diff --git a/schemas/08-finance-schema-ddl.sql b/schemas/08-finance-schema-ddl.sql
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+-- ============================================================================
+-- 08-finance-schema-ddl.sql
+-- Schema: finance
+-- ERP Construccion - Modulo Finanzas y Controlling (MAE-014)
+-- ============================================================================
+-- Descripcion: Gestion financiera completa incluyendo:
+--   - Catalogo de cuentas contables (Chart of Accounts)
+--   - Polizas contables (Journal Entries)
+--   - Cuentas por pagar (Accounts Payable)
+--   - Cuentas por cobrar (Accounts Receivable)
+--   - Cuentas bancarias y movimientos
+--   - Conciliacion bancaria
+--   - Proyecciones de flujo de efectivo
+-- ============================================================================
+-- Autor: Claude-Arquitecto-Orquestador
+-- Fecha: 2026-01-25
+-- Version: 1.0.0
+-- ============================================================================
+
+-- Crear schema si no existe
+CREATE SCHEMA IF NOT EXISTS finance;
+
+-- ============================================================================
+-- ENUMS
+-- ============================================================================
+
+-- Tipo de cuenta contable
+CREATE TYPE finance.account_type AS ENUM (
+    'asset',      -- Activo
+    'liability',  -- Pasivo
+    'equity',     -- Capital
+    'income',     -- Ingreso
+    'expense'     -- Gasto
+);
+
+-- Naturaleza de cuenta (deudora/acreedora)
+CREATE TYPE finance.account_nature AS ENUM (
+    'debit',   -- Deudora
+    'credit'   -- Acreedora
+);
+
+-- Estado de cuenta contable
+CREATE TYPE finance.account_status AS ENUM (
+    'active',    -- Activa
+    'inactive',  -- Inactiva
+    'blocked'    -- Bloqueada
+);
+
+-- Tipo de poliza contable
+CREATE TYPE finance.entry_type AS ENUM (
+    'purchase',      -- Compra
+    'sale',          -- Venta
+    'payment',       -- Pago
+    'collection',    -- Cobro
+    'payroll',       -- Nomina
+    'adjustment',    -- Ajuste
+    'depreciation',  -- Depreciacion
+    'transfer',      -- Traspaso
+    'opening',       -- Apertura
+    'closing'        -- Cierre
+);
+
+-- Estado de poliza contable
+CREATE TYPE finance.entry_status AS ENUM (
+    'draft',             -- Borrador
+    'pending_approval',  -- Pendiente de aprobacion
+    'approved',          -- Aprobada
+    'posted',            -- Contabilizada
+    'cancelled',         -- Cancelada
+    'reversed'           -- Reversada
+);
+
+-- Tipo de documento CxP
+CREATE TYPE finance.ap_document_type AS ENUM (
+    'invoice',      -- Factura
+    'credit_note',  -- Nota de credito
+    'debit_note',   -- Nota de debito
+    'advance',      -- Anticipo
+    'retention'     -- Retencion
+);
+
+-- Estado de CxP
+CREATE TYPE finance.ap_status AS ENUM (
+    'pending',    -- Pendiente
+    'partial',    -- Parcialmente pagado
+    'paid',       -- Pagado
+    'overdue',    -- Vencido
+    'cancelled',  -- Cancelado
+    'disputed'    -- En disputa
+);
+
+-- Tipo de documento CxC
+CREATE TYPE finance.ar_document_type AS ENUM (
+    'invoice',      -- Factura
+    'credit_note',  -- Nota de credito
+    'debit_note',   -- Nota de debito
+    'advance',      -- Anticipo
+    'estimation'    -- Estimacion
+);
+
+-- Estado de CxC
+CREATE TYPE finance.ar_status AS ENUM (
+    'pending',      -- Pendiente
+    'partial',      -- Parcialmente cobrado
+    'collected',    -- Cobrado
+    'overdue',      -- Vencido
+    'cancelled',    -- Cancelado
+    'written_off'   -- Incobrable
+);
+
+-- Tipo de cuenta bancaria
+CREATE TYPE finance.bank_account_type AS ENUM (
+    'checking',     -- Cuenta de cheques
+    'savings',      -- Cuenta de ahorro
+    'investment',   -- Inversion
+    'credit_line',  -- Linea de credito
+    'other'         -- Otro
+);
+
+-- Estado de cuenta bancaria
+CREATE TYPE finance.bank_account_status AS ENUM (
+    'active',    -- Activa
+    'inactive',  -- Inactiva
+    'blocked',   -- Bloqueada
+    'closed'     -- Cerrada
+);
+
+-- Tipo de movimiento bancario
+CREATE TYPE finance.bank_movement_type AS ENUM (
+    'debit',   -- Cargo
+    'credit'   -- Abono
+);
+
+-- Estado de movimiento bancario
+CREATE TYPE finance.bank_movement_status AS ENUM (
+    'pending',       -- Pendiente
+    'matched',       -- Coincidente
+    'reconciled',    -- Conciliado
+    'unreconciled',  -- No conciliado
+    'ignored'        -- Ignorado
+);
+
+-- Origen de movimiento bancario
+CREATE TYPE finance.bank_movement_source AS ENUM (
+    'manual',       -- Manual
+    'import_file',  -- Importacion de archivo
+    'api',          -- API bancaria
+    'system'        -- Sistema
+);
+
+-- Metodo de pago
+CREATE TYPE finance.payment_method AS ENUM (
+    'cash',          -- Efectivo
+    'check',         -- Cheque
+    'transfer',      -- Transferencia
