diff --git a/src/modules/billing-usage/__tests__/invoices.service.spec.ts b/src/modules/billing-usage/__tests__/invoices.service.spec.ts
new file mode 100644
index 0000000..ce8a459
--- /dev/null
+++ b/src/modules/billing-usage/__tests__/invoices.service.spec.ts
@@ -0,0 +1,360 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { DataSource, Repository } from 'typeorm';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { InvoicesService } from '../services/invoices.service';
+import { Invoice, InvoiceItem, InvoiceStatus, PaymentStatus } from '../entities';
+import { CreateInvoiceDto, UpdateInvoiceDto } from '../dto';
+
+describe('InvoicesService', () => {
+  let service: InvoicesService;
+  let invoiceRepository: Repository<Invoice>;
+  let invoiceItemRepository: Repository<InvoiceItem>;
+  let dataSource: DataSource;
+
+  const mockInvoice = {
+    id: 'uuid-1',
+    tenantId: 'tenant-1',
+    customerId: 'customer-1',
+    number: 'INV-2024-001',
+    status: InvoiceStatus.DRAFT,
+    paymentStatus: PaymentStatus.PENDING,
+    issueDate: new Date('2024-01-01'),
+    dueDate: new Date('2024-01-15'),
+    subtotal: 1000,
+    taxAmount: 160,
+    totalAmount: 1160,
+    currency: 'USD',
+    notes: null,
+    metadata: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  const mockInvoiceItem = {
+    id: 'item-1',
+    invoiceId: 'uuid-1',
+    productId: 'product-1',
+    description: 'Test Product',
+    quantity: 2,
+    unitPrice: 500,
+    discount: 0,
+    taxRate: 0.08,
+    total: 1080,
+    metadata: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        InvoicesService,
+        {
+          provide: DataSource,
+          useValue: {
+            getRepository: jest.fn(),
+            query: jest.fn(),
+          },
+        },
+      ],
+    }).compile();
+
+    service = module.get<InvoicesService>(InvoicesService);
+    dataSource = module.get<DataSource>(DataSource);
+    invoiceRepository = module.get<Repository<Invoice>>(
+      getRepositoryToken(Invoice),
+    );
+    invoiceItemRepository = module.get<Repository<InvoiceItem>>(
+      getRepositoryToken(InvoiceItem),
+    );
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+
+  describe('create', () => {
+    it('should create a new invoice successfully', async () => {
+      const dto: CreateInvoiceDto = {
+        customerId: 'customer-1',
+        issueDate: new Date('2024-01-01'),
+        dueDate: new Date('2024-01-15'),
+        items: [
+          {
+            productId: 'product-1',
+            description: 'Test Product',
+            quantity: 2,
+            unitPrice: 500,
+            discount: 0,
+            taxRate: 0.08,
+          },
+        ],
+        notes: 'Test invoice',
+      };
+
+      jest.spyOn(invoiceRepository, 'create').mockReturnValue(mockInvoice as any);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue(mockInvoice);
+      jest.spyOn(invoiceItemRepository, 'create').mockReturnValue(mockInvoiceItem as any);
+      jest.spyOn(invoiceItemRepository, 'save').mockResolvedValue(mockInvoiceItem);
+
+      const result = await service.create(dto);
+
+      expect(invoiceRepository.create).toHaveBeenCalled();
+      expect(invoiceRepository.save).toHaveBeenCalled();
+      expect(invoiceItemRepository.create).toHaveBeenCalled();
+      expect(invoiceItemRepository.save).toHaveBeenCalled();
+      expect(result).toEqual(mockInvoice);
+    });
+
+    it('should calculate totals correctly', async () => {
+      const dto: CreateInvoiceDto = {
+        customerId: 'customer-1',
+        issueDate: new Date('2024-01-01'),
+        dueDate: new Date('2024-01-15'),
+        items: [
+          {
+            productId: 'product-1',
+            description: 'Test Product 1',
+            quantity: 2,
+            unitPrice: 500,
+            discount: 50,
+            taxRate: 0.08,
+          },
+          {
+            productId: 'product-2',
+            description: 'Test Product 2',
+            quantity: 1,
+            unitPrice: 300,
+            discount: 0,
+            taxRate: 0.08,
+          },
+        ],
+      };
+
+      const expectedInvoice = {
+        ...mockInvoice,
+        subtotal: 1000,
+        taxAmount: 120,
+        totalAmount: 1120,
+      };
+
+      jest.spyOn(invoiceRepository, 'create').mockReturnValue(expectedInvoice as any);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue(expectedInvoice);
+      jest.spyOn(invoiceItemRepository, 'create').mockReturnValue(mockInvoiceItem as any);
+      jest.spyOn(invoiceItemRepository, 'save').mockResolvedValue(mockInvoiceItem);
+
+      const result = await service.create(dto);
+
+      expect(result.subtotal).toBe(1000);
+      expect(result.taxAmount).toBe(120);
+      expect(result.totalAmount).toBe(1120);
+    });
+  });
+
+  describe('findById', () => {
+    it('should find invoice by id', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+
+      const result = await service.findById('uuid-1');
+
+      expect(invoiceRepository.findOne).toHaveBeenCalledWith({
+        where: { id: 'uuid-1' },
+        relations: ['items'],
+      });
+      expect(result).toEqual(mockInvoice);
+    });
+
+    it('should return null if invoice not found', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(null);
+
+      const result = await service.findById('invalid-id');
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByTenant', () => {
+    it('should find invoices by tenant', async () => {
+      const mockInvoices = [mockInvoice, { ...mockInvoice, id: 'uuid-2' }];
+      jest.spyOn(invoiceRepository, 'find').mockResolvedValue(mockInvoices as any);
+
+      const result = await service.findByTenant('tenant-1', {
+        page: 1,
+        limit: 10,
+      });
+
+      expect(invoiceRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1' },
+        relations: ['items'],
+        order: { createdAt: 'DESC' },
+        skip: 0,
+        take: 10,
+      });
+      expect(result).toEqual(mockInvoices);
+    });
+  });
+
+  describe('update', () => {
+    it('should update invoice successfully', async () => {
+      const dto: UpdateInvoiceDto = {
+        status: InvoiceStatus.SENT,
+        notes: 'Updated notes',
+      };
+
+      const updatedInvoice = { ...mockInvoice, status: InvoiceStatus.SENT, notes: 'Updated notes' };
+
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue(updatedInvoice as any);
+
+      const result = await service.update('uuid-1', dto);
+
+      expect(invoiceRepository.findOne).toHaveBeenCalledWith({
+        where: { id: 'uuid-1' },
+      });
+      expect(invoiceRepository.save).toHaveBeenCalled();
+      expect(result.status).toBe(InvoiceStatus.SENT);
+      expect(result.notes).toBe('Updated notes');
+    });
+
+    it('should throw error if invoice not found', async () => {
+      const dto: UpdateInvoiceDto = {
+        status: InvoiceStatus.SENT,
+      };
+
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.update('invalid-id', dto)).rejects.toThrow('Invoice not found');
+    });
+  });
+
+  describe('updateStatus', () => {
+    it('should update invoice status', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue({
+        ...mockInvoice,
