diff --git a/init/15-assets-schema.sql b/init/15-assets-schema.sql
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+++ b/init/15-assets-schema.sql
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+-- ============================================================================
+-- ASSETS SCHEMA - MMD-013 Asset Management
+-- Mecánicas Diesel - ERP Suite
+-- ============================================================================
+-- Schema for asset/tool management with assignment tracking, audits, and maintenance
+-- ============================================================================
+
+-- Create schema
+CREATE SCHEMA IF NOT EXISTS assets;
+
+-- Set search path
+SET search_path TO assets, public;
+
+-- ============================================================================
+-- ENUMS
+-- ============================================================================
+
+CREATE TYPE asset_status AS ENUM (
+    'available',
+    'assigned',
+    'in_maintenance',
+    'damaged',
+    'retired'
+);
+
+CREATE TYPE asset_location AS ENUM (
+    'warehouse',
+    'unit',
+    'technician',
+    'external'
+);
+
+CREATE TYPE criticality_level AS ENUM (
+    'low',
+    'medium',
+    'high',
+    'critical'
+);
+
+CREATE TYPE assignee_type AS ENUM (
+    'employee',
+    'unit',
+    'location'
+);
+
+CREATE TYPE assignment_status AS ENUM (
+    'active',
+    'returned',
+    'overdue',
+    'lost',
+    'damaged'
+);
+
+CREATE TYPE audit_status AS ENUM (
+    'in_progress',
+    'completed',
+    'cancelled'
+);
+
+CREATE TYPE audit_item_status AS ENUM (
+    'found',
+    'missing',
+    'damaged',
+    'extra'
+);
+
+CREATE TYPE item_condition AS ENUM (
+    'good',
+    'fair',
+    'poor'
+);
+
+CREATE TYPE maintenance_type AS ENUM (
+    'preventive',
+    'corrective',
+    'calibration'
+);
+
+CREATE TYPE maintenance_status AS ENUM (
+    'scheduled',
+    'in_progress',
+    'completed',
+    'cancelled'
+);
+
+-- ============================================================================
+-- TABLE: asset_categories
+-- ============================================================================
+
+CREATE TABLE asset_categories (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+    name VARCHAR(100) NOT NULL,
+    description TEXT,
+    parent_id UUID REFERENCES asset_categories(id) ON DELETE SET NULL,
+    requires_service_types TEXT[], -- Service types that require this category
+    sort_order INTEGER DEFAULT 0,
+    is_active BOOLEAN DEFAULT TRUE,
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW(),
+
+    CONSTRAINT uq_asset_categories_name UNIQUE (tenant_id, name)
+);
+
+CREATE INDEX idx_asset_categories_tenant ON asset_categories(tenant_id);
+CREATE INDEX idx_asset_categories_parent ON asset_categories(parent_id);
+
+-- ============================================================================
+-- TABLE: assets
+-- ============================================================================
+
+CREATE TABLE assets (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+    code VARCHAR(50) NOT NULL,
+    name VARCHAR(150) NOT NULL,
+    description TEXT,
+    category_id UUID NOT NULL REFERENCES asset_categories(id),
+    serial_number VARCHAR(100),
+    qr_code VARCHAR(100),
+    barcode VARCHAR(100),
+    manufacturer VARCHAR(100),
+    model VARCHAR(100),
+    purchase_date DATE,
+    purchase_cost DECIMAL(12, 2),
+    warranty_expiry DATE,
+    status asset_status DEFAULT 'available',
+    current_location asset_location DEFAULT 'warehouse',
+    current_assignee_id UUID,
+    current_assignee_type assignee_type,
+    criticality criticality_level DEFAULT 'medium',
