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core/apps/management/models/expense.py

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+from django.db import models
+from core.apps.management.models import Device
+
+class Expense(models.Model):
+    class ExpenseType(models.TextChoices):
+        RENT = "rent", "Ijara"
+        SALARY = "salary", "Maosh"
+        UTILITIES = "utilities", "Kommunal to‘lovlar"
+        MAINTENANCE = "maintenance", "Texnik xizmat"
+        FOOD = "food", "Oziq-ovqat"
+        TRANSPORT = "transport", "Yo'lkira"
+        BUY_TOYS = "buy_toys", "Oʻyinchoqlar sotib olish"
+        OTHER = "other", "Boshqa"
+
+    amount = models.DecimalField(max_digits=12, decimal_places=2)
+    expense_type = models.CharField(
+        max_length=20,
+        choices=ExpenseType.choices,
+        default=ExpenseType.OTHER,
+    )
+
+    # Conditional fields
+    employee = models.ForeignKey("accounts.User", related_name="salaries", null=True, blank=True, on_delete=models.PROTECT)
+    device = models.ForeignKey(Device, null=True, blank=True, on_delete=models.PROTECT)
+
+    created_by = models.ForeignKey("accounts.User", on_delete=models.PROTECT)
+    confirmed_by = models.ForeignKey(
+        "accounts.User", on_delete=models.PROTECT,
+        null=True, blank=True, related_name="confirmed_expenses"
+    )
+
+    is_confirmed = models.BooleanField(default=False)
+    created_at = models.DateTimeField(auto_now_add=True)
+
+    def clean(self):
+        from django.core.exceptions import ValidationError
+
+        # Salary requires employee
+        if self.expense_type == self.ExpenseType.SALARY and not self.employee:
+            raise ValidationError({"employee": "Employee must be set for Salary expenses."})
+
+        # Device required for rent/utilities/maintenance
+        if self.expense_type in [
+            self.ExpenseType.RENT,
+            self.ExpenseType.MAINTENANCE
+        ] and not self.device:
+            raise ValidationError({"device": "Device must be set for this type of expense."})