diff --git a/README.md b/README.md
index 2fa91c2..640b749 100644
--- a/README.md
+++ b/README.md
@@ -1,6 +1,6 @@
 # Финансовый Telegram-бот
 
-Аккуратный бот для повседневного учёта личных финансов. Расход записывается одной строкой — `467 ярче` или `3000 бензин`. Доход — через `+ 85000 зарплата` или `доход 5000 подработка`.
+Аккуратный бот для повседневного учёта личных финансов. Расход записывается одной строкой — `467 ярче` или `3000 бензин`. Зарплата распознаётся по словам `зп` и `зарплата`, например `5000 ЗП`.
 
 ## Что уже работает
 
@@ -16,6 +16,7 @@
 - мгновенные уведомления супругу и в подключённый семейный Telegram-чат;
 - один общий вечерний отчёт в семейный чат;
 - общий долг: доходы автоматически уменьшают его, расходы увеличивают;
+- знак `-` у суммы принудительно уменьшает общий долг независимо от категории;
 - категории и подкатегории с возможностью добавлять собственные;
 - SQLite в режиме WAL и защита от повторного дневного отчёта;
 - готовый Docker-запуск на сервере.
@@ -152,12 +153,13 @@ docker compose logs -f finance-bot
 
 После создания семейного бюджета откройте кнопку **«💳 Общий долг»** и укажите текущую сумму. Сделать это может только создатель бюджета, второй супруг видит результат.
 
-Например, исходный долг составляет `530713`. После записи `+ 400000 зарплата` бот покажет долг `130713`. Следующая запись `5000 продукты` увеличит его до `135713`.
+Например, исходный долг составляет `530713`. После записи `400000 зарплата` бот покажет долг `130713`. Следующая запись `5000 продукты` увеличит его до `135713`. Запись `-5000 рабочий закуп` уменьшит долг на `5000`, хотя останется расходом в финансовой аналитике.
 
 Расчёт ведётся по операциям после установки исходной суммы:
 
 - каждый расход увеличивает долг;
 - каждый доход уменьшает долг;
+- сумма со знаком `-` уменьшает долг независимо от категории; сама сумма хранится положительной;
 - удаление ошибочной операции автоматически пересчитывает сумму;
 - если доходы превысят долг, бот покажет разницу как семейный резерв;
 - текущий долг или резерв отображается в подтверждениях, семейном чате и дневном отчёте.
@@ -166,7 +168,7 @@ docker compose logs -f finance-bot
 
 ### Категории и подкатегории
 
-В семейном бюджете доступна кнопка **«🗂 Категории»**. Категории общие для обоих супругов: каждый участник может добавить новую основную категорию или подкатегорию.
+В семейном бюджете доступна кнопка **«🗂 Категории»**. Категории общие для обоих супругов: каждый участник может добавить новую основную категорию или подкатегорию. При создании основной категории выбирается тип **«Расход»** или **«Доход»**; подкатегория наследует тип родителя. Перенос операции в категорию другого типа меняет её тип и влияние на долг.
 
 При создании бюджета бот автоматически добавляет базовое дерево, например:
 