+    'card',          -- Tarjeta
+    'compensation',  -- Compensacion
+    'other'          -- Otro
+);
+
+-- Estado de pago (CxP)
+CREATE TYPE finance.payment_status AS ENUM (
+    'pending',     -- Pendiente
+    'processed',   -- Procesado
+    'reconciled',  -- Conciliado
+    'cancelled',   -- Cancelado
+    'returned'     -- Devuelto
+);
+
+-- Metodo de cobro
+CREATE TYPE finance.collection_method AS ENUM (
+    'cash',          -- Efectivo
+    'check',         -- Cheque
+    'transfer',      -- Transferencia
+    'card',          -- Tarjeta
+    'compensation',  -- Compensacion
+    'other'          -- Otro
+);
+
+-- Estado de cobro (CxC)
+CREATE TYPE finance.collection_status AS ENUM (
+    'pending',     -- Pendiente
+    'deposited',   -- Depositado
+    'reconciled',  -- Conciliado
+    'cancelled',   -- Cancelado
+    'returned'     -- Devuelto
+);
+
+-- Estado de conciliacion
+CREATE TYPE finance.reconciliation_status AS ENUM (
+    'draft',        -- Borrador
+    'in_progress',  -- En proceso
+    'completed',    -- Completada
+    'approved',     -- Aprobada
+    'cancelled'     -- Cancelada
+);
+
+-- Tipo de flujo de efectivo
+CREATE TYPE finance.cash_flow_type AS ENUM (
+    'projected',   -- Proyectado
+    'actual',      -- Real
+    'comparison'   -- Comparativo
+);
+
+-- Tipo de periodo de flujo
+CREATE TYPE finance.cash_flow_period_type AS ENUM (
+    'daily',      -- Diario
+    'weekly',     -- Semanal
+    'monthly',    -- Mensual
+    'quarterly'   -- Trimestral
+);
+
+-- ============================================================================
+-- TABLAS
+-- ============================================================================
+
+-- ----------------------------------------------------------------------------
+-- 1. Catalogo de Cuentas Contables (Chart of Accounts)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.chart_of_accounts (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Codigo jerarquico de cuenta
+    code VARCHAR(50) NOT NULL,
+    name VARCHAR(255) NOT NULL,
+    description TEXT,
+
+    -- Tipo y naturaleza
+    account_type finance.account_type NOT NULL,
+    nature finance.account_nature NOT NULL,
+    status finance.account_status NOT NULL DEFAULT 'active',
+
+    -- Jerarquia
+    level INTEGER NOT NULL DEFAULT 1,
+    parent_id UUID REFERENCES finance.chart_of_accounts(id),
+
+    -- Configuracion de imputacion
+    cost_center_required BOOLEAN NOT NULL DEFAULT FALSE,
+    project_required BOOLEAN NOT NULL DEFAULT FALSE,
+    allows_direct_posting BOOLEAN NOT NULL DEFAULT TRUE,
+
+    -- Codigos de integracion con ERPs externos
+    sap_code VARCHAR(50),
+    contpaqi_code VARCHAR(50),
+    aspel_code VARCHAR(50),
+
+    -- Saldos (actualizados periodicamente)
+    initial_balance DECIMAL(18,2) NOT NULL DEFAULT 0,
+    current_balance DECIMAL(18,2) NOT NULL DEFAULT 0,
+    balance_updated_at TIMESTAMPTZ,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ,
+
+    -- Constraints
+    CONSTRAINT uq_chart_of_accounts_tenant_code UNIQUE (tenant_id, code)
+);
+
+-- Tabla de closure para jerarquia (TypeORM Tree closure-table)
+CREATE TABLE finance.chart_of_accounts_closure (
+    id_ancestor UUID NOT NULL REFERENCES finance.chart_of_accounts(id) ON DELETE CASCADE,
+    id_descendant UUID NOT NULL REFERENCES finance.chart_of_accounts(id) ON DELETE CASCADE,
+    PRIMARY KEY (id_ancestor, id_descendant)
+);
+
+-- ----------------------------------------------------------------------------
+-- 2. Polizas Contables (Accounting Entries)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.accounting_entries (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Numero de poliza
+    entry_number VARCHAR(50) NOT NULL,
+
+    -- Tipo y fecha
+    entry_type finance.entry_type NOT NULL,
+    entry_date DATE NOT NULL,
+    status finance.entry_status NOT NULL DEFAULT 'draft',
+
+    -- Descripcion
+    description TEXT NOT NULL,
+    reference VARCHAR(255),
+
+    -- Origen (modulo que genero la poliza)
+    source_module VARCHAR(50),
+    source_id UUID,
+
+    -- Proyecto asociado
+    project_id UUID,
+
+    -- Periodo contable
+    fiscal_year INTEGER NOT NULL,
+    fiscal_period INTEGER NOT NULL,
+
+    -- Totales (calculados)
+    total_debit DECIMAL(18,2) NOT NULL DEFAULT 0,
+    total_credit DECIMAL(18,2) NOT NULL DEFAULT 0,
+    is_balanced BOOLEAN NOT NULL DEFAULT FALSE,
+
+    -- Moneda
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+    exchange_rate DECIMAL(12,6) NOT NULL DEFAULT 1,
+
+    -- Aprobacion
+    approved_by_id UUID,
+    approved_at TIMESTAMPTZ,
+
+    -- Contabilizacion
+    posted_at TIMESTAMPTZ,
+    posted_by_id UUID,
+
+    -- Reversion
+    reversed_entry_id UUID REFERENCES finance.accounting_entries(id),
+    reversal_reason TEXT,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ,
+
+    -- Constraints
