   budget_item_id: null as number | null,
   description: "",
-  supplier_name: "",
-  supplier_rfc: "",
+  supplier_id: null as number | null,
   quantity: 0,
   unit: "",
   unit_price: 0,
-  subtotal: 0,
-  total: 0,
   tax_included: false,
 });
 
+const unitForm = reactive({ code: "", label: "" });
+
+const expenseDate = computed({
+  get: () => parseDate(form.expense_date),
+  set: (value: Date | null) => {
+    form.expense_date = isoDate(value) || new Date().toISOString().slice(0, 10);
+  },
+});
+
+const computedAmounts = computed(() =>
+  expenseAmounts(form.quantity, form.unit_price, form.tax_included, ivaRate.value),
+);
+
+const supplierOptions = computed(() =>
+  suppliers.value.map((s) => ({
+    ...s,
+    label: s.rfc ? `${s.name} · ${s.rfc}` : s.name,
+  })),
+);
+
+const selectedSupplierRfc = computed(() =>
+  suppliers.value.find((s) => s.id === form.supplier_id)?.rfc || "",
+);
+
 const projectId = computed(() => Number(route.query.project_id || 0) || null);
 const projectLabel = computed(() => {
   const p = projects.value.find((x) => x.id === projectId.value);
@@ -148,19 +264,169 @@ const projectLabel = computed(() => {
 });
 const listed = computed(() => {
   const q = tableQ.value.toLowerCase();
-  return expenses.value.filter((e) =>
-    !q || [e.description, e.supplier_name, e.budget_item_code].join(" ").toLowerCase().includes(q),
-  );
+  return expenses.value.filter((e) => {
+    if (listFilter.value === "unclassified" && e.budget_item_id) return false;
+    return !q || [e.description, e.supplier_name, e.budget_item_code].join(" ").toLowerCase().includes(q);
+  });
 });
+const unclassifiedCount = computed(() => expenses.value.filter((e) => !e.budget_item_id).length);
 const totalSubtotal = computed(() => listed.value.reduce((s, e) => s + Number(e.subtotal || 0), 0));
+const canEditSelected = computed(() =>
+  Boolean(selected.value && canUpdateExpense.value && isEditable(selected.value)),
+);
 
 function money(v: number) {
   return new Intl.NumberFormat("es-MX", { style: "currency", currency: "MXN" }).format(Number(v || 0));
 }
 