diff --git a/app/database.py b/app/database.py
index 41d9415..3fb4da8 100644
--- a/app/database.py
+++ b/app/database.py
@@ -69,6 +69,7 @@ class Database:
                     icon TEXT NOT NULL DEFAULT '📁',
                     parent_id INTEGER REFERENCES budget_categories(id) ON DELETE RESTRICT,
                     system_key TEXT,
+                    kind TEXT NOT NULL DEFAULT 'expense' CHECK (kind IN ('expense', 'income')),
                     created_by INTEGER REFERENCES users(user_id),
                     created_at TEXT NOT NULL,
                     UNIQUE (household_id, system_key)
@@ -90,6 +91,8 @@ class Database:
                     amount_kopecks INTEGER NOT NULL CHECK (amount_kopecks > 0),
                     description TEXT NOT NULL,
                     kind TEXT NOT NULL CHECK (kind IN ('expense', 'income')),
+                    debt_effect INTEGER NOT NULL DEFAULT 1 CHECK (debt_effect IN (-1, 1)),
+                    debt_effect_override INTEGER CHECK (debt_effect_override IN (-1, 1)),
                     category TEXT NOT NULL,
                     household_id INTEGER REFERENCES households(id),
                     budget_category_id INTEGER REFERENCES budget_categories(id),
@@ -126,6 +129,17 @@ class Database:
                     "ALTER TABLE transactions ADD COLUMN budget_category_id INTEGER "
                     "REFERENCES budget_categories(id)"
                 )
+            if "debt_effect" not in columns:
+                await db.execute(
+                    "ALTER TABLE transactions ADD COLUMN debt_effect INTEGER NOT NULL DEFAULT 1"
+                )
+                await db.execute(
+                    "UPDATE transactions SET debt_effect=CASE WHEN kind='income' THEN -1 ELSE 1 END"
+                )
+            if "debt_effect_override" not in columns:
+                await db.execute(
+                    "ALTER TABLE transactions ADD COLUMN debt_effect_override INTEGER"
+                )
             await db.execute(
                 "CREATE INDEX IF NOT EXISTS idx_transactions_household_date "
                 "ON transactions(household_id, occurred_at)"
@@ -140,6 +154,22 @@ class Database:
                 await db.execute("ALTER TABLE households ADD COLUMN debt_base_kopecks INTEGER")
             if "debt_started_at" not in household_columns:
                 await db.execute("ALTER TABLE households ADD COLUMN debt_started_at TEXT")
+            category_columns_cursor = await db.execute("PRAGMA table_info(budget_categories)")
+            category_columns = {row[1] for row in await category_columns_cursor.fetchall()}
+            if "kind" not in category_columns:
+                await db.execute(
+                    "ALTER TABLE budget_categories ADD COLUMN kind TEXT NOT NULL DEFAULT 'expense'"
+                )
+                await db.execute(
+                    """
+                    UPDATE budget_categories
+                    SET kind=CASE
+                        WHEN system_key='income' OR system_key='salary'
+                             OR system_key LIKE 'salary_%' THEN 'income'
+                        ELSE 'expense'
+                    END
+                    """
+                )
             household_cursor = await db.execute("SELECT id FROM households")
             for household_row in await household_cursor.fetchall():
                 await self._seed_default_categories(db, int(household_row[0]))
@@ -195,9 +225,17 @@ class Database:
         description: str,
         kind: TransactionKind,
         category: Category,
+        debt_effect: int | None = None,
+        debt_effect_override: int | None = None,
         budget_category_id: int | None = None,
         occurred_at: datetime,
     ) -> Transaction:
+        if debt_effect is None:
+            debt_effect = -1 if kind is TransactionKind.INCOME else 1
+        if debt_effect not in (-1, 1):
+            raise ValueError("Влияние операции на долг должно быть -1 или 1")
+        if debt_effect_override not in (None, -1, 1):
+            raise ValueError("Переопределение влияния на долг должно быть -1, 1 или None")
         now = datetime.now(tz=occurred_at.tzinfo)
         async with aiosqlite.connect(self.path) as db:
             user_cursor = await db.execute(
@@ -215,15 +253,18 @@ class Database:
             cursor = await db.execute(
                 """
                 INSERT INTO transactions (
-                    user_id, amount_kopecks, description, kind, category, household_id,
+                    user_id, amount_kopecks, description, kind, debt_effect,
+                    debt_effect_override, category, household_id,
                     budget_category_id, occurred_at, created_at
-                ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?)
+                ) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, ?, ?)
                 """,
                 (
                     user_id,
                     amount_kopecks,
                     description,
                     kind.value,
+                    debt_effect,
+                    debt_effect_override,
                     category.value,
                     household_id,
                     budget_category_id,
@@ -249,9 +290,14 @@ class Database:
                 FROM transactions t JOIN users u ON u.user_id=t.user_id
                 LEFT JOIN budget_categories c ON c.id=t.budget_category_id
                 LEFT JOIN budget_categories p ON p.id=c.parent_id
-                WHERE t.id=? AND t.user_id=?
+                WHERE t.id=? AND (
+                    t.user_id=? OR EXISTS (
+                        SELECT 1 FROM household_members hm
+                        WHERE hm.user_id=? AND hm.household_id=t.household_id
+                    )
+                )
                 """,
-                (transaction_id, user_id),
+                (transaction_id, user_id, user_id),
             )
             row = await cursor.fetchone()
         return self._row_to_transaction(row) if row else None
@@ -556,13 +602,7 @@ class Database:
             cursor = await db.execute(
                 """
                 SELECT h.debt_base_kopecks, h.debt_started_at,
-                       COALESCE(SUM(
-                           CASE
-                               WHEN t.kind='expense' THEN t.amount_kopecks
-                               WHEN t.kind='income' THEN -t.amount_kopecks
-                               ELSE 0
-                           END
-                       ), 0)
+                       COALESCE(SUM(t.amount_kopecks * t.debt_effect), 0)
                 FROM households h
                 JOIN household_members hm ON hm.household_id=h.id
                 LEFT JOIN transactions t
@@ -581,7 +621,8 @@ class Database:
         async with aiosqlite.connect(self.path) as db:
             cursor = await db.execute(
                 """
-                SELECT c.id, c.name, c.icon, c.parent_id, p.name, p.icon, c.system_key
+                SELECT c.id, c.name, c.icon, c.parent_id, p.name, p.icon,
+                       c.system_key, c.kind
                 FROM household_members hm
                 JOIN budget_categories c ON c.household_id=hm.household_id
                 LEFT JOIN budget_categories p ON p.id=c.parent_id
@@ -600,6 +641,7 @@ class Database:
                 parent_name=str(row[4]) if row[4] is not None else None,
                 parent_icon=str(row[5]) if row[5] is not None else None,
                 system_key=str(row[6]) if row[6] is not None else None,
+                kind=str(row[7]),
             )
             for row in rows
         ]
@@ -621,12 +663,32 @@ class Database:
             row = await cursor.fetchone()
         return int(row[0]) if row else None
 