+    CONSTRAINT uq_accounting_entries_tenant_number UNIQUE (tenant_id, entry_number)
+);
+
+-- ----------------------------------------------------------------------------
+-- 3. Lineas de Poliza Contable (Accounting Entry Lines)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.accounting_entry_lines (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Referencia a la poliza
+    entry_id UUID NOT NULL REFERENCES finance.accounting_entries(id) ON DELETE CASCADE,
+
+    -- Numero de linea
+    line_number INTEGER NOT NULL,
+
+    -- Cuenta contable
+    account_id UUID NOT NULL REFERENCES finance.chart_of_accounts(id),
+    account_code VARCHAR(50) NOT NULL,
+
+    -- Descripcion de la linea
+    description TEXT NOT NULL,
+
+    -- Montos
+    debit DECIMAL(18,2) NOT NULL DEFAULT 0,
+    credit DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- Centro de costo (opcional)
+    cost_center_id UUID,
+    cost_center_code VARCHAR(50),
+
+    -- Proyecto (opcional)
+    project_id UUID,
+    project_code VARCHAR(50),
+
+    -- Tercero (proveedor/cliente)
+    partner_id UUID,
+    partner_name VARCHAR(255),
+
+    -- Documento de referencia
+    document_type VARCHAR(50),
+    document_number VARCHAR(100),
+
+    -- Moneda original (si es diferente)
+    original_currency VARCHAR(3),
+    original_amount DECIMAL(18,2),
+
+    -- Metadatos
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+
+-- ----------------------------------------------------------------------------
+-- 4. Cuentas por Pagar (Accounts Payable)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.accounts_payable (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Numero de documento
+    document_number VARCHAR(100) NOT NULL,
+    document_type finance.ap_document_type NOT NULL DEFAULT 'invoice',
+
+    -- Proveedor
+    supplier_id UUID NOT NULL,
+    supplier_name VARCHAR(255) NOT NULL,
+    supplier_rfc VARCHAR(13),
+
+    -- Estado
+    status finance.ap_status NOT NULL DEFAULT 'pending',
+
+    -- Fechas
+    invoice_date DATE NOT NULL,
+    received_date DATE,
+    due_date DATE NOT NULL,
+    payment_date DATE,
+
+    -- Montos
+    subtotal DECIMAL(18,2) NOT NULL,
+    tax_amount DECIMAL(18,2) NOT NULL DEFAULT 0,
+    retention_amount DECIMAL(18,2) NOT NULL DEFAULT 0,
+    total_amount DECIMAL(18,2) NOT NULL,
+    paid_amount DECIMAL(18,2) NOT NULL DEFAULT 0,
+    balance DECIMAL(18,2) NOT NULL,
+
+    -- Moneda
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+    exchange_rate DECIMAL(12,6) NOT NULL DEFAULT 1,
+
+    -- Origen (orden de compra, contrato)
+    source_module VARCHAR(50),
+    source_id UUID,
+    purchase_order_number VARCHAR(50),
+
+    -- Proyecto asociado
+    project_id UUID,
+    project_code VARCHAR(50),
+
+    -- Centro de costo
+    cost_center_id UUID,
+
+    -- Cuenta contable de contrapartida
+    expense_account_id UUID REFERENCES finance.chart_of_accounts(id),
+
+    -- Condiciones de pago
+    payment_terms VARCHAR(100),
+    payment_days INTEGER NOT NULL DEFAULT 30,
+
+    -- Dias de atraso (calculado)
+    days_overdue INTEGER NOT NULL DEFAULT 0,
+
+    -- CFDI (facturacion electronica Mexico)
+    cfdi_uuid VARCHAR(36),
+    cfdi_xml_path VARCHAR(500),
+    cfdi_pdf_path VARCHAR(500),
+
+    -- Aprobacion
+    approved_for_payment BOOLEAN NOT NULL DEFAULT FALSE,
+    approved_by_id UUID,
+    approved_at TIMESTAMPTZ,
+
+    -- Poliza contable generada
+    accounting_entry_id UUID REFERENCES finance.accounting_entries(id),
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- ----------------------------------------------------------------------------
+-- 5. Cuentas por Cobrar (Accounts Receivable)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.accounts_receivable (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Numero de documento
+    document_number VARCHAR(100) NOT NULL,
+    document_type finance.ar_document_type NOT NULL DEFAULT 'invoice',
+
+    -- Cliente
+    customer_id UUID NOT NULL,
+    customer_name VARCHAR(255) NOT NULL,
+    customer_rfc VARCHAR(13),
+
+    -- Estado
+    status finance.ar_status NOT NULL DEFAULT 'pending',
+
+    -- Fechas
+    invoice_date DATE NOT NULL,
+    due_date DATE NOT NULL,
+    collection_date DATE,
+
+    -- Montos
+    subtotal DECIMAL(18,2) NOT NULL,
+    tax_amount DECIMAL(18,2) NOT NULL DEFAULT 0,
+    retention_amount DECIMAL(18,2) NOT NULL DEFAULT 0,
+    total_amount DECIMAL(18,2) NOT NULL,
+    collected_amount DECIMAL(18,2) NOT NULL DEFAULT 0,
+    balance DECIMAL(18,2) NOT NULL,
+
+    -- Moneda
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+    exchange_rate DECIMAL(12,6) NOT NULL DEFAULT 1,
+
+    -- Origen (estimacion, venta)
+    source_module VARCHAR(50),
+    source_id UUID,
+    estimation_number VARCHAR(50),
+
+    -- Proyecto asociado
+    project_id UUID,
+    project_code VARCHAR(50),
+
