36 changed files with 253 additions and 437 deletions
--- a/FUTURE.md
+++ b/FUTURE.md
@ -33,6 +33,29 @@ Items are grouped under their priority section heading (`## 🔴 CRITICAL`, `##

 ## 🟠 HIGH

+### 🟠 Cents Migration Stage 2 — Schema Flip to Integer Cents — HIGH
+**Priority:** HIGH
+**Added:** 2026-06-10 by Claude (cents migration stage 1)
+
+**Description:**
+Stage 1 is shipped: `utils/money.js` exists and all server-side money summation/
+rounding is cent-exact. Stage 2 converts the 12 dollar (REAL) columns across 8
+tables to integer cents via migration v1.03 and updates all ~288 query sites.
+
+**Scope:**
+- Apply v1.03 migration + rollback + schema.sql changes per `docs/cents-migration-plan.md`
+- Convert reads/writes file-by-file in the documented order, on a branch
+- Handle the four hazards: userDbImportService unit detection, CSV/spreadsheet
+  import inserts, test fixtures (×100), CSV export formatting
+
+**Rationale:**
+- Eliminates float dollars at rest before the data grows further
+- Unifies units with SimpleFIN transactions/accounts (already cents)
+- The full plan, migration SQL, column inventory, and verification checklist are
+  in `docs/cents-migration-plan.md` — this item is execution only
+
+## 🟡 MEDIUM
+
 ### 🟡 Projected Cash Flow — MEDIUM
 **Priority:** MEDIUM  
 **Added:** 2026-05-16 by Ripley (from _null's prioritized roadmap)
--- a/HISTORY.md
+++ b/HISTORY.md
@ -1,10 +1,4 @@
 # Bill Tracker — Changelog
-## v0.38.4
-
-### ✨ Money
-
- **Cents Migration Stage 2 — schema flip to integer cents** — The 12 dollar (REAL) columns across 8 tables defined in the cents-migration plan are now integer cents at rest. Migration v1.03 converts and back-fills existing rows; the schema, ~288 query sites in routes and services, CSV/spreadsheet import inserts, `userDbImportService` unit detection, and test fixtures are all cents-aware. CSV export divides by 100 for display. Float dollars are eliminated before the data grows further, and the units now match SimpleFIN transactions/accounts (already cents). Stage 1's `utils/money.js` remains the single source of truth for arithmetic. The full plan, migration SQL, and verification checklist live in `docs/cents-migration-plan.md`.
-
 ## v0.37.0

 ### ✨ Added
--- a/db/database.js
+++ b/db/database.js
@ -3367,46 +3367,6 @@ function runMigrations() {
        console.log('[v1.02] users.geolocation_enabled added');
      }
    },
-    {
-      version: 'v1.03',
-      description: 'money columns: dollars (REAL) -> integer cents',
-      run() {
-        const conv = [
-          ['bills', ['expected_amount', 'current_balance', 'minimum_payment']],
-          ['payments', ['amount', 'balance_delta', 'interest_delta']],
-          ['monthly_bill_state', ['actual_amount']],
-          ['monthly_starting_amounts', ['first_amount', 'fifteenth_amount', 'other_amount']],
-          ['monthly_income', ['amount']],
-          ['spending_budgets', ['amount']],
-          ['snowball_plans', ['extra_payment']],
-          ['users', ['snowball_extra_payment']],
-        ];
-        for (const [table, cols] of conv) {
-          for (const col of cols) {
-            db.exec(`UPDATE ${table} SET ${col} = CAST(ROUND(${col} * 100) AS INTEGER) WHERE ${col} IS NOT NULL`);
-          }
-        }
-        console.log('[v1.03] money columns converted to integer cents');
-      }
-    },
-    {
-      version: 'v1.04',
-      description: 'bill_templates.data JSON: money fields dollars -> integer cents',
-      run() {
-        // v1.03 converted table columns but not money values embedded in the
-        // bill_templates.data JSON blob. Templates saved before v1.03 hold
-        // dollars; the template code now reads cents (serializeTemplateData).
-        for (const field of ['expected_amount', 'current_balance', 'minimum_payment']) {
-          db.exec(`
-            UPDATE bill_templates
-            SET data = json_set(data, '$.${field}',
-              CAST(ROUND(json_extract(data, '$.${field}') * 100) AS INTEGER))
-            WHERE json_extract(data, '$.${field}') IS NOT NULL
-          `);
-        }
-        console.log('[v1.04] bill_templates.data money fields converted to integer cents');
-      }
-    },
  ];