-function onFile(e: Event) {
-  const input = e.target as HTMLInputElement;
-  receiptFile.value = input.files?.[0] ?? null;
+function parseDate(value: unknown): Date | null {
+  const raw = String(value || "").slice(0, 10);
+  if (!/^\d{4}-\d{2}-\d{2}$/.test(raw)) return null;
+  const [year, month, day] = raw.split("-").map(Number);
+  return new Date(year, month - 1, day);
+}
+
+function isoDate(value: Date | null) {
+  if (!value) return "";
+  const year = value.getFullYear();
+  const month = String(value.getMonth() + 1).padStart(2, "0");
+  const day = String(value.getDate()).padStart(2, "0");
+  return `${year}-${month}-${day}`;
+}
+
+function onPickReceipt(event: { files: File[] }) {
+  receiptFile.value = event.files?.[0] || null;
+}
+
+function onBudgetSelect(item: { unit?: string } | null) {
+  const code = String(item?.unit || "").trim().toLowerCase();
+  if (code && units.value.some((u) => u.code === code)) form.unit = code;
+}
+
+function onSupplierSaved(supplier: Supplier) {
+  suppliers.value = [...suppliers.value.filter((s) => s.id !== supplier.id), supplier]
+    .sort((a, b) => a.name.localeCompare(b.name, "es"));
+  form.supplier_id = supplier.id;
+}
+
+function isEditable(row: Expense) {
+  return row.source === "manual" && !row.is_locked;
+}
+
+function resetForm() {
+  form.company_id = companies.value[0]?.id ?? null;
+  form.project_id = projectId.value;
+  form.expense_date = isoDate(new Date());
+  form.budget_item_id = Number(route.query.budget_item_id || 0) || null;
+  form.description = "";
+  form.supplier_id = null;
+  form.quantity = 0;
+  form.unit = "";
+  form.unit_price = 0;
+  form.tax_included = false;
+  receiptFile.value = null;
+  formError.value = "";
+}
+
+function openNew() {
+  editingId.value = null;
+  resetForm();
+  showForm.value = true;
+}
+
+function onRow(e: { data: Expense }) {
+  selected.value = e.data;
+}
+
+async function openEdit(row: Expense) {
+  selected.value = row;
+  if (!canUpdateExpense.value) return;
+  if (!isEditable(row)) {
+    toast.add({
+      severity: "info",
+      summary: "Este gasto no se edita aquí",
+      detail: row.source === "manual" ? "Está bloqueado" : "Viene de nómina o destajo",
+      life: 3000,
+    });
+    return;
+  }
+  formError.value = "";
+  try {
+    const r = await api<{ expense?: Expense; data?: { expense?: Expense } }>(`/v1/expenses/${row.id}`);
+    const e = r.expense ?? r.data?.expense ?? row;
+    editingId.value = e.id;
+    form.company_id = e.company_id ?? row.company_id ?? companies.value[0]?.id ?? null;
+    form.project_id = e.project_id ?? null;
+    form.expense_date = String(e.expense_date || "").slice(0, 10);
+    form.budget_item_id = e.budget_item_id ?? null;
+    form.description = e.description || "";
+    form.supplier_id = e.supplier_id ?? null;
+    form.quantity = Number(e.quantity || 0);
+    form.unit = e.unit || "";
+    form.unit_price = Number(e.unit_price || 0);
+    form.tax_included = Boolean(e.tax_included);
+    receiptFile.value = null;
+    showForm.value = true;
+  } catch (err) {
+    toast.add({
+      severity: "error",
+      summary: displayErrorMessage((err as { data?: unknown }).data ?? err),
+      life: 4000,
+    });
+  }
+}
+
+function syncChrome() {
+  desk.configure({
+    tab: "Gastos",
+    treeTitle: "Obras",
+    showTree: true,
+    showDetail: false,
+    treeKey: projectId.value ? `p:${projectId.value}` : "",
+    tree: projects.value.map((p) => ({ key: `p:${p.id}`, label: p.name, icon: "pi pi-building" })),
+    onTreeSelect: (key) => {
+      if (key.startsWith("p:")) navigateTo(`/gastos?project_id=${key.slice(2)}`);
+    },
+    ribbon: [
+      {
+        key: "gastos",
+        label: "Captura",
+        items: [
+          {
+            key: "new",
+            label: "Nuevo gasto",
+            icon: "pi pi-plus",
+            disabled: !canCreateExpense.value,
+            command: openNew,
+          },
+          {
+            key: "edit",
+            label: "Reclasificar",
+            icon: "pi pi-pencil",
+            disabled: !canEditSelected.value,
+            title: canEditSelected.value
+              ? "Cambiar concepto u otros datos del gasto"
+              : "Seleccione un gasto manual sin clasificar o para cambiar de partida",
+            command: () => selected.value && openEdit(selected.value),
+          },
+        ],
+      },
+      {
+        key: "control",
+        label: "Control",
+        items: [
+          {
+            key: "control",
+            label: "Control presupuesto",
+            icon: "pi pi-chart-bar",
+            disabled: !projectId.value,
+            command: () => navigateTo(`/control-presupuesto?project_id=${projectId.value}`),
+          },
+          { key: "refresh", label: "Actualizar", icon: "pi pi-refresh", command: loadExpenses },
+        ],
+      },
+    ],
+  });
 }
 
 async function loadCatalogs() {
@@ -171,13 +437,70 @@ async function loadCatalogs() {
   companies.value = cat.companies ?? [];
   projects.value = pr.projects ?? [];
   if (!form.company_id && companies.value[0]) form.company_id = companies.value[0].id;
+  try {
+    const sup = await api<{ suppliers?: Supplier[]; data?: { suppliers?: Supplier[] } }>("/v1/suppliers?status=activo");
+    suppliers.value = sup.suppliers ?? sup.data?.suppliers ?? [];
+  } catch {
+    suppliers.value = [];
+  }
+  try {
+    const un = await api<{ units?: { code: string; label: string }[]; data?: { units?: { code: string; label: string }[] } }>("/v1/measure-units");
+    units.value = un.units ?? un.data?.units ?? [];
+  } catch {
+    units.value = [];
+  }
+  try {
+    const settings = await api<{ default_iva_rate?: number; data?: { default_iva_rate?: number } }>("/v1/cost-settings");
+    ivaRate.value = Number(settings.default_iva_rate ?? settings.data?.default_iva_rate ?? 0.16) || 0.16;
+  } catch {
+    ivaRate.value = 0.16;
+  }
+}
+
+async function saveUnit() {
+  unitError.value = "";
+  if (!unitForm.code.trim()) {
+    unitError.value = "El código de unidad es obligatorio";
+    return;
+  }
+  try {
+    const r = await api<{ unit?: { code: string; label: string }; data?: { unit?: { code: string; label: string } } }>(
+      "/v1/measure-units",
+      { method: "POST", json: { code: unitForm.code, label: unitForm.label } },
+    );
+    const unit = r.unit ?? r.data?.unit;
+    if (unit) {
+      units.value = [...units.value.filter((u) => u.code !== unit.code), unit]
+        .sort((a, b) => a.label.localeCompare(b.label, "es"));
+      form.unit = unit.code;
+    }
+    unitForm.code = "";
+    unitForm.label = "";
+    showUnitForm.value = false;
+  } catch (e) {
+    unitError.value = displayErrorMessage((e as { data?: unknown }).data ?? e);
+  }
 }
 
