diff --git a/package-lock.json b/package-lock.json
index efb408b..359f1e4 100644
--- a/package-lock.json
+++ b/package-lock.json
@@ -54,6 +54,7 @@
         "@eslint/js": "^9.39.4",
         "@playwright/test": "^1.50.1",
         "@testing-library/react": "^16.3.2",
+        "@types/node": "^26.1.0",
         "@types/react": "^19.2.17",
         "@types/react-dom": "^19.2.3",
         "@vitejs/plugin-react": "^4.3.3",
@@ -6030,6 +6031,16 @@
       "dev": true,
       "license": "MIT"
     },
+    "node_modules/@types/node": {
+      "version": "26.1.0",
+      "resolved": "https://registry.npmjs.org/@types/node/-/node-26.1.0.tgz",
+      "integrity": "sha512-O0A1G3xPGy4w7AgQdAQYUlQ+BKk2Oovw8eRpofyp5KdBZULnbe+WqaOVNrm705SHphCiG4XHsACrSmPu1f+Kgw==",
+      "dev": true,
+      "license": "MIT",
+      "dependencies": {
+        "undici-types": "~8.3.0"
+      }
+    },
     "node_modules/@types/react": {
       "version": "19.2.17",
       "resolved": "https://registry.npmjs.org/@types/react/-/react-19.2.17.tgz",
@@ -13327,6 +13338,13 @@
         "node": ">=20.18.1"
       }
     },
+    "node_modules/undici-types": {
+      "version": "8.3.0",
+      "resolved": "https://registry.npmjs.org/undici-types/-/undici-types-8.3.0.tgz",
+      "integrity": "sha512-j375ScV60dom+YkPFIfTLcOiPxkN/buHz5GobjLhixFuANaNs3C9l4GmrWqejgXWJ7BbJcFYpTEUkS1Ge8bpZQ==",
+      "dev": true,
+      "license": "MIT"
+    },
     "node_modules/unicode-canonical-property-names-ecmascript": {
       "version": "2.0.1",
       "resolved": "https://registry.npmjs.org/unicode-canonical-property-names-ecmascript/-/unicode-canonical-property-names-ecmascript-2.0.1.tgz",
diff --git a/package.json b/package.json
index 3b98bb6..cc35e80 100644
--- a/package.json
+++ b/package.json
@@ -8,7 +8,8 @@
     "dev:ui": "vite",
     "dev": "concurrently \"npm run dev:api\" \"npm run dev:ui\"",
     "build": "vite build",
-    "check:server": "find server.js db middleware routes services utils -name '*.js' -print0 | xargs -0 -n1 node --check",
+    "check:server": "find server.js db middleware routes services utils workers \\( -name '*.js' -o -name '*.mts' -o -name '*.ts' \\) -print0 | xargs -0 -n1 node --check",
+    "typecheck:server": "tsc --noEmit -p tsconfig.server.json",
     "lint": "eslint client",
     "typecheck": "tsc --noEmit -p tsconfig.json",
     "check": "npm run check:server && npm run build",
@@ -20,7 +21,7 @@
     "test:e2e:update": "node e2e/setup/prepare-db.js && playwright test --project=chromium-desktop --project=chromium-mobile --update-snapshots",
     "test:e2e:probe": "node e2e/setup/prepare-db.js && playwright test --project=probe",
     "smoke:prod": "bash scripts/prod-smoke.sh",
-    "ci": "npm run lint && npm run typecheck && npm run check:server && npm run test:all && npm run build",
+    "ci": "npm run lint && npm run typecheck && npm run typecheck:server && npm run check:server && npm run test:all && npm run build",
     "start": "node server.js"
   },
   "dependencies": {
@@ -69,6 +70,7 @@
     "@eslint/js": "^9.39.4",
     "@playwright/test": "^1.50.1",
     "@testing-library/react": "^16.3.2",
+    "@types/node": "^26.1.0",
     "@types/react": "^19.2.17",
     "@types/react-dom": "^19.2.3",
     "@vitejs/plugin-react": "^4.3.3",
diff --git a/routes/bills.js b/routes/bills.js
index 473adda..a560054 100644
--- a/routes/bills.js
+++ b/routes/bills.js
@@ -23,7 +23,7 @@ const {
   applyBankPaymentAsSourceOfTruth,
 } = require('../services/paymentAccountingService');
 const { localDateString, todayLocal } = require('../utils/dates');
-const { roundMoney, sumMoney, toCents, fromCents } = require('../utils/money');
+const { roundMoney, sumMoney, toCents, fromCents } = require('../utils/money.mts');
 