+    -- Condiciones de cobro
+    payment_terms VARCHAR(100),
+    payment_days INTEGER NOT NULL DEFAULT 30,
+
+    -- Dias de atraso (calculado)
+    days_overdue INTEGER NOT NULL DEFAULT 0,
+
+    -- CFDI (facturacion electronica Mexico)
+    cfdi_uuid VARCHAR(36),
+    cfdi_xml_path VARCHAR(500),
+    cfdi_pdf_path VARCHAR(500),
+
+    -- Cuenta contable
+    income_account_id UUID REFERENCES finance.chart_of_accounts(id),
+
+    -- Poliza contable generada
+    accounting_entry_id UUID REFERENCES finance.accounting_entries(id),
+
+    -- Seguimiento de cobranza
+    last_collection_attempt DATE,
+    collection_attempts INTEGER NOT NULL DEFAULT 0,
+    collection_notes TEXT,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- ----------------------------------------------------------------------------
+-- 6. Cuentas Bancarias (Bank Accounts)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.bank_accounts (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Informacion de la cuenta
+    name VARCHAR(100) NOT NULL,
+    account_number VARCHAR(50) NOT NULL,
+    clabe VARCHAR(18),
+    account_type finance.bank_account_type NOT NULL DEFAULT 'checking',
+    status finance.bank_account_status NOT NULL DEFAULT 'active',
+
+    -- Banco
+    bank_name VARCHAR(100) NOT NULL,
+    bank_code VARCHAR(10),
+    branch_name VARCHAR(100),
+    branch_code VARCHAR(20),
+
+    -- Moneda
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+
+    -- Saldos
+    initial_balance DECIMAL(18,2) NOT NULL DEFAULT 0,
+    current_balance DECIMAL(18,2) NOT NULL DEFAULT 0,
+    available_balance DECIMAL(18,2) NOT NULL DEFAULT 0,
+    balance_updated_at TIMESTAMPTZ,
+
+    -- Limites (para lineas de credito)
+    credit_limit DECIMAL(18,2),
+    minimum_balance DECIMAL(18,2),
+
+    -- Proyecto asociado (si es cuenta especifica de proyecto)
+    project_id UUID,
+    project_code VARCHAR(50),
+
+    -- Cuenta contable vinculada
+    ledger_account_id UUID REFERENCES finance.chart_of_accounts(id),
+
+    -- Contacto del banco
+    bank_contact_name VARCHAR(255),
+    bank_contact_phone VARCHAR(50),
+    bank_contact_email VARCHAR(255),
+
+    -- Conciliacion
+    last_reconciliation_date DATE,
+    last_reconciled_balance DECIMAL(18,2),
+
+    -- Acceso banca en linea
+    online_banking_user VARCHAR(100),
+    supports_api BOOLEAN NOT NULL DEFAULT FALSE,
+
+    -- Flags
+    is_default BOOLEAN NOT NULL DEFAULT FALSE,
+    allows_payments BOOLEAN NOT NULL DEFAULT TRUE,
+    allows_collections BOOLEAN NOT NULL DEFAULT TRUE,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ,
+
+    -- Constraints
+    CONSTRAINT uq_bank_accounts_tenant_number UNIQUE (tenant_id, account_number)
+);
+
+-- ----------------------------------------------------------------------------
+-- 7. Movimientos Bancarios (Bank Movements)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.bank_movements (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Cuenta bancaria
+    bank_account_id UUID NOT NULL REFERENCES finance.bank_accounts(id),
+
+    -- Referencia del movimiento
+    movement_reference VARCHAR(100),
+    bank_reference VARCHAR(100),
+
+    -- Tipo y fecha
+    movement_type finance.bank_movement_type NOT NULL,
+    movement_date DATE NOT NULL,
+    value_date DATE,
+
+    -- Descripcion del banco
+    description TEXT NOT NULL,
+    bank_description TEXT,
+
+    -- Monto
+    amount DECIMAL(18,2) NOT NULL,
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+
+    -- Saldo despues del movimiento
+    balance_after DECIMAL(18,2),
+
+    -- Estado de conciliacion
+    status finance.bank_movement_status NOT NULL DEFAULT 'pending',
+
+    -- Origen del movimiento
+    source finance.bank_movement_source NOT NULL DEFAULT 'manual',
+    import_batch_id UUID,
+
+    -- Coincidencia automatica
+    matched_payment_id UUID,
+    matched_collection_id UUID,
+    matched_entry_id UUID REFERENCES finance.accounting_entries(id),
+    match_confidence DECIMAL(5,2),
+
+    -- Conciliacion
+    reconciliation_id UUID,
+    reconciled_at TIMESTAMPTZ,
+    reconciled_by_id UUID,
+
+    -- Categorizacion
+    category VARCHAR(100),
+    subcategory VARCHAR(100),
+
+    -- Tercero identificado
+    partner_id UUID,
+    partner_name VARCHAR(255),
+
+    -- Flags
+    is_duplicate BOOLEAN NOT NULL DEFAULT FALSE,
+    requires_review BOOLEAN NOT NULL DEFAULT FALSE,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Datos originales del banco
+    raw_data JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW()
+);
+
+-- ----------------------------------------------------------------------------
+-- 8. Conciliaciones Bancarias (Bank Reconciliations)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.bank_reconciliations (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Cuenta bancaria
+    bank_account_id UUID NOT NULL REFERENCES finance.bank_accounts(id),
