diff --git a/API/ROLAC.API.Tests/Services/DisbursementServiceTests.cs b/API/ROLAC.API.Tests/Services/DisbursementServiceTests.cs
index 643acca..050e329 100644
--- a/API/ROLAC.API.Tests/Services/DisbursementServiceTests.cs
+++ b/API/ROLAC.API.Tests/Services/DisbursementServiceTests.cs
@@ -65,6 +65,8 @@ public class DisbursementServiceTests
         var db = BuildDb(userId);
         db.ChurchProfiles.Add(new ChurchProfile { Id = 1, Name = "ROLAC", NextCheckNumber = 1001 });
         db.Members.Add(new Member { Id = 1, FirstName_en = "John", LastName_en = "Doe", Address = "1 Main St", City = "Arcadia", State = "CA", ZipCode = "91006" });
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 1, Name_en = "Equipment" });
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 2, Name_en = "Food & Beverage" });
         db.SaveChanges();
         var fs = new FakeStorage();
         return (SvcAs(db, fs, userId), db, fs);
@@ -73,8 +75,9 @@ public class DisbursementServiceTests
     private static Expense Approved(string type, decimal amount, int? memberId = null, string? vendor = null) => new()
     {
         Type = type, Status = "Approved", Amount = amount, Description = $"{type} {amount}",
-        MinistryId = 1, CategoryGroupId = 1, SubCategoryId = 1, ExpenseDate = new DateOnly(2026, 6, 1),
+        MinistryId = 1, ExpenseDate = new DateOnly(2026, 6, 1),
         MemberId = memberId, VendorName = vendor,
+        Lines = { new ExpenseLine { CategoryGroupId = 1, SubCategoryId = 1, Amount = amount } },
     };
 
     [Fact]
@@ -97,6 +100,28 @@ public class DisbursementServiceTests
         Assert.Equal("1 Main St", member.Address);
     }
 
+    [Fact]
+    public async Task GroupedWorklist_MultiCategoryExpense_ShowsMultipleLabel()
+    {
+        var (svc, db, _) = Build();
+        db.Expenses.Add(new Expense
+        {
+            Type = "VendorPayment", Status = "Approved", Amount = 50m, Description = "mixed invoice",
+            MinistryId = 1, ExpenseDate = new DateOnly(2026, 6, 1), VendorName = "Costco",
+            Lines =
+            {
+                new ExpenseLine { CategoryGroupId = 1, SubCategoryId = 1, Amount = 30m },
+                new ExpenseLine { CategoryGroupId = 2, SubCategoryId = 2, Amount = 20m },
+            },
+        });
+        await db.SaveChangesAsync();
+
+        var groups = await svc.GetApprovedUnpaidGroupedAsync();
+
+        var line = groups.Single(g => g.PayeeType == "Vendor").Lines.Single();
+        Assert.Equal("Multiple / 多類別", line.CategoryName);
+    }
+
     [Fact]
     public async Task Issue_CreatesOneCheckPerPayee_MarksPaid_SequentialNumbers()
     {
diff --git a/API/ROLAC.API.Tests/Services/ExpenseServiceTests.cs b/API/ROLAC.API.Tests/Services/ExpenseServiceTests.cs
index ed7d225..d3ccd0e 100644
--- a/API/ROLAC.API.Tests/Services/ExpenseServiceTests.cs
+++ b/API/ROLAC.API.Tests/Services/ExpenseServiceTests.cs
@@ -67,14 +67,20 @@ public class ExpenseServiceTests
 
     private static CreateExpenseRequest Reimb() => new()
     {
-        Type = "StaffReimbursement", MinistryId = 1, CategoryGroupId = 1, SubCategoryId = 1,
-        Amount = 45.50m, Description = "Batteries", ExpenseDate = new DateOnly(2026, 5, 28),
+        Type = "StaffReimbursement", MinistryId = 1,
+        Lines = { new ExpenseLineInput { CategoryGroupId = 1, SubCategoryId = 1, Amount = 45.50m } },
+        Description = "Batteries", ExpenseDate = new DateOnly(2026, 5, 28),
     };
 
     private static UpdateExpenseRequest CloneToUpdate(CreateExpenseRequest r) => new()
     {
-        Type = r.Type, MinistryId = r.MinistryId, CategoryGroupId = r.CategoryGroupId,
-        SubCategoryId = r.SubCategoryId, Amount = r.Amount, Description = r.Description,
+        Type = r.Type, MinistryId = r.MinistryId,
+        Lines = r.Lines.Select(l => new ExpenseLineInput
+        {
+            CategoryGroupId = l.CategoryGroupId, SubCategoryId = l.SubCategoryId,
+            Amount = l.Amount, FunctionalClass = l.FunctionalClass, Description = l.Description,
+        }).ToList(),
+        Description = r.Description,
         VendorName = r.VendorName, MemberId = r.MemberId, CheckNumber = r.CheckNumber,
         ExpenseDate = r.ExpenseDate, Notes = r.Notes,
     };
@@ -207,7 +213,7 @@ public class ExpenseServiceTests
         Assert.Equal("PendingApproval", (await db.Expenses.FindAsync(id))!.Status);
 
         var edit = CloneToUpdate(Reimb());
-        edit.Amount = 99.99m;
+        edit.Lines[0].Amount = 99.99m;
         await svc.UpdateAsync(id, edit, isFinance: false);
 
         var e = await db.Expenses.FindAsync(id);
@@ -260,13 +266,70 @@ public class ExpenseServiceTests
 
         var id = await svc.CreateAsync(new CreateExpenseRequest
         {
-            Type = "VendorPayment", MinistryId = 1, CategoryGroupId = 1, SubCategoryId = 1,
-            Amount = 50m, Description = "x", ExpenseDate = new DateOnly(2026, 5, 1),
-            FunctionalClass = "ManagementGeneral",
+            Type = "VendorPayment", MinistryId = 1,
+            Lines = { new ExpenseLineInput { CategoryGroupId = 1, SubCategoryId = 1, Amount = 50m, FunctionalClass = "ManagementGeneral" } },
+            Description = "x", ExpenseDate = new DateOnly(2026, 5, 1),
         }, isFinance: true);
 
         var dto = await svc.GetByIdAsync(id);
-        Assert.Equal("ManagementGeneral", dto!.FunctionalClass);
+        Assert.Equal("ManagementGeneral", dto!.Lines.Single().FunctionalClass);
+    }
+
+    [Fact]
+    public async Task Create_MultiLine_SetsHeaderTotal_AndRoundTripsLines()
+    {
+        var (svc, db, _) = Build("u1");
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 2, Name_en = "Food & Beverage" });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 2, Name_en = "Snacks" });
+        await db.SaveChangesAsync();
+
+        var r = new CreateExpenseRequest
+        {
+            Type = "VendorPayment", MinistryId = 1, VendorName = "Costco",
+            Description = "Mixed invoice", ExpenseDate = new DateOnly(2026, 5, 1),
+            Lines =
+            {
+                new ExpenseLineInput { CategoryGroupId = 1, SubCategoryId = 1, Amount = 30m },
+                new ExpenseLineInput { CategoryGroupId = 2, SubCategoryId = 2, Amount = 12.50m },
+            },
+        };
+        var id = await svc.CreateAsync(r, isFinance: true);
+
+        Assert.Equal(42.50m, (await db.Expenses.FindAsync(id))!.Amount);
+        var dto = await svc.GetByIdAsync(id);
+        Assert.Equal(2, dto!.Lines.Count);
+        Assert.Equal(42.50m, dto.Amount);
+        Assert.Equal(2, dto.LineCount);
+    }
+
+    [Fact]
+    public async Task Create_WithNoLines_Throws()
+    {
+        var (svc, _, _) = Build("u1");
+        var r = Reimb(); r.Lines.Clear();
+        await Assert.ThrowsAsync<InvalidOperationException>(() => svc.CreateAsync(r, isFinance: false));
+    }
+
+    [Fact]
+    public async Task Update_ReplacesLines_AndRecomputesTotal()
+    {
+        var (svc, db, _) = Build("alice");
+        db.ExpenseCategoryGroups.Add(new ExpenseCategoryGroup { Id = 2, Name_en = "Food & Beverage" });
+        db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 2, GroupId = 2, Name_en = "Snacks" });
+        await db.SaveChangesAsync();
+
+        var id = await svc.CreateAsync(Reimb(), isFinance: false);
+
+        var edit = CloneToUpdate(Reimb());
+        edit.Lines = new()
+        {
+            new ExpenseLineInput { CategoryGroupId = 1, SubCategoryId = 1, Amount = 10m },
+            new ExpenseLineInput { CategoryGroupId = 2, SubCategoryId = 2, Amount = 5m },
+        };
+        await svc.UpdateAsync(id, edit, isFinance: false);
+
+        Assert.Equal(15m, (await db.Expenses.FindAsync(id))!.Amount);
+        Assert.Equal(2, await db.ExpenseLines.CountAsync(l => l.ExpenseId == id));
     }
 
     [Fact]
diff --git a/API/ROLAC.API.Tests/Services/Form990ReportServiceTests.cs b/API/ROLAC.API.Tests/Services/Form990ReportServiceTests.cs
index 618895e..aa10e1c 100644
--- a/API/ROLAC.API.Tests/Services/Form990ReportServiceTests.cs
+++ b/API/ROLAC.API.Tests/Services/Form990ReportServiceTests.cs
@@ -36,9 +36,9 @@ public class Form990ReportServiceTests
 
     private static Expense Exp(int min, int sub, decimal amt, string status, string? fc = null) => new()
     {
-        MinistryId = min, CategoryGroupId = 1, SubCategoryId = sub, Type = "VendorPayment",
+        MinistryId = min, Type = "VendorPayment",
         Status = status, Amount = amt, Description = "x", ExpenseDate = new DateOnly(2026, 5, 10),
-        FunctionalClass = fc,
+        Lines = { new ExpenseLine { CategoryGroupId = 1, SubCategoryId = sub, Amount = amt, FunctionalClass = fc } },
     };
 