 // ── GET /api/bills ────────────────────────────────────────────────────────────
 router.get('/', (req, res) => {
diff --git a/routes/calendar.js b/routes/calendar.js
index 489f79d..fcd14bb 100644
--- a/routes/calendar.js
+++ b/routes/calendar.js
@@ -14,7 +14,7 @@ const {
   revokeToken,
 } = require('../services/calendarFeedService');
 const { localDateString } = require('../utils/dates');
-const { roundMoney, sumMoney, fromCents } = require('../utils/money');
+const { roundMoney, sumMoney, fromCents } = require('../utils/money.mts');
 
 function clampDay(year, month, day) {
   const daysInMonth = new Date(year, month, 0).getDate();
diff --git a/routes/export.js b/routes/export.js
index d2312c6..b622436 100644
--- a/routes/export.js
+++ b/routes/export.js
@@ -7,7 +7,7 @@ const fs = require('fs');
 const Database = require('better-sqlite3');
 const xlsx = require('xlsx');
 const { getDb } = require('../db/database');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 // GET /api/export?year=2026&format=csv   — or a date range: ?from=YYYY-MM-DD&to=YYYY-MM-DD
 router.get('/', (req, res) => {
diff --git a/routes/monthly-starting-amounts.js b/routes/monthly-starting-amounts.js
index 84bf28e..9f50730 100644
--- a/routes/monthly-starting-amounts.js
+++ b/routes/monthly-starting-amounts.js
@@ -3,7 +3,7 @@ const router = express.Router();
 const { getDb } = require('../db/database');
 const { getCycleRange } = require('../services/statusService');
 const { accountingActiveSql } = require('../services/paymentAccountingService');
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 
 function parseYearMonth(source) {
   const now = new Date();
diff --git a/routes/payments.js b/routes/payments.js
index 321710e..59dbbe4 100644
--- a/routes/payments.js
+++ b/routes/payments.js
@@ -11,7 +11,7 @@ const {
   reactivatePaymentsOverriddenBy,
 } = require('../services/paymentAccountingService');
 const { todayLocal } = require('../utils/dates');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 // SQL_NOT_DELETED is a compile-time constant SQL fragment, never user-supplied.
 // It cannot be a bind parameter (SQL fragments are not parameterisable — only
diff --git a/routes/snowball.js b/routes/snowball.js
index fcd9d99..7eb0df2 100644
--- a/routes/snowball.js
+++ b/routes/snowball.js
@@ -5,7 +5,7 @@ const { standardizeError } = require('../middleware/errorFormatter');
 const { calculateSnowball, calculateAvalanche } = require('../services/snowballService');
 const { calculateMinimumOnly, debtAprSnapshot } = require('../services/aprService');
 const { serializeBill } = require('../services/billsService');
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 
 const DEBT_LIKE_CLAUSES = `(
   b.snowball_include = 1
diff --git a/routes/subscriptions.js b/routes/subscriptions.js
index 84a79b3..e2a43af 100644
--- a/routes/subscriptions.js
+++ b/routes/subscriptions.js
@@ -2,7 +2,7 @@ const express = require('express');
 const router = express.Router();
 const { getDb, ensureUserDefaultCategories } = require('../db/database');
 const { standardizeError } = require('../middleware/errorFormatter');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 const {
   createSubscriptionFromRecommendation,
   declineRecommendation,
diff --git a/routes/summary.js b/routes/summary.js
index 1d735b1..13c9c4d 100644
--- a/routes/summary.js
+++ b/routes/summary.js
@@ -4,7 +4,7 @@ const { getDb } = require('../db/database');
 const { getCycleRange, resolveDueDate } = require('../services/statusService');
 const { getUserSettings } = require('../services/userSettings');
 const { accountingActiveSql } = require('../services/paymentAccountingService');
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 
 const DEFAULT_INCOME_LABEL = 'Salary';
 const DEFAULT_PENDING_DAYS = 3;
diff --git a/routes/transactions.js b/routes/transactions.js
index 30569c4..f3fdd3d 100644
--- a/routes/transactions.js
+++ b/routes/transactions.js
@@ -23,7 +23,7 @@ const {
 } = require('../services/merchantStoreMatchService');
 const { categorizeTransaction } = require('../services/spendingService');
 const { todayLocal } = require('../utils/dates');
-const { roundMoney } = require('../utils/money');
+const { roundMoney } = require('../utils/money.mts');
 