+    async def resolve_salary_category(self, user_id: int) -> int | None:
+        async with aiosqlite.connect(self.path) as db:
+            cursor = await db.execute(
+                """
+                SELECT c.id
+                FROM household_members hm
+                JOIN households h ON h.id=hm.household_id
+                JOIN budget_categories c ON c.household_id=h.id
+                WHERE hm.user_id=?
+                  AND c.system_key=CASE
+                      WHEN h.created_by=? THEN 'salary_vitya'
+                      ELSE 'salary_yana'
+                  END
+                """,
+                (user_id, user_id),
+            )
+            row = await cursor.fetchone()
+        return int(row[0]) if row else None
+
     async def create_budget_category(
         self,
         *,
         user_id: int,
         name: str,
         parent_id: int | None,
+        kind: str = "expense",
         now: datetime,
     ) -> BudgetCategory:
         clean_name = " ".join(name.split()).strip()
@@ -649,22 +711,26 @@ class Database:
             if parent_id is not None:
                 parent_cursor = await db.execute(
                     """
-                    SELECT 1 FROM budget_categories
+                    SELECT kind FROM budget_categories
                     WHERE id=? AND household_id=? AND parent_id IS NULL
                       AND (system_key IS NULL OR system_key<>'income')
                     """,
                     (parent_id, household_id),
                 )
-                if await parent_cursor.fetchone() is None:
+                parent_row = await parent_cursor.fetchone()
+                if parent_row is None:
                     raise ValueError("Основная категория не найдена")
+                kind = str(parent_row[0])
+            elif kind not in {"expense", "income"}:
+                raise ValueError("Тип категории должен быть expense или income")
             try:
                 cursor = await db.execute(
                     """
                     INSERT INTO budget_categories(
-                        household_id, name, icon, parent_id, created_by, created_at
-                    ) VALUES (?, ?, '📁', ?, ?, ?)
+                        household_id, name, icon, parent_id, kind, created_by, created_at
+                    ) VALUES (?, ?, '📁', ?, ?, ?, ?)
                     """,
-                    (household_id, clean_name, parent_id, user_id, now.isoformat()),
+                    (household_id, clean_name, parent_id, kind, user_id, now.isoformat()),
                 )
                 await db.commit()
             except aiosqlite.IntegrityError as exc:
@@ -682,13 +748,26 @@ class Database:
             cursor = await db.execute(
                 """
                 UPDATE transactions
-                SET budget_category_id=?
-                WHERE id=? AND user_id=? AND kind='expense'
+                SET budget_category_id=?,
+                    kind=(SELECT kind FROM budget_categories WHERE id=?),
+                    debt_effect=CASE
+                        WHEN debt_effect_override IS NOT NULL THEN debt_effect_override
+                        WHEN (SELECT kind FROM budget_categories WHERE id=?)='income' THEN -1
+                        ELSE 1
+                    END
+                WHERE id=?
+                  AND (user_id=? OR EXISTS (
+                      SELECT 1 FROM household_members hm
+                      WHERE hm.user_id=? AND hm.household_id=transactions.household_id
+                  ))
                   AND household_id=(
                       SELECT household_id FROM budget_categories WHERE id=?
                   )
                 """,
-                (category_id, transaction_id, user_id, category_id),
+                (
+                    category_id, category_id, category_id,
+                    transaction_id, user_id, user_id, category_id,
+                ),
             )
             await db.commit()
             return cursor.rowcount > 0
@@ -813,6 +892,7 @@ class Database:
             description=str(row["description"]),
             kind=TransactionKind(row["kind"]),
             category=Category(row["category"]),
+            debt_effect=int(row["debt_effect"]),
             occurred_at=datetime.fromisoformat(row["occurred_at"]),
             author_name=str(row["author_name"]) if "author_name" in row.keys() else None,
             budget_category_id=(
@@ -849,13 +929,14 @@ class Database:
         created_at = datetime.now().astimezone().isoformat()
         for category in Category:
             icon, name = CATEGORY_META[category]
+            kind = "income" if category is Category.INCOME else "expense"
             await db.execute(
                 """
                 INSERT OR IGNORE INTO budget_categories(
-                    household_id, name, icon, parent_id, system_key, created_at
-                ) VALUES (?, ?, ?, NULL, ?, ?)
+                    household_id, name, icon, parent_id, system_key, kind, created_at
+                ) VALUES (?, ?, ?, NULL, ?, ?, ?)
                 """,
-                (household_id, name, icon, category.value, created_at),
+                (household_id, name, icon, category.value, kind, created_at),
             )
             parent_cursor = await db.execute(
                 "SELECT id FROM budget_categories WHERE household_id=? AND system_key=?",
@@ -868,12 +949,38 @@ class Database:
                 await db.execute(
                     """
                     INSERT OR IGNORE INTO budget_categories(
-                        household_id, name, icon, parent_id, system_key, created_at
-                    ) VALUES (?, ?, ?, ?, ?, ?)
+                        household_id, name, icon, parent_id, system_key, kind, created_at
+                    ) VALUES (?, ?, ?, ?, ?, ?, ?)
                     """,
-                    (household_id, sub_name, sub_icon, parent_id, system_key, created_at),
+                    (household_id, sub_name, sub_icon, parent_id, system_key, kind, created_at),
                 )
 
+        await db.execute(
+            """
+            INSERT OR IGNORE INTO budget_categories(
+                household_id, name, icon, parent_id, system_key, kind, created_at
+            ) VALUES (?, 'Зарплата', '💰', NULL, 'salary', 'income', ?)
+            """,
+            (household_id, created_at),
+        )
+        salary_cursor = await db.execute(
+            "SELECT id FROM budget_categories WHERE household_id=? AND system_key='salary'",
+            (household_id,),
+        )
+        salary_parent_id = int((await salary_cursor.fetchone())[0])
+        for system_key, name in (
+            ("salary_yana", "Зарплата Яна"),
+            ("salary_vitya", "Зарплата Витя"),
+        ):
+            await db.execute(
+                """
+                INSERT OR IGNORE INTO budget_categories(
+                    household_id, name, icon, parent_id, system_key, kind, created_at
+                ) VALUES (?, ?, '💵', ?, ?, 'income', ?)
+                """,
+                (household_id, name, salary_parent_id, system_key, created_at),
+            )
+
     @staticmethod
     def _scope_clause(alias: str) -> str:
         return f"""(
diff --git a/app/domain.py b/app/domain.py
index dba44e6..33b591c 100644
--- a/app/domain.py
+++ b/app/domain.py
@@ -25,6 +25,8 @@ class ParsedTransaction:
     amount_kopecks: int
     description: str
     kind: TransactionKind
+    debt_effect: int
+    debt_effect_override: int | None = None
 
 
 @dataclass(frozen=True, slots=True)
@@ -35,6 +37,7 @@ class Transaction:
     description: str
     kind: TransactionKind
     category: Category
+    debt_effect: int
     occurred_at: datetime
     author_name: str | None = None
     budget_category_id: int | None = None
@@ -53,6 +56,7 @@ class BudgetCategory:
     parent_name: str | None = None
     parent_icon: str | None = None
     system_key: str | None = None
+    kind: str = "expense"
 