+
+    -- Periodo de conciliacion
+    period_start DATE NOT NULL,
+    period_end DATE NOT NULL,
+
+    -- Estado
+    status finance.reconciliation_status NOT NULL DEFAULT 'draft',
+
+    -- Saldos segun banco
+    bank_opening_balance DECIMAL(18,2) NOT NULL,
+    bank_closing_balance DECIMAL(18,2) NOT NULL,
+
+    -- Saldos segun libros
+    book_opening_balance DECIMAL(18,2) NOT NULL,
+    book_closing_balance DECIMAL(18,2) NOT NULL,
+
+    -- Partidas de conciliacion
+    deposits_in_transit DECIMAL(18,2) NOT NULL DEFAULT 0,
+    checks_in_transit DECIMAL(18,2) NOT NULL DEFAULT 0,
+    bank_charges_not_recorded DECIMAL(18,2) NOT NULL DEFAULT 0,
+    interest_not_recorded DECIMAL(18,2) NOT NULL DEFAULT 0,
+    other_adjustments DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- Saldo conciliado
+    reconciled_balance DECIMAL(18,2) NOT NULL,
+
+    -- Diferencia (debe ser 0 si esta conciliado)
+    difference DECIMAL(18,2) NOT NULL DEFAULT 0,
+    is_balanced BOOLEAN NOT NULL DEFAULT FALSE,
+
+    -- Contadores
+    total_movements INTEGER NOT NULL DEFAULT 0,
+    reconciled_movements INTEGER NOT NULL DEFAULT 0,
+    pending_movements INTEGER NOT NULL DEFAULT 0,
+
+    -- Estado de cuenta bancario (archivo importado)
+    statement_file_path VARCHAR(500),
+    statement_import_date TIMESTAMPTZ,
+
+    -- Fechas de proceso
+    started_at TIMESTAMPTZ,
+    completed_at TIMESTAMPTZ,
+
+    -- Aprobacion
+    approved_by_id UUID,
+    approved_at TIMESTAMPTZ,
+
+    -- Poliza de ajuste generada
+    adjustment_entry_id UUID REFERENCES finance.accounting_entries(id),
+
+    -- Notas y metadatos
+    notes TEXT,
+    reconciliation_items JSONB,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- ----------------------------------------------------------------------------
+-- 9. Pagos a Proveedores (AP Payments)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.ap_payments (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Numero de pago
+    payment_number VARCHAR(50) NOT NULL,
+
+    -- Cuenta por pagar asociada
+    account_payable_id UUID NOT NULL REFERENCES finance.accounts_payable(id),
+
+    -- Metodo de pago
+    payment_method finance.payment_method NOT NULL,
+    status finance.payment_status NOT NULL DEFAULT 'pending',
+
+    -- Fecha de pago
+    payment_date DATE NOT NULL,
+
+    -- Monto
+    amount DECIMAL(18,2) NOT NULL,
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+    exchange_rate DECIMAL(12,6) NOT NULL DEFAULT 1,
+
+    -- Cuenta bancaria de origen
+    bank_account_id UUID REFERENCES finance.bank_accounts(id),
+
+    -- Detalles del instrumento de pago
+    check_number VARCHAR(50),
+    transfer_reference VARCHAR(100),
+    authorization_code VARCHAR(50),
+
+    -- Beneficiario
+    beneficiary_name VARCHAR(255),
+    beneficiary_bank VARCHAR(100),
+    beneficiary_account VARCHAR(50),
+    beneficiary_clabe VARCHAR(18),
+
+    -- Poliza contable generada
+    accounting_entry_id UUID REFERENCES finance.accounting_entries(id),
+
+    -- Conciliacion bancaria
+    bank_movement_id UUID REFERENCES finance.bank_movements(id),
+    reconciled_at TIMESTAMPTZ,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- ----------------------------------------------------------------------------
+-- 10. Cobros de Clientes (AR Payments)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.ar_payments (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Numero de cobro
+    collection_number VARCHAR(50) NOT NULL,
+
+    -- Cuenta por cobrar asociada
+    account_receivable_id UUID NOT NULL REFERENCES finance.accounts_receivable(id),
+
+    -- Metodo de cobro
+    collection_method finance.collection_method NOT NULL,
+    status finance.collection_status NOT NULL DEFAULT 'pending',
+
+    -- Fecha de cobro
+    collection_date DATE NOT NULL,
+    deposit_date DATE,
+
+    -- Monto
+    amount DECIMAL(18,2) NOT NULL,
+    currency VARCHAR(3) NOT NULL DEFAULT 'MXN',
+    exchange_rate DECIMAL(12,6) NOT NULL DEFAULT 1,
+
+    -- Cuenta bancaria de destino
+    bank_account_id UUID REFERENCES finance.bank_accounts(id),
+
+    -- Detalles del instrumento de cobro
+    check_number VARCHAR(50),
+    check_bank VARCHAR(100),
+    transfer_reference VARCHAR(100),
+
+    -- Pagador (si es diferente al cliente)
+    payer_name VARCHAR(255),
+    payer_bank VARCHAR(100),
+    payer_account VARCHAR(50),
+
+    -- Poliza contable generada
+    accounting_entry_id UUID REFERENCES finance.accounting_entries(id),
+
+    -- Conciliacion bancaria
+    bank_movement_id UUID REFERENCES finance.bank_movements(id),
+    reconciled_at TIMESTAMPTZ,
+
+    -- Notas y metadatos
+    notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- ----------------------------------------------------------------------------
+-- 11. Proyecciones de Flujo de Efectivo (Cash Flow Projections)