  // ── users: notification columns ───────────────────────────────────────────
@ -3751,33 +3711,6 @@ function getDbPath() {

 // Rollback SQL definitions
 const ROLLBACK_SQL_MAP = {
-  'v1.04': {
-    description: 'bill_templates.data JSON: money fields dollars -> integer cents',
-    sql: [
-      "UPDATE bill_templates SET data = json_set(data, '$.expected_amount', ROUND(json_extract(data, '$.expected_amount') / 100.0, 2)) WHERE json_extract(data, '$.expected_amount') IS NOT NULL",
-      "UPDATE bill_templates SET data = json_set(data, '$.current_balance', ROUND(json_extract(data, '$.current_balance') / 100.0, 2)) WHERE json_extract(data, '$.current_balance') IS NOT NULL",
-      "UPDATE bill_templates SET data = json_set(data, '$.minimum_payment', ROUND(json_extract(data, '$.minimum_payment') / 100.0, 2)) WHERE json_extract(data, '$.minimum_payment') IS NOT NULL",
-    ]
-  },
-  'v1.03': {
-    description: 'money columns: dollars (REAL) -> integer cents',
-    sql: [
-      'UPDATE bills SET expected_amount = ROUND(expected_amount / 100.0, 2) WHERE expected_amount IS NOT NULL',
-      'UPDATE bills SET current_balance = ROUND(current_balance / 100.0, 2) WHERE current_balance IS NOT NULL',
-      'UPDATE bills SET minimum_payment = ROUND(minimum_payment / 100.0, 2) WHERE minimum_payment IS NOT NULL',
-      'UPDATE payments SET amount = ROUND(amount / 100.0, 2) WHERE amount IS NOT NULL',
-      'UPDATE payments SET balance_delta = ROUND(balance_delta / 100.0, 2) WHERE balance_delta IS NOT NULL',
-      'UPDATE payments SET interest_delta = ROUND(interest_delta / 100.0, 2) WHERE interest_delta IS NOT NULL',
-      'UPDATE monthly_bill_state SET actual_amount = ROUND(actual_amount / 100.0, 2) WHERE actual_amount IS NOT NULL',
-      'UPDATE monthly_starting_amounts SET first_amount = ROUND(first_amount / 100.0, 2) WHERE first_amount IS NOT NULL',
-      'UPDATE monthly_starting_amounts SET fifteenth_amount = ROUND(fifteenth_amount / 100.0, 2) WHERE fifteenth_amount IS NOT NULL',
-      'UPDATE monthly_starting_amounts SET other_amount = ROUND(other_amount / 100.0, 2) WHERE other_amount IS NOT NULL',
-      'UPDATE monthly_income SET amount = ROUND(amount / 100.0, 2) WHERE amount IS NOT NULL',
-      'UPDATE spending_budgets SET amount = ROUND(amount / 100.0, 2) WHERE amount IS NOT NULL',
-      'UPDATE snowball_plans SET extra_payment = ROUND(extra_payment / 100.0, 2) WHERE extra_payment IS NOT NULL',
-      'UPDATE users SET snowball_extra_payment = ROUND(snowball_extra_payment / 100.0, 2) WHERE snowball_extra_payment IS NOT NULL',
-    ]
-  },
  'v0.98': {
    description: 'payments: bank override metadata for provisional manual payments',
    sql: [
--- a/db/schema.sql
+++ b/db/schema.sql
@ -19,7 +19,7 @@ CREATE TABLE IF NOT EXISTS bills (
  due_day INTEGER NOT NULL CHECK(due_day BETWEEN 1 AND 31),
  override_due_date TEXT,
  bucket TEXT CHECK(bucket IN ('1st', '15th')),
-  expected_amount INTEGER NOT NULL DEFAULT 0, -- cents
+  expected_amount REAL NOT NULL DEFAULT 0,
  interest_rate REAL CHECK(interest_rate IS NULL OR (interest_rate >= 0 AND interest_rate <= 100)),
  billing_cycle TEXT DEFAULT 'monthly' CHECK(billing_cycle IN ('monthly', 'quarterly', 'annually', 'irregular')),
  cycle_type TEXT NOT NULL DEFAULT 'monthly' CHECK(cycle_type IN ('monthly', 'weekly', 'biweekly', 'quarterly', 'annual')),
@ -32,8 +32,8 @@ CREATE TABLE IF NOT EXISTS bills (
  account_info TEXT,
  has_2fa INTEGER NOT NULL DEFAULT 0,
  active INTEGER NOT NULL DEFAULT 1,
-  current_balance INTEGER, -- cents
-  minimum_payment INTEGER, -- cents