     @property
     def display_name(self) -> str:
diff --git a/app/handlers.py b/app/handlers.py
index d4e463a..e329686 100644
--- a/app/handlers.py
+++ b/app/handlers.py
@@ -26,6 +26,7 @@ from app.keyboards import (
     RECENT,
     analytics_period_keyboard,
     category_management_keyboard,
+    category_kind_keyboard,
     category_tree_keyboard,
     category_keyboard,
     debt_keyboard,
@@ -215,15 +216,30 @@ def create_router(database: Database, settings: Settings) -> Router:
         lines = ["🗂 <b>Категории семейного бюджета</b>", ""]
         for category in categories:
             prefix = "   ↳ " if category.parent_id is not None else ""
-            lines.append(f"{prefix}{escape(category.icon)} {escape(category.name)}")
+            kind_icon = "↗️" if category.kind == "income" else "↘️"
+            lines.append(f"{prefix}{kind_icon} {escape(category.icon)} {escape(category.name)}")
         await message.answer(
             "\n".join(lines), reply_markup=category_management_keyboard()
         )
 
     @router.callback_query(F.data == "catmanage:add-main")
-    async def ask_main_category_name(callback: CallbackQuery, state: FSMContext) -> None:
-        await state.set_state(CategorySetup.waiting_for_name)
+    async def choose_main_category_kind(callback: CallbackQuery, state: FSMContext) -> None:
         await state.set_data({"parent_id": None})
+        if callback.message:
+            await callback.message.answer(
+                "Как операции этой категории влияют на бюджет и общий долг?",
+                reply_markup=category_kind_keyboard(),
+            )
+        await callback.answer()
+
+    @router.callback_query(F.data.startswith("catmanage:kind:"))
+    async def ask_main_category_name(callback: CallbackQuery, state: FSMContext) -> None:
+        kind = (callback.data or "").rsplit(":", maxsplit=1)[-1]
+        if kind not in {"expense", "income"}:
+            await callback.answer("Некорректный тип категории", show_alert=True)
+            return
+        await state.set_state(CategorySetup.waiting_for_name)
+        await state.update_data(kind=kind)
         if callback.message:
             await callback.message.answer(
                 "Введите название новой категории, например <code>Здоровье</code>.\n\n"
@@ -277,6 +293,7 @@ def create_router(database: Database, settings: Settings) -> Router:
                 user_id=message.from_user.id,
                 name=message.text or "",
                 parent_id=data.get("parent_id"),
+                kind=data.get("kind", "expense"),
                 now=datetime.now(settings.timezone),
             )
         except (ValueError, FamilyJoinError) as exc:
@@ -428,7 +445,7 @@ def create_router(database: Database, settings: Settings) -> Router:
     async def choose_category(callback: CallbackQuery) -> None:
         transaction_id = _callback_id(callback.data)
         transaction = await database.get_transaction(transaction_id, callback.from_user.id)
-        if transaction is None or transaction.kind is TransactionKind.INCOME:
+        if transaction is None:
             await callback.answer("Запись не найдена", show_alert=True)
             return
         categories = await database.budget_categories(callback.from_user.id)
@@ -553,12 +570,19 @@ def create_router(database: Database, settings: Settings) -> Router:
         budget_category_id = await database.resolve_budget_category(
             message.from_user.id, category, subcategory_key
         )
+        if parsed.kind is TransactionKind.INCOME and any(
+            word in {"зп", "зарплата"}
+            for word in parsed.description.casefold().replace("ё", "е").split()
+        ):
+            budget_category_id = await database.resolve_salary_category(message.from_user.id)
         transaction = await database.add_transaction(
             user_id=message.from_user.id,
             amount_kopecks=parsed.amount_kopecks,
             description=parsed.description,
             kind=parsed.kind,
             category=category,
+            debt_effect=parsed.debt_effect,
+            debt_effect_override=parsed.debt_effect_override,
             budget_category_id=budget_category_id,
             occurred_at=datetime.now(settings.timezone),
         )
diff --git a/app/keyboards.py b/app/keyboards.py
index 584eb3b..6a88c8c 100644
--- a/app/keyboards.py
+++ b/app/keyboards.py
@@ -96,6 +96,18 @@ def category_management_keyboard() -> InlineKeyboardMarkup:
     )
 
 
+def category_kind_keyboard() -> InlineKeyboardMarkup:
+    return InlineKeyboardMarkup(
+        inline_keyboard=[
+            [
+                InlineKeyboardButton(text="↘️ Расход", callback_data="catmanage:kind:expense"),
+                InlineKeyboardButton(text="↗️ Доход", callback_data="catmanage:kind:income"),
+            ],
+            [InlineKeyboardButton(text="Отмена", callback_data="catmanage:cancel")],
+        ]
+    )
+
+
 def parent_category_keyboard(categories: list[BudgetCategory]) -> InlineKeyboardMarkup:
     parents = [category for category in categories if category.parent_id is None]
     return InlineKeyboardMarkup(
@@ -113,11 +125,11 @@ def parent_category_keyboard(categories: list[BudgetCategory]) -> InlineKeyboard
 
 
 def transaction_actions(transaction_id: int, *, is_expense: bool) -> InlineKeyboardMarkup:
-    buttons: list[InlineKeyboardButton] = []
-    if is_expense:
-        buttons.append(
-            InlineKeyboardButton(text="Изменить категорию", callback_data=f"choose:{transaction_id}")
-        )
+    # In a family budget, selecting a category may also change the operation type.
+    # Keep this action available for both current expenses and current incomes.
+    buttons: list[InlineKeyboardButton] = [
+        InlineKeyboardButton(text="Изменить категорию", callback_data=f"choose:{transaction_id}")
+    ]
     buttons.append(InlineKeyboardButton(text="Удалить", callback_data=f"delete:{transaction_id}"))
     return InlineKeyboardMarkup(inline_keyboard=[buttons])
 
diff --git a/app/messages.py b/app/messages.py
index 1bf7ec3..ea2a1cb 100644
--- a/app/messages.py
+++ b/app/messages.py
@@ -30,9 +30,10 @@ WELCOME = """<b>Привет! Я помогу держать деньги под
 