+-- ----------------------------------------------------------------------------
+CREATE TABLE finance.cash_flow_projections (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+
+    -- Tipo de flujo
+    flow_type finance.cash_flow_type NOT NULL,
+    period_type finance.cash_flow_period_type NOT NULL DEFAULT 'weekly',
+
+    -- Periodo
+    period_start DATE NOT NULL,
+    period_end DATE NOT NULL,
+    fiscal_year INTEGER NOT NULL,
+    fiscal_period INTEGER NOT NULL,
+
+    -- Proyecto (opcional, si es por proyecto)
+    project_id UUID,
+    project_code VARCHAR(50),
+
+    -- Saldo inicial
+    opening_balance DECIMAL(18,2) NOT NULL,
+
+    -- INGRESOS OPERATIVOS
+    income_estimations DECIMAL(18,2) NOT NULL DEFAULT 0,
+    income_sales DECIMAL(18,2) NOT NULL DEFAULT 0,
+    income_advances DECIMAL(18,2) NOT NULL DEFAULT 0,
+    income_other DECIMAL(18,2) NOT NULL DEFAULT 0,
+    total_income DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- EGRESOS OPERATIVOS
+    expense_suppliers DECIMAL(18,2) NOT NULL DEFAULT 0,
+    expense_subcontractors DECIMAL(18,2) NOT NULL DEFAULT 0,
+    expense_payroll DECIMAL(18,2) NOT NULL DEFAULT 0,
+    expense_taxes DECIMAL(18,2) NOT NULL DEFAULT 0,
+    expense_operating DECIMAL(18,2) NOT NULL DEFAULT 0,
+    expense_other DECIMAL(18,2) NOT NULL DEFAULT 0,
+    total_expenses DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- FLUJO NETO OPERATIVO
+    net_operating_flow DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- INVERSION
+    investing_income DECIMAL(18,2) NOT NULL DEFAULT 0,
+    investing_expense DECIMAL(18,2) NOT NULL DEFAULT 0,
+    net_investing_flow DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- FINANCIAMIENTO
+    financing_income DECIMAL(18,2) NOT NULL DEFAULT 0,
+    financing_expense DECIMAL(18,2) NOT NULL DEFAULT 0,
+    net_financing_flow DECIMAL(18,2) NOT NULL DEFAULT 0,
+
+    -- TOTALES
+    net_cash_flow DECIMAL(18,2) NOT NULL DEFAULT 0,
+    closing_balance DECIMAL(18,2) NOT NULL,
+
+    -- Varianza (para comparaciones)
+    projected_amount DECIMAL(18,2),
+    actual_amount DECIMAL(18,2),
+    variance_amount DECIMAL(18,2),
+    variance_percentage DECIMAL(8,2),
+
+    -- Desglose detallado (JSON)
+    income_breakdown JSONB,
+    expense_breakdown JSONB,
+
+    -- Estado
+    is_locked BOOLEAN NOT NULL DEFAULT FALSE,
+    locked_at TIMESTAMPTZ,
+
+    -- Notas y metadatos
+    notes TEXT,
+    variance_notes TEXT,
+    metadata JSONB,
+
+    -- Auditoria
+    created_by UUID,
+    updated_by UUID,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT NOW(),
+    deleted_at TIMESTAMPTZ
+);
+
+-- ============================================================================
+-- INDICES
+-- ============================================================================
+
+-- Chart of Accounts
+CREATE INDEX idx_chart_of_accounts_tenant ON finance.chart_of_accounts(tenant_id);
+CREATE INDEX idx_chart_of_accounts_tenant_type ON finance.chart_of_accounts(tenant_id, account_type);
+CREATE INDEX idx_chart_of_accounts_parent ON finance.chart_of_accounts(parent_id);
+
+-- Accounting Entries
+CREATE INDEX idx_accounting_entries_tenant ON finance.accounting_entries(tenant_id);
+CREATE INDEX idx_accounting_entries_tenant_date ON finance.accounting_entries(tenant_id, entry_date);
+CREATE INDEX idx_accounting_entries_tenant_status ON finance.accounting_entries(tenant_id, status);
+CREATE INDEX idx_accounting_entries_source ON finance.accounting_entries(tenant_id, source_module, source_id);
+
+-- Accounting Entry Lines
+CREATE INDEX idx_accounting_entry_lines_tenant ON finance.accounting_entry_lines(tenant_id);
+CREATE INDEX idx_accounting_entry_lines_entry ON finance.accounting_entry_lines(tenant_id, entry_id);
+CREATE INDEX idx_accounting_entry_lines_account ON finance.accounting_entry_lines(tenant_id, account_id);
+
+-- Accounts Payable
+CREATE INDEX idx_accounts_payable_tenant ON finance.accounts_payable(tenant_id);
+CREATE INDEX idx_accounts_payable_supplier ON finance.accounts_payable(tenant_id, supplier_id);
+CREATE INDEX idx_accounts_payable_status ON finance.accounts_payable(tenant_id, status);
+CREATE INDEX idx_accounts_payable_due_date ON finance.accounts_payable(tenant_id, due_date);
+CREATE INDEX idx_accounts_payable_project ON finance.accounts_payable(tenant_id, project_id);
+
+-- Accounts Receivable
+CREATE INDEX idx_accounts_receivable_tenant ON finance.accounts_receivable(tenant_id);
+CREATE INDEX idx_accounts_receivable_customer ON finance.accounts_receivable(tenant_id, customer_id);
+CREATE INDEX idx_accounts_receivable_status ON finance.accounts_receivable(tenant_id, status);
+CREATE INDEX idx_accounts_receivable_due_date ON finance.accounts_receivable(tenant_id, due_date);
+CREATE INDEX idx_accounts_receivable_project ON finance.accounts_receivable(tenant_id, project_id);
+
+-- Bank Accounts