+  current_balance REAL,
+  minimum_payment REAL,
  snowball_order INTEGER,
  sort_order INTEGER,
  snowball_include INTEGER NOT NULL DEFAULT 0,
@ -53,11 +53,11 @@ CREATE TABLE IF NOT EXISTS bills (
 CREATE TABLE IF NOT EXISTS payments (
  id INTEGER PRIMARY KEY AUTOINCREMENT,
  bill_id INTEGER NOT NULL REFERENCES bills(id) ON DELETE CASCADE,
-  amount INTEGER NOT NULL, -- cents
+  amount REAL NOT NULL,
  paid_date TEXT NOT NULL,
  method TEXT,
  notes TEXT,
-  balance_delta INTEGER, -- cents
+  balance_delta REAL,
  payment_source TEXT NOT NULL DEFAULT 'manual',
  transaction_id INTEGER,
  accounting_excluded INTEGER NOT NULL DEFAULT 0,
@ -85,7 +85,7 @@ CREATE TABLE IF NOT EXISTS users (
  is_default_admin INTEGER NOT NULL DEFAULT 0,
  must_change_password INTEGER NOT NULL DEFAULT 0,
  first_login INTEGER NOT NULL DEFAULT 1,
-  snowball_extra_payment INTEGER NOT NULL DEFAULT 0, -- cents
+  snowball_extra_payment REAL NOT NULL DEFAULT 0,
  notify_amount_change INTEGER NOT NULL DEFAULT 1,
  created_at TEXT DEFAULT (datetime('now')),
  updated_at TEXT DEFAULT (datetime('now'))
@ -228,7 +228,7 @@ CREATE TABLE IF NOT EXISTS monthly_bill_state (
  bill_id       INTEGER NOT NULL REFERENCES bills(id) ON DELETE CASCADE,
  year          INTEGER NOT NULL CHECK(year BETWEEN 2000 AND 2100),
  month         INTEGER NOT NULL CHECK(month BETWEEN 1 AND 12),
-  actual_amount INTEGER,         -- cents; NULL = use bill.expected_amount for this month
+  actual_amount REAL,           -- NULL = use bill.expected_amount for this month
  notes         TEXT,           -- month-specific notes, NULL = no notes
  is_skipped    INTEGER NOT NULL DEFAULT 0,  -- 1 = hidden/removed for this month only
  snoozed_until TEXT,           -- ISO date: hide from overdue command center until this date
@ -291,7 +291,7 @@ CREATE TABLE IF NOT EXISTS snowball_plans (
  started_at    TEXT    NOT NULL DEFAULT (datetime('now')),
  paused_at     TEXT,
  completed_at  TEXT,
-  extra_payment INTEGER NOT NULL DEFAULT 0, -- cents
+  extra_payment REAL    NOT NULL DEFAULT 0,
  plan_snapshot TEXT    NOT NULL,
  notes         TEXT,
  created_at    TEXT    NOT NULL DEFAULT (datetime('now')),
--- a/package.json
+++ b/package.json
@ -1,6 +1,6 @@
 {
  "name": "bill-tracker",
-  "version": "0.38.4",
+  "version": "0.37.0",
  "description": "Monthly bill tracking system",
  "main": "server.js",
  "scripts": {
--- a/routes/bills.js
+++ b/routes/bills.js
@ -5,7 +5,6 @@ const {
  auditBillsForUser,
  categoryBelongsToUser,
  insertBill,
-  serializeBill,
  parseTemplateData,
  sanitizeTemplateData,
  validateBillData,
@ -14,7 +13,7 @@ const {
 } = require('../services/billsService');
 const { amortizationSchedule, debtAprSnapshot } = require('../services/aprService');
 const { standardizeError } = require('../middleware/errorFormatter');
-const { validatePaymentInput, serializePayment } = require('../services/paymentValidation');
+const { validatePaymentInput } = require('../services/paymentValidation');
 const { addMerchantRule, syncBillPaymentsFromSimplefin, merchantMatches } = require('../services/billMerchantRuleService');
 const { normalizeMerchant } = require('../services/subscriptionService');
 const { decorateTransaction } = require('../services/transactionService');
@ -23,7 +22,7 @@ const {
  applyBankPaymentAsSourceOfTruth,
 } = require('../services/paymentAccountingService');
 const { localDateString, todayLocal } = require('../utils/dates');
-const { roundMoney, sumMoney, toCents, fromCents } = require('../utils/money');
+const { roundMoney, sumMoney } = require('../utils/money');