 const MATCH_STATUSES = new Set(['unmatched', 'matched', 'ignored']);
 const SOURCE_TYPES = new Set(['manual', 'file_import', 'provider_sync']);
diff --git a/scripts/seedDemoData.js b/scripts/seedDemoData.js
index fcb24a1..a8ce837 100644
--- a/scripts/seedDemoData.js
+++ b/scripts/seedDemoData.js
@@ -14,7 +14,7 @@ const DB_PATH = process.env.DB_PATH || path.join(__dirname, '..', 'db', 'bills.d
 const { getDb, ensureUserDefaultCategories } = require('../db/database');
 // Money columns (expected_amount, current_balance, minimum_payment) are stored as
 // integer cents since migration v1.03 — convert the demo dollars before insert.
-const { toCents } = require('../utils/money');
+const { toCents } = require('../utils/money.mts');
 
 const CATEGORIES = [
   'Utilities',
diff --git a/services/amountSuggestionService.js b/services/amountSuggestionService.js
index e31b927..4a8de9f 100644
--- a/services/amountSuggestionService.js
+++ b/services/amountSuggestionService.js
@@ -1,7 +1,7 @@
 'use strict';
 
 const { accountingActiveSql } = require('./paymentAccountingService');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 // The 6 calendar months immediately preceding (year, month), newest first, each
 // as { y, m, key: 'YYYY-MM' }.
diff --git a/services/analyticsService.js b/services/analyticsService.js
index 8812ffc..61c9186 100644
--- a/services/analyticsService.js
+++ b/services/analyticsService.js
@@ -2,7 +2,7 @@
 
 const { getDb } = require('../db/database');
 const { accountingActiveSql } = require('./paymentAccountingService');
-const { sumMoney, fromCents } = require('../utils/money');
+const { sumMoney, fromCents } = require('../utils/money.mts');
 const { resolveDueDate } = require('./statusService');
 
 function parseInteger(value, fallback) {
diff --git a/services/aprService.js b/services/aprService.js
index a12ee61..f8767c8 100644
--- a/services/aprService.js
+++ b/services/aprService.js
@@ -1,5 +1,5 @@
 