+        status: InvoiceStatus.PAID,
+      } as any);
+
+      const result = await service.updateStatus('uuid-1', InvoiceStatus.PAID);
+
+      expect(result.status).toBe(InvoiceStatus.PAID);
+    });
+  });
+
+  describe('updatePaymentStatus', () => {
+    it('should update payment status', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue({
+        ...mockInvoice,
+        paymentStatus: PaymentStatus.PAID,
+      } as any);
+
+      const result = await service.updatePaymentStatus('uuid-1', PaymentStatus.PAID);
+
+      expect(result.paymentStatus).toBe(PaymentStatus.PAID);
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete invoice successfully', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+      jest.spyOn(invoiceRepository, 'remove').mockResolvedValue(undefined);
+
+      await service.delete('uuid-1');
+
+      expect(invoiceRepository.remove).toHaveBeenCalledWith(mockInvoice);
+    });
+
+    it('should throw error if invoice not found', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.delete('invalid-id')).rejects.toThrow('Invoice not found');
+    });
+  });
+
+  describe('addItem', () => {
+    it('should add item to invoice', async () => {
+      const itemDto = {
+        productId: 'product-2',
+        description: 'New Product',
+        quantity: 1,
+        unitPrice: 300,
+        discount: 0,
+        taxRate: 0.08,
+      };
+
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+      jest.spyOn(invoiceItemRepository, 'create').mockReturnValue(mockInvoiceItem as any);
+      jest.spyOn(invoiceItemRepository, 'save').mockResolvedValue(mockInvoiceItem);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue({
+        ...mockInvoice,
+        subtotal: 1500,
+        taxAmount: 120,
+        totalAmount: 1620,
+      } as any);
+
+      const result = await service.addItem('uuid-1', itemDto);
+
+      expect(invoiceItemRepository.create).toHaveBeenCalled();
+      expect(invoiceItemRepository.save).toHaveBeenCalled();
+      expect(result.totalAmount).toBe(1620);
+    });
+  });
+
+  describe('removeItem', () => {
+    it('should remove item from invoice', async () => {
+      jest.spyOn(invoiceItemRepository, 'findOne').mockResolvedValue(mockInvoiceItem as any);
+      jest.spyOn(invoiceItemRepository, 'remove').mockResolvedValue(undefined);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue({
+        ...mockInvoice,
+        subtotal: 500,
+        taxAmount: 40,
+        totalAmount: 540,
+      } as any);
+
+      const result = await service.removeItem('uuid-1', 'item-1');
+
+      expect(invoiceItemRepository.remove).toHaveBeenCalled();
+      expect(result.totalAmount).toBe(540);
+    });
+  });
+
+  describe('sendInvoice', () => {
+    it('should mark invoice as sent', async () => {
+      jest.spyOn(invoiceRepository, 'findOne').mockResolvedValue(mockInvoice as any);
+      jest.spyOn(invoiceRepository, 'save').mockResolvedValue({
+        ...mockInvoice,
+        status: InvoiceStatus.SENT,
+        sentAt: new Date(),
+      } as any);
+
+      const result = await service.sendInvoice('uuid-1');
+
+      expect(result.status).toBe(InvoiceStatus.SENT);
+      expect(result.sentAt).toBeDefined();
+    });
+  });
+
+  describe('calculateTotals', () => {
+    it('should calculate totals from items', () => {
+      const items = [
+        { quantity: 2, unitPrice: 500, discount: 50, taxRate: 0.08 },
+        { quantity: 1, unitPrice: 300, discount: 0, taxRate: 0.08 },
+      ];
+
+      const totals = service.calculateTotals(items);
+
+      expect(totals.subtotal).toBe(1000);
+      expect(totals.taxAmount).toBe(120);
+      expect(totals.totalAmount).toBe(1120);
+    });
+
+    it('should handle empty items array', () => {
+      const totals = service.calculateTotals([]);
+
+      expect(totals.subtotal).toBe(0);
+      expect(totals.taxAmount).toBe(0);
+      expect(totals.totalAmount).toBe(0);
+    });
+  });
+});
diff --git a/src/modules/billing-usage/__tests__/subscriptions.service.spec.ts b/src/modules/billing-usage/__tests__/subscriptions.service.spec.ts
new file mode 100644
index 0000000..ef55229
--- /dev/null
+++ b/src/modules/billing-usage/__tests__/subscriptions.service.spec.ts
@@ -0,0 +1,307 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { DataSource, Repository } from 'typeorm';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { SubscriptionsService } from '../services/subscriptions.service';
+import { TenantSubscription, SubscriptionPlan, BillingCycle, SubscriptionStatus } from '../entities';
+import { CreateTenantSubscriptionDto, UpdateTenantSubscriptionDto, CancelSubscriptionDto, ChangePlanDto } from '../dto';
+
+describe('SubscriptionsService', () => {
+  let service: SubscriptionsService;
+  let subscriptionRepository: Repository<TenantSubscription>;
+  let planRepository: Repository<SubscriptionPlan>;
+  let dataSource: DataSource;
+
+  const mockSubscription = {
+    id: 'uuid-1',
+    tenantId: 'tenant-1',
+    planId: 'plan-1',
+    status: SubscriptionStatus.ACTIVE,
+    billingCycle: BillingCycle.MONTHLY,
+    currentPeriodStart: new Date('2024-01-01'),
+    currentPeriodEnd: new Date('2024-02-01'),
+    trialEnd: null,
+    cancelledAt: null,
+    paymentMethodId: 'pm-1',
+    metadata: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  const mockPlan = {
+    id: 'plan-1',
+    name: 'Basic Plan',
+    description: 'Basic subscription plan',
+    price: 9.99,
+    billingCycle: BillingCycle.MONTHLY,
+    features: ['feature1', 'feature2'],
+    isActive: true,
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        SubscriptionsService,
+        {
+          provide: DataSource,
+          useValue: {
+            getRepository: jest.fn(),
+          },
+        },
+      ],
+    }).compile();
+
+    service = module.get<SubscriptionsService>(SubscriptionsService);
+    dataSource = module.get<DataSource>(DataSource);
+    subscriptionRepository = module.get<Repository<TenantSubscription>>(
+      getRepositoryToken(TenantSubscription),
+    );
+    planRepository = module.get<Repository<SubscriptionPlan>>(
+      getRepositoryToken(SubscriptionPlan),
+    );
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+
+  describe('create', () => {
+    it('should create a new subscription successfully', async () => {
+      const dto: CreateTenantSubscriptionDto = {
+        tenantId: 'tenant-1',
+        planId: 'plan-1',
+        billingCycle: BillingCycle.MONTHLY,
+        paymentMethodId: 'pm-1',
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(null);
+      jest.spyOn(planRepository, 'findOne').mockResolvedValue(mockPlan as any);
+      jest.spyOn(subscriptionRepository, 'create').mockReturnValue(mockSubscription as any);
+      jest.spyOn(subscriptionRepository, 'save').mockResolvedValue(mockSubscription);
+
+      const result = await service.create(dto);
+
+      expect(subscriptionRepository.findOne).toHaveBeenCalledWith({
+        where: { tenantId: dto.tenantId },
+      });
+      expect(planRepository.findOne).toHaveBeenCalledWith({ where: { id: dto.planId } });
+      expect(subscriptionRepository.create).toHaveBeenCalled();