 <code>467 ярче</code>
 <code>3000 бензин</code>
-<code>+ 85000 зарплата</code>
+<code>85000 зарплата</code>
+<code>-5000 рабочий закуп</code>
 
-Обычная запись — расход. Знак <b>+</b> или слово <b>доход</b> — поступление.
+Обычная запись — расход; слова <b>зп</b>/<b>зарплата</b> или <b>доход</b> — поступление. Знак <b>−</b> принудительно уменьшает общий долг.
 
 Каждый вечер я пришлю короткий итог дня и месяца. А в разделе «Семья» можно подключить общий бюджет с супругом. Начнём?"""
 
@@ -42,9 +43,10 @@ HELP_TEXT = """<b>Как записывать операции</b>
 Расход:
 <code>1250 продукты</code>
 <code>3 500 ремонт машины</code>
+<code>-5000 рабочий закуп</code> — расход, который уменьшит общий долг
 
 Доход:
-<code>+ 75000 зарплата</code>
+<code>75000 зарплата</code>
 <code>доход 5000 подработка</code>
 
 Можно вводить копейки: <code>199,90 кофе</code>.
@@ -53,7 +55,7 @@ HELP_TEXT = """<b>Как записывать операции</b>
 
 В семейном режиме кнопка <b>«Общий долг»</b> включает автоматический расчёт: расходы увеличивают долг, доходы уменьшают.
 
-Через <b>«Категории»</b> можно добавить свои категории и подкатегории. Кнопка «Изменить категорию» переносит любую запись, в том числе из «Другое»."""
+Через <b>«Категории»</b> можно добавить свои категории доходов и расходов и подкатегории. Кнопка «Изменить категорию» переносит любую запись, в том числе из «Другое»."""
 
 
 def transaction_confirmation(transaction: Transaction, debt: int | None = None) -> str:
diff --git a/app/parser.py b/app/parser.py
index af0a3af..e1bc6ce 100644
--- a/app/parser.py
+++ b/app/parser.py
@@ -19,9 +19,22 @@ _TRANSACTION_RE = re.compile(
     flags=re.IGNORECASE,
 )
 
+_DESCRIPTION_FIRST_RE = re.compile(
+    r"^\s*(?P<sign>[+-])\s*(?P<description>зп|зарплата)\s+"
+    r"(?P<amount>\d[\d ]*(?:[,.]\d{1,2})?)\s*"
+    r"(?:₽|р\.?|руб(?:лей|ля|ль)?\.?)?\s*$",
+    flags=re.IGNORECASE,
+)
+
+_SALARY_RE = re.compile(r"(?:^|\s)(?:зп|зарплата)(?:$|\s)", flags=re.IGNORECASE)
+
 
 def parse_transaction(text: str) -> ParsedTransaction:
     match = _TRANSACTION_RE.match(text)
+    description_first = False
+    if not match:
+        match = _DESCRIPTION_FIRST_RE.match(text)
+        description_first = match is not None
     if not match:
         raise ParseError("Не удалось распознать сумму и описание")
 
@@ -35,20 +48,24 @@ def parse_transaction(text: str) -> ParsedTransaction:
 
     amount_kopecks = int((amount * 100).quantize(Decimal("1"), rounding=ROUND_HALF_UP))
     description = " ".join(match.group("description").split())
-    kind_word = (match.group("kind") or "").casefold()
+    kind_word = "" if description_first else (match.group("kind") or "").casefold()
     sign = match.group("sign")
+    if sign == "-" and kind_word in {"доход", "приход"}:
+        raise ParseError("Доход не может быть отрицательным")
+    is_salary = _SALARY_RE.search(description) is not None
     kind = (
         TransactionKind.INCOME
-        if sign == "+" or kind_word in {"доход", "приход"}
+        if is_salary or kind_word in {"доход", "приход"}
         else TransactionKind.EXPENSE
     )
-    if sign == "-" and kind is TransactionKind.INCOME:
-        raise ParseError("Доход не может быть отрицательным")
+    debt_effect = -1 if sign == "-" or kind is TransactionKind.INCOME else 1
 
     return ParsedTransaction(
         amount_kopecks=amount_kopecks,
         description=description,
         kind=kind,
+        debt_effect=debt_effect,
+        debt_effect_override=-1 if sign == "-" else None,
     )
 
 
diff --git a/tests/test_database.py b/tests/test_database.py
index 56c9b61..b0af700 100644
--- a/tests/test_database.py
+++ b/tests/test_database.py
@@ -59,7 +59,6 @@ async def test_transaction_lifecycle_and_totals(tmp_path):
     ) == {category_label(Category.CAR): 30_000}
     assert await database.category_totals(10) == {category_label(Category.CAR): 30_000}
 