 // ── GET /api/bills ────────────────────────────────────────────────────────────
 router.get('/', (req, res) => {
@ -46,7 +45,7 @@ router.get('/', (req, res) => {
      ${includeInactive ? '' : 'AND b.active = 1'}
    ORDER BY CASE WHEN b.sort_order IS NULL THEN 1 ELSE 0 END, b.sort_order ASC, b.due_day ASC, b.name ASC
  `).all(req.user.id);
-  res.json(bills.map(serializeBill));
+  res.json(bills);
 });

 // ── PUT /api/bills/reorder ───────────────────────────────────────────────────
@ -93,7 +92,7 @@ router.put('/reorder', (req, res) => {
    ORDER BY CASE WHEN b.sort_order IS NULL THEN 1 ELSE 0 END, b.sort_order ASC, b.due_day ASC, b.name ASC
  `).all(req.user.id);

-  res.json({ success: true, bills: bills.map(serializeBill) });
+  res.json({ success: true, bills });
 });

 // ── GET /api/bills/audit?inactive=true ───────────────────────────────────────
@ -147,18 +146,6 @@ router.post('/:id/snooze-drift', (req, res) => {
  res.json({ ok: true, drift_snoozed_until: untilStr });
 });

-// Bill templates store money fields (expected_amount, current_balance, minimum_payment)
-// in integer cents, matching validateBillData's normalized output. Convert back to
-// dollars for API responses, mirroring serializeBill.
-function serializeTemplateData(data) {
-  if (!data) return data;
-  const out = { ...data };
-  if (out.expected_amount != null) out.expected_amount = fromCents(out.expected_amount);
-  if (out.current_balance != null) out.current_balance = fromCents(out.current_balance);
-  if (out.minimum_payment != null) out.minimum_payment = fromCents(out.minimum_payment);
-  return out;
-}
-
 // ── GET /api/bills/templates ─────────────────────────────────────────────────
 router.get('/templates', (req, res) => {
  const db = getDb();
@ -171,7 +158,7 @@ router.get('/templates', (req, res) => {

  res.json(rows.map(row => ({
    ...row,
-    data: serializeTemplateData(parseTemplateData(row.data)),
+    data: parseTemplateData(row.data),
  })));
 });

@ -213,7 +200,7 @@ router.post('/templates', (req, res) => {

  res.status(result.changes > 0 ? 201 : 200).json({
    ...template,
-    data: serializeTemplateData(parseTemplateData(template.data)),
+    data: parseTemplateData(template.data),
  });
 });

@ -241,7 +228,7 @@ router.post('/:id/duplicate', (req, res) => {
  if (!source) return res.status(404).json(standardizeError('Bill not found', 'NOT_FOUND', 'bill_id'));

  const draft = {
-    ...sanitizeTemplateData(serializeBill(source)),
+    ...sanitizeTemplateData(source),
    ...sanitizeTemplateData(body),
    name: String(body.name || `${source.name} (Copy)`).trim(),
  };
@ -255,7 +242,7 @@ router.post('/:id/duplicate', (req, res) => {
    return res.status(400).json(standardizeError('category_id is invalid for this user', 'VALIDATION_ERROR', 'category_id'));
  }

-  res.status(201).json(serializeBill(insertBill(db, req.user.id, normalized)));
+  res.status(201).json(insertBill(db, req.user.id, normalized));
 });

 // ── GET /api/bills/:id/monthly-state?year=&month= ─────────────────────────────
@ -280,7 +267,7 @@ router.get('/:id/monthly-state', (req, res) => {
    bill_id:       billId,
    year,
    month,
-    actual_amount: fromCents(mbs?.actual_amount),
+    actual_amount: mbs?.actual_amount ?? null,
    notes:         mbs?.notes         ?? null,
    is_skipped:    !!(mbs?.is_skipped),
  });
@ -319,7 +306,7 @@ router.put('/:id/monthly-state', (req, res) => {
    'SELECT actual_amount, notes, is_skipped, snoozed_until FROM monthly_bill_state WHERE bill_id=? AND year=? AND month=?'
  ).get(billId, y, m);