 async function loadExpenses() {
   const qs = new URLSearchParams();
   if (projectId.value) qs.set("project_id", String(projectId.value));
-  const r = await api<{ data?: { expenses?: Expense[] }; message?: string }>(`/v1/expenses?${qs}`);
-  expenses.value = (r.data?.expenses ?? []) as Expense[];
+  const r = await api<{ expenses?: Expense[]; data?: { expenses?: Expense[] }; message?: string }>(`/v1/expenses?${qs}`);
+  const keep = selected.value?.id;
+  expenses.value = (r.expenses ?? r.data?.expenses ?? []) as Expense[];
+  selected.value = keep ? expenses.value.find((e) => e.id === keep) ?? null : null;
+}
+
+function payload() {
+  return {
+    ...form,
+    project_id: form.project_id || null,
+    budget_item_id: form.budget_item_id || null,
+    supplier_id: form.supplier_id || null,
+    subtotal: computedAmounts.value.subtotal,
+    total: computedAmounts.value.total,
+    iva_rate: ivaRate.value,
+  };
 }
 
 async function save() {
@@ -187,23 +510,35 @@ async function save() {
     return;
   }
   try {
-    const r = await api<{ data?: { expense?: { id: number }; budget_warning?: { level: string; message: string } }; message?: string }>(
-      "/v1/expenses",
-      {
-        method: "POST",
-        json: { ...form, project_id: form.project_id || null },
-      },
-    );
-    const expenseId = r.data?.expense?.id;
+    const r = editingId.value
+      ? await api<{ data?: { expense?: { id: number }; budget_warning?: { level: string; message: string } }; message?: string }>(
+        `/v1/expenses/${editingId.value}`,
+        { method: "PATCH", json: payload() },
+      )
+      : await api<{ data?: { expense?: { id: number }; budget_warning?: { level: string; message: string } }; message?: string }>(
+        "/v1/expenses",
+        { method: "POST", json: payload() },
+      );
+    const expenseId = r.data?.expense?.id ?? editingId.value;
     if (expenseId && receiptFile.value) {
       const fd = new FormData();
       fd.append("file", receiptFile.value);
       await fetch(`/v1/expenses/${expenseId}/attachments`, { method: "POST", body: fd, credentials: "include" });
     }
     budgetWarning.value = r.data?.budget_warning ?? null;
-    toast.add({ severity: "success", summary: r.message || "Gasto registrado", life: 2500 });
+    toast.add({
+      severity: "success",
+      summary: r.message || (editingId.value ? "Gasto actualizado" : "Gasto registrado"),
+      life: 2500,
+    });
     showForm.value = false;
+    editingId.value = null;
     await loadExpenses();
+    if (route.query.nuevo || route.query.budget_item_id) {
+      const qs = new URLSearchParams();
+      if (projectId.value) qs.set("project_id", String(projectId.value));
+      await navigateTo(`/gastos${qs.toString() ? `?${qs}` : ""}`, { replace: true });
+    }
   } catch (e) {
     formError.value = displayErrorMessage((e as { data?: unknown }).data ?? e);
   }
@@ -211,25 +546,22 @@ async function save() {
 
 onMounted(async () => {
   await loadCatalogs();
-  desk.configure({
-    tab: "Gastos",
-    treeTitle: "Obras",
-    tree: projects.value.map((p) => ({ key: `p:${p.id}`, label: p.name, icon: "pi pi-building" })),
-    onTreeSelect: (key) => {
-      if (key.startsWith("p:")) navigateTo(`/gastos?project_id=${key.slice(2)}`);
-    },
-    ribbon: [
-      {
-        key: "gastos",
-        label: "Captura",
-        items: [
-          { key: "new", label: "Nuevo gasto", icon: "pi pi-plus", command: () => { showForm.value = true; } },
-        ],
-      },
-    ],
-  });
+  syncChrome();
   await loadExpenses();
+  if (route.query.nuevo) openNew();
 });
 
-watch(projectId, loadExpenses);
+watch(projectId, () => {
+  loadExpenses();
+  syncChrome();
+});
+
+watch(selected, syncChrome);
+
+watch(
+  () => String(route.query.nuevo || ""),
+  (nuevo) => {
+    if (nuevo) openNew();
+  },
+);
 </script>