-const { roundMoney, sumMoney } = require('../utils/money');
+const { roundMoney, sumMoney } = require('../utils/money.mts');
 /**
  * APR / amortization mathematics.
  * All functions are pure — no DB access, no side effects.
diff --git a/services/billMerchantRuleService.js b/services/billMerchantRuleService.js
index 2353631..867362b 100644
--- a/services/billMerchantRuleService.js
+++ b/services/billMerchantRuleService.js
@@ -4,7 +4,7 @@ const { normalizeMerchant } = require('./subscriptionService');
 const { getUserSettings } = require('./userSettings');
 const { applyBankPaymentAsSourceOfTruth } = require('./paymentAccountingService');
 const { localDateString } = require('../utils/dates');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 // Word-boundary merchant match — requires the rule to appear as complete word(s)
 // within the transaction string (or vice versa), not just as a substring.
diff --git a/services/billsService.js b/services/billsService.js
index a9aac00..8939bee 100644
--- a/services/billsService.js
+++ b/services/billsService.js
@@ -1,5 +1,5 @@
 const { monthKey } = require('../utils/dates');
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 const VALID_VISIBILITY = ['default', 'all', 'ranges', 'none'];
 
 const TEMPLATE_FIELDS = [
diff --git a/services/calendarFeedService.js b/services/calendarFeedService.js
index 9c0de87..940c034 100644
--- a/services/calendarFeedService.js
+++ b/services/calendarFeedService.js
@@ -3,7 +3,7 @@
 const crypto = require('crypto');
 const { getDb } = require('../db/database');
 const { normalizeCycleType, resolveDueDate } = require('./statusService');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 const PRODID = '-//Bill Tracker//Calendar Feed//EN';
 const FEED_PAST_MONTHS = 12;
diff --git a/services/driftService.js b/services/driftService.js
index 993895d..5721f94 100644
--- a/services/driftService.js
+++ b/services/driftService.js
@@ -5,7 +5,7 @@ const { getCycleRange } = require('./statusService');
 const { accountingActiveSql } = require('./paymentAccountingService');
 const { getUserSettings } = require('./userSettings');
 const { localDateString } = require('../utils/dates');
-const { roundMoney, fromCents } = require('../utils/money');
+const { roundMoney, fromCents } = require('../utils/money.mts');
 
 const MONTHS_BACK  = 3;
 const MIN_PAID_MONTHS = 2;
diff --git a/services/matchSuggestionService.js b/services/matchSuggestionService.js
index c0ee767..67dfb0d 100644
--- a/services/matchSuggestionService.js
+++ b/services/matchSuggestionService.js
@@ -3,7 +3,7 @@
 const { getDb } = require('../db/database');
 const { getCycleRange, resolveDueDate } = require('./statusService');
 const { decorateTransaction } = require('./transactionService');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 function suggestionError(status, message, code, field = null) {
   const err = new Error(message);
diff --git a/services/notificationService.js b/services/notificationService.js
index 341a050..00e77ec 100644
--- a/services/notificationService.js
+++ b/services/notificationService.js
@@ -8,7 +8,7 @@ const {
   markNotificationTestSuccess,
 } = require('./statusRuntime');
 const { localDateString } = require('../utils/dates');
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 
 // ── Push notification channels ────────────────────────────────────────────────
 
diff --git a/services/paymentValidation.js b/services/paymentValidation.js
index 2d93e96..d8bc6b0 100644
--- a/services/paymentValidation.js
+++ b/services/paymentValidation.js
@@ -1,6 +1,6 @@
 'use strict';
 
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 
 function isPositiveIntegerString(value) {
   return /^\d+$/.test(String(value).trim());
diff --git a/services/snowballService.js b/services/snowballService.js
index 8239211..a274a57 100644
--- a/services/snowballService.js
+++ b/services/snowballService.js
@@ -1,5 +1,5 @@
 
-const { roundMoney, sumMoney } = require('../utils/money');
+const { roundMoney, sumMoney } = require('../utils/money.mts');
 /**
  * Debt payoff calculators — Snowball and Avalanche methods.
  *
diff --git a/services/spendingService.js b/services/spendingService.js
index 4ae4bb0..b5ce17b 100644
--- a/services/spendingService.js
+++ b/services/spendingService.js
@@ -2,7 +2,7 @@
 