-  const amt        = actual_amount  !== undefined ? (actual_amount  === null ? null : toCents(actual_amount)) : (existing?.actual_amount ?? null);
+  const amt        = actual_amount  !== undefined ? (actual_amount  === null ? null : parseFloat(actual_amount)) : (existing?.actual_amount ?? null);
  const noteVal    = notes          !== undefined ? (notes          || null) : (existing?.notes ?? null);
  const skipVal    = is_skipped     !== undefined ? (is_skipped     ? 1 : 0) : (existing?.is_skipped ?? 0);
  const snoozeVal  = snoozed_until  !== undefined ? (snoozed_until  || null) : (existing?.snoozed_until ?? null);
@ -343,7 +330,7 @@ router.put('/:id/monthly-state', (req, res) => {
    bill_id:       saved.bill_id,
    year:          saved.year,
    month:         saved.month,
-    actual_amount: fromCents(saved.actual_amount),
+    actual_amount: saved.actual_amount,
    notes:         saved.notes,
    is_skipped:    !!saved.is_skipped,
    snoozed_until: saved.snoozed_until ?? null,
@ -390,7 +377,7 @@ router.get('/:id', (req, res) => {
    };
  }

-  res.json({ ...serializeBill(bill), autopay_stats });
+  res.json({ ...bill, autopay_stats });
 });

 // ── POST /api/bills/:id/verify-autopay ───────────────────────────────────────
@ -424,7 +411,7 @@ router.post('/', (req, res) => {
    const source = db.prepare('SELECT * FROM bills WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(sourceBillId, req.user.id);
    if (!source) return res.status(404).json(standardizeError('Source bill not found', 'NOT_FOUND', 'source_bill_id'));
    payload = {
-      ...sanitizeTemplateData(serializeBill(source)),
+      ...sanitizeTemplateData(source),
      ...sanitizeTemplateData(body),
      name: String(body.name || `${source.name} (Copy)`).trim(),
    };
@ -444,7 +431,7 @@ router.post('/', (req, res) => {
    return res.status(400).json(standardizeError('category_id is invalid for this user', 'VALIDATION_ERROR', 'category_id'));
  }

-  res.status(201).json(serializeBill(insertBill(db, req.user.id, normalized)));
+  res.status(201).json(insertBill(db, req.user.id, normalized));
 });

 // ── PUT /api/bills/:id ────────────────────────────────────────────────────────
@ -521,7 +508,7 @@ router.put('/:id', (req, res) => {
  );

  const updated = db.prepare('SELECT * FROM bills WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(req.params.id, req.user.id);
-  res.json(serializeBill(updated));
+  res.json(updated);
 });

 // ── PUT /api/bills/:id/archived ──────────────────────────────────────────────
@ -539,7 +526,7 @@ router.put('/:id/archived', (req, res) => {
    .run(archived ? 0 : 1, id, req.user.id);

  const updated = db.prepare('SELECT * FROM bills WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(id, req.user.id);
-  res.json({ ...serializeBill(updated), archived: !updated.active });
+  res.json({ ...updated, archived: !updated.active });
 });

 // ── DELETE /api/bills/:id — soft delete for 30-day recovery ───────────────────
@ -568,7 +555,7 @@ router.post('/:id/restore', (req, res) => {
  db.prepare("UPDATE bills SET deleted_at = NULL, active = 1, updated_at = datetime('now') WHERE id = ? AND user_id = ?")
    .run(req.params.id, req.user.id);

-  res.json(serializeBill(db.prepare('SELECT * FROM bills WHERE id = ? AND user_id = ?').get(req.params.id, req.user.id)));
+  res.json(db.prepare('SELECT * FROM bills WHERE id = ? AND user_id = ?').get(req.params.id, req.user.id));
 });

 // POST /api/bills/:id/sync-simplefin-payments
@ -613,7 +600,7 @@ router.get('/:id/payments', (req, res) => {
    page,
    limit,
    pages:      Math.ceil(total / limit),
-    payments:   items.map(serializePayment),
+    payments:   items,
  });
 });