     [Fact]
@@ -82,4 +82,31 @@ public class Form990ReportServiceTests
         var stmt = await svc.GetFunctionalExpenseStatementAsync(new DateOnly(2026, 5, 1), new DateOnly(2026, 5, 31));
         Assert.Equal(100m, stmt.GrandTotal);
     }
+
+    [Fact]
+    public async Task Statement_SplitsOneExpenseAcrossLines()
+    {
+        // One invoice with two lines of different categories must land on two different 990 lines.
+        using var db = BuildDb();
+        await SeedAsync(db);
+        db.Expenses.Add(new Expense
+        {
+            MinistryId = 2, Type = "VendorPayment", Status = "Paid", Amount = 70m,
+            Description = "mixed", ExpenseDate = new DateOnly(2026, 5, 10),
+            Lines =
+            {
+                new ExpenseLine { CategoryGroupId = 1, SubCategoryId = 1, Amount = 50m }, // sub→line 7
+                new ExpenseLine { CategoryGroupId = 1, SubCategoryId = 2, Amount = 20m }, // sub unmapped→group fallback line 24
+            },
+        });
+        await db.SaveChangesAsync();
+        var svc = new Form990ReportService(db);
+
+        var stmt = await svc.GetFunctionalExpenseStatementAsync(null, null);
+
+        Assert.Equal(50m, stmt.Rows.Single(r => r.LineCode == "7").Program);   // ministry 2 default = Program
+        Assert.Equal(20m, stmt.Rows.Single(r => r.LineCode == "24").Program);
+        Assert.Equal(70m, stmt.GrandTotal);
+        Assert.Equal(1,   stmt.UnmappedExpenseCount);                          // one unmapped line
+    }
 }
diff --git a/API/ROLAC.API.Tests/Services/MonthlyStatementServiceTests.cs b/API/ROLAC.API.Tests/Services/MonthlyStatementServiceTests.cs
index 93a288f..d642442 100644
--- a/API/ROLAC.API.Tests/Services/MonthlyStatementServiceTests.cs
+++ b/API/ROLAC.API.Tests/Services/MonthlyStatementServiceTests.cs
@@ -42,8 +42,8 @@ public class MonthlyStatementServiceTests
         db.ExpenseSubCategories.Add(new ExpenseSubCategory { Id = 1, GroupId = 1, Name_en = "Misc" });
         db.Givings.Add(new Giving { GivingCategoryId = 1, Amount = 1000m, PaymentMethod = "Cash", GivingDate = new DateOnly(2026, 5, 10) });
         db.Givings.Add(new Giving { GivingCategoryId = 1, Amount = 500m,  PaymentMethod = "Cash", GivingDate = new DateOnly(2026, 6, 1) });
-        db.Expenses.Add(new Expense { MinistryId = 1, CategoryGroupId = 1, SubCategoryId = 1, Type = "VendorPayment", Status = "Paid", Amount = 300m, Description = "x", ExpenseDate = new DateOnly(2026, 5, 20) });
-        db.Expenses.Add(new Expense { MinistryId = 1, CategoryGroupId = 1, SubCategoryId = 1, Type = "StaffReimbursement", Status = "Approved", Amount = 999m, Description = "not paid", ExpenseDate = new DateOnly(2026, 5, 21) });
+        db.Expenses.Add(new Expense { MinistryId = 1, Type = "VendorPayment", Status = "Paid", Amount = 300m, Description = "x", ExpenseDate = new DateOnly(2026, 5, 20), Lines = { new ExpenseLine { CategoryGroupId = 1, SubCategoryId = 1, Amount = 300m } } });
+        db.Expenses.Add(new Expense { MinistryId = 1, Type = "StaffReimbursement", Status = "Approved", Amount = 999m, Description = "not paid", ExpenseDate = new DateOnly(2026, 5, 21), Lines = { new ExpenseLine { CategoryGroupId = 1, SubCategoryId = 1, Amount = 999m } } });
         await db.SaveChangesAsync();
         var svc = Build(db);
 
diff --git a/API/ROLAC.API/DTOs/Expense/ExpenseDtos.cs b/API/ROLAC.API/DTOs/Expense/ExpenseDtos.cs
index c4ef865..f4444b9 100644
--- a/API/ROLAC.API/DTOs/Expense/ExpenseDtos.cs
+++ b/API/ROLAC.API/DTOs/Expense/ExpenseDtos.cs
@@ -1,26 +1,35 @@
 using System.ComponentModel.DataAnnotations;
 namespace ROLAC.API.DTOs.Expense;
 
+public class ExpenseLineItemDto
+{
+    public int      Id              { get; set; }
+    public int      CategoryGroupId { get; set; }
+    public string   CategoryGroupName { get; set; } = "";
+    public int      SubCategoryId   { get; set; }
+    public string   SubCategoryName { get; set; } = "";
+    public string?  FunctionalClass { get; set; }
+    public decimal  Amount          { get; set; }
+    public string?  Description     { get; set; }
+}
+
 public class ExpenseListItemDto
 {
     public int      Id          { get; set; }
     public string   Type        { get; set; } = "";
     public string   Status      { get; set; } = "";
-    public decimal  Amount      { get; set; }
+    public decimal  Amount      { get; set; }   // header total = sum of line amounts
     public string   Description { get; set; } = "";
     public int      MinistryId  { get; set; }
     public string   MinistryName { get; set; } = "";
-    public int      CategoryGroupId { get; set; }
-    public string   CategoryGroupName { get; set; } = "";
-    public int      SubCategoryId { get; set; }
-    public string   SubCategoryName { get; set; } = "";
+    public int      LineCount   { get; set; }
+    public string   PrimaryCategoryName { get; set; } = "";   // first line's category (list hint; full breakdown via detail)
     public string?  VendorName  { get; set; }
     public int?     MemberId    { get; set; }
     public string?  MemberName  { get; set; }
     public string   ExpenseDate { get; set; } = "";   // yyyy-MM-dd
     public bool     HasReceipt  { get; set; }
     public string?  CheckNumber { get; set; }
-    public string?  FunctionalClass { get; set; }
 }
 
 public class ExpenseDto : ExpenseListItemDto
@@ -31,22 +40,29 @@ public class ExpenseDto : ExpenseListItemDto
     public DateTimeOffset? SubmittedAt { get; set; }
     public DateTimeOffset? ReviewedAt  { get; set; }
     public DateTimeOffset? PaidAt      { get; set; }
+    public List<ExpenseLineItemDto> Lines { get; set; } = new();
+}
+
+public class ExpenseLineInput
+{
+    [Required] public int    CategoryGroupId { get; set; }
+    [Required] public int    SubCategoryId   { get; set; }
+    [Range(0.01, 9_999_999)] public decimal Amount { get; set; }
+    [MaxLength(20)]  public string? FunctionalClass { get; set; }
+    [MaxLength(500)] public string? Description { get; set; }
 }
 
 public class CreateExpenseRequest
 {
     [Required] public string Type { get; set; } = "StaffReimbursement"; // VendorPayment|StaffReimbursement
     [Required] public int    MinistryId      { get; set; }
-    [Required] public int    CategoryGroupId { get; set; }
-    [Required] public int    SubCategoryId   { get; set; }
-    [Range(0.01, 9_999_999)] public decimal Amount { get; set; }
+    [Required, MinLength(1)] public List<ExpenseLineInput> Lines { get; set; } = new();
     [Required, MaxLength(500)] public string Description { get; set; } = "";
     [MaxLength(200)] public string? VendorName { get; set; }
     public int?     MemberId    { get; set; }   // ignored for self-service (server uses caller)
     [MaxLength(50)] public string? CheckNumber { get; set; }
     [Required] public DateOnly ExpenseDate { get; set; }
     public string?  Notes { get; set; }
-    [MaxLength(20)] public string? FunctionalClass { get; set; }
 }
 public class UpdateExpenseRequest : CreateExpenseRequest { }
 
diff --git a/API/ROLAC.API/Data/AppDbContext.cs b/API/ROLAC.API/Data/AppDbContext.cs
index 738c3f0..360059a 100644
--- a/API/ROLAC.API/Data/AppDbContext.cs
+++ b/API/ROLAC.API/Data/AppDbContext.cs
@@ -22,6 +22,7 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
     public DbSet<ExpenseSubCategory>   ExpenseSubCategories  => Set<ExpenseSubCategory>();
     public DbSet<Form990ExpenseLine> Form990ExpenseLines => Set<Form990ExpenseLine>();
     public DbSet<Expense>          Expenses          => Set<Expense>();
+    public DbSet<ExpenseLine>      ExpenseLines      => Set<ExpenseLine>();
     public DbSet<MonthlyStatement> MonthlyStatements => Set<MonthlyStatement>();
     public DbSet<ChurchProfile>    ChurchProfiles    => Set<ChurchProfile>();
     public DbSet<Check>            Checks            => Set<Check>();
@@ -246,7 +247,6 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
 
             entity.Property(e => e.Type).HasMaxLength(30).IsRequired();
             entity.Property(e => e.Status).HasMaxLength(30).HasDefaultValue("Draft");
-            entity.Property(e => e.FunctionalClass).HasMaxLength(20);
             entity.Property(e => e.Amount).HasColumnType("decimal(18,2)");
             entity.Property(e => e.Description).HasMaxLength(500).IsRequired();
             entity.Property(e => e.VendorName).HasMaxLength(200);
@@ -266,12 +266,30 @@ public class AppDbContext : IdentityDbContext<AppUser, AppRole, string>
 
             entity.HasOne(e => e.Ministry).WithMany()
                   .HasForeignKey(e => e.MinistryId).OnDelete(DeleteBehavior.Restrict);
+            entity.HasOne(e => e.Member).WithMany()
+                  .HasForeignKey(e => e.MemberId).OnDelete(DeleteBehavior.SetNull);
+        });
+
+        // ── ExpenseLine (category breakdown of one Expense) ──────────────────
+        builder.Entity<ExpenseLine>(entity =>
+        {
+            // Mirror the parent Expense's soft-delete filter (required relationship).
+            entity.HasQueryFilter(l => !l.Expense!.IsDeleted);
+
+            entity.Property(e => e.FunctionalClass).HasMaxLength(20);
+            entity.Property(e => e.Amount).HasColumnType("decimal(18,2)");
+            entity.Property(e => e.Description).HasMaxLength(500);
+            entity.Property(e => e.CreatedBy).HasMaxLength(450);
+            entity.Property(e => e.UpdatedBy).HasMaxLength(450);
+
+            entity.HasIndex(e => e.ExpenseId);
+
+            entity.HasOne(e => e.Expense).WithMany(x => x.Lines)
+                  .HasForeignKey(e => e.ExpenseId).OnDelete(DeleteBehavior.Cascade);
             entity.HasOne(e => e.CategoryGroup).WithMany()
                   .HasForeignKey(e => e.CategoryGroupId).OnDelete(DeleteBehavior.Restrict);
             entity.HasOne(e => e.SubCategory).WithMany()
                   .HasForeignKey(e => e.SubCategoryId).OnDelete(DeleteBehavior.Restrict);
-            entity.HasOne(e => e.Member).WithMany()
-                  .HasForeignKey(e => e.MemberId).OnDelete(DeleteBehavior.SetNull);
         });
 