 const { normalizeMerchant } = require('./subscriptionService');
 const { localDateString } = require('../utils/dates');
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 
 // Spending = unmatched outflows (amount < 0) that haven't been ignored.
 // Bill-matched transactions are excluded so there's no double-counting.
diff --git a/services/spreadsheetImportService.js b/services/spreadsheetImportService.js
index 73427a8..0013e1d 100644
--- a/services/spreadsheetImportService.js
+++ b/services/spreadsheetImportService.js
@@ -15,7 +15,7 @@ const xlsx    = require('xlsx');
 const crypto  = require('crypto');
 const { getDb, ensureUserDefaultCategories } = require('../db/database');
 const { computeBalanceDelta, applyBalanceDelta } = require('./billsService');
-const { toCents, fromCents } = require('../utils/money');
+const { toCents, fromCents } = require('../utils/money.mts');
 
 // ─── Constants ────────────────────────────────────────────────────────────────
 
diff --git a/services/statusService.js b/services/statusService.js
index 23a2830..d70f2e0 100644
--- a/services/statusService.js
+++ b/services/statusService.js
@@ -29,7 +29,7 @@ function pad(value) {
   return String(value).padStart(2, '0');
 }
 
-const { fromCents } = require('../utils/money');
+const { fromCents } = require('../utils/money.mts');
 const { serializePayment } = require('./paymentValidation');
 
 function dateString(year, month, day) {
diff --git a/services/subscriptionService.js b/services/subscriptionService.js
index e763d5f..1b38af2 100644
--- a/services/subscriptionService.js
+++ b/services/subscriptionService.js
@@ -2,7 +2,7 @@
 
 const { billingCycleForCycleType, insertBill, validateBillData } = require('./billsService');
 const { localDateString, todayLocal } = require('../utils/dates');
-const { roundMoney, sumMoney, mulMoney, fromCents } = require('../utils/money');
+const { roundMoney, sumMoney, mulMoney, fromCents } = require('../utils/money.mts');
 
 const SUBSCRIPTION_TYPES = [
   'streaming', 'software', 'cloud', 'music', 'news',
diff --git a/services/trackerService.js b/services/trackerService.js
index cf01939..86d7109 100644
--- a/services/trackerService.js
+++ b/services/trackerService.js
@@ -8,7 +8,7 @@ const { computeAmountSuggestionsBatch } = require('./amountSuggestionService');
 const { accountingActiveSql } = require('./paymentAccountingService');
 const { normalizeMerchant } = require('./subscriptionService');
 const { localDateString } = require('../utils/dates');
-const { sumMoney, roundMoney, fromCents } = require('../utils/money');
+const { sumMoney, roundMoney, fromCents } = require('../utils/money.mts');
 
 const DEFAULT_PENDING_DAYS = 3;
 
diff --git a/services/userDbImportService.js b/services/userDbImportService.js
index 8fc74d1..2146433 100644
--- a/services/userDbImportService.js
+++ b/services/userDbImportService.js
@@ -7,7 +7,7 @@ const path = require('path');
 const Database = require('better-sqlite3');
 const { getDb } = require('../db/database');
 const { billingCycleForCycleType, cycleTypeFromBillingCycle } = require('./billsService');
-const { toCents } = require('../utils/money');
+const { toCents } = require('../utils/money.mts');
 
 const MAX_SQLITE_BYTES = 50 * 1024 * 1024;
 const SESSION_TTL_HOURS = 24;
diff --git a/tests/money.test.js b/tests/money.test.js
index acb3857..99b869a 100644
--- a/tests/money.test.js
+++ b/tests/money.test.js
@@ -2,7 +2,7 @@
 
 const { test } = require('node:test');
 const assert = require('node:assert');
-const { toCents, fromCents, roundMoney, sumMoney, mulMoney, formatUSD, formatCentsUSD } = require('../utils/money');
+const { toCents, fromCents, roundMoney, sumMoney, mulMoney, formatUSD, formatCentsUSD } = require('../utils/money.mts');
 
