diff --git a/docs/superpowers/plans/2026-05-29-expense-tracking.md b/docs/superpowers/plans/2026-05-29-expense-tracking.md
index 59cb274..791b80d 100644
--- a/docs/superpowers/plans/2026-05-29-expense-tracking.md
+++ b/docs/superpowers/plans/2026-05-29-expense-tracking.md
@@ -347,7 +347,7 @@ Add config at the end of `OnModelCreating`:
 
 - [ ] **Step 4: Add the category seed to DbSeeder**
 
-In `DbSeeder.cs` add the seed data (11 groups + 38 subs from DB_SCHEMA §8):
+In `DbSeeder.cs` add the seed data (11 groups + 39 subs from DB_SCHEMA §8):
 ```csharp
     // (GroupEn, GroupZh, Sort, SubItems[(SubEn, SubZh)])
     private static readonly (string En, string Zh, int Sort, (string En, string Zh)[] Subs)[] ExpenseCategorySeed =
@@ -2951,7 +2951,7 @@ Expected: all tests PASS (Ministry, ExpenseCategory, Expense, MonthlyStatement,
 
 - [ ] **Step 2: Start the API and confirm migrations + seed**
 
-Start the API (per `project_build_run_env`). Confirm on startup: migration `AddExpenseModule` applies, and the DB has 10 ministries, 11 expense groups, 38 subcategories. Check via Swagger `GET /api/ministries` and `GET /api/expense-categories?includeInactive=true` (authorize with the seeded admin `admin@rolac.org / Admin1234!`).
+Start the API (per `project_build_run_env`). Confirm on startup: migration `AddExpenseModule` applies, and the DB has 10 ministries, 11 expense groups, 39 subcategories. Check via Swagger `GET /api/ministries` and `GET /api/expense-categories?includeInactive=true` (authorize with the seeded admin `admin@rolac.org / Admin1234!`).
 
 - [ ] **Step 3: Verify the finance happy path via Swagger or UI**
 
diff --git a/docs/superpowers/specs/2026-05-29-expense-tracking-design.md b/docs/superpowers/specs/2026-05-29-expense-tracking-design.md
index 1dc653b..feab705 100644
--- a/docs/superpowers/specs/2026-05-29-expense-tracking-design.md
+++ b/docs/superpowers/specs/2026-05-29-expense-tracking-design.md
@@ -12,7 +12,7 @@
 
 本 spec 規劃**支出追蹤 & 報銷**模組，涵蓋 PLANNING 勾選清單全部五項：
 
-1. **支出類別設定** — `ExpenseCategoryGroup`（11 大類）+ `ExpenseSubCategory`（~38 子項）CRUD + 種子
+1. **支出類別設定** — `ExpenseCategoryGroup`（11 大類）+ `ExpenseSubCategory`（39 子項）CRUD + 種子
 2. **廠商直接付款記錄** — `Expense`（`Type=VendorPayment`），含支票號碼，建立即 `Paid`
 3. **同工代墊報銷申請** — `Expense`（`Type=StaffReimbursement`），含收據照片上傳 + **同工自助提交**
 4. **財務審核流程** — 狀態機 `Draft → PendingApproval → Approved → Paid`（或 `Rejected`）
@@ -132,7 +132,7 @@
 
 ### 3.6 Seed（`DbSeeder.SeedExpenseCategoriesAsync`）
 
-沿用既有 code-based 風格（非 `HasData`），依 DB_SCHEMA §8 完整清單植入 **11 大類 + 38 子項**：
+沿用既有 code-based 風格（非 `HasData`），依 DB_SCHEMA §8 完整清單植入 **11 大類 + 39 子項**：
 
 ```
 1 Equipment 設備:        Purchase 購置 · Rental 租借 · Maintenance & Repair 維修