+      expect(subscriptionRepository.save).toHaveBeenCalled();
+      expect(result).toEqual(mockSubscription);
+    });
+
+    it('should throw error if tenant already has subscription', async () => {
+      const dto: CreateTenantSubscriptionDto = {
+        tenantId: 'tenant-1',
+        planId: 'plan-1',
+        billingCycle: BillingCycle.MONTHLY,
+        paymentMethodId: 'pm-1',
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+
+      await expect(service.create(dto)).rejects.toThrow('Tenant already has a subscription');
+    });
+
+    it('should throw error if plan not found', async () => {
+      const dto: CreateTenantSubscriptionDto = {
+        tenantId: 'tenant-1',
+        planId: 'invalid-plan',
+        billingCycle: BillingCycle.MONTHLY,
+        paymentMethodId: 'pm-1',
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(null);
+      jest.spyOn(planRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.create(dto)).rejects.toThrow('Plan not found');
+    });
+  });
+
+  describe('findByTenant', () => {
+    it('should find subscription by tenant id', async () => {
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+
+      const result = await service.findByTenant('tenant-1');
+
+      expect(subscriptionRepository.findOne).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1' },
+      });
+      expect(result).toEqual(mockSubscription);
+    });
+
+    it('should return null if no subscription found', async () => {
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(null);
+
+      const result = await service.findByTenant('invalid-tenant');
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('update', () => {
+    it('should update subscription successfully', async () => {
+      const dto: UpdateTenantSubscriptionDto = {
+        paymentMethodId: 'pm-2',
+      };
+
+      const updatedSubscription = { ...mockSubscription, paymentMethodId: 'pm-2' };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+      jest.spyOn(subscriptionRepository, 'save').mockResolvedValue(updatedSubscription as any);
+
+      const result = await service.update('uuid-1', dto);
+
+      expect(subscriptionRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(subscriptionRepository.save).toHaveBeenCalled();
+      expect(result).toEqual(updatedSubscription);
+    });
+
+    it('should throw error if subscription not found', async () => {
+      const dto: UpdateTenantSubscriptionDto = {
+        paymentMethodId: 'pm-2',
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.update('invalid-id', dto)).rejects.toThrow('Subscription not found');
+    });
+  });
+
+  describe('cancel', () => {
+    it('should cancel subscription successfully', async () => {
+      const dto: CancelSubscriptionDto = {
+        reason: 'Customer request',
+        effectiveImmediately: false,
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+      jest.spyOn(subscriptionRepository, 'save').mockResolvedValue({
+        ...mockSubscription,
+        status: SubscriptionStatus.CANCELLED,
+        cancelledAt: new Date(),
+      } as any);
+
+      const result = await service.cancel('uuid-1', dto);
+
+      expect(subscriptionRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(subscriptionRepository.save).toHaveBeenCalled();
+      expect(result.status).toBe(SubscriptionStatus.CANCELLED);
+      expect(result.cancelledAt).toBeDefined();
+    });
+
+    it('should cancel subscription immediately if requested', async () => {
+      const dto: CancelSubscriptionDto = {
+        reason: 'Customer request',
+        effectiveImmediately: true,
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+      jest.spyOn(subscriptionRepository, 'save').mockResolvedValue({
+        ...mockSubscription,
+        status: SubscriptionStatus.CANCELLED,
+        cancelledAt: new Date(),
+        currentPeriodEnd: new Date(),
+      } as any);
+
+      const result = await service.cancel('uuid-1', dto);
+
+      expect(result.status).toBe(SubscriptionStatus.CANCELLED);
+      expect(result.cancelledAt).toBeDefined();
+    });
+  });
+
+  describe('changePlan', () => {
+    it('should change subscription plan successfully', async () => {
+      const newPlan = { ...mockPlan, id: 'plan-2', price: 19.99 };
+      const dto: ChangePlanDto = {
+        newPlanId: 'plan-2',
+        billingCycle: BillingCycle.YEARLY,
+        prorate: true,
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+      jest.spyOn(planRepository, 'findOne').mockResolvedValue(newPlan as any);
+      jest.spyOn(subscriptionRepository, 'save').mockResolvedValue({
+        ...mockSubscription,
+        planId: 'plan-2',
+        billingCycle: BillingCycle.YEARLY,
+      } as any);
+
+      const result = await service.changePlan('uuid-1', dto);
+
+      expect(subscriptionRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(planRepository.findOne).toHaveBeenCalledWith({ where: { id: 'plan-2' } });
+      expect(subscriptionRepository.save).toHaveBeenCalled();
+      expect(result.planId).toBe('plan-2');
+      expect(result.billingCycle).toBe(BillingCycle.YEARLY);
+    });
+
+    it('should throw error if new plan not found', async () => {
+      const dto: ChangePlanDto = {
+        newPlanId: 'invalid-plan',
+        billingCycle: BillingCycle.MONTHLY,
+        prorate: false,
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+      jest.spyOn(planRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.changePlan('uuid-1', dto)).rejects.toThrow('New plan not found');
+    });
+  });
+
+  describe('getUsage', () => {
+    it('should get subscription usage', async () => {
+      const mockUsage = {
+        currentUsage: 850,
+        limits: {
+          apiCalls: 1000,
+          storage: 5368709120, // 5GB in bytes
+          users: 10,
+        },
+        periodStart: new Date('2024-01-01'),
+        periodEnd: new Date('2024-02-01'),
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+      jest.spyOn(dataSource, 'query').mockResolvedValue([{ current_usage: 850 }]);
+
+      const result = await service.getUsage('uuid-1');
+
+      expect(result.currentUsage).toBe(850);
+      expect(result.limits).toBeDefined();
+    });
+  });
+
+  describe('reactivate', () => {
+    it('should reactivate cancelled subscription', async () => {
+      const cancelledSubscription = {
+        ...mockSubscription,
+        status: SubscriptionStatus.CANCELLED,
+        cancelledAt: new Date(),
+      };
+
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(cancelledSubscription as any);
+      jest.spyOn(subscriptionRepository, 'save').mockResolvedValue({
+        ...cancelledSubscription,
+        status: SubscriptionStatus.ACTIVE,
+        cancelledAt: null,
+      } as any);
+
+      const result = await service.reactivate('uuid-1');
+
+      expect(subscriptionRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(subscriptionRepository.save).toHaveBeenCalled();
+      expect(result.status).toBe(SubscriptionStatus.ACTIVE);
+      expect(result.cancelledAt).toBeNull();
+    });
+
+    it('should throw error if subscription is not cancelled', async () => {
+      jest.spyOn(subscriptionRepository, 'findOne').mockResolvedValue(mockSubscription as any);