-    # Другой пользователь не может изменить или удалить чужую запись.
     assert not await database.update_category(expense.id, 20, Category.OTHER)
     assert not await database.delete_transaction(expense.id, 20)
     assert await database.update_category(expense.id, 10, Category.OTHER)
@@ -255,3 +254,518 @@ async def test_existing_database_is_migrated_for_family_budget(tmp_path):
         cursor = await db.execute("PRAGMA table_info(households)")
         household_columns = {row[1] for row in await cursor.fetchall()}
     assert {"debt_base_kopecks", "debt_started_at"} <= household_columns
+
+
+@pytest.mark.asyncio
+async def test_migration_adds_debt_effect_and_kind_columns(tmp_path):
+    import aiosqlite
+
+    path = tmp_path / "old.db"
+    async with aiosqlite.connect(path) as db:
+        await db.executescript(
+            """
+            CREATE TABLE users (
+                user_id INTEGER PRIMARY KEY, chat_id INTEGER NOT NULL, username TEXT,
+                full_name TEXT NOT NULL, timezone TEXT NOT NULL, report_time TEXT NOT NULL,
+                created_at TEXT NOT NULL, updated_at TEXT NOT NULL
+            );
+            CREATE TABLE transactions (
+                id INTEGER PRIMARY KEY AUTOINCREMENT, user_id INTEGER NOT NULL,
+                amount_kopecks INTEGER NOT NULL, description TEXT NOT NULL,
+                kind TEXT NOT NULL, category TEXT NOT NULL,
+                occurred_at TEXT NOT NULL, created_at TEXT NOT NULL
+            );
+            CREATE TABLE households (
+                id INTEGER PRIMARY KEY AUTOINCREMENT, invite_code TEXT NOT NULL UNIQUE,
+                created_by INTEGER NOT NULL, created_at TEXT NOT NULL
+            );
+            CREATE TABLE household_members (
+                household_id INTEGER NOT NULL, user_id INTEGER NOT NULL UNIQUE,
+                joined_at TEXT NOT NULL, PRIMARY KEY (household_id, user_id)
+            );
+            CREATE TABLE budget_categories (
+                id INTEGER PRIMARY KEY AUTOINCREMENT, household_id INTEGER NOT NULL,
+                name TEXT NOT NULL, icon TEXT NOT NULL DEFAULT '📁',
+                parent_id INTEGER, system_key TEXT, created_by INTEGER,
+                created_at TEXT NOT NULL, UNIQUE (household_id, system_key)
+            );
+            """
+        )
+        await db.execute(
+            "INSERT INTO users VALUES (1, 1, NULL, 'Test', 'UTC', '21:00', '2026-01-01', '2026-01-01')"
+        )
+        await db.execute(
+            "INSERT INTO households(invite_code, created_by, created_at) VALUES ('FIN-T1', 1, '2026-01-01')"
+        )
+        await db.execute(
+            "INSERT INTO household_members VALUES (1, 1, '2026-01-01')"
+        )
+        await db.execute(
+            "INSERT INTO transactions(user_id, amount_kopecks, description, kind, category, occurred_at, created_at) "
+            "VALUES (1, 100000, 'бензин', 'expense', 'car', '2026-01-01', '2026-01-01')"
+        )
+        await db.execute(
+            "INSERT INTO transactions(user_id, amount_kopecks, description, kind, category, occurred_at, created_at) "
+            "VALUES (1, 500000, 'зарплата', 'income', 'income', '2026-01-02', '2026-01-02')"
+        )
+        await db.execute(
+            "INSERT INTO budget_categories(household_id, name, icon, system_key, created_at) "
+            "VALUES (1, 'Доход', '💚', 'income', '2026-01-01')"
+        )
+        await db.execute(
+            "INSERT INTO budget_categories(household_id, name, icon, system_key, created_at) "
+            "VALUES (1, 'Машина', '🚗', 'car', '2026-01-01')"
+        )
+        await db.commit()
+
+    database = Database(path)
+    await database.initialize()
+
+    async with aiosqlite.connect(path) as db:
+        cursor = await db.execute("PRAGMA table_info(transactions)")
+        columns = {row[1] for row in await cursor.fetchall()}
+        assert "debt_effect" in columns
+
+        cursor = await db.execute("SELECT kind, debt_effect FROM transactions ORDER BY id")
+        rows = await cursor.fetchall()
+        assert rows[0] == ("expense", 1)
+        assert rows[1] == ("income", -1)
+
+        cursor = await db.execute("PRAGMA table_info(budget_categories)")
+        columns = {row[1] for row in await cursor.fetchall()}
+        assert "kind" in columns
+
+        cursor = await db.execute("SELECT system_key, kind FROM budget_categories ORDER BY id")
+        rows = await cursor.fetchall()
+        assert rows[0] == ("income", "income")
+        assert rows[1] == ("car", "expense")
+
+
+@pytest.mark.asyncio
+async def test_migration_is_idempotent(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    await database.initialize()
+
+
+@pytest.mark.asyncio
+async def test_salary_categories_seeded(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    categories = await database.budget_categories(10)
+
+    salary_root = next((c for c in categories if c.system_key == "salary"), None)
+    assert salary_root is not None
+    assert salary_root.name == "Зарплата"
+    assert salary_root.kind == "income"
+    assert salary_root.parent_id is None
+
+    salary_yana = next((c for c in categories if c.system_key == "salary_yana"), None)
+    assert salary_yana is not None
+    assert salary_yana.name == "Зарплата Яна"
+    assert salary_yana.kind == "income"
+    assert salary_yana.parent_id == salary_root.id
+
+    salary_vitya = next((c for c in categories if c.system_key == "salary_vitya"), None)
+    assert salary_vitya is not None
+    assert salary_vitya.name == "Зарплата Витя"
+    assert salary_vitya.kind == "income"
+    assert salary_vitya.parent_id == salary_root.id
+
+
+@pytest.mark.asyncio
+async def test_salary_routing_owner_and_spouse(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.upsert_user(
+        user_id=20, chat_id=20, username=None, full_name="Яна",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    family = await database.create_family(10, now)