+CREATE INDEX idx_bank_accounts_tenant ON finance.bank_accounts(tenant_id);
+CREATE INDEX idx_bank_accounts_status ON finance.bank_accounts(tenant_id, status);
+
+-- Bank Movements
+CREATE INDEX idx_bank_movements_tenant ON finance.bank_movements(tenant_id);
+CREATE INDEX idx_bank_movements_account ON finance.bank_movements(tenant_id, bank_account_id);
+CREATE INDEX idx_bank_movements_date ON finance.bank_movements(tenant_id, movement_date);
+CREATE INDEX idx_bank_movements_status ON finance.bank_movements(tenant_id, status);
+
+-- Bank Reconciliations
+CREATE INDEX idx_bank_reconciliations_tenant ON finance.bank_reconciliations(tenant_id);
+CREATE INDEX idx_bank_reconciliations_account ON finance.bank_reconciliations(tenant_id, bank_account_id);
+CREATE INDEX idx_bank_reconciliations_period ON finance.bank_reconciliations(tenant_id, period_end);
+CREATE INDEX idx_bank_reconciliations_status ON finance.bank_reconciliations(tenant_id, status);
+
+-- AP Payments
+CREATE INDEX idx_ap_payments_tenant ON finance.ap_payments(tenant_id);
+CREATE INDEX idx_ap_payments_ap ON finance.ap_payments(tenant_id, account_payable_id);
+CREATE INDEX idx_ap_payments_date ON finance.ap_payments(tenant_id, payment_date);
+CREATE INDEX idx_ap_payments_bank ON finance.ap_payments(tenant_id, bank_account_id);
+
+-- AR Payments
+CREATE INDEX idx_ar_payments_tenant ON finance.ar_payments(tenant_id);
+CREATE INDEX idx_ar_payments_ar ON finance.ar_payments(tenant_id, account_receivable_id);
+CREATE INDEX idx_ar_payments_date ON finance.ar_payments(tenant_id, collection_date);
+CREATE INDEX idx_ar_payments_bank ON finance.ar_payments(tenant_id, bank_account_id);
+
+-- Cash Flow Projections
+CREATE INDEX idx_cash_flow_tenant ON finance.cash_flow_projections(tenant_id);
+CREATE INDEX idx_cash_flow_project ON finance.cash_flow_projections(tenant_id, project_id);
+CREATE INDEX idx_cash_flow_period ON finance.cash_flow_projections(tenant_id, period_start, period_end);
+CREATE INDEX idx_cash_flow_type ON finance.cash_flow_projections(tenant_id, flow_type);
+
+-- ============================================================================
+-- ROW LEVEL SECURITY (RLS)
+-- ============================================================================
+
+-- Habilitar RLS en todas las tablas
+ALTER TABLE finance.chart_of_accounts ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.accounting_entries ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.accounting_entry_lines ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.accounts_payable ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.accounts_receivable ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.bank_accounts ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.bank_movements ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.bank_reconciliations ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.ap_payments ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.ar_payments ENABLE ROW LEVEL SECURITY;
+ALTER TABLE finance.cash_flow_projections ENABLE ROW LEVEL SECURITY;
+
+-- Crear politicas de tenant isolation (asumiendo funcion current_tenant_id() existe)
+-- Estas politicas deben crearse despues de que exista la funcion en el schema auth
+
+-- ============================================================================
+-- TRIGGERS DE AUDITORIA
+-- ============================================================================
+
+-- Trigger para updated_at
+CREATE OR REPLACE FUNCTION finance.set_updated_at()
+RETURNS TRIGGER AS $$
+BEGIN
+    NEW.updated_at = NOW();
+    RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+-- Aplicar trigger a todas las tablas con updated_at
+CREATE TRIGGER trg_chart_of_accounts_updated_at
+    BEFORE UPDATE ON finance.chart_of_accounts
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_accounting_entries_updated_at
+    BEFORE UPDATE ON finance.accounting_entries
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_accounting_entry_lines_updated_at
+    BEFORE UPDATE ON finance.accounting_entry_lines
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_accounts_payable_updated_at
+    BEFORE UPDATE ON finance.accounts_payable
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_accounts_receivable_updated_at
+    BEFORE UPDATE ON finance.accounts_receivable
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_bank_accounts_updated_at
+    BEFORE UPDATE ON finance.bank_accounts
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_bank_movements_updated_at
+    BEFORE UPDATE ON finance.bank_movements
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_bank_reconciliations_updated_at
+    BEFORE UPDATE ON finance.bank_reconciliations
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_ap_payments_updated_at
+    BEFORE UPDATE ON finance.ap_payments
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_ar_payments_updated_at