+
+      await expect(service.reactivate('uuid-1')).rejects.toThrow('Cannot reactivate active subscription');
+    });
+  });
+});
diff --git a/src/modules/financial/__tests__/payments.service.spec.ts b/src/modules/financial/__tests__/payments.service.spec.ts
new file mode 100644
index 0000000..df68f2d
--- /dev/null
+++ b/src/modules/financial/__tests__/payments.service.spec.ts
@@ -0,0 +1,335 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { Repository } from 'typeorm';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { PaymentsService } from '../payments.service';
+import { Payment, PaymentMethod, PaymentStatus } from '../entities';
+import { CreatePaymentDto, UpdatePaymentDto } from '../dto';
+
+describe('PaymentsService', () => {
+  let service: PaymentsService;
+  let paymentRepository: Repository<Payment>;
+  let paymentMethodRepository: Repository<PaymentMethod>;
+
+  const mockPayment = {
+    id: 'uuid-1',
+    tenantId: 'tenant-1',
+    invoiceId: 'invoice-1',
+    paymentMethodId: 'method-1',
+    amount: 1000,
+    currency: 'USD',
+    status: PaymentStatus.PENDING,
+    paymentDate: new Date('2024-01-15'),
+    reference: 'REF-001',
+    notes: 'Payment for invoice #001',
+    metadata: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  const mockPaymentMethod = {
+    id: 'method-1',
+    tenantId: 'tenant-1',
+    name: 'Bank Transfer',
+    type: 'BANK_TRANSFER',
+    isActive: true,
+    config: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        PaymentsService,
+        {
+          provide: getRepositoryToken(Payment),
+          useValue: {
+            findOne: jest.fn(),
+            find: jest.fn(),
+            create: jest.fn(),
+            save: jest.fn(),
+            remove: jest.fn(),
+            createQueryBuilder: jest.fn(),
+          },
+        },
+        {
+          provide: getRepositoryToken(PaymentMethod),
+          useValue: {
+            findOne: jest.fn(),
+          },
+        },
+      ],
+    }).compile();
+
+    service = module.get<PaymentsService>(PaymentsService);
+    paymentRepository = module.get<Repository<Payment>>(getRepositoryToken(Payment));
+    paymentMethodRepository = module.get<Repository<PaymentMethod>>(getRepositoryToken(PaymentMethod));
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+
+  describe('create', () => {
+    it('should create a new payment successfully', async () => {
+      const dto: CreatePaymentDto = {
+        invoiceId: 'invoice-1',
+        paymentMethodId: 'method-1',
+        amount: 1000,
+        currency: 'USD',
+        paymentDate: new Date('2024-01-15'),
+        reference: 'REF-001',
+        notes: 'Payment for invoice #001',
+      };
+
+      jest.spyOn(paymentMethodRepository, 'findOne').mockResolvedValue(mockPaymentMethod as any);
+      jest.spyOn(paymentRepository, 'create').mockReturnValue(mockPayment as any);
+      jest.spyOn(paymentRepository, 'save').mockResolvedValue(mockPayment);
+
+      const result = await service.create(dto);
+
+      expect(paymentMethodRepository.findOne).toHaveBeenCalledWith({
+        where: { id: dto.paymentMethodId },
+      });
+      expect(paymentRepository.create).toHaveBeenCalled();
+      expect(paymentRepository.save).toHaveBeenCalled();
+      expect(result).toEqual(mockPayment);
+    });
+
+    it('should throw error if payment method not found', async () => {
+      const dto: CreatePaymentDto = {
+        invoiceId: 'invoice-1',
+        paymentMethodId: 'invalid-method',
+        amount: 1000,
+        currency: 'USD',
+      };
+
+      jest.spyOn(paymentMethodRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.create(dto)).rejects.toThrow('Payment method not found');
+    });
+
+    it('should throw error if payment method is inactive', async () => {
+      const inactiveMethod = { ...mockPaymentMethod, isActive: false };
+      const dto: CreatePaymentDto = {
+        invoiceId: 'invoice-1',
+        paymentMethodId: 'method-1',
+        amount: 1000,
+        currency: 'USD',
+      };
+
+      jest.spyOn(paymentMethodRepository, 'findOne').mockResolvedValue(inactiveMethod as any);
+
+      await expect(service.create(dto)).rejects.toThrow('Payment method is not active');
+    });
+  });
+
+  describe('findById', () => {
+    it('should find payment by id', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+
+      const result = await service.findById('uuid-1');
+
+      expect(paymentRepository.findOne).toHaveBeenCalledWith({
+        where: { id: 'uuid-1' },
+        relations: ['paymentMethod', 'invoice'],
+      });
+      expect(result).toEqual(mockPayment);
+    });
+
+    it('should return null if payment not found', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(null);
+
+      const result = await service.findById('invalid-id');
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByInvoice', () => {
+    it('should find payments by invoice', async () => {
+      const mockPayments = [mockPayment, { ...mockPayment, id: 'uuid-2' }];
+      jest.spyOn(paymentRepository, 'find').mockResolvedValue(mockPayments as any);
+
+      const result = await service.findByInvoice('invoice-1');
+
+      expect(paymentRepository.find).toHaveBeenCalledWith({
+        where: { invoiceId: 'invoice-1' },
+        relations: ['paymentMethod'],
+        order: { createdAt: 'DESC' },
+      });
+      expect(result).toEqual(mockPayments);
+    });
+  });
+
+  describe('update', () => {
+    it('should update payment successfully', async () => {
+      const dto: UpdatePaymentDto = {
+        status: PaymentStatus.COMPLETED,
+        notes: 'Payment completed',
+      };
+
+      const updatedPayment = { ...mockPayment, status: PaymentStatus.COMPLETED };
+
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+      jest.spyOn(paymentRepository, 'save').mockResolvedValue(updatedPayment as any);
+
+      const result = await service.update('uuid-1', dto);
+
+      expect(paymentRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(paymentRepository.save).toHaveBeenCalled();
+      expect(result.status).toBe(PaymentStatus.COMPLETED);
+    });
+
+    it('should throw error if payment not found', async () => {
+      const dto: UpdatePaymentDto = { status: PaymentStatus.COMPLETED };
+
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.update('invalid-id', dto)).rejects.toThrow('Payment not found');
+    });
+  });
+
+  describe('updateStatus', () => {
+    it('should update payment status', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+      jest.spyOn(paymentRepository, 'save').mockResolvedValue({
+        ...mockPayment,
+        status: PaymentStatus.COMPLETED,
+      } as any);
+
+      const result = await service.updateStatus('uuid-1', PaymentStatus.COMPLETED);
+
+      expect(result.status).toBe(PaymentStatus.COMPLETED);
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete payment successfully', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+      jest.spyOn(paymentRepository, 'remove').mockResolvedValue(undefined);
+
+      await service.delete('uuid-1');
+
+      expect(paymentRepository.remove).toHaveBeenCalledWith(mockPayment);
+    });
+