         // ── ChurchProfile (singleton settings) ───────────────────────────────
diff --git a/API/ROLAC.API/Data/MockFinanceData.sql b/API/ROLAC.API/Data/MockFinanceData.sql
index b015454..67977f8 100644
--- a/API/ROLAC.API/Data/MockFinanceData.sql
+++ b/API/ROLAC.API/Data/MockFinanceData.sql
@@ -157,6 +157,8 @@ rows AS (
     mi."Id"  AS ministry_id,
     gp."Id"  AS group_id,
     sc."Id"  AS sub_id,
+    -- pre-allocate the expense id so the matching ExpenseLine can reference it
+    nextval(pg_get_serial_sequence('"Expenses"','Id')) AS new_id,
     sp.is_reimb,
     sp.vendor,
     sp.descr,
@@ -172,13 +174,14 @@ rows AS (
   JOIN "ExpenseCategoryGroups" gp ON gp."Name_en" = sp.grp
   JOIN "ExpenseSubCategories"  sc ON sc."Name_en" = sp.sub AND sc."GroupId" = gp."Id"
 )
+, ins_exp AS (
 INSERT INTO "Expenses"
-  ("MinistryId","CategoryGroupId","SubCategoryId","Type","Status","Amount",
+  ("Id","MinistryId","Type","Status","Amount",
    "Description","VendorName","MemberId","CheckNumber","ExpenseDate",
    "Notes","SubmittedBy","SubmittedAt","ReviewedBy","ReviewedAt","PaidBy","PaidAt",
    "CreatedAt","CreatedBy","UpdatedAt","UpdatedBy","IsDeleted")
 SELECT
-  r.ministry_id, r.group_id, r.sub_id,
+  r.new_id, r.ministry_id,
   CASE WHEN r.is_reimb THEN 'StaffReimbursement' ELSE 'VendorPayment' END,
   r.status,
   r.amount,
@@ -196,6 +199,15 @@ SELECT
   CASE WHEN r.status = 'Paid' THEN 'mockdata' END,
   CASE WHEN r.status = 'Paid' THEN r.expense_date::timestamptz END,
   r.expense_date::timestamptz, 'mockdata', r.expense_date::timestamptz, 'mockdata', false
+FROM rows r
+)
+-- one line per mock expense (single-category), mirroring the migrated production shape
+INSERT INTO "ExpenseLines"
+  ("ExpenseId","CategoryGroupId","SubCategoryId","FunctionalClass","Amount","Description",
+   "CreatedAt","CreatedBy","UpdatedAt","UpdatedBy")
+SELECT
+  r.new_id, r.group_id, r.sub_id, NULL, r.amount, NULL,
+  r.expense_date::timestamptz, 'mockdata', r.expense_date::timestamptz, 'mockdata'
 FROM rows r;
 
 COMMIT;
diff --git a/API/ROLAC.API/Entities/Expense.cs b/API/ROLAC.API/Entities/Expense.cs
index 1944aef..3597676 100644
--- a/API/ROLAC.API/Entities/Expense.cs
+++ b/API/ROLAC.API/Entities/Expense.cs
@@ -5,12 +5,9 @@ public class Expense : SoftDeleteEntity, IAuditable
 {
     public int      Id              { get; set; }
     public int      MinistryId      { get; set; }
-    public int      CategoryGroupId { get; set; }
-    public int      SubCategoryId   { get; set; }
     public string   Type            { get; set; } = "StaffReimbursement"; // VendorPayment | StaffReimbursement
     public string   Status          { get; set; } = "Draft";             // see state machine
-    public string?  FunctionalClass { get; set; }   // null = inherit Ministry.DefaultFunctionalClass
-    public decimal  Amount          { get; set; }
+    public decimal  Amount          { get; set; }   // denormalized total = SUM(Lines.Amount), recomputed server-side
     public string   Description     { get; set; } = null!;
     public string?  VendorName      { get; set; }
     public int?     MemberId        { get; set; }
@@ -26,8 +23,7 @@ public class Expense : SoftDeleteEntity, IAuditable
     public DateTimeOffset? PaidAt      { get; set; }
     public string?        PaidBy      { get; set; }
 
-    public Ministry?             Ministry      { get; set; }
-    public ExpenseCategoryGroup? CategoryGroup { get; set; }
-    public ExpenseSubCategory?   SubCategory   { get; set; }
-    public Member?               Member        { get; set; }
+    public Ministry?         Ministry { get; set; }
+    public Member?           Member   { get; set; }
+    public List<ExpenseLine> Lines    { get; set; } = new();
 }
diff --git a/API/ROLAC.API/Entities/ExpenseLine.cs b/API/ROLAC.API/Entities/ExpenseLine.cs
new file mode 100644
index 0000000..b6e2584
--- /dev/null
+++ b/API/ROLAC.API/Entities/ExpenseLine.cs
@@ -0,0 +1,23 @@
+using ROLAC.API.Entities.Base;
+namespace ROLAC.API.Entities;
+
+/// <summary>
+/// One category line of an <see cref="Expense"/>. A single invoice/payment can span
+/// multiple expense categories, so the category / amount / functional-class axis lives
+/// here per line; the Expense header keeps payment-level info and a denormalized total.
+/// Lines are wholly owned by the header (replaced as a set on update, like CheckLine).
+/// </summary>
+public class ExpenseLine : AuditableEntity
+{
+    public int      Id              { get; set; }
+    public int      ExpenseId       { get; set; }
+    public int      CategoryGroupId { get; set; }
+    public int      SubCategoryId   { get; set; }
+    public string?  FunctionalClass { get; set; }   // null = inherit Ministry.DefaultFunctionalClass
+    public decimal  Amount          { get; set; }
+    public string?  Description     { get; set; }    // optional per-line note (header description is authoritative for check printing)
+
+    public Expense?              Expense       { get; set; }
+    public ExpenseCategoryGroup? CategoryGroup { get; set; }
+    public ExpenseSubCategory?   SubCategory   { get; set; }
+}
diff --git a/API/ROLAC.API/Entities/FunctionalClasses.cs b/API/ROLAC.API/Entities/FunctionalClasses.cs
index 45d8b85..94da724 100644
--- a/API/ROLAC.API/Entities/FunctionalClasses.cs
+++ b/API/ROLAC.API/Entities/FunctionalClasses.cs
@@ -2,7 +2,7 @@ namespace ROLAC.API.Entities;
 
 /// <summary>
 /// The three IRS Form 990 Part IX functional-expense columns. Stored verbatim in
-/// Ministry.DefaultFunctionalClass and Expense.FunctionalClass.
+/// Ministry.DefaultFunctionalClass and ExpenseLine.FunctionalClass.
 /// </summary>
 public static class FunctionalClasses
 {
diff --git a/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs b/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs
index d878047..7e63ac1 100644
--- a/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs
+++ b/API/ROLAC.API/Migrations/AppDbContextModelSnapshot.cs
@@ -525,9 +525,6 @@ namespace ROLAC.API.Migrations
                     b.Property<decimal>("Amount")
                         .HasColumnType("decimal(18,2)");
 
-                    b.Property<int>("CategoryGroupId")
-                        .HasColumnType("integer");
-
                     b.Property<string>("CheckNumber")
                         .HasMaxLength(50)
                         .HasColumnType("character varying(50)");
@@ -555,10 +552,6 @@ namespace ROLAC.API.Migrations
                     b.Property<DateOnly>("ExpenseDate")
                         .HasColumnType("date");
 
-                    b.Property<string>("FunctionalClass")
-                        .HasMaxLength(20)
-                        .HasColumnType("character varying(20)");
-
                     b.Property<bool>("IsDeleted")
                         .HasColumnType("boolean");
 
@@ -600,9 +593,6 @@ namespace ROLAC.API.Migrations
                         .HasColumnType("character varying(30)")
                         .HasDefaultValue("Draft");
 
-                    b.Property<int>("SubCategoryId")
-                        .HasColumnType("integer");
-
                     b.Property<DateTimeOffset?>("SubmittedAt")
                         .HasColumnType("timestamp with time zone");
 
@@ -629,8 +619,6 @@ namespace ROLAC.API.Migrations
 
                     b.HasKey("Id");
 
-                    b.HasIndex("CategoryGroupId");
-
                     b.HasIndex("ExpenseDate");
 
                     b.HasIndex("MemberId");
@@ -640,8 +628,6 @@ namespace ROLAC.API.Migrations
                     b.HasIndex("Status")
                         .HasFilter("\"IsDeleted\" = false");
 
-                    b.HasIndex("SubCategoryId");
-
                     b.ToTable("Expenses");
                 });
 
@@ -694,6 +680,61 @@ namespace ROLAC.API.Migrations
                     b.ToTable("ExpenseCategoryGroups");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseLine", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("integer");
+
+                    NpgsqlPropertyBuilderExtensions.UseIdentityByDefaultColumn(b.Property<int>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int>("CategoryGroupId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("CreatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("CreatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.Property<string>("Description")
+                        .HasMaxLength(500)
+                        .HasColumnType("character varying(500)");
+
+                    b.Property<int>("ExpenseId")
+                        .HasColumnType("integer");
+
+                    b.Property<string>("FunctionalClass")
+                        .HasMaxLength(20)
+                        .HasColumnType("character varying(20)");
+
+                    b.Property<int>("SubCategoryId")
+                        .HasColumnType("integer");
+
+                    b.Property<DateTimeOffset>("UpdatedAt")
+                        .HasColumnType("timestamp with time zone");
+
+                    b.Property<string>("UpdatedBy")
+                        .IsRequired()
+                        .HasMaxLength(450)
+                        .HasColumnType("character varying(450)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("CategoryGroupId");
+
+                    b.HasIndex("ExpenseId");
+
+                    b.HasIndex("SubCategoryId");
+
+                    b.ToTable("ExpenseLines");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
                 {
                     b.Property<int>("Id")
@@ -2007,12 +2048,6 @@ namespace ROLAC.API.Migrations
 
             modelBuilder.Entity("ROLAC.API.Entities.Expense", b =>
                 {
-                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "CategoryGroup")
-                        .WithMany()
-                        .HasForeignKey("CategoryGroupId")
-                        .OnDelete(DeleteBehavior.Restrict)
-                        .IsRequired();
-
                     b.HasOne("ROLAC.API.Entities.Member", "Member")
                         .WithMany()
                         .HasForeignKey("MemberId")
@@ -2024,19 +2059,9 @@ namespace ROLAC.API.Migrations
                         .OnDelete(DeleteBehavior.Restrict)
                         .IsRequired();
 
-                    b.HasOne("ROLAC.API.Entities.ExpenseSubCategory", "SubCategory")
-                        .WithMany()
-                        .HasForeignKey("SubCategoryId")
-                        .OnDelete(DeleteBehavior.Restrict)
-                        .IsRequired();
-
-                    b.Navigation("CategoryGroup");
-
                     b.Navigation("Member");
 
                     b.Navigation("Ministry");
-
-                    b.Navigation("SubCategory");
                 });
 