+    requires_calibration BOOLEAN DEFAULT FALSE,
+    last_calibration_date DATE,
+    next_calibration_date DATE,
+    photo_url TEXT,
+    metadata JSONB DEFAULT '{}',
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW(),
+    created_by UUID,
+
+    CONSTRAINT uq_assets_code UNIQUE (tenant_id, code),
+    CONSTRAINT uq_assets_qr_code UNIQUE (tenant_id, qr_code),
+    CONSTRAINT uq_assets_barcode UNIQUE (tenant_id, barcode)
+);
+
+CREATE INDEX idx_assets_tenant ON assets(tenant_id);
+CREATE INDEX idx_assets_category ON assets(category_id);
+CREATE INDEX idx_assets_status ON assets(status);
+CREATE INDEX idx_assets_location ON assets(current_location);
+CREATE INDEX idx_assets_assignee ON assets(current_assignee_id);
+CREATE INDEX idx_assets_qr ON assets(qr_code) WHERE qr_code IS NOT NULL;
+CREATE INDEX idx_assets_barcode ON assets(barcode) WHERE barcode IS NOT NULL;
+CREATE INDEX idx_assets_calibration ON assets(next_calibration_date) WHERE requires_calibration = TRUE;
+
+-- ============================================================================
+-- TABLE: asset_assignments
+-- ============================================================================
+
+CREATE TABLE asset_assignments (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+    asset_id UUID NOT NULL REFERENCES assets(id),
+    assignee_id UUID NOT NULL,
+    assignee_type assignee_type NOT NULL,
+    assigned_at TIMESTAMPTZ DEFAULT NOW(),
+    assigned_by UUID NOT NULL,
+    expected_return_at TIMESTAMPTZ,
+    actual_return_at TIMESTAMPTZ,
+    returned_to UUID,
+    status assignment_status DEFAULT 'active',
+    assignment_photo_url TEXT,
+    return_photo_url TEXT,
+    notes TEXT,
+    signature_url TEXT,
+    incident_id UUID, -- FK to rescue_order if applicable
+    metadata JSONB DEFAULT '{}',
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+
+    CONSTRAINT chk_return_dates CHECK (actual_return_at IS NULL OR actual_return_at >= assigned_at)
+);
+
+CREATE INDEX idx_asset_assignments_tenant ON asset_assignments(tenant_id);
+CREATE INDEX idx_asset_assignments_asset ON asset_assignments(asset_id);
+CREATE INDEX idx_asset_assignments_assignee ON asset_assignments(assignee_id, assignee_type);
+CREATE INDEX idx_asset_assignments_status ON asset_assignments(status);
+CREATE INDEX idx_asset_assignments_incident ON asset_assignments(incident_id) WHERE incident_id IS NOT NULL;
+CREATE INDEX idx_asset_assignments_active ON asset_assignments(asset_id) WHERE status = 'active';
+
+-- ============================================================================
+-- TABLE: asset_audits
+-- ============================================================================
+
+CREATE TABLE asset_audits (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+    audit_date DATE NOT NULL,
+    auditor_id UUID NOT NULL,
+    location_id UUID,
+    unit_id UUID,
+    technician_id UUID,
+    status audit_status DEFAULT 'in_progress',
+    total_assets INTEGER DEFAULT 0,
+    found_assets INTEGER DEFAULT 0,
+    missing_assets INTEGER DEFAULT 0,
+    damaged_assets INTEGER DEFAULT 0,
+    notes TEXT,
+    started_at TIMESTAMPTZ DEFAULT NOW(),
+    completed_at TIMESTAMPTZ,
+    metadata JSONB DEFAULT '{}',
+    created_at TIMESTAMPTZ DEFAULT NOW()
+);
+
+CREATE INDEX idx_asset_audits_tenant ON asset_audits(tenant_id);
+CREATE INDEX idx_asset_audits_date ON asset_audits(audit_date);
+CREATE INDEX idx_asset_audits_auditor ON asset_audits(auditor_id);
+CREATE INDEX idx_asset_audits_status ON asset_audits(status);
+CREATE INDEX idx_asset_audits_unit ON asset_audits(unit_id) WHERE unit_id IS NOT NULL;