+    await database.request_family_join(20, family.invite_code, now)
+    await database.resolve_family_join(
+        owner_user_id=10, candidate_user_id=20, approve=True, now=now,
+    )
+
+    owner_cat_id = await database.resolve_salary_category(10)
+    assert owner_cat_id is not None
+    owner_cat = next(c for c in await database.budget_categories(10) if c.id == owner_cat_id)
+    assert owner_cat.system_key == "salary_vitya"
+
+    spouse_cat_id = await database.resolve_salary_category(20)
+    assert spouse_cat_id is not None
+    spouse_cat = next(c for c in await database.budget_categories(20) if c.id == spouse_cat_id)
+    assert spouse_cat.system_key == "salary_yana"
+
+
+@pytest.mark.asyncio
+async def test_salary_routing_no_household_returns_none(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Одинокий",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    assert await database.resolve_salary_category(10) is None
+
+
+@pytest.mark.asyncio
+async def test_negative_expense_decreases_debt(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=50_000, description="рабочий закуп",
+        kind=TransactionKind.EXPENSE, category=Category.OTHER,
+        debt_effect=-1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert tx.debt_effect == -1
+    assert await database.family_debt(10) == 50_000
+
+
+@pytest.mark.asyncio
+async def test_positive_expense_increases_debt(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=30_000, description="бензин",
+        kind=TransactionKind.EXPENSE, category=Category.CAR,
+        debt_effect=1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert tx.debt_effect == 1
+    assert await database.family_debt(10) == 130_000
+
+
+@pytest.mark.asyncio
+async def test_income_decreases_debt(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=50_000, description="зарплата",
+        kind=TransactionKind.INCOME, category=Category.INCOME,
+        debt_effect=-1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert tx.debt_effect == -1
+    assert await database.family_debt(10) == 50_000
+
+
+@pytest.mark.asyncio
+async def test_delete_recomputes_debt(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=30_000, description="бензин",
+        kind=TransactionKind.EXPENSE, category=Category.CAR,
+        debt_effect=1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert await database.family_debt(10) == 130_000
+
+    assert await database.delete_transaction(tx.id, 10)
+    assert await database.family_debt(10) == 100_000
+
+
+@pytest.mark.asyncio
+async def test_delete_negative_expense_restores_debt(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=30_000, description="рабочий закуп",
+        kind=TransactionKind.EXPENSE, category=Category.OTHER,
+        debt_effect=-1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert await database.family_debt(10) == 70_000
+
+    assert await database.delete_transaction(tx.id, 10)
+    assert await database.family_debt(10) == 100_000
+
+
+@pytest.mark.asyncio
+async def test_update_budget_category_syncs_kind(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=30_000, description="бензин",
+        kind=TransactionKind.EXPENSE, category=Category.CAR,
+        debt_effect=1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert await database.family_debt(10) == 130_000
+
+    salary_cat = next(
+        c for c in await database.budget_categories(10)
+        if c.system_key == "salary_vitya"
+    )
+    changed = await database.update_transaction_budget_category(tx.id, 10, salary_cat.id)
+    assert changed
+
+    updated_tx = await database.get_transaction(tx.id, 10)
+    assert updated_tx.kind is TransactionKind.INCOME
+    assert updated_tx.budget_category_name == "Зарплата Витя"
+
+
+@pytest.mark.asyncio
+async def test_custom_category_kind_and_inherited_subcategory(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+
+    income_cat = await database.create_budget_category(
+        user_id=10, name="Инвестиции", parent_id=None, kind="income", now=now,
+    )
+    assert income_cat.kind == "income"
+
+    sub_cat = await database.create_budget_category(
+        user_id=10, name="Дивиденды", parent_id=income_cat.id, now=now,
+    )
+    assert sub_cat.kind == "income"
+
+
+@pytest.mark.asyncio
+async def test_expense_main_category_defaults_to_expense_kind(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+
+    cat = await database.create_budget_category(
+        user_id=10, name="Здоровье", parent_id=None, kind="expense", now=now,
+    )
+    assert cat.kind == "expense"
+
+
+@pytest.mark.asyncio
+async def test_category_change_income_to_expense_updates_debt(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=50_000, description="зарплата",
+        kind=TransactionKind.INCOME, category=Category.INCOME,
+        debt_effect=-1, occurred_at=now + timedelta(seconds=1),
+    )
+    assert await database.family_debt(10) == 50_000
+
+    expense_cat = next(
+        c for c in await database.budget_categories(10)
+        if c.system_key == "car"
+    )
+    changed = await database.update_transaction_budget_category(tx.id, 10, expense_cat.id)
+    assert changed
+
+    updated_tx = await database.get_transaction(tx.id, 10)
+    assert updated_tx.kind is TransactionKind.EXPENSE
+
+
+@pytest.mark.asyncio
+async def test_category_change_expense_to_income_updates_kind(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=30_000, description="покупка",
+        kind=TransactionKind.EXPENSE, category=Category.OTHER,
+        debt_effect=1, occurred_at=now + timedelta(seconds=1),
+    )
+
+    salary_cat = next(
+        c for c in await database.budget_categories(10)
+        if c.system_key == "salary_vitya"
+    )
+    changed = await database.update_transaction_budget_category(tx.id, 10, salary_cat.id)
+    assert changed
+
+    updated_tx = await database.get_transaction(tx.id, 10)
+    assert updated_tx.kind is TransactionKind.INCOME
+
+
+@pytest.mark.asyncio