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
@@ -2049,6 +2074,33 @@ namespace ROLAC.API.Migrations
                     b.Navigation("Form990Line");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.ExpenseLine", b =>
+                {
+                    b.HasOne("ROLAC.API.Entities.ExpenseCategoryGroup", "CategoryGroup")
+                        .WithMany()
+                        .HasForeignKey("CategoryGroupId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.Expense", "Expense")
+                        .WithMany("Lines")
+                        .HasForeignKey("ExpenseId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.HasOne("ROLAC.API.Entities.ExpenseSubCategory", "SubCategory")
+                        .WithMany()
+                        .HasForeignKey("SubCategoryId")
+                        .OnDelete(DeleteBehavior.Restrict)
+                        .IsRequired();
+
+                    b.Navigation("CategoryGroup");
+
+                    b.Navigation("Expense");
+
+                    b.Navigation("SubCategory");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseSubCategory", b =>
                 {
                     b.HasOne("ROLAC.API.Entities.Form990ExpenseLine", "Form990Line")
@@ -2184,6 +2236,11 @@ namespace ROLAC.API.Migrations
                     b.Navigation("Lines");
                 });
 
+            modelBuilder.Entity("ROLAC.API.Entities.Expense", b =>
+                {
+                    b.Navigation("Lines");
+                });
+
             modelBuilder.Entity("ROLAC.API.Entities.ExpenseCategoryGroup", b =>
                 {
                     b.Navigation("SubCategories");
diff --git a/API/ROLAC.API/Services/DisbursementService.cs b/API/ROLAC.API/Services/DisbursementService.cs
index da3ac53..7af4a2c 100644
--- a/API/ROLAC.API/Services/DisbursementService.cs
+++ b/API/ROLAC.API/Services/DisbursementService.cs
@@ -40,6 +40,19 @@ public class DisbursementService : IDisbursementService
         var memberIds = rows.Where(r => r.MemberId != null).Select(r => r.MemberId!.Value).ToHashSet();
         var members = await _db.Members.AsNoTracking().Where(m => memberIds.Contains(m.Id)).ToDictionaryAsync(m => m.Id);
 
+        // Category label per expense: the single line's category, or "Multiple" when it spans several.
+        var expenseIds = rows.Select(r => r.Id).ToList();
+        var lineGroups = await _db.ExpenseLines.AsNoTracking()
+            .Where(l => expenseIds.Contains(l.ExpenseId))
+            .OrderBy(l => l.Id)
+            .Select(l => new { l.ExpenseId, l.CategoryGroupId })
+            .ToListAsync();
+        var categoryByExpense = lineGroups.GroupBy(l => l.ExpenseId).ToDictionary(
+            g => g.Key,
+            g => g.Select(l => l.CategoryGroupId).Distinct().Count() > 1
+                ? "Multiple / 多類別"
+                : grpNames.GetValueOrDefault(g.First().CategoryGroupId, ""));
+
         var groups = new Dictionary<string, PayeeGroupDto>();
         foreach (var e in rows)
         {
@@ -77,7 +90,7 @@ public class DisbursementService : IDisbursementService
                 ExpenseId = e.Id, ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"),
                 Description = e.Description, Amount = e.Amount,
                 MinistryName = minNames.GetValueOrDefault(e.MinistryId, ""),
-                CategoryName = grpNames.GetValueOrDefault(e.CategoryGroupId, ""),
+                CategoryName = categoryByExpense.GetValueOrDefault(e.Id, ""),
             });
             g.TotalAmount += e.Amount;
         }
diff --git a/API/ROLAC.API/Services/ExpenseService.cs b/API/ROLAC.API/Services/ExpenseService.cs
index 2416453..64afbac 100644
--- a/API/ROLAC.API/Services/ExpenseService.cs
+++ b/API/ROLAC.API/Services/ExpenseService.cs
@@ -35,8 +35,9 @@ public class ExpenseService : IExpenseService
     {
         var query = _db.Expenses.AsNoTracking().AsQueryable();
         if (ministryId.HasValue)      query = query.Where(e => e.MinistryId == ministryId.Value);
-        if (categoryGroupId.HasValue) query = query.Where(e => e.CategoryGroupId == categoryGroupId.Value);
-        if (subCategoryId.HasValue)   query = query.Where(e => e.SubCategoryId == subCategoryId.Value);
+        // Category filters now match against any line of the expense.
+        if (categoryGroupId.HasValue) query = query.Where(e => e.Lines.Any(l => l.CategoryGroupId == categoryGroupId.Value));
+        if (subCategoryId.HasValue)   query = query.Where(e => e.Lines.Any(l => l.SubCategoryId == subCategoryId.Value));
         // `statuses` (comma-separated) takes precedence over single `status`; lets the dashboard
         // request the Paid+Approved set in one call.
         if (!string.IsNullOrWhiteSpace(statuses))
@@ -81,23 +82,36 @@ public class ExpenseService : IExpenseService
 
         var minNames = await _db.Ministries.AsNoTracking().ToDictionaryAsync(m => m.Id, m => $"{m.Name_en} / {m.Name_zh}");
         var grpNames = await _db.ExpenseCategoryGroups.AsNoTracking().ToDictionaryAsync(g => g.Id, g => $"{g.Name_en} / {g.Name_zh}");
-        var subNames = await _db.ExpenseSubCategories.AsNoTracking().ToDictionaryAsync(s => s.Id, s => $"{s.Name_en} / {s.Name_zh}");
         var memberIds = rows.Where(r => r.MemberId != null).Select(r => r.MemberId!.Value).ToHashSet();
         var memNames = await _db.Members.AsNoTracking().Where(m => memberIds.Contains(m.Id))
             .ToDictionaryAsync(m => m.Id, m => $"{m.FirstName_en} {m.LastName_en}");
 
-        var items = rows.Select(e => new ExpenseListItemDto
+        // Line count + first line's category, per expense on this page.
+        var expenseIds = rows.Select(r => r.Id).ToList();
+        var lineRows = await _db.ExpenseLines.AsNoTracking()
+            .Where(l => expenseIds.Contains(l.ExpenseId))
+            .OrderBy(l => l.Id)
+            .Select(l => new { l.ExpenseId, l.CategoryGroupId })
+            .ToListAsync();
+        var linesByExpense = lineRows.GroupBy(l => l.ExpenseId)
+            .ToDictionary(g => g.Key, g => g.ToList());
+
+        var items = rows.Select(e =>
         {
-            Id = e.Id, Type = e.Type, Status = e.Status, Amount = e.Amount, Description = e.Description,
-            MinistryId = e.MinistryId, MinistryName = minNames.GetValueOrDefault(e.MinistryId, ""),
-            CategoryGroupId = e.CategoryGroupId, CategoryGroupName = grpNames.GetValueOrDefault(e.CategoryGroupId, ""),
-            SubCategoryId = e.SubCategoryId, SubCategoryName = subNames.GetValueOrDefault(e.SubCategoryId, ""),
-            VendorName = e.VendorName, MemberId = e.MemberId,
-            MemberName = e.MemberId != null ? memNames.GetValueOrDefault(e.MemberId.Value) : null,
-            ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"),
-            HasReceipt = e.ReceiptBlobPath != null,
-            CheckNumber = e.CheckNumber,
-            FunctionalClass = e.FunctionalClass,
+            linesByExpense.TryGetValue(e.Id, out var ls);
+            var firstGroupId = ls is { Count: > 0 } ? ls[0].CategoryGroupId : 0;
+            return new ExpenseListItemDto
+            {
+                Id = e.Id, Type = e.Type, Status = e.Status, Amount = e.Amount, Description = e.Description,
+                MinistryId = e.MinistryId, MinistryName = minNames.GetValueOrDefault(e.MinistryId, ""),
+                LineCount = ls?.Count ?? 0,
+                PrimaryCategoryName = grpNames.GetValueOrDefault(firstGroupId, ""),
+                VendorName = e.VendorName, MemberId = e.MemberId,
+                MemberName = e.MemberId != null ? memNames.GetValueOrDefault(e.MemberId.Value) : null,
+                ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"),
+                HasReceipt = e.ReceiptBlobPath != null,
+                CheckNumber = e.CheckNumber,
+            };
         }).ToList();
 
         return new PagedResult<ExpenseListItemDto> { Items = items, TotalCount = total, Page = page, PageSize = pageSize };
@@ -108,33 +122,66 @@ public class ExpenseService : IExpenseService
         var e = await _db.Expenses.AsNoTracking().FirstOrDefaultAsync(x => x.Id == id);
         if (e is null) return null;
         var minName = await _db.Ministries.Where(m => m.Id == e.MinistryId).Select(m => m.Name_en).FirstOrDefaultAsync() ?? "";
-        var grpName = await _db.ExpenseCategoryGroups.Where(g => g.Id == e.CategoryGroupId).Select(g => g.Name_en).FirstOrDefaultAsync() ?? "";
-        var subName = await _db.ExpenseSubCategories.Where(s => s.Id == e.SubCategoryId).Select(s => s.Name_en).FirstOrDefaultAsync() ?? "";
         string? memName = e.MemberId != null
             ? await _db.Members.Where(m => m.Id == e.MemberId).Select(m => m.FirstName_en + " " + m.LastName_en).FirstOrDefaultAsync()
             : null;
+
+        var lines = await _db.ExpenseLines.AsNoTracking().Where(l => l.ExpenseId == id).OrderBy(l => l.Id).ToListAsync();
+        var grpNames = await _db.ExpenseCategoryGroups.AsNoTracking().ToDictionaryAsync(g => g.Id, g => g.Name_en);
+        var subNames = await _db.ExpenseSubCategories.AsNoTracking().ToDictionaryAsync(s => s.Id, s => s.Name_en);
+        var lineDtos = lines.Select(l => new ExpenseLineItemDto
+        {
+            Id = l.Id, CategoryGroupId = l.CategoryGroupId, CategoryGroupName = grpNames.GetValueOrDefault(l.CategoryGroupId, ""),
+            SubCategoryId = l.SubCategoryId, SubCategoryName = subNames.GetValueOrDefault(l.SubCategoryId, ""),
+            FunctionalClass = l.FunctionalClass, Amount = l.Amount, Description = l.Description,
+        }).ToList();
+
         return new ExpenseDto
         {
             Id = e.Id, Type = e.Type, Status = e.Status, Amount = e.Amount, Description = e.Description,
             MinistryId = e.MinistryId, MinistryName = minName,
-            CategoryGroupId = e.CategoryGroupId, CategoryGroupName = grpName,
-            SubCategoryId = e.SubCategoryId, SubCategoryName = subName,
+            LineCount = lineDtos.Count,
+            PrimaryCategoryName = lineDtos.Count > 0 ? lineDtos[0].CategoryGroupName : "",
             VendorName = e.VendorName, MemberId = e.MemberId, MemberName = memName,
             ExpenseDate = e.ExpenseDate.ToString("yyyy-MM-dd"), HasReceipt = e.ReceiptBlobPath != null,
             CheckNumber = e.CheckNumber, Notes = e.Notes, ReviewNotes = e.ReviewNotes,
             SubmittedBy = e.SubmittedBy, SubmittedAt = e.SubmittedAt, ReviewedAt = e.ReviewedAt, PaidAt = e.PaidAt,
-            FunctionalClass = e.FunctionalClass,
+            Lines = lineDtos,
         };
     }
 