+    BEFORE UPDATE ON finance.ar_payments
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+CREATE TRIGGER trg_cash_flow_projections_updated_at
+    BEFORE UPDATE ON finance.cash_flow_projections
+    FOR EACH ROW EXECUTE FUNCTION finance.set_updated_at();
+
+-- ============================================================================
+-- FUNCIONES AUXILIARES
+-- ============================================================================
+
+-- Funcion para validar balance de poliza
+CREATE OR REPLACE FUNCTION finance.validate_entry_balance()
+RETURNS TRIGGER AS $$
+DECLARE
+    v_total_debit DECIMAL(18,2);
+    v_total_credit DECIMAL(18,2);
+BEGIN
+    SELECT COALESCE(SUM(debit), 0), COALESCE(SUM(credit), 0)
+    INTO v_total_debit, v_total_credit
+    FROM finance.accounting_entry_lines
+    WHERE entry_id = NEW.entry_id;
+
+    UPDATE finance.accounting_entries
+    SET total_debit = v_total_debit,
+        total_credit = v_total_credit,
+        is_balanced = (v_total_debit = v_total_credit)
+    WHERE id = NEW.entry_id;
+
+    RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER trg_validate_entry_balance
+    AFTER INSERT OR UPDATE OR DELETE ON finance.accounting_entry_lines
+    FOR EACH ROW EXECUTE FUNCTION finance.validate_entry_balance();
+
+-- Funcion para actualizar saldo de CxP
+CREATE OR REPLACE FUNCTION finance.update_ap_balance()
+RETURNS TRIGGER AS $$
+DECLARE
+    v_paid_amount DECIMAL(18,2);
+BEGIN
+    SELECT COALESCE(SUM(amount), 0)
+    INTO v_paid_amount
+    FROM finance.ap_payments
+    WHERE account_payable_id = COALESCE(NEW.account_payable_id, OLD.account_payable_id)
+      AND status NOT IN ('cancelled', 'returned')
+      AND deleted_at IS NULL;
+
+    UPDATE finance.accounts_payable
+    SET paid_amount = v_paid_amount,
+        balance = total_amount - v_paid_amount,
+        status = CASE
+            WHEN v_paid_amount >= total_amount THEN 'paid'::finance.ap_status
+            WHEN v_paid_amount > 0 THEN 'partial'::finance.ap_status
+            ELSE status
+        END
+    WHERE id = COALESCE(NEW.account_payable_id, OLD.account_payable_id);
+
+    RETURN COALESCE(NEW, OLD);
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER trg_update_ap_balance
+    AFTER INSERT OR UPDATE OR DELETE ON finance.ap_payments
+    FOR EACH ROW EXECUTE FUNCTION finance.update_ap_balance();
+
+-- Funcion para actualizar saldo de CxC
+CREATE OR REPLACE FUNCTION finance.update_ar_balance()
+RETURNS TRIGGER AS $$
+DECLARE
+    v_collected_amount DECIMAL(18,2);
+BEGIN
+    SELECT COALESCE(SUM(amount), 0)
+    INTO v_collected_amount
+    FROM finance.ar_payments
+    WHERE account_receivable_id = COALESCE(NEW.account_receivable_id, OLD.account_receivable_id)
+      AND status NOT IN ('cancelled', 'returned')
+      AND deleted_at IS NULL;
+
+    UPDATE finance.accounts_receivable
+    SET collected_amount = v_collected_amount,
+        balance = total_amount - v_collected_amount,
+        status = CASE
+            WHEN v_collected_amount >= total_amount THEN 'collected'::finance.ar_status
+            WHEN v_collected_amount > 0 THEN 'partial'::finance.ar_status
+            ELSE status
+        END
+    WHERE id = COALESCE(NEW.account_receivable_id, OLD.account_receivable_id);
+
+    RETURN COALESCE(NEW, OLD);
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER trg_update_ar_balance
+    AFTER INSERT OR UPDATE OR DELETE ON finance.ar_payments
+    FOR EACH ROW EXECUTE FUNCTION finance.update_ar_balance();
+
+-- ============================================================================
+-- COMENTARIOS DE DOCUMENTACION
+-- ============================================================================
+
+COMMENT ON SCHEMA finance IS 'Modulo de Finanzas y Controlling (MAE-014) - ERP Construccion';
+
+COMMENT ON TABLE finance.chart_of_accounts IS 'Catalogo de cuentas contables con jerarquia';
+COMMENT ON TABLE finance.accounting_entries IS 'Polizas contables (asientos contables)';
+COMMENT ON TABLE finance.accounting_entry_lines IS 'Lineas de detalle de polizas contables';
+COMMENT ON TABLE finance.accounts_payable IS 'Cuentas por pagar a proveedores';
+COMMENT ON TABLE finance.accounts_receivable IS 'Cuentas por cobrar de clientes';
+COMMENT ON TABLE finance.bank_accounts IS 'Cuentas bancarias de la empresa';
+COMMENT ON TABLE finance.bank_movements IS 'Movimientos bancarios importados';
+COMMENT ON TABLE finance.bank_reconciliations IS 'Procesos de conciliacion bancaria';
+COMMENT ON TABLE finance.ap_payments IS 'Pagos realizados a proveedores';
+COMMENT ON TABLE finance.ar_payments IS 'Cobros recibidos de clientes';
+COMMENT ON TABLE finance.cash_flow_projections IS 'Proyecciones de flujo de efectivo';
+
+-- ============================================================================
+-- FIN DEL SCRIPT
+-- ============================================================================