+    it('should throw error if payment not found', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.delete('invalid-id')).rejects.toThrow('Payment not found');
+    });
+
+    it('should throw error if payment is completed', async () => {
+      const completedPayment = { ...mockPayment, status: PaymentStatus.COMPLETED };
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(completedPayment as any);
+
+      await expect(service.delete('uuid-1')).rejects.toThrow('Cannot delete completed payment');
+    });
+  });
+
+  describe('getTotalPaid', () => {
+    it('should get total paid for invoice', async () => {
+      jest.spyOn(paymentRepository, 'createQueryBuilder').mockReturnValue({
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        select: jest.fn().mockReturnThis(),
+        getRawOne: jest.fn().mockResolvedValue({ total: 1500 }),
+      } as any);
+
+      const result = await service.getTotalPaid('invoice-1');
+
+      expect(result).toBe(1500);
+    });
+
+    it('should return 0 if no payments found', async () => {
+      jest.spyOn(paymentRepository, 'createQueryBuilder').mockReturnValue({
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        select: jest.fn().mockReturnThis(),
+        getRawOne: jest.fn().mockResolvedValue(null),
+      } as any);
+
+      const result = await service.getTotalPaid('invoice-1');
+
+      expect(result).toBe(0);
+    });
+  });
+
+  describe('processRefund', () => {
+    it('should process refund successfully', async () => {
+      const refundAmount = 500;
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+      jest.spyOn(paymentRepository, 'save').mockResolvedValue({
+        ...mockPayment,
+        status: PaymentStatus.REFUNDED,
+        refundedAmount: refundAmount,
+      } as any);
+
+      const result = await service.processRefund('uuid-1', refundAmount, 'Customer request');
+
+      expect(result.status).toBe(PaymentStatus.REFUNDED);
+      expect(result.refundedAmount).toBe(refundAmount);
+    });
+
+    it('should throw error if refund amount exceeds payment amount', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+
+      await expect(service.processRefund('uuid-1', 1500, 'Over refund')).rejects.toThrow('Refund amount cannot exceed payment amount');
+    });
+
+    it('should throw error if payment is not completed', async () => {
+      jest.spyOn(paymentRepository, 'findOne').mockResolvedValue(mockPayment as any);
+
+      await expect(service.processRefund('uuid-1', 500, 'Refund pending payment')).rejects.toThrow('Can only refund completed payments');
+    });
+  });
+
+  describe('getPaymentsByDateRange', () => {
+    it('should get payments by date range', async () => {
+      const startDate = new Date('2024-01-01');
+      const endDate = new Date('2024-01-31');
+      const mockQueryBuilder = {
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        leftJoinAndSelect: jest.fn().mockReturnThis(),
+        orderBy: jest.fn().mockReturnThis(),
+        getMany: jest.fn().mockResolvedValue([mockPayment]),
+      };
+
+      jest.spyOn(paymentRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      const result = await service.getPaymentsByDateRange('tenant-1', startDate, endDate);
+
+      expect(paymentRepository.createQueryBuilder).toHaveBeenCalledWith('payment');
+      expect(mockQueryBuilder.where).toHaveBeenCalledWith('payment.tenantId = :tenantId', { tenantId: 'tenant-1' });
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('payment.paymentDate >= :startDate', { startDate });
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('payment.paymentDate <= :endDate', { endDate });
+      expect(result).toEqual([mockPayment]);
+    });
+  });
+
+  describe('getPaymentSummary', () => {
+    it('should get payment summary for tenant', async () => {
+      const mockSummary = {
+        totalPayments: 10,
+        totalAmount: 10000,
+        completedPayments: 8,
+        completedAmount: 8500,
+        pendingPayments: 2,
+        pendingAmount: 1500,
+      };
+
+      jest.spyOn(paymentRepository, 'createQueryBuilder').mockReturnValue({
+        where: jest.fn().mockReturnThis(),
+        select: jest.fn().mockReturnThis(),
+        getRawOne: jest.fn().mockResolvedValue({ total: 10, amount: 10000 }),
+      } as any);
+
+      const result = await service.getPaymentSummary('tenant-1', new Date('2024-01-01'), new Date('2024-01-31'));
+
+      expect(result.totalPayments).toBe(10);
+      expect(result.totalAmount).toBe(10000);
+    });
+  });
+});
diff --git a/src/modules/inventory/__tests__/warehouses-new.service.spec.ts b/src/modules/inventory/__tests__/warehouses-new.service.spec.ts
new file mode 100644
index 0000000..cdf1ab1
--- /dev/null
+++ b/src/modules/inventory/__tests__/warehouses-new.service.spec.ts
@@ -0,0 +1,319 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { Repository } from 'typeorm';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { WarehousesService } from '../warehouses.service';
+import { Warehouse, WarehouseStatus } from '../entities';
+import { CreateWarehouseDto, UpdateWarehouseDto } from '../dto';
+
+describe('WarehousesService', () => {
+  let service: WarehousesService;
+  let warehouseRepository: Repository<Warehouse>;
+
+  const mockWarehouse = {
+    id: 'uuid-1',
+    tenantId: 'tenant-1',
+    code: 'WH-001',
+    name: 'Main Warehouse',
+    description: 'Primary storage facility',
+    address: {
+      street: '123 Storage St',
+      city: 'Storage City',
+      state: 'SC',
+      zipCode: '12345',
+      country: 'US',
+    },
+    contact: {
+      name: 'John Manager',
+      email: 'john@company.com',
+      phone: '+1234567890',
+    },
+    status: WarehouseStatus.ACTIVE,
+    capacity: 10000,
+    currentOccupancy: 3500,
+    operatingHours: {
+      monday: { open: '08:00', close: '18:00' },
+      tuesday: { open: '08:00', close: '18:00' },
+      wednesday: { open: '08:00', close: '18:00' },
+      thursday: { open: '08:00', close: '18:00' },
+      friday: { open: '08:00', close: '18:00' },
+      saturday: { open: '09:00', close: '14:00' },
+      sunday: { open: null, close: null },
+    },
+    metadata: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        WarehousesService,
+        {
+          provide: getRepositoryToken(Warehouse),
+          useValue: {
+            findOne: jest.fn(),
+            find: jest.fn(),
+            create: jest.fn(),
+            save: jest.fn(),
+            remove: jest.fn(),
+            createQueryBuilder: jest.fn(),
+          },
+        },
+      ],
+    }).compile();
+
+    service = module.get<WarehousesService>(WarehousesService);
+    warehouseRepository = module.get<Repository<Warehouse>>(getRepositoryToken(Warehouse));
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+
+  describe('create', () => {
+    it('should create a new warehouse successfully', async () => {
+      const dto: CreateWarehouseDto = {
+        code: 'WH-001',
+        name: 'Main Warehouse',
+        description: 'Primary storage facility',
+        address: {
+          street: '123 Storage St',
+          city: 'Storage City',
+          state: 'SC',
+          zipCode: '12345',
+          country: 'US',