+    // Lines are the source of truth: ≥1 line, each with a category/subcategory and a positive amount.
+    private static void ValidateLines(List<ExpenseLineInput> lines)
+    {
+        if (lines is null || lines.Count == 0)
+            throw new InvalidOperationException("An expense must have at least one line.");
+        foreach (var l in lines)
+        {
+            if (l.CategoryGroupId <= 0 || l.SubCategoryId <= 0)
+                throw new InvalidOperationException("Each expense line needs a category group and subcategory.");
+            if (l.Amount <= 0)
+                throw new InvalidOperationException("Each expense line amount must be greater than zero.");
+            if (l.FunctionalClass is not null && !FunctionalClasses.All.Contains(l.FunctionalClass))
+                throw new InvalidOperationException($"Invalid functional class '{l.FunctionalClass}'.");
+        }
+    }
+
+    private static List<ExpenseLine> BuildLines(List<ExpenseLineInput> inputs) =>
+        inputs.Select(l => new ExpenseLine
+        {
+            CategoryGroupId = l.CategoryGroupId, SubCategoryId = l.SubCategoryId,
+            FunctionalClass = l.FunctionalClass, Amount = l.Amount, Description = l.Description,
+        }).ToList();
+
     public async Task<int> CreateAsync(CreateExpenseRequest r, bool isFinance)
     {
+        ValidateLines(r.Lines);
         var e = new Expense
         {
-            MinistryId = r.MinistryId, CategoryGroupId = r.CategoryGroupId, SubCategoryId = r.SubCategoryId,
-            Type = r.Type, Amount = r.Amount, Description = r.Description, VendorName = r.VendorName,
+            MinistryId = r.MinistryId,
+            Type = r.Type, Amount = r.Lines.Sum(l => l.Amount), Description = r.Description, VendorName = r.VendorName,
             CheckNumber = r.CheckNumber, ExpenseDate = r.ExpenseDate, Notes = r.Notes,
-            FunctionalClass = r.FunctionalClass,
+            Lines = BuildLines(r.Lines),
         };
 
         if (r.Type == "VendorPayment")
@@ -174,16 +221,21 @@ public class ExpenseService : IExpenseService
 
     public async Task UpdateAsync(int id, UpdateExpenseRequest r, bool isFinance)
     {
+        ValidateLines(r.Lines);
         // FirstOrDefaultAsync (not FindAsync) so the soft-delete query filter applies.
-        var e = await _db.Expenses.FirstOrDefaultAsync(x => x.Id == id)
+        var e = await _db.Expenses.Include(x => x.Lines).FirstOrDefaultAsync(x => x.Id == id)
             ?? throw new KeyNotFoundException($"Expense {id} not found.");
         if (!isFinance && !(e.SubmittedBy == CurrentUserId && (e.Status == "Draft" || e.Status == "PendingApproval")))
             throw new InvalidOperationException("You can only edit your own draft or pending reimbursements.");
 
-        e.MinistryId = r.MinistryId; e.CategoryGroupId = r.CategoryGroupId; e.SubCategoryId = r.SubCategoryId;
-        e.Amount = r.Amount; e.Description = r.Description; e.CheckNumber = r.CheckNumber;
-        e.ExpenseDate = r.ExpenseDate; e.Notes = r.Notes; e.FunctionalClass = r.FunctionalClass;
+        e.MinistryId = r.MinistryId; e.Description = r.Description; e.CheckNumber = r.CheckNumber;
+        e.ExpenseDate = r.ExpenseDate; e.Notes = r.Notes;
         if (e.Type == "VendorPayment") e.VendorName = r.VendorName;
+
+        // Replace the line set wholesale (lines are owned by the header), recompute the total.
+        _db.ExpenseLines.RemoveRange(e.Lines);
+        e.Lines = BuildLines(r.Lines);
+        e.Amount = r.Lines.Sum(l => l.Amount);
         await _db.SaveChangesAsync();
     }
 
diff --git a/API/ROLAC.API/Services/FinanceDashboardService.cs b/API/ROLAC.API/Services/FinanceDashboardService.cs
index db541dd..029bdd3 100644
--- a/API/ROLAC.API/Services/FinanceDashboardService.cs
+++ b/API/ROLAC.API/Services/FinanceDashboardService.cs
@@ -53,17 +53,24 @@ public class FinanceDashboardService : IFinanceDashboardService
         DateOnly? from, DateOnly? to, int? ministryId, int? categoryGroupId)
     {
         var q = PaidApproved(from, to);
-        if (ministryId.HasValue)      q = q.Where(e => e.MinistryId == ministryId.Value);
-        if (categoryGroupId.HasValue) q = q.Where(e => e.CategoryGroupId == categoryGroupId.Value);
+        if (ministryId.HasValue) q = q.Where(e => e.MinistryId == ministryId.Value);
 
-        // Group by the deepest level whose parent id is supplied.
+        // Lines belonging to the scoped (Paid+Approved, optionally ministry-filtered) expenses.
+        var scopedLines = from l in _db.ExpenseLines
+                          join e in q on l.ExpenseId equals e.Id
+                          select l;
+
+        // Group by the deepest level whose parent id is supplied. Category levels aggregate
+        // over LINES (line amounts); the ministry level uses the header total to avoid
+        // double-counting a multi-line expense across its lines.
         List<(int Id, decimal Amount)> grouped;
         if (categoryGroupId.HasValue)
-            grouped = (await q.GroupBy(e => e.SubCategoryId)
+            grouped = (await scopedLines.Where(l => l.CategoryGroupId == categoryGroupId.Value)
+                .GroupBy(l => l.SubCategoryId)
                 .Select(g => new { Id = g.Key, Amount = g.Sum(x => x.Amount) }).ToListAsync())
                 .Select(x => (x.Id, x.Amount)).ToList();
         else if (ministryId.HasValue)
-            grouped = (await q.GroupBy(e => e.CategoryGroupId)
+            grouped = (await scopedLines.GroupBy(l => l.CategoryGroupId)
                 .Select(g => new { Id = g.Key, Amount = g.Sum(x => x.Amount) }).ToListAsync())
                 .Select(x => (x.Id, x.Amount)).ToList();
         else
diff --git a/API/ROLAC.API/Services/Form990ReportService.cs b/API/ROLAC.API/Services/Form990ReportService.cs
index d43e7eb..054a0ab 100644
--- a/API/ROLAC.API/Services/Form990ReportService.cs
+++ b/API/ROLAC.API/Services/Form990ReportService.cs
@@ -8,7 +8,7 @@ namespace ROLAC.API.Services;
 /// <summary>
 /// Read-only aggregation that produces the IRS Form 990 Part IX Statement of Functional
 /// Expenses. Expense scope matches FinanceDashboardService: Paid + Approved only.
-/// Single function per expense (direct-charge); no cost splitting.
+/// Each expense line is categorized independently, so one invoice can span multiple lines.
 /// </summary>
 public class Form990ReportService : IForm990ReportService
 {
@@ -40,13 +40,14 @@ public class Form990ReportService : IForm990ReportService
 
         var rows = await (
             from e in expenses
+            join l   in _db.ExpenseLines           on e.Id              equals l.ExpenseId
             join m   in _db.Ministries            on e.MinistryId      equals m.Id
-            join sub in _db.ExpenseSubCategories   on e.SubCategoryId   equals sub.Id
-            join grp in _db.ExpenseCategoryGroups  on e.CategoryGroupId equals grp.Id
+            join sub in _db.ExpenseSubCategories   on l.SubCategoryId   equals sub.Id
+            join grp in _db.ExpenseCategoryGroups  on l.CategoryGroupId equals grp.Id
             select new
             {
-                e.Amount,
-                e.FunctionalClass,
+                l.Amount,
+                l.FunctionalClass,
                 MinistryDefault = m.DefaultFunctionalClass,
                 SubLineId   = sub.Form990LineId,
                 GroupLineId = grp.Form990LineId,
diff --git a/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html b/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html
index d5302fc..fb5ccde 100644
--- a/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html
+++ b/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.html
@@ -1,128 +1,147 @@
-<kendo-dialog [title]="title" (close)="cancel.emit()" [width]="560" [maxWidth]="'95vw'" [maxHeight]="'90vh'">
-  <div class="grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
+<kendo-dialog [title]="title" (close)="cancel.emit()" [width]="showReceiptPanel ? 1200 : 760" [maxWidth]="'95vw'" [maxHeight]="'90vh'">
+  <!-- Two columns on desktop: form on the left, receipt preview on the right. Stacks on mobile. -->
+  <div class="flex flex-col gap-4 md:flex-row">
 
-    <!-- Continuous entry: keep member/ministry/category/date after each save (on-behalf reimbursement only) -->
-    <label *ngIf="showContinueEntry" class="flex items-center gap-2 md:col-span-2">
-      <kendo-switch [(ngModel)]="continueEntry"></kendo-switch>
-      <span>連續登打 / Continuous Entry</span>
-    </label>
+    <div class="flex-1 min-w-0 grid grid-cols-1 md:grid-cols-2 gap-x-4 gap-y-3">
 