 test('toCents — unchanged for integer / ≤2-decimal / formatted inputs', () => {
   assert.strictEqual(toCents(0), 0);
diff --git a/tsconfig.server.json b/tsconfig.server.json
new file mode 100644
index 0000000..d32f557
--- /dev/null
+++ b/tsconfig.server.json
@@ -0,0 +1,27 @@
+{
+  "//": "Server-side type-checking. Node 25 runs .ts natively (type-stripping), so there is NO build step — this config only type-checks (noEmit). Migration is incremental (like the client): allowJs + checkJs:false means only .ts server files are checked; the remaining .js run untouched. Migrated modules are ESM (.ts) and are required from .js callers via Node's require(esm).",
+  "compilerOptions": {
+    "target": "es2023",
+    "lib": ["es2023"],
+    "module": "nodenext",
+    "moduleResolution": "nodenext",
+    "allowJs": true,
+    "checkJs": false,
+    "strict": true,
+    "noEmit": true,
+    "esModuleInterop": true,
+    "skipLibCheck": true,
+    "forceConsistentCasingInFileNames": true,
+    "resolveJsonModule": true,
+    "types": ["node"]
+  },
+  "include": [
+    "utils/**/*.ts", "utils/**/*.mts",
+    "services/**/*.ts", "services/**/*.mts",
+    "routes/**/*.ts", "routes/**/*.mts",
+    "middleware/**/*.ts", "middleware/**/*.mts",
+    "db/**/*.ts", "db/**/*.mts",
+    "workers/**/*.ts", "workers/**/*.mts",
+    "server.mts"
+  ]
+}
diff --git a/utils/money.js b/utils/money.mts
similarity index 64%
rename from utils/money.js
rename to utils/money.mts
index a57dd4c..4d7ce9f 100644
--- a/utils/money.js
+++ b/utils/money.mts
@@ -1,5 +1,3 @@
-'use strict';
-
 /**
  * Money utilities — integer-cents core.
  *
@@ -14,8 +12,23 @@
  * The planned v1.03 migration (see docs/cents-migration-plan.md) converts the
  * dollar columns to integer cents. Until then, services work in dollars at
  * their boundaries and these helpers guarantee cent-exact math internally.
+ *
+ * Branded types (mirroring client/lib/money.ts) make the cents↔dollars boundary
+ * a compile error for any typed (.ts) caller: a `Cents` value cannot be passed
+ * where `Dollars` is expected, and vice-versa. (.js callers are unaffected —
+ * the brands are erased at runtime; toCents/fromCents are the only crossings.)
  */
 
+/** Integer cents — a raw amount as stored for SimpleFIN transactions/accounts. */
+export type Cents = number & { readonly __brand: 'Cents' };
+/** Dollars — the unit bills/payments/budgets store and the API serialises. */
+export type Dollars = number & { readonly __brand: 'Dollars' };
+
+/** Accepted at the dollars→cents boundary: a Dollars/number, a "$1,234.56" string, or empty. */
+export type DollarsInput = Dollars | number | string | null | undefined;
+/** Accepted at the cents→dollars boundary. */
+export type CentsInput = Cents | number | null | undefined;
+
 /**
  * Dollars (number or string like "$1,234.56") → integer cents.
  * null/undefined/'' → null. Unparseable input → NaN (caller validates).
@@ -26,39 +39,39 @@
  * old helper for all integer / ≤2-decimal / "$1,234.56" inputs; only 3+-decimal
  * half-cent values change, and they now round half away from zero.
  */
-function toCents(dollars) {
+export function toCents(dollars: DollarsInput): Cents | null {
   if (dollars === null || dollars === undefined || dollars === '') return null;
   const cleaned = typeof dollars === 'string' ? dollars.replace(/[$,\s]/g, '') : dollars;
   const n = Number(cleaned);
-  if (!Number.isFinite(n)) return NaN;
+  if (!Number.isFinite(n)) return NaN as Cents;
 