+CREATE INDEX idx_asset_audits_technician ON asset_audits(technician_id) WHERE technician_id IS NOT NULL;
+
+-- ============================================================================
+-- TABLE: asset_audit_items
+-- ============================================================================
+
+CREATE TABLE asset_audit_items (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    audit_id UUID NOT NULL REFERENCES asset_audits(id) ON DELETE CASCADE,
+    asset_id UUID REFERENCES assets(id),
+    status audit_item_status NOT NULL,
+    condition item_condition,
+    notes TEXT,
+    photo_url TEXT,
+    scanned_at TIMESTAMPTZ DEFAULT NOW(),
+    scanned_by UUID,
+
+    CONSTRAINT uq_audit_items_asset UNIQUE (audit_id, asset_id)
+);
+
+CREATE INDEX idx_asset_audit_items_audit ON asset_audit_items(audit_id);
+CREATE INDEX idx_asset_audit_items_asset ON asset_audit_items(asset_id);
+CREATE INDEX idx_asset_audit_items_status ON asset_audit_items(status);
+
+-- ============================================================================
+-- TABLE: asset_maintenance
+-- ============================================================================
+
+CREATE TABLE asset_maintenance (
+    id UUID PRIMARY KEY DEFAULT gen_random_uuid(),
+    tenant_id UUID NOT NULL,
+    asset_id UUID NOT NULL REFERENCES assets(id),
+    maintenance_type maintenance_type NOT NULL,
+    scheduled_date DATE,
+    performed_date DATE,
+    performed_by UUID,
+    external_vendor VARCHAR(200),
+    cost DECIMAL(12, 2),
+    description TEXT NOT NULL,
+    result TEXT,
+    next_maintenance_date DATE,
+    status maintenance_status DEFAULT 'scheduled',
+    metadata JSONB DEFAULT '{}',
+    created_at TIMESTAMPTZ DEFAULT NOW(),
+    updated_at TIMESTAMPTZ DEFAULT NOW(),
+    created_by UUID
+);
+
+CREATE INDEX idx_asset_maintenance_tenant ON asset_maintenance(tenant_id);
+CREATE INDEX idx_asset_maintenance_asset ON asset_maintenance(asset_id);
+CREATE INDEX idx_asset_maintenance_type ON asset_maintenance(maintenance_type);
+CREATE INDEX idx_asset_maintenance_status ON asset_maintenance(status);
+CREATE INDEX idx_asset_maintenance_scheduled ON asset_maintenance(scheduled_date) WHERE status = 'scheduled';
+
+-- ============================================================================
+-- FUNCTIONS
+-- ============================================================================
+
+-- Function to update asset status when assigned
+CREATE OR REPLACE FUNCTION update_asset_on_assignment()
+RETURNS TRIGGER AS $$
+BEGIN
+    IF NEW.status = 'active' THEN
+        UPDATE assets
+        SET
+            status = 'assigned',
+            current_location = CASE NEW.assignee_type
+                WHEN 'employee' THEN 'technician'
+                WHEN 'unit' THEN 'unit'
+                ELSE 'external'
+            END,
+            current_assignee_id = NEW.assignee_id,
+            current_assignee_type = NEW.assignee_type,
+            updated_at = NOW()
+        WHERE id = NEW.asset_id;
+    ELSIF NEW.status IN ('returned', 'lost', 'damaged') AND OLD.status = 'active' THEN
+        UPDATE assets
+        SET
+            status = CASE NEW.status
+                WHEN 'lost' THEN 'retired'
+                WHEN 'damaged' THEN 'damaged'
+                ELSE 'available'
+            END,
+            current_location = 'warehouse',
+            current_assignee_id = NULL,
+            current_assignee_type = NULL,
+            updated_at = NOW()
+        WHERE id = NEW.asset_id;
+    END IF;
+    RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER trg_asset_assignment_status
+    AFTER INSERT OR UPDATE OF status ON asset_assignments
+    FOR EACH ROW