-    <!-- Member picker (finance creating on behalf of a member) -->
-    <label *ngIf="allowMemberPick" class="flex flex-col gap-1 md:col-span-2">Member
-      <kendo-dropdownlist
-          [data]="memberResults"
-          textField="displayName"
-          valueField="id"
-          [valuePrimitive]="true"
-          [filterable]="true"
-          (filterChange)="onMemberFilter($event)"
-          [(ngModel)]="form.memberId"
+      <!-- Continuous entry: keep member/ministry/category/date after each save (on-behalf reimbursement only) -->
+      <label *ngIf="showContinueEntry" class="flex items-center gap-2 md:col-span-2">
+        <kendo-switch [(ngModel)]="continueEntry"></kendo-switch>
+        <span>連續登打 / Continuous Entry</span>
+      </label>
+
+      <!-- Description -->
+      <label class="flex flex-col gap-1 md:col-span-2">Description
+        <kendo-textbox [(ngModel)]="form.description" placeholder="Brief description of expense"></kendo-textbox>
+      </label>
+      <!-- Member picker (finance creating on behalf of a member) -->
+      <label *ngIf="allowMemberPick" class="flex flex-col gap-1 md:col-span-2">Member
+        <kendo-dropdownlist [data]="memberResults" textField="displayName" valueField="id" [valuePrimitive]="true"
+          [filterable]="true" (filterChange)="onMemberFilter($event)" [(ngModel)]="form.memberId"
           placeholder="Search member by name">
-      </kendo-dropdownlist>
-    </label>
-
-    <!-- Ministry -->
-    <label class="flex flex-col gap-1">Ministry
-      <kendo-dropdownlist
-          [data]="ministries"
-          textField="label"
-          valueField="id"
-          [valuePrimitive]="true"
-          [(ngModel)]="form.ministryId"
-          [defaultItem]="{ id: null, label: '-- Select ministry --/請選擇事工' }">
-      </kendo-dropdownlist>
-    </label>
-
-    <!-- Category Group -->
-    <label class="flex flex-col gap-1">Category Group
-      <kendo-dropdownlist
-          [data]="groups"
-          textField="label"
-          valueField="id"
-          [valuePrimitive]="true"
-          [(ngModel)]="form.categoryGroupId"
-          (valueChange)="onGroupChange($event)"
-          [defaultItem]="{ id: null, label: '-- Select group --/請選擇大類' }">
-      </kendo-dropdownlist>
-    </label>
-
-    <!-- Sub-Category -->
-    <label class="flex flex-col gap-1">Sub-Category
-      <kendo-dropdownlist
-          [data]="subs"
-          textField="label"
-          valueField="id"
-          [valuePrimitive]="true"
-          [(ngModel)]="form.subCategoryId"
-          [defaultItem]="{ id: null, label: '-- Select sub-category --/請選擇子項' }"
-          [disabled]="!form.categoryGroupId">
-      </kendo-dropdownlist>
-    </label>
-
-    <!-- Functional Class override -->
-    <label class="flex flex-col gap-1">
-      <span>Functional Class / 功能別</span>
-      <kendo-dropdownlist
-          [data]="functionalClassOptions"
-          textField="label"
-          valueField="value"
-          [valuePrimitive]="true"
-          [defaultItem]="{ value: null, label: '(Inherit ministry / 沿用事工)' }"
-          [(ngModel)]="form.functionalClass">
-      </kendo-dropdownlist>
-    </label>
-
-    <!-- Amount -->
-    <label class="flex flex-col gap-1">Amount
-      <kendo-numerictextbox
-          [(ngModel)]="form.amount"
-          [min]="0"
-          [format]="'c2'">
-      </kendo-numerictextbox>
-    </label>
-
-    <!-- Expense Date -->
-    <label class="flex flex-col gap-1">Expense Date
-      <kendo-datepicker [(ngModel)]="form.expenseDate"></kendo-datepicker>
-    </label>
-
-    <!-- Description -->
-    <label class="flex flex-col gap-1 md:col-span-2">Description
-      <kendo-textbox [(ngModel)]="form.description" placeholder="Brief description of expense"></kendo-textbox>
-    </label>
-
-    <!-- Vendor mode: vendor name + check number -->
-    <ng-container *ngIf="mode === 'vendor'">
-      <label class="flex flex-col gap-1">Vendor Name
-        <kendo-textbox [(ngModel)]="form.vendorName" placeholder="Payee / vendor name"></kendo-textbox>
+        </kendo-dropdownlist>
       </label>
-      <label class="flex flex-col gap-1">Check #
-        <kendo-textbox [(ngModel)]="form.checkNumber" placeholder="Check number (optional)"></kendo-textbox>
-      </label>
-    </ng-container>
 
-    <!-- Reimbursement mode: receipt file input -->
-    <ng-container *ngIf="mode === 'reimbursement'">
-      <label class="flex flex-col gap-1 md:col-span-2">Receipt (optional)
-        <!--
+      <!-- Ministry -->
+      <label class="flex flex-col gap-1">Ministry
+        <kendo-dropdownlist [data]="ministries" textField="label" valueField="id" [valuePrimitive]="true"
+          [(ngModel)]="form.ministryId" [defaultItem]="{ id: null, label: '-- Select ministry --/請選擇事工' }">
+        </kendo-dropdownlist>
+      </label>
+
+      <!-- Expense Date -->
+      <label class="flex flex-col gap-1">Expense Date
+        <kendo-datepicker [(ngModel)]="form.expenseDate"></kendo-datepicker>
+      </label>
+
+      <!-- Category lines: one invoice can span several categories -->
+      <div class="md:col-span-2 flex flex-col gap-2">
+        <div class="flex items-center justify-between">
+          <span class="font-semibold">明細 / Line Items</span>
+          <span class="text-sm text-gray-600">合計 / Total: {{ totalAmount | currency }}</span>
+        </div>
+
+        <div *ngFor="let line of lines; let i = index" class="flex flex-col gap-3 rounded border border-gray-200 p-3">
+          <!-- Line header: number + remove -->
+          <div class="flex items-center justify-between">
+            <span class="text-sm font-medium text-gray-600">明細 {{ i + 1 }} / Item {{ i + 1 }}</span>
+            <button kendoButton fillMode="flat" themeColor="error" size="small" [disabled]="lines.length === 1"
+              (click)="removeLine(i)" title="Remove line / 刪除此列">✕ 刪除</button>
+          </div>
+
+          <!-- Row 1: Category Group + Sub-Category -->
+          <div class="grid grid-cols-1 md:grid-cols-2 gap-3">
+            <label class="flex flex-col gap-1">Category Group
+              <kendo-dropdownlist [data]="groups" textField="label" valueField="id" [valuePrimitive]="true"
+                [(ngModel)]="line.categoryGroupId" (valueChange)="onLineGroupChange(line, $event)"
+                [defaultItem]="{ id: null, label: '-- Select group --/請選擇大類' }">
+              </kendo-dropdownlist>
+            </label>
+
+            <label class="flex flex-col gap-1">Sub-Category
+              <kendo-dropdownlist [data]="line.subs" textField="label" valueField="id" [valuePrimitive]="true"
+                [(ngModel)]="line.subCategoryId" [defaultItem]="{ id: null, label: '-- Select sub-category --/請選擇子項' }"
+                [disabled]="!line.categoryGroupId">
+              </kendo-dropdownlist>
+            </label>
+          </div>
+
+          <!-- Row 2: Description (optional) + Amount -->
+          <div class="grid grid-cols-1 md:grid-cols-2 gap-3">
+            <label class="flex flex-col gap-1">Description / 說明 <span class="text-gray-400">(Optional)</span>
+              <kendo-textbox [(ngModel)]="line.description" placeholder="e.g. 點心、文具…"></kendo-textbox>
+            </label>
+
+            <label class="flex flex-col gap-1">Amount
+              <kendo-numerictextbox [(ngModel)]="line.amount" [min]="0" [format]="'c2'"></kendo-numerictextbox>
+            </label>
+          </div>
+        </div>
+
+        <div>
+          <button kendoButton fillMode="outline" (click)="addLine()">+ 新增一列 / Add Line</button>
+        </div>
+      </div>
+
+
+      <!-- Vendor mode: vendor name + check number -->
+      <ng-container *ngIf="mode === 'vendor'">
+        <label class="flex flex-col gap-1">Vendor Name
+          <kendo-textbox [(ngModel)]="form.vendorName" placeholder="Payee / vendor name"></kendo-textbox>
+        </label>
+        <label class="flex flex-col gap-1">Check #
+          <kendo-textbox [(ngModel)]="form.checkNumber" placeholder="Check number (optional)"></kendo-textbox>
+        </label>
+      </ng-container>
+
+      <!-- Reimbursement mode: receipt file input -->
+      <ng-container *ngIf="mode === 'reimbursement'">
+        <label class="flex flex-col gap-1 md:col-span-2">Receipt (optional)
+          <!--
           Stop the native 'cancel' DOM event (fired when the OS file picker is dismissed)
           from bubbling up to the host, where it would collide with this component's
           @Output() cancel and wrongly close the dialog. See Angular issues #50556 / #13997.
         -->
-        <input
-            #receiptInput
-            type="file"
-            accept="image/*,application/pdf"
-            (change)="onFileSelected($event)"
+          <input #receiptInput type="file" accept="image/*,application/pdf" (change)="onFileSelected($event)"
             (cancel)="$event.stopPropagation()"
             class="block w-full text-sm text-gray-700 file:mr-3 file:py-1 file:px-3 file:rounded file:border-0 file:text-sm file:bg-gray-100 hover:file:bg-gray-200" />
-      </label>
-    </ng-container>
+        </label>
+      </ng-container>
+
+    </div>
+    <!-- /left form column -->
+
+    <!-- Right: receipt preview (shown once a file is selected or an existing receipt is loaded) -->
+    <div *ngIf="showReceiptPanel" class="md:w-[34rem] md:shrink-0 md:border-l md:pl-4 flex flex-col gap-2">
+      <div class="flex items-center justify-between">
+        <span class="font-semibold">收據預覽 / Receipt</span>
+        <!-- Zoom controls (image only; PDF uses the browser viewer's own zoom) -->
+        <div *ngIf="receiptImageUrl" class="flex items-center gap-1">
+          <button kendoButton size="small" fillMode="flat" (click)="zoomOut()"
+            [disabled]="receiptZoom <= minZoom" title="縮小 / Zoom out">−</button>
+          <span class="w-12 text-center text-sm tabular-nums">{{ receiptZoom * 100 | number:'1.0-0' }}%</span>
+          <button kendoButton size="small" fillMode="flat" (click)="zoomIn()"
+            [disabled]="receiptZoom >= maxZoom" title="放大 / Zoom in">＋</button>
+          <button kendoButton size="small" fillMode="flat" (click)="resetZoom()" title="重設 / Reset">⟲</button>
+        </div>
+      </div>
+
+      <!-- Scrollable so a zoomed-in image can be panned for comparison -->
+      <div *ngIf="receiptImageUrl" class="overflow-auto rounded border border-gray-200 bg-gray-50"
+        style="max-height: 72vh;">
+        <img [src]="receiptImageUrl" alt="Receipt preview" [style.width.%]="receiptZoom * 100"
+          class="block max-w-none" />
+      </div>
+
+      <iframe *ngIf="receiptPdfUrl" [src]="receiptPdfUrl" title="Receipt PDF"
+        class="w-full rounded border border-gray-200" style="height: 72vh;"></iframe>
+    </div>
 