+async def test_budget_category_kind_visible_in_list(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+
+    categories = await database.budget_categories(10)
+    for cat in categories:
+        assert cat.kind in ("expense", "income")
+
+    salary_root = next(c for c in categories if c.system_key == "salary")
+    assert salary_root.kind == "income"
+
+    car = next(c for c in categories if c.system_key == "car")
+    assert car.kind == "expense"
+
+
+@pytest.mark.asyncio
+async def test_add_transaction_default_debt_effect_from_kind(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+
+    exp = await database.add_transaction(
+        user_id=10, amount_kopecks=10_000, description="кофе",
+        kind=TransactionKind.EXPENSE, category=Category.PRODUCTS,
+        occurred_at=now,
+    )
+    assert exp.debt_effect == 1
+
+    inc = await database.add_transaction(
+        user_id=10, amount_kopecks=20_000, description="подработка",
+        kind=TransactionKind.INCOME, category=Category.INCOME,
+        occurred_at=now,
+    )
+    assert inc.debt_effect == -1
+
+
+@pytest.mark.asyncio
+async def test_spouse_can_read_and_recategorize_family_transaction(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    for user_id, name in ((10, "Витя"), (20, "Яна"), (30, "Посторонний")):
+        await database.upsert_user(
+            user_id=user_id, chat_id=user_id, username=None, full_name=name,
+            timezone="UTC", report_time="21:00", now=now,
+        )
+    family = await database.create_family(10, now)
+    await database.request_family_join(20, family.invite_code, now)
+    await database.resolve_family_join(
+        owner_user_id=10, candidate_user_id=20, approve=True, now=now,
+    )
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=10_000, description="покупка",
+        kind=TransactionKind.EXPENSE, category=Category.OTHER, occurred_at=now,
+    )
+    salary = next(
+        category for category in await database.budget_categories(20)
+        if category.system_key == "salary_yana"
+    )
+
+    spouse_view = await database.get_transaction(tx.id, 20)
+    assert spouse_view is not None
+    assert spouse_view.id == tx.id
+    assert await database.get_transaction(tx.id, 30) is None
+    assert not await database.update_transaction_budget_category(tx.id, 30, salary.id)
+    assert await database.update_transaction_budget_category(tx.id, 20, salary.id)
+    updated = await database.get_transaction(tx.id, 10)
+    assert updated is not None
+    assert updated.kind is TransactionKind.INCOME
+    assert updated.debt_effect == -1
+
+
+@pytest.mark.asyncio
+async def test_explicit_minus_keeps_reducing_debt_after_recategorization(tmp_path):
+    database = Database(tmp_path / "finance.db")
+    await database.initialize()
+    now = datetime(2026, 7, 13, 12, tzinfo=ZoneInfo("UTC"))
+    await database.upsert_user(
+        user_id=10, chat_id=10, username=None, full_name="Витя",
+        timezone="UTC", report_time="21:00", now=now,
+    )
+    await database.create_family(10, now)
+    await database.set_family_debt(10, 100_000, now)
+    tx = await database.add_transaction(
+        user_id=10, amount_kopecks=20_000, description="рабочий закуп",
+        kind=TransactionKind.EXPENSE, category=Category.OTHER,
+        debt_effect=-1, debt_effect_override=-1,
+        occurred_at=now + timedelta(seconds=1),
+    )
+    car = next(
+        category for category in await database.budget_categories(10)
+        if category.system_key == "car"
+    )
+
+    assert await database.update_transaction_budget_category(tx.id, 10, car.id)
+    updated = await database.get_transaction(tx.id, 10)
+    assert updated is not None
+    assert updated.kind is TransactionKind.EXPENSE
+    assert updated.debt_effect == -1
+    assert await database.family_debt(10) == 80_000
diff --git a/tests/test_parser.py b/tests/test_parser.py
index 4f3ece4..a4598c6 100644
--- a/tests/test_parser.py
+++ b/tests/test_parser.py
@@ -39,3 +39,51 @@ def test_format_money():
 )
 def test_parse_money_amount(text, kopecks):
     assert parse_money_amount(text) == kopecks
+
+
+@pytest.mark.parametrize(
+    ("text", "kopecks", "description", "kind", "debt_effect"),
+    [
+        ("-5000 ЗП", 500_000, "ЗП", TransactionKind.INCOME, -1),
+        ("-5000 зарплата", 500_000, "зарплата", TransactionKind.INCOME, -1),
+        ("-5000 рабочий закуп", 500_000, "рабочий закуп", TransactionKind.EXPENSE, -1),
+        ("-3000 бензин", 300_000, "бензин", TransactionKind.EXPENSE, -1),
+        ("3000 бензин", 300_000, "бензин", TransactionKind.EXPENSE, 1),
+        ("+3000 бензин", 300_000, "бензин", TransactionKind.EXPENSE, 1),
+        ("+ 5000 зарплата", 500_000, "зарплата", TransactionKind.INCOME, -1),
+        ("5000 зарплата", 500_000, "зарплата", TransactionKind.INCOME, -1),
+        ("доход 5000 подработка", 500_000, "подработка", TransactionKind.INCOME, -1),
+    ],
+)
+def test_parse_transaction_debt_effect(text, kopecks, description, kind, debt_effect):
+    parsed = parse_transaction(text)
+    assert parsed.amount_kopecks == kopecks
+    assert parsed.description == description
+    assert parsed.kind is kind
+    assert parsed.debt_effect == debt_effect
+
+
+@pytest.mark.parametrize(
+    ("text", "kind"),
+    [
+        ("5000 ЗП", TransactionKind.INCOME),
+        ("5000 зарплата", TransactionKind.INCOME),
+        ("+ ЗП 5000", TransactionKind.INCOME),
+        ("расход 5000 зарплата", TransactionKind.INCOME),
+    ],
+)
+def test_salary_recognised_as_income(text, kind):
+    parsed = parse_transaction(text)
+    assert parsed.kind is kind
+
+
+@pytest.mark.parametrize("text", ["- доход 500 премия", "- приход 1000 подработка"])
+def test_rejects_negative_income_conflict(text):
+    with pytest.raises(ParseError, match="Доход не может быть отрицательным"):
+        parse_transaction(text)
+
+
+def test_amount_kopecks_always_positive():
+    parsed = parse_transaction("-5000 ЗП")
+    assert parsed.amount_kopecks > 0
+    assert parsed.amount_kopecks == 500_000