   // The shortest decimal string that round-trips to this float (e.g. 1.005 for
   // the number 1.005, not 1.00499999…). Scientific notation → float fallback.
   const decimal = typeof cleaned === 'string' ? cleaned : n.toString();
-  if (/[eE]/.test(decimal)) return Math.round(n * 100);
+  if (/[eE]/.test(decimal)) return Math.round(n * 100) as Cents;
 
   const negative = decimal.trim().startsWith('-');
   const [intPart, fracPart = ''] = decimal.replace('-', '').split('.');
   const frac3 = (fracPart + '000').slice(0, 3);
   const cents = Number(intPart || '0') * 100 + Number(frac3.slice(0, 2)) + (Number(frac3[2]) >= 5 ? 1 : 0);
-  return negative ? -cents : cents;
+  return (negative ? -cents : cents) as Cents;
 }
 
 /** Integer cents → dollar number (for API payloads). null/undefined → null. */
-function fromCents(cents) {
+export function fromCents(cents: CentsInput): Dollars | null {
   if (cents === null || cents === undefined) return null;
   const n = Number(cents);
   if (!Number.isFinite(n)) return null;
-  return n / 100;
+  return (n / 100) as Dollars;
 }
 
 /**
  * Round a dollar amount to the nearest cent, exactly.
  * Drop-in replacement for the old `Math.round(x * 100) / 100` helpers.
  */
-function roundMoney(value) {
+export function roundMoney(value: DollarsInput): Dollars {
   const cents = toCents(value);
-  return cents === null || Number.isNaN(cents) ? 0 : cents / 100;
+  return (cents === null || Number.isNaN(cents) ? 0 : cents / 100) as Dollars;
 }
 
 /**
@@ -68,37 +81,35 @@ function roundMoney(value) {
  * sumMoney([0.1, 0.2])                      → 0.3 (not 0.30000000000000004)
  * sumMoney(rows, r => r.amount)             → picks a field
  */
-function sumMoney(values, pick) {
+export function sumMoney<T>(values: Iterable<T>, pick?: (value: T) => DollarsInput): Dollars {
   let total = 0;
   for (const v of values) {
-    const raw = pick ? pick(v) : v;
+    const raw = pick ? pick(v) : (v as unknown as DollarsInput);
     const cents = toCents(raw);
     if (cents !== null && !Number.isNaN(cents)) total += cents;
   }
-  return total / 100;
+  return (total / 100) as Dollars;
 }
 
 /**
  * Multiply a dollar amount by a factor (interest rate, proration, etc.),
  * rounding the result to the nearest cent.
  */
-function mulMoney(dollars, factor) {
+export function mulMoney(dollars: DollarsInput, factor: number): Dollars {
   const cents = toCents(dollars);
-  if (cents === null || Number.isNaN(cents) || !Number.isFinite(factor)) return 0;
-  return Math.round(cents * factor) / 100;
+  if (cents === null || Number.isNaN(cents) || !Number.isFinite(factor)) return 0 as Dollars;
+  return (Math.round(cents * factor) / 100) as Dollars;
 }
 
 const _usd = new Intl.NumberFormat('en-US', { minimumFractionDigits: 2, maximumFractionDigits: 2 });
 
 /** Dollar number → "$1,234.56" (negatives as "-$1,234.56"). null/undefined → "$0.00". */
-function formatUSD(dollars) {
+export function formatUSD(dollars: DollarsInput): string {
   const n = Number(dollars) || 0;
   return (n < 0 ? '-' : '') + '$' + _usd.format(Math.abs(n));
 }
 
 /** Integer cents → "$1,234.56". */
-function formatCentsUSD(cents) {
+export function formatCentsUSD(cents: CentsInput): string {
   return formatUSD(fromCents(cents) ?? 0);
 }
-
-module.exports = { toCents, fromCents, roundMoney, sumMoney, mulMoney, formatUSD, formatCentsUSD };