+    EXECUTE FUNCTION update_asset_on_assignment();
+
+-- Function to update audit counts
+CREATE OR REPLACE FUNCTION update_audit_counts()
+RETURNS TRIGGER AS $$
+BEGIN
+    UPDATE asset_audits
+    SET
+        total_assets = (SELECT COUNT(*) FROM asset_audit_items WHERE audit_id = COALESCE(NEW.audit_id, OLD.audit_id)),
+        found_assets = (SELECT COUNT(*) FROM asset_audit_items WHERE audit_id = COALESCE(NEW.audit_id, OLD.audit_id) AND status = 'found'),
+        missing_assets = (SELECT COUNT(*) FROM asset_audit_items WHERE audit_id = COALESCE(NEW.audit_id, OLD.audit_id) AND status = 'missing'),
+        damaged_assets = (SELECT COUNT(*) FROM asset_audit_items WHERE audit_id = COALESCE(NEW.audit_id, OLD.audit_id) AND status = 'damaged')
+    WHERE id = COALESCE(NEW.audit_id, OLD.audit_id);
+    RETURN COALESCE(NEW, OLD);
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER trg_audit_items_count
+    AFTER INSERT OR UPDATE OR DELETE ON asset_audit_items
+    FOR EACH ROW
+    EXECUTE FUNCTION update_audit_counts();
+
+-- Function to auto-update timestamps
+CREATE OR REPLACE FUNCTION assets_update_timestamp()
+RETURNS TRIGGER AS $$
+BEGIN
+    NEW.updated_at = NOW();
+    RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER trg_assets_updated_at
+    BEFORE UPDATE ON assets
+    FOR EACH ROW
+    EXECUTE FUNCTION assets_update_timestamp();
+
+CREATE TRIGGER trg_asset_maintenance_updated_at
+    BEFORE UPDATE ON asset_maintenance
+    FOR EACH ROW
+    EXECUTE FUNCTION assets_update_timestamp();
+
+CREATE TRIGGER trg_asset_categories_updated_at
+    BEFORE UPDATE ON asset_categories
+    FOR EACH ROW
+    EXECUTE FUNCTION assets_update_timestamp();
+
+-- ============================================================================
+-- VIEWS
+-- ============================================================================
+
+-- View: Assets with current assignment info
+CREATE OR REPLACE VIEW vw_assets_with_assignment AS
+SELECT
+    a.*,
+    c.name AS category_name,
+    aa.id AS active_assignment_id,
+    aa.assignee_id,
+    aa.assignee_type,
+    aa.assigned_at,
+    aa.expected_return_at,
+    CASE
+        WHEN aa.expected_return_at IS NOT NULL AND aa.expected_return_at < NOW()
+        THEN TRUE
+        ELSE FALSE
+    END AS is_overdue
+FROM assets a
+LEFT JOIN asset_categories c ON a.category_id = c.id
+LEFT JOIN asset_assignments aa ON a.id = aa.asset_id AND aa.status = 'active';
+
+-- View: Assets requiring calibration soon
+CREATE OR REPLACE VIEW vw_assets_calibration_due AS
+SELECT
+    a.id,
+    a.tenant_id,
+    a.code,
+    a.name,
+    a.next_calibration_date,
+    a.current_location,
+    a.current_assignee_id,
+    EXTRACT(DAY FROM a.next_calibration_date - NOW()) AS days_until_due
+FROM assets a
+WHERE a.requires_calibration = TRUE
+  AND a.status != 'retired'
+  AND a.next_calibration_date <= NOW() + INTERVAL '30 days'
+ORDER BY a.next_calibration_date;
+
+-- View: Asset assignment history
+CREATE OR REPLACE VIEW vw_asset_assignment_history AS
+SELECT
+    aa.*,
+    a.code AS asset_code,
+    a.name AS asset_name,
+    a.category_id,
+    c.name AS category_name
+FROM asset_assignments aa
+JOIN assets a ON aa.asset_id = a.id
+JOIN asset_categories c ON a.category_id = c.id
+ORDER BY aa.assigned_at DESC;
+
+-- View: Audit summary
+CREATE OR REPLACE VIEW vw_audit_summary AS
+SELECT
+    au.id,
+    au.tenant_id,
+    au.audit_date,
+    au.auditor_id,
+    au.status,
+    au.total_assets,
+    au.found_assets,
+    au.missing_assets,
+    au.damaged_assets,
+    CASE
+        WHEN au.total_assets > 0
+        THEN ROUND((au.found_assets::DECIMAL / au.total_assets) * 100, 2)
+        ELSE 0