+        },
+        contact: {
+          name: 'John Manager',
+          email: 'john@company.com',
+          phone: '+1234567890',
+        },
+        capacity: 10000,
+        operatingHours: {
+          monday: { open: '08:00', close: '18:00' },
+          tuesday: { open: '08:00', close: '18:00' },
+        },
+      };
+
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(null);
+      jest.spyOn(warehouseRepository, 'create').mockReturnValue(mockWarehouse as any);
+      jest.spyOn(warehouseRepository, 'save').mockResolvedValue(mockWarehouse);
+
+      const result = await service.create(dto);
+
+      expect(warehouseRepository.findOne).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1', code: dto.code },
+      });
+      expect(warehouseRepository.create).toHaveBeenCalled();
+      expect(warehouseRepository.save).toHaveBeenCalled();
+      expect(result).toEqual(mockWarehouse);
+    });
+
+    it('should throw error if warehouse code already exists', async () => {
+      const dto: CreateWarehouseDto = {
+        code: 'WH-001',
+        name: 'Main Warehouse',
+      };
+
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+
+      await expect(service.create(dto)).rejects.toThrow('Warehouse code already exists');
+    });
+  });
+
+  describe('findById', () => {
+    it('should find warehouse by id', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+
+      const result = await service.findById('uuid-1');
+
+      expect(warehouseRepository.findOne).toHaveBeenCalledWith({
+        where: { id: 'uuid-1' },
+      });
+      expect(result).toEqual(mockWarehouse);
+    });
+
+    it('should return null if warehouse not found', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(null);
+
+      const result = await service.findById('invalid-id');
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByTenant', () => {
+    it('should find warehouses by tenant', async () => {
+      const mockWarehouses = [mockWarehouse, { ...mockWarehouse, id: 'uuid-2' }];
+      jest.spyOn(warehouseRepository, 'find').mockResolvedValue(mockWarehouses as any);
+
+      const result = await service.findByTenant('tenant-1');
+
+      expect(warehouseRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1' },
+        order: { code: 'ASC' },
+      });
+      expect(result).toEqual(mockWarehouses);
+    });
+
+    it('should filter by status', async () => {
+      jest.spyOn(warehouseRepository, 'find').mockResolvedValue([mockWarehouse] as any);
+
+      const result = await service.findByTenant('tenant-1', { status: WarehouseStatus.ACTIVE });
+
+      expect(warehouseRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1', status: WarehouseStatus.ACTIVE },
+        order: { code: 'ASC' },
+      });
+      expect(result).toEqual([mockWarehouse]);
+    });
+  });
+
+  describe('update', () => {
+    it('should update warehouse successfully', async () => {
+      const dto: UpdateWarehouseDto = {
+        name: 'Updated Warehouse',
+        capacity: 12000,
+      };
+
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+      jest.spyOn(warehouseRepository, 'save').mockResolvedValue({
+        ...mockWarehouse,
+        name: 'Updated Warehouse',
+        capacity: 12000,
+      } as any);
+
+      const result = await service.update('uuid-1', dto);
+
+      expect(warehouseRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(warehouseRepository.save).toHaveBeenCalled();
+      expect(result.name).toBe('Updated Warehouse');
+      expect(result.capacity).toBe(12000);
+    });
+
+    it('should throw error if warehouse not found', async () => {
+      const dto: UpdateWarehouseDto = { name: 'Updated' };
+
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.update('invalid-id', dto)).rejects.toThrow('Warehouse not found');
+    });
+  });
+
+  describe('updateOccupancy', () => {
+    it('should update warehouse occupancy', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+      jest.spyOn(warehouseRepository, 'save').mockResolvedValue({
+        ...mockWarehouse,
+        currentOccupancy: 4000,
+      } as any);
+
+      const result = await service.updateOccupancy('uuid-1', 4000);
+
+      expect(warehouseRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(warehouseRepository.save).toHaveBeenCalled();
+      expect(result.currentOccupancy).toBe(4000);
+    });
+
+    it('should throw error if occupancy exceeds capacity', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+
+      await expect(service.updateOccupancy('uuid-1', 15000)).rejects.toThrow('Occupancy cannot exceed warehouse capacity');
+    });
+  });
+
+  describe('getAvailableCapacity', () => {
+    it('should calculate available capacity', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+
+      const result = await service.getAvailableCapacity('uuid-1');
+
+      expect(result).toBe(6500); // 10000 - 3500
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete warehouse successfully', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+      jest.spyOn(warehouseRepository, 'remove').mockResolvedValue(undefined);
+
+      await service.delete('uuid-1');
+
+      expect(warehouseRepository.remove).toHaveBeenCalledWith(mockWarehouse);
+    });
+
+    it('should throw error if warehouse not found', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.delete('invalid-id')).rejects.toThrow('Warehouse not found');
+    });
+
+    it('should throw error if warehouse has stock', async () => {
+      const warehouseWithStock = { ...mockWarehouse, currentOccupancy: 1000 };
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(warehouseWithStock as any);
+
+      await expect(service.delete('uuid-1')).rejects.toThrow('Cannot delete warehouse with existing stock');
+    });
+  });
+
+  describe('getUtilizationRate', () => {
+    it('should calculate utilization rate', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+
+      const result = await service.getUtilizationRate('uuid-1');
+
+      expect(result).toBe(35); // (3500 / 10000) * 100
+    });
+  });
+
+  describe('getWarehousesByCity', () => {
+    it('should get warehouses by city', async () => {
+      jest.spyOn(warehouseRepository, 'find').mockResolvedValue([mockWarehouse] as any);
+
+      const result = await service.getWarehousesByCity('tenant-1', 'Storage City');
+
+      expect(warehouseRepository.find).toHaveBeenCalledWith({
+        where: {
+          tenantId: 'tenant-1',
+          'address.city': 'Storage City',
+        },
+      });
+      expect(result).toEqual([mockWarehouse]);
+    });
+  });
+
+  describe('updateStatus', () => {
+    it('should update warehouse status', async () => {
+      jest.spyOn(warehouseRepository, 'findOne').mockResolvedValue(mockWarehouse as any);
+      jest.spyOn(warehouseRepository, 'save').mockResolvedValue({
+        ...mockWarehouse,
+        status: WarehouseStatus.INACTIVE,
+      } as any);
+
+      const result = await service.updateStatus('uuid-1', WarehouseStatus.INACTIVE);
+
+      expect(result.status).toBe(WarehouseStatus.INACTIVE);
+    });
+  });
+
+  describe('getWarehouseStats', () => {
+    it('should get warehouse statistics', async () => {
+      const mockQueryBuilder = {