@ -660,7 +647,7 @@ router.get('/:id/transactions', (req, res) => {
    ...row,
    linked_payment: row.linked_payment_id ? {
      id: row.linked_payment_id,
-      amount: fromCents(row.linked_payment_amount),
+      amount: row.linked_payment_amount,
      paid_date: row.linked_payment_date,
      payment_source: row.linked_payment_source,
      method: row.linked_payment_method,
@ -715,7 +702,7 @@ router.post('/:id/toggle-paid', (req, res) => {
    if (currentPayment.balance_delta != null) {
      const freshBill = db.prepare('SELECT current_balance FROM bills WHERE id = ?').get(billId);
      if (freshBill?.current_balance != null) {
-        const restored = Math.max(0, freshBill.current_balance - currentPayment.balance_delta);
+        const restored = Math.max(0, roundMoney(freshBill.current_balance - currentPayment.balance_delta));
        db.prepare("UPDATE bills SET current_balance = ?, updated_at = datetime('now') WHERE id = ?").run(restored, billId);
      }
    }
@ -731,7 +718,7 @@ router.post('/:id/toggle-paid', (req, res) => {

  // If unpaid, create payment → Paid
  // Use expected_amount if no amount provided
-  const amount = req.body.amount !== undefined ? req.body.amount : fromCents(bill.expected_amount);
+  const amount = req.body.amount !== undefined ? req.body.amount : bill.expected_amount;
  
  // Determine paid_date
  let paidDate = req.body.paid_date;
@ -768,7 +755,7 @@ router.post('/:id/toggle-paid', (req, res) => {
    success: true,
    isPaid: true,
    action: 'created_payment',
-    payment: serializePayment(db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid)),
+    payment: db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid),
  });
 });

@ -899,9 +886,9 @@ router.get('/:id/amortization', (req, res) => {
  const bill   = db.prepare('SELECT * FROM bills WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(billId, req.user.id);
  if (!bill) return res.status(404).json(standardizeError('Bill not found', 'NOT_FOUND', 'bill_id'));

-  const balance  = fromCents(Number(bill.current_balance));
+  const balance  = Number(bill.current_balance);
  const apr      = Number(bill.interest_rate) || 0;
-  const minPmt   = fromCents(Number(bill.minimum_payment) || 0);
+  const minPmt   = Number(bill.minimum_payment) || 0;

  // Optional override: ?payment=X lets callers model "what if I pay more?"
  let payment = minPmt;
@ -925,7 +912,7 @@ router.get('/:id/amortization', (req, res) => {
  }

  const schedule    = amortizationSchedule(balance, apr, payment, maxMonths);
-  const apr_snapshot = debtAprSnapshot({ ...bill, current_balance: balance, minimum_payment: minPmt });
+  const apr_snapshot = debtAprSnapshot(bill);
  const total_interest = schedule.reduce((s, r) => s + r.interest, 0);

  res.json({
@ -981,7 +968,7 @@ router.patch('/:id/balance', (req, res) => {
    val = roundMoney(val);
  }

-  db.prepare("UPDATE bills SET current_balance = ?, updated_at = datetime('now') WHERE id = ?").run(toCents(val), billId);
+  db.prepare("UPDATE bills SET current_balance = ?, updated_at = datetime('now') WHERE id = ?").run(val, billId);
  res.json({ id: billId, current_balance: val });
 });

@ -1234,11 +1221,10 @@ router.post('/:id/merchant-rules/import-historical', (req, res) => {
        const paidDate = tx.posted_date || (tx.transacted_at ? String(tx.transacted_at).slice(0, 10) : null);
        if (!paidDate) continue;

-        const amountCents = Math.round(Math.abs(tx.amount));
-        const amount      = fromCents(amountCents);
+        const amount  = Math.round(Math.abs(tx.amount)) / 100;
        const billRow = getBill.get(billId);

-        const result = insertPayment.run(billId, amountCents, paidDate, txId);
+        const result = insertPayment.run(billId, amount, paidDate, txId);
        if (result.changes > 0) {
          const insertedPayment = db.prepare('SELECT * FROM payments WHERE transaction_id = ? AND bill_id = ? AND deleted_at IS NULL').get(txId, billId);
          updateTx.run(billId, txId);
--- 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 } = require('../utils/money');

 function clampDay(year, month, day) {
  const daysInMonth = new Date(year, month, 0).getDate();
@ -161,17 +161,16 @@ router.get('/', (req, res) => {
  for (const payment of payments) {
    const day = dayByDate.get(payment.paid_date);
    if (day) {
-      const amount = fromCents(payment.amount);
      day.payments.push({
        payment_id: payment.payment_id,
        bill_id: payment.bill_id,
        bill_name: payment.bill_name,
-        amount,
+        amount: payment.amount,
        paid_date: payment.paid_date,