+    END AS accuracy_percentage,
+    au.started_at,
+    au.completed_at,
+    EXTRACT(EPOCH FROM (COALESCE(au.completed_at, NOW()) - au.started_at)) / 60 AS duration_minutes
+FROM asset_audits au;
+
+-- ============================================================================
+-- ROW LEVEL SECURITY
+-- ============================================================================
+
+-- Enable RLS on all tables
+ALTER TABLE asset_categories ENABLE ROW LEVEL SECURITY;
+ALTER TABLE assets ENABLE ROW LEVEL SECURITY;
+ALTER TABLE asset_assignments ENABLE ROW LEVEL SECURITY;
+ALTER TABLE asset_audits ENABLE ROW LEVEL SECURITY;
+ALTER TABLE asset_audit_items ENABLE ROW LEVEL SECURITY;
+ALTER TABLE asset_maintenance ENABLE ROW LEVEL SECURITY;
+
+-- Create policies for tenant isolation
+CREATE POLICY asset_categories_tenant_isolation ON asset_categories
+    USING (tenant_id = current_setting('app.current_tenant')::UUID);
+
+CREATE POLICY assets_tenant_isolation ON assets
+    USING (tenant_id = current_setting('app.current_tenant')::UUID);
+
+CREATE POLICY asset_assignments_tenant_isolation ON asset_assignments
+    USING (tenant_id = current_setting('app.current_tenant')::UUID);
+
+CREATE POLICY asset_audits_tenant_isolation ON asset_audits
+    USING (tenant_id = current_setting('app.current_tenant')::UUID);
+
+CREATE POLICY asset_audit_items_tenant_isolation ON asset_audit_items
+    USING (audit_id IN (SELECT id FROM asset_audits WHERE tenant_id = current_setting('app.current_tenant')::UUID));
+
+CREATE POLICY asset_maintenance_tenant_isolation ON asset_maintenance
+    USING (tenant_id = current_setting('app.current_tenant')::UUID);
+
+-- ============================================================================
+-- SEED DATA (sample categories)
+-- ============================================================================
+
+-- Note: In production, seed data should be added via migration scripts
+-- These are example categories for reference:
+/*
+INSERT INTO asset_categories (tenant_id, name, description, sort_order) VALUES
+    ('00000000-0000-0000-0000-000000000001', 'Herramientas Manuales', 'Llaves, desarmadores, pinzas', 1),
+    ('00000000-0000-0000-0000-000000000001', 'Herramientas Eléctricas', 'Taladros, esmeriles, etc.', 2),
+    ('00000000-0000-0000-0000-000000000001', 'Equipos de Diagnóstico', 'Scanners, multímetros', 3),
+    ('00000000-0000-0000-0000-000000000001', 'Equipos de Rescate', 'Grúas, gatos hidráulicos', 4),
+    ('00000000-0000-0000-0000-000000000001', 'Equipos de Seguridad', 'EPP, señalización', 5),
+    ('00000000-0000-0000-0000-000000000001', 'Equipos de Medición', 'Calibradores, manómetros', 6);
+*/
+
+-- ============================================================================
+-- GRANTS (adjust based on your database roles)
+-- ============================================================================
+
+-- Grant usage on schema
+-- GRANT USAGE ON SCHEMA assets TO app_user;
+-- GRANT ALL PRIVILEGES ON ALL TABLES IN SCHEMA assets TO app_user;
+-- GRANT USAGE, SELECT ON ALL SEQUENCES IN SCHEMA assets TO app_user;
+
+COMMENT ON SCHEMA assets IS 'MMD-013: Asset and tool management module';
+COMMENT ON TABLE assets IS 'Master table for all trackable assets and tools';
+COMMENT ON TABLE asset_categories IS 'Hierarchical categorization of assets';
+COMMENT ON TABLE asset_assignments IS 'Track asset assignments to employees, units, or locations';
+COMMENT ON TABLE asset_audits IS 'Physical inventory audits';
+COMMENT ON TABLE asset_audit_items IS 'Individual items checked during an audit';
+COMMENT ON TABLE asset_maintenance IS 'Maintenance records including calibration';