+        where: jest.fn().mockReturnThis(),
+        select: jest.fn().mockReturnThis(),
+        getRawOne: jest.fn().mockResolvedValue({ total: 5, active: 4, inactive: 1, totalCapacity: 50000, totalOccupancy: 17500 }),
+      };
+
+      jest.spyOn(warehouseRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      const result = await service.getWarehouseStats('tenant-1');
+
+      expect(result.totalWarehouses).toBe(5);
+      expect(result.activeWarehouses).toBe(4);
+      expect(result.inactiveWarehouses).toBe(1);
+      expect(result.totalCapacity).toBe(50000);
+      expect(result.totalOccupancy).toBe(17500);
+      expect(result.averageUtilization).toBe(35); // (17500 / 50000) * 100
+    });
+  });
+});
diff --git a/src/modules/partners/__tests__/partners.service.spec.ts b/src/modules/partners/__tests__/partners.service.spec.ts
new file mode 100644
index 0000000..8c41d76
--- /dev/null
+++ b/src/modules/partners/__tests__/partners.service.spec.ts
@@ -0,0 +1,393 @@
+import { Test, TestingModule } from '@nestjs/testing';
+import { Repository } from 'typeorm';
+import { getRepositoryToken } from '@nestjs/typeorm';
+import { PartnersService } from '../partners.service';
+import { Partner, PartnerStatus, PartnerType } from '../entities';
+import { CreatePartnerDto, UpdatePartnerDto } from '../dto';
+
+describe('PartnersService', () => {
+  let service: PartnersService;
+  let partnerRepository: Repository<Partner>;
+
+  const mockPartner = {
+    id: 'uuid-1',
+    tenantId: 'tenant-1',
+    code: 'PART-001',
+    name: 'Test Partner',
+    type: PartnerType.SUPPLIER,
+    status: PartnerStatus.ACTIVE,
+    taxId: 'TAX-001',
+    email: 'partner@test.com',
+    phone: '+1234567890',
+    website: 'https://partner.com',
+    address: {
+      street: '123 Partner St',
+      city: 'Partner City',
+      state: 'PC',
+      zipCode: '12345',
+      country: 'US',
+    },
+    contact: {
+      name: 'John Contact',
+      email: 'john@partner.com',
+      phone: '+1234567890',
+      position: 'Sales Manager',
+    },
+    paymentTerms: {
+      days: 30,
+      method: 'TRANSFER',
+      currency: 'USD',
+    },
+    metadata: {},
+    createdAt: new Date(),
+    updatedAt: new Date(),
+  };
+
+  beforeEach(async () => {
+    const module: TestingModule = await Test.createTestingModule({
+      providers: [
+        PartnersService,
+        {
+          provide: getRepositoryToken(Partner),
+          useValue: {
+            findOne: jest.fn(),
+            find: jest.fn(),
+            create: jest.fn(),
+            save: jest.fn(),
+            remove: jest.fn(),
+            createQueryBuilder: jest.fn(),
+          },
+        },
+      ],
+    }).compile();
+
+    service = module.get<PartnersService>(PartnersService);
+    partnerRepository = module.get<Repository<Partner>>(getRepositoryToken(Partner));
+  });
+
+  it('should be defined', () => {
+    expect(service).toBeDefined();
+  });
+
+  describe('create', () => {
+    it('should create a new partner successfully', async () => {
+      const dto: CreatePartnerDto = {
+        code: 'PART-001',
+        name: 'Test Partner',
+        type: PartnerType.SUPPLIER,
+        taxId: 'TAX-001',
+        email: 'partner@test.com',
+        phone: '+1234567890',
+        website: 'https://partner.com',
+        address: {
+          street: '123 Partner St',
+          city: 'Partner City',
+          state: 'PC',
+          zipCode: '12345',
+          country: 'US',
+        },
+        contact: {
+          name: 'John Contact',
+          email: 'john@partner.com',
+          phone: '+1234567890',
+          position: 'Sales Manager',
+        },
+        paymentTerms: {
+          days: 30,
+          method: 'TRANSFER',
+          currency: 'USD',
+        },
+      };
+
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(null);
+      jest.spyOn(partnerRepository, 'create').mockReturnValue(mockPartner as any);
+      jest.spyOn(partnerRepository, 'save').mockResolvedValue(mockPartner);
+
+      const result = await service.create(dto);
+
+      expect(partnerRepository.findOne).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1', code: dto.code },
+      });
+      expect(partnerRepository.create).toHaveBeenCalled();
+      expect(partnerRepository.save).toHaveBeenCalled();
+      expect(result).toEqual(mockPartner);
+    });
+
+    it('should throw error if partner code already exists', async () => {
+      const dto: CreatePartnerDto = {
+        code: 'PART-001',
+        name: 'Test Partner',
+        type: PartnerType.SUPPLIER,
+      };
+
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(mockPartner as any);
+
+      await expect(service.create(dto)).rejects.toThrow('Partner code already exists');
+    });
+  });
+
+  describe('findById', () => {
+    it('should find partner by id', async () => {
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(mockPartner as any);
+
+      const result = await service.findById('uuid-1');
+
+      expect(partnerRepository.findOne).toHaveBeenCalledWith({
+        where: { id: 'uuid-1' },
+      });
+      expect(result).toEqual(mockPartner);
+    });
+
+    it('should return null if partner not found', async () => {
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(null);
+
+      const result = await service.findById('invalid-id');
+
+      expect(result).toBeNull();
+    });
+  });
+
+  describe('findByTenant', () => {
+    it('should find partners by tenant', async () => {
+      const mockPartners = [mockPartner, { ...mockPartner, id: 'uuid-2' }];
+      const mockQueryBuilder = {
+        leftJoinAndSelect: jest.fn().mockReturnThis(),
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        orderBy: jest.fn().mockReturnThis(),
+        skip: jest.fn().mockReturnThis(),
+        take: jest.fn().mockReturnThis(),
+        getMany: jest.fn().mockResolvedValue(mockPartners),
+      };
+
+      jest.spyOn(partnerRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      const result = await service.findByTenant('tenant-1', {
+        page: 1,
+        limit: 10,
+      });
+
+      expect(partnerRepository.createQueryBuilder).toHaveBeenCalledWith('partner');
+      expect(mockQueryBuilder.where).toHaveBeenCalledWith('partner.tenantId = :tenantId', { tenantId: 'tenant-1' });
+      expect(mockQueryBuilder.skip).toHaveBeenCalledWith(0);
+      expect(mockQueryBuilder.take).toHaveBeenCalledWith(10);
+      expect(result).toEqual(mockPartners);
+    });
+
+    it('should filter by type', async () => {
+      const mockQueryBuilder = {
+        leftJoinAndSelect: jest.fn().mockReturnThis(),
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        orderBy: jest.fn().mockReturnThis(),
+        getMany: jest.fn().mockResolvedValue([mockPartner]),
+      };
+
+      jest.spyOn(partnerRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      await service.findByTenant('tenant-1', { type: PartnerType.SUPPLIER });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('partner.type = :type', { type: PartnerType.SUPPLIER });
+    });
+
+    it('should filter by status', async () => {
+      const mockQueryBuilder = {