   </div>
+  <!-- /two-column body -->
 
   <kendo-dialog-actions>
     <button kendoButton (click)="cancel.emit()">Cancel</button>
     <button kendoButton themeColor="primary" [disabled]="!isValid" (click)="emitSave()">Save</button>
   </kendo-dialog-actions>
-</kendo-dialog>
+</kendo-dialog>
\ No newline at end of file
diff --git a/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts b/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts
index 33e295f..91ad999 100644
--- a/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts
+++ b/APP/src/app/features/expense/components/expense-form-dialog/expense-form-dialog.component.ts
@@ -1,6 +1,7 @@
-import { Component, ElementRef, EventEmitter, Input, OnInit, Output, ViewChild } from '@angular/core';
+import { Component, ElementRef, EventEmitter, Input, OnDestroy, OnInit, Output, ViewChild } from '@angular/core';
 import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
+import { DomSanitizer, SafeResourceUrl } from '@angular/platform-browser';
 import { InputsModule } from '@progress/kendo-angular-inputs';
 import { ButtonsModule } from '@progress/kendo-angular-buttons';
 import { DialogsModule } from '@progress/kendo-angular-dialog';
@@ -8,11 +9,12 @@ import { DropDownsModule } from '@progress/kendo-angular-dropdowns';
 import { DateInputsModule } from '@progress/kendo-angular-dateinputs';
 import { MinistryApiService } from '../../services/ministry-api.service';
 import { ExpenseCategoryApiService } from '../../services/expense-category-api.service';
+import { ExpenseApiService } from '../../services/expense-api.service';
 import { MemberApiService } from '../../../members/services/member-api.service';
 import { MemberListItemDto, memberDisplayName } from '../../../members/models/member.model';
 import {
   MinistryDto, ExpenseCategoryGroupDto, ExpenseSubCategoryDto, ExpenseType, CreateExpenseRequest,
-  ExpenseListItemDto, FunctionalClass,
+  ExpenseDto, FunctionalClass,
 } from '../../models/expense.model';
 
 export interface ExpenseFormResult {
@@ -25,18 +27,30 @@ export interface ExpenseFormResult {
 /** Flattened member item with a single displayName field for the dropdown. */
 interface MemberOption { id: number; displayName: string; }
 
+/** One editable category line. `subs` holds the sub-category list for this row's chosen group. */
+interface ExpenseLineForm {
+  categoryGroupId: number | null;
+  subCategoryId: number | null;
+  amount: number;
+  description: string;
+  /** Functional class is no longer exposed in the form (too complex for volunteers); it stays
+   *  null = inherit the ministry default. Kept here so existing overrides survive an edit. */
+  functionalClass: FunctionalClass | null;
+  subs: ExpenseSubCategoryDto[];
+}
+
 @Component({
   selector: 'app-expense-form-dialog',
   standalone: true,
   imports: [CommonModule, FormsModule, InputsModule, ButtonsModule, DialogsModule, DropDownsModule, DateInputsModule],
   templateUrl: './expense-form-dialog.component.html',
 })
-export class ExpenseFormDialogComponent implements OnInit {
+export class ExpenseFormDialogComponent implements OnInit, OnDestroy {
   @Input() mode: 'vendor' | 'reimbursement' = 'reimbursement';
   @Input() allowMemberPick = false;
   @Input() title = 'New Expense';
-  /** When set, the dialog prefills from this row for editing instead of starting blank. */
-  @Input() expense: ExpenseListItemDto | null = null;
+  /** When set, the dialog prefills from this expense (with its lines) for editing. */
+  @Input() expense: ExpenseDto | null = null;
   @Output() save = new EventEmitter<ExpenseFormResult>();
   @Output() cancel = new EventEmitter<void>();
 
@@ -45,19 +59,12 @@ export class ExpenseFormDialogComponent implements OnInit {
 
   ministries: MinistryDto[] = [];
   groups: ExpenseCategoryGroupDto[] = [];
-  subs: ExpenseSubCategoryDto[] = [];
 
   memberResults: MemberOption[] = [];
 
   /** Continuous-entry toggle: keep member/ministry/category/date and the dialog open after each save. */
   continueEntry = false;
 
-  readonly functionalClassOptions: { value: FunctionalClass; label: string }[] = [
-    { value: 'Program',           label: 'Program / 事工服務' },
-    { value: 'ManagementGeneral', label: 'Management & General / 管理' },
-    { value: 'Fundraising',       label: 'Fundraising / 募款' },
-  ];
-
   /** The on-behalf reimbursement create flow is the only place continuous entry applies. */
   get showContinueEntry(): boolean {
     return this.mode === 'reimbursement' && this.allowMemberPick && !this.expense;
@@ -65,56 +72,108 @@ export class ExpenseFormDialogComponent implements OnInit {
 
   form = {
     ministryId: null as number | null,
-    categoryGroupId: null as number | null,
-    subCategoryId: null as number | null,
-    amount: 0,
     description: '',
     vendorName: '',
     checkNumber: '',
     memberId: null as number | null,
     expenseDate: new Date(),
-    functionalClass: null as FunctionalClass | null,
   };
+  /** At least one line always; "+ Add line" appends, each line is independently removable down to one. */
+  lines: ExpenseLineForm[] = [this.emptyLine()];
   receipt: File | null = null;
 
+  // ── Receipt preview (right panel) ────────────────────────────────────────
+  /** Blob URL for an image receipt, bound directly to <img [src]>. */
+  receiptImageUrl: string | null = null;
+  /** Sanitized blob URL for a PDF receipt, bound to <iframe [src]>. */
+  receiptPdfUrl: SafeResourceUrl | null = null;
+  /** Raw object URL kept so it can be revoked. */
+  private receiptObjectUrl: string | null = null;
+
+  /** Image zoom factor (1 = fit panel width); lets volunteers blow up a receipt to compare. */
+  receiptZoom = 1;
+  readonly minZoom = 0.5;
+  readonly maxZoom = 5;
+
+  get showReceiptPanel(): boolean { return !!(this.receiptImageUrl || this.receiptPdfUrl); }
+
+  zoomIn(): void { this.receiptZoom = Math.min(this.maxZoom, +(this.receiptZoom + 0.25).toFixed(2)); }
+  zoomOut(): void { this.receiptZoom = Math.max(this.minZoom, +(this.receiptZoom - 0.25).toFixed(2)); }
+  resetZoom(): void { this.receiptZoom = 1; }
+
   constructor(
     private ministryApi: MinistryApiService,
     private catApi: ExpenseCategoryApiService,
     private memberApi: MemberApiService,
+    private expenseApi: ExpenseApiService,
+    private sanitizer: DomSanitizer,
   ) {}
 
   ngOnInit(): void {
     this.ministryApi.getAll().subscribe(m => (this.ministries = m));
     this.catApi.getAll(false).subscribe(groups => {
       this.groups = groups;
-      // Populate the sub-category list for the prefilled group so its value displays on edit.
-      if (this.expense) {
-        this.subs = this.groups.find(group => group.id === this.expense!.categoryGroupId)?.subCategories ?? [];
-      }
+      // Populate each line's sub-category list once the catalog is loaded (edit mode).
+      if (this.expense) this.hydrateLineSubs();
     });
-    if (this.expense) this.prefill(this.expense);
+    if (this.expense) {
+      this.prefill(this.expense);
+      // Edit mode: load the existing receipt into the preview panel.
+      if (this.expense.hasReceipt) {
+        this.expenseApi.downloadReceipt(this.expense.id)
+          .subscribe(blob => this.setPreview(blob, blob.type));
+      }
+    }
   }
 
-  private prefill(expense: ExpenseListItemDto): void {
+  ngOnDestroy(): void { this.clearPreview(); }
+
+  private emptyLine(): ExpenseLineForm {
+    return { categoryGroupId: null, subCategoryId: null, amount: 0, description: '', functionalClass: null, subs: [] };
+  }
+
+  private prefill(expense: ExpenseDto): void {
     // expenseDate is a "yyyy-MM-dd" string; build a local Date to avoid a timezone day-shift.
     const [year, month, day] = expense.expenseDate.split('-').map(Number);
     this.form = {
       ministryId: expense.ministryId,
-      categoryGroupId: expense.categoryGroupId,
-      subCategoryId: expense.subCategoryId,
-      amount: expense.amount,
       description: expense.description,
       vendorName: expense.vendorName ?? '',
       checkNumber: expense.checkNumber ?? '',
       memberId: expense.memberId,
       expenseDate: new Date(year, month - 1, day),
-      functionalClass: expense.functionalClass ?? null,
     };
+    this.lines = (expense.lines ?? []).map(l => ({
+      categoryGroupId: l.categoryGroupId,
+      subCategoryId: l.subCategoryId,
+      amount: l.amount,
+      description: l.description ?? '',
+      functionalClass: l.functionalClass,
+      subs: [],
+    }));
+    if (this.lines.length === 0) this.lines = [this.emptyLine()];
   }
 
-  onGroupChange(groupId: number | null): void {
-    this.form.subCategoryId = null;
-    this.subs = this.groups.find(g => g.id === groupId)?.subCategories ?? [];
+  /** Fill each line's sub-category list from its chosen group (used after the catalog loads on edit). */
+  private hydrateLineSubs(): void {
+    for (const line of this.lines) {
+      line.subs = this.groups.find(g => g.id === line.categoryGroupId)?.subCategories ?? [];
+    }
+  }
+
+  onLineGroupChange(line: ExpenseLineForm, groupId: number | null): void {
+    line.subCategoryId = null;
+    line.subs = this.groups.find(g => g.id === groupId)?.subCategories ?? [];
+  }
+
+  addLine(): void { this.lines.push(this.emptyLine()); }
+
+  removeLine(index: number): void {
+    if (this.lines.length > 1) this.lines.splice(index, 1);
+  }
+
+  get totalAmount(): number {
+    return this.lines.reduce((sum, l) => sum + (l.amount || 0), 0);
   }
 
   onMemberFilter(term: string): void {
@@ -130,12 +189,34 @@ export class ExpenseFormDialogComponent implements OnInit {
 
   onFileSelected(event: Event): void {
     const input = event.target as HTMLInputElement;
-    this.receipt = input.files?.[0] ?? null;
+    const file = input.files?.[0] ?? null;
+    this.receipt = file;
+    if (file) this.setPreview(file, file.type);
+  }
+
+  /** Show a newly-selected file or a fetched existing receipt in the right-hand preview panel. */
+  private setPreview(blob: Blob, contentType: string): void {
+    this.clearPreview();
+    this.receiptZoom = 1;
+    this.receiptObjectUrl = URL.createObjectURL(blob);
+    if (contentType.startsWith('image/')) {
+      this.receiptImageUrl = this.receiptObjectUrl;
+    } else {
+      this.receiptPdfUrl = this.sanitizer.bypassSecurityTrustResourceUrl(this.receiptObjectUrl);
+    }
+  }
+
+  private clearPreview(): void {
+    if (this.receiptObjectUrl) { URL.revokeObjectURL(this.receiptObjectUrl); this.receiptObjectUrl = null; }
+    this.receiptImageUrl = null;
+    this.receiptPdfUrl = null;
   }
 
   get isValid(): boolean {
-    return !!this.form.ministryId && !!this.form.categoryGroupId && !!this.form.subCategoryId
-      && this.form.amount > 0 && this.form.description.trim().length > 0;
+    return !!this.form.ministryId
+      && this.form.description.trim().length > 0
+      && this.lines.length > 0
+      && this.lines.every(l => !!l.categoryGroupId && !!l.subCategoryId && l.amount > 0);
   }
 
   emitSave(): void {
@@ -145,16 +226,19 @@ export class ExpenseFormDialogComponent implements OnInit {
     const request: CreateExpenseRequest = {
       type: (this.mode === 'vendor' ? 'VendorPayment' : 'StaffReimbursement') as ExpenseType,
       ministryId: this.form.ministryId!,
-      categoryGroupId: this.form.categoryGroupId!,
-      subCategoryId: this.form.subCategoryId!,
-      amount: this.form.amount,
+      lines: this.lines.map(l => ({
+        categoryGroupId: l.categoryGroupId!,
+        subCategoryId: l.subCategoryId!,
+        amount: l.amount,
+        functionalClass: l.functionalClass,
+        description: l.description.trim() || null,
+      })),
       description: this.form.description.trim(),
       vendorName: this.mode === 'vendor' ? (this.form.vendorName || null) : null,
       memberId: this.allowMemberPick ? this.form.memberId : null,
       checkNumber: this.mode === 'vendor' ? (this.form.checkNumber || null) : null,
       expenseDate,
       notes: null,
-      functionalClass: this.form.functionalClass,
     };
     // The request and receipt are snapshotted here, so resetting the form right
     // after emitting is safe even though the parent saves asynchronously.
@@ -163,14 +247,14 @@ export class ExpenseFormDialogComponent implements OnInit {
   }
 
   /**
-   * Clear only the per-entry fields, keeping Member, Ministry, Category Group,
-   * Sub-Category and Expense Date (plus the loaded sub-category list) so the
-   * user can immediately log the next reimbursement.
+   * Clear only the per-entry fields, keeping Member, Ministry and Expense Date so the
+   * user can immediately log the next reimbursement. Lines reset to a single blank row.
    */
   private resetForNext(): void {
-    this.form.amount = 0;
+    this.lines = [this.emptyLine()];
     this.form.description = '';
     this.receipt = null;
+    this.clearPreview();
     if (this.receiptInput) this.receiptInput.nativeElement.value = '';
   }
 }
diff --git a/APP/src/app/features/expense/models/expense.model.ts b/APP/src/app/features/expense/models/expense.model.ts
index 7c785d3..32e8ea7 100644
--- a/APP/src/app/features/expense/models/expense.model.ts
+++ b/APP/src/app/features/expense/models/expense.model.ts
@@ -15,21 +15,31 @@ export interface UpdateExpenseGroupRequest extends CreateExpenseGroupRequest { i
 export interface CreateExpenseSubCategoryRequest { groupId: number; name_en: string; name_zh: string | null; sortOrder: number; form990LineId: number | null; }
 export interface UpdateExpenseSubCategoryRequest extends CreateExpenseSubCategoryRequest { isActive: boolean; }
 
+export interface ExpenseLineItemDto {
+  id: number; categoryGroupId: number; categoryGroupName: string;
+  subCategoryId: number; subCategoryName: string;
+  functionalClass: FunctionalClass | null; amount: number; description: string | null;
+}
 export interface ExpenseListItemDto {
   id: number; type: ExpenseType; status: ExpenseStatus; amount: number; description: string;
-  ministryId: number; ministryName: string; categoryGroupId: number; categoryGroupName: string;
-  subCategoryId: number; subCategoryName: string; vendorName: string | null;
+  ministryId: number; ministryName: string; lineCount: number; primaryCategoryName: string;
+  vendorName: string | null;
   memberId: number | null; memberName: string | null; expenseDate: string; hasReceipt: boolean;
-  checkNumber: string | null; functionalClass: FunctionalClass | null;
+  checkNumber: string | null;
 }
 export interface ExpenseDto extends ExpenseListItemDto {
   notes: string | null; reviewNotes: string | null;
   submittedBy: string | null; submittedAt: string | null; reviewedAt: string | null; paidAt: string | null;
+  lines: ExpenseLineItemDto[];
+}
+export interface ExpenseLineInput {
+  categoryGroupId: number; subCategoryId: number; amount: number;
+  functionalClass: FunctionalClass | null; description: string | null;
 }
 export interface CreateExpenseRequest {
-  type: ExpenseType; ministryId: number; categoryGroupId: number; subCategoryId: number;
-  amount: number; description: string; vendorName: string | null; memberId: number | null;
-  checkNumber: string | null; expenseDate: string; notes: string | null; functionalClass: FunctionalClass | null;
+  type: ExpenseType; ministryId: number; lines: ExpenseLineInput[];
+  description: string; vendorName: string | null; memberId: number | null;
+  checkNumber: string | null; expenseDate: string; notes: string | null;
 }
 export type UpdateExpenseRequest = CreateExpenseRequest;
 export interface RejectExpenseRequest { reviewNotes: string | null; }
diff --git a/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.html b/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.html
index 13d72bc..3f1e059 100644
--- a/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.html
+++ b/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.html
@@ -43,7 +43,7 @@
 
     <kendo-grid-column title="Category" [width]="360">
       <ng-template kendoGridCellTemplate let-dataItem>
-        {{ dataItem.categoryGroupName }} / {{ dataItem.subCategoryName }}
+        {{ dataItem.primaryCategoryName }}<span *ngIf="dataItem.lineCount > 1" class="text-gray-500"> +{{ dataItem.lineCount - 1 }}</span>
       </ng-template>
     </kendo-grid-column>
 
diff --git a/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.ts b/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.ts
index 6f47c47..9e006a8 100644
--- a/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.ts
+++ b/APP/src/app/features/expense/pages/expenses-page/expenses-page.component.ts
@@ -11,7 +11,7 @@ import { EXPENSE_STATUS_OPTIONS } from '../../../../shared/i18n/option-lists';
 import { ExpenseApiService, ExpenseQuery } from '../../services/expense-api.service';
 import { MinistryApiService } from '../../services/ministry-api.service';
 import { ExpenseFormDialogComponent, ExpenseFormResult } from '../../components/expense-form-dialog/expense-form-dialog.component';
-import { ExpenseListItemDto, MinistryDto } from '../../models/expense.model';
+import { ExpenseDto, ExpenseListItemDto, MinistryDto } from '../../models/expense.model';
 import { switchMap, of } from 'rxjs';
 
 @Component({
@@ -39,7 +39,7 @@ export class ExpensesPageComponent implements OnInit {
   vendorDialogOpen = false;
   reimbDialogOpen = false;
 
-  editRow: ExpenseListItemDto | null = null;
+  editRow: ExpenseDto | null = null;
   editMode: 'vendor' | 'reimbursement' = 'reimbursement';
 
   payRow: ExpenseListItemDto | null = null;
@@ -95,8 +95,9 @@ export class ExpensesPageComponent implements OnInit {
   }
 
   openEdit(row: ExpenseListItemDto): void {
-    this.editRow = row;
+    // Fetch the full expense (with its lines) before opening the dialog for editing.
     this.editMode = row.type === 'VendorPayment' ? 'vendor' : 'reimbursement';
+    this.api.getById(row.id).subscribe(dto => (this.editRow = dto));
   }
 
   closeEdit(): void { this.editRow = null; }
diff --git a/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.html b/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.html
index 92de8b7..6532a3f 100644
--- a/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.html
+++ b/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.html
@@ -11,7 +11,7 @@
       <kendo-grid-column field="ministryName" title="Ministry" [width]="140"></kendo-grid-column>
       <kendo-grid-column title="Category">
         <ng-template kendoGridCellTemplate let-dataItem>
-          {{ dataItem.categoryGroupName }} / {{ dataItem.subCategoryName }}
+          {{ dataItem.primaryCategoryName }}<span *ngIf="dataItem.lineCount > 1" class="text-gray-500"> +{{ dataItem.lineCount - 1 }}</span>
         </ng-template>
       </kendo-grid-column>
       <kendo-grid-column field="amount" title="Amount" [width]="110" format="c2"></kendo-grid-column>
@@ -52,7 +52,7 @@
         </div>
         <div>
           <dt>Category</dt>
-          <dd>{{ row.categoryGroupName }} / {{ row.subCategoryName }}</dd>
+          <dd>{{ row.primaryCategoryName }}<span *ngIf="row.lineCount > 1"> +{{ row.lineCount - 1 }}</span></dd>
         </div>
       </dl>
 
diff --git a/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.ts b/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.ts
index 7669e50..37d66ee 100644
--- a/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.ts
+++ b/APP/src/app/features/expense/pages/my-reimbursements-page/my-reimbursements-page.component.ts
@@ -4,7 +4,7 @@ import { GridModule } from '@progress/kendo-angular-grid';
 import { ButtonsModule } from '@progress/kendo-angular-buttons';
 import { ExpenseApiService } from '../../services/expense-api.service';
 import { ExpenseFormDialogComponent, ExpenseFormResult } from '../../components/expense-form-dialog/expense-form-dialog.component';
-import { ExpenseListItemDto } from '../../models/expense.model';
+import { ExpenseDto, ExpenseListItemDto } from '../../models/expense.model';
 import { switchMap, of } from 'rxjs';
 import { PageHeaderActionsDirective } from '../../../../shared/directives/page-header-actions.directive';
 
@@ -19,7 +19,7 @@ export class MyReimbursementsPageComponent implements OnInit {
   rows: ExpenseListItemDto[] = [];
   loading = false;
   dialogOpen = false;
-  editRow: ExpenseListItemDto | null = null;
+  editRow: ExpenseDto | null = null;
 
   constructor(private api: ExpenseApiService) {}
 
@@ -34,7 +34,10 @@ export class MyReimbursementsPageComponent implements OnInit {
   }
 
   openNew(): void { this.editRow = null; this.dialogOpen = true; }
-  openEdit(row: ExpenseListItemDto): void { this.editRow = row; this.dialogOpen = true; }
+  openEdit(row: ExpenseListItemDto): void {
+    // Fetch the full expense (with its lines) before opening the dialog for editing.
+    this.api.getById(row.id).subscribe(dto => { this.editRow = dto; this.dialogOpen = true; });
+  }
   closeDialog(): void { this.dialogOpen = false; this.editRow = null; }
 
   onSave(result: ExpenseFormResult): void {
diff --git a/APP/src/app/features/finance-dashboard/pages/finance-dashboard-page/finance-dashboard-page.component.html b/APP/src/app/features/finance-dashboard/pages/finance-dashboard-page/finance-dashboard-page.component.html
index df9e0a2..f47088d 100644
--- a/APP/src/app/features/finance-dashboard/pages/finance-dashboard-page/finance-dashboard-page.component.html
+++ b/APP/src/app/features/finance-dashboard/pages/finance-dashboard-page/finance-dashboard-page.component.html
@@ -151,7 +151,7 @@
           <ng-template kendoGridCellTemplate let-d>
             <div class="cell-item">
               <span class="cell-item__desc">{{ d.description }}</span>
-              <span class="cell-item__sub">{{ d.ministryName }} · {{ d.subCategoryName }}</span>
+              <span class="cell-item__sub">{{ d.ministryName }} · {{ d.primaryCategoryName }}<span *ngIf="d.lineCount > 1"> +{{ d.lineCount - 1 }}</span></span>
             </div>
           </ng-template>
         </kendo-grid-column>