+        leftJoinAndSelect: jest.fn().mockReturnThis(),
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        orderBy: jest.fn().mockReturnThis(),
+        getMany: jest.fn().mockResolvedValue([mockPartner]),
+      };
+
+      jest.spyOn(partnerRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      await service.findByTenant('tenant-1', { status: PartnerStatus.ACTIVE });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith('partner.status = :status', { status: PartnerStatus.ACTIVE });
+    });
+
+    it('should search by name or code', async () => {
+      const mockQueryBuilder = {
+        leftJoinAndSelect: jest.fn().mockReturnThis(),
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        orderBy: jest.fn().mockReturnThis(),
+        getMany: jest.fn().mockResolvedValue([mockPartner]),
+      };
+
+      jest.spyOn(partnerRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      await service.findByTenant('tenant-1', { search: 'Test' });
+
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith(
+        '(partner.code ILIKE :search OR partner.name ILIKE :search OR partner.email ILIKE :search)',
+        { search: '%Test%' }
+      );
+    });
+  });
+
+  describe('update', () => {
+    it('should update partner successfully', async () => {
+      const dto: UpdatePartnerDto = {
+        name: 'Updated Partner',
+        status: PartnerStatus.INACTIVE,
+      };
+
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(mockPartner as any);
+      jest.spyOn(partnerRepository, 'save').mockResolvedValue({
+        ...mockPartner,
+        name: 'Updated Partner',
+        status: PartnerStatus.INACTIVE,
+      } as any);
+
+      const result = await service.update('uuid-1', dto);
+
+      expect(partnerRepository.findOne).toHaveBeenCalledWith({ where: { id: 'uuid-1' } });
+      expect(partnerRepository.save).toHaveBeenCalled();
+      expect(result.name).toBe('Updated Partner');
+      expect(result.status).toBe(PartnerStatus.INACTIVE);
+    });
+
+    it('should throw error if partner not found', async () => {
+      const dto: UpdatePartnerDto = { name: 'Updated' };
+
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.update('invalid-id', dto)).rejects.toThrow('Partner not found');
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete partner successfully', async () => {
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(mockPartner as any);
+      jest.spyOn(partnerRepository, 'remove').mockResolvedValue(undefined);
+
+      await service.delete('uuid-1');
+
+      expect(partnerRepository.remove).toHaveBeenCalledWith(mockPartner);
+    });
+
+    it('should throw error if partner not found', async () => {
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(null);
+
+      await expect(service.delete('invalid-id')).rejects.toThrow('Partner not found');
+    });
+  });
+
+  describe('updateStatus', () => {
+    it('should update partner status', async () => {
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(mockPartner as any);
+      jest.spyOn(partnerRepository, 'save').mockResolvedValue({
+        ...mockPartner,
+        status: PartnerStatus.INACTIVE,
+      } as any);
+
+      const result = await service.updateStatus('uuid-1', PartnerStatus.INACTIVE);
+
+      expect(result.status).toBe(PartnerStatus.INACTIVE);
+    });
+  });
+
+  describe('findByType', () => {
+    it('should find partners by type', async () => {
+      jest.spyOn(partnerRepository, 'find').mockResolvedValue([mockPartner] as any);
+
+      const result = await service.findByType('tenant-1', PartnerType.SUPPLIER);
+
+      expect(partnerRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1', type: PartnerType.SUPPLIER },
+        order: { name: 'ASC' },
+      });
+      expect(result).toEqual([mockPartner]);
+    });
+  });
+
+  describe('getSuppliers', () => {
+    it('should get active suppliers', async () => {
+      jest.spyOn(partnerRepository, 'find').mockResolvedValue([mockPartner] as any);
+
+      const result = await service.getSuppliers('tenant-1');
+
+      expect(partnerRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1', type: PartnerType.SUPPLIER, status: PartnerStatus.ACTIVE },
+        order: { name: 'ASC' },
+      });
+      expect(result).toEqual([mockPartner]);
+    });
+  });
+
+  describe('getCustomers', () => {
+    it('should get active customers', async () => {
+      const customerPartner = { ...mockPartner, type: PartnerType.CUSTOMER };
+      jest.spyOn(partnerRepository, 'find').mockResolvedValue([customerPartner] as any);
+
+      const result = await service.getCustomers('tenant-1');
+
+      expect(partnerRepository.find).toHaveBeenCalledWith({
+        where: { tenantId: 'tenant-1', type: PartnerType.CUSTOMER, status: PartnerStatus.ACTIVE },
+        order: { name: 'ASC' },
+      });
+      expect(result).toEqual([customerPartner]);
+    });
+  });
+
+  describe('getPartnerStats', () => {
+    it('should get partner statistics', async () => {
+      const mockQueryBuilder = {
+        where: jest.fn().mockReturnThis(),
+        select: jest.fn().mockReturnThis(),
+        getRawOne: jest.fn().mockResolvedValue({ total: 100, active: 80, inactive: 20 }),
+      };
+
+      jest.spyOn(partnerRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      const result = await service.getPartnerStats('tenant-1');
+
+      expect(result.totalPartners).toBe(100);
+      expect(result.activePartners).toBe(80);
+      expect(result.inactivePartners).toBe(20);
+    });
+  });
+
+  describe('searchPartners', () => {
+    it('should search partners by query', async () => {
+      const mockQueryBuilder = {
+        where: jest.fn().mockReturnThis(),
+        andWhere: jest.fn().mockReturnThis(),
+        orderBy: jest.fn().mockReturnThis(),
+        limit: jest.fn().mockReturnThis(),
+        getMany: jest.fn().mockResolvedValue([mockPartner]),
+      };
+
+      jest.spyOn(partnerRepository, 'createQueryBuilder').mockReturnValue(mockQueryBuilder as any);
+
+      const result = await service.searchPartners('tenant-1', 'Test', 10);
+
+      expect(partnerRepository.createQueryBuilder).toHaveBeenCalledWith('partner');
+      expect(mockQueryBuilder.where).toHaveBeenCalledWith('partner.tenantId = :tenantId', { tenantId: 'tenant-1' });
+      expect(mockQueryBuilder.andWhere).toHaveBeenCalledWith(
+        '(partner.name ILIKE :query OR partner.code ILIKE :query OR partner.email ILIKE :query)',
+        { query: '%Test%' }
+      );
+      expect(mockQueryBuilder.limit).toHaveBeenCalledWith(10);
+      expect(result).toEqual([mockPartner]);
+    });
+  });
+
+  describe('bulkUpdate', () => {
+    it('should update multiple partners', async () => {
+      const updates = [
+        { id: 'uuid-1', status: PartnerStatus.INACTIVE },
+        { id: 'uuid-2', status: PartnerStatus.INACTIVE },
+      ];
+
+      jest.spyOn(partnerRepository, 'findOne').mockResolvedValue(mockPartner as any);
+      jest.spyOn(partnerRepository, 'save').mockResolvedValue(mockPartner as any);
+
+      const result = await service.bulkUpdate(updates);
+
+      expect(result).toHaveLength(2);
+      expect(partnerRepository.save).toHaveBeenCalledTimes(2);
+    });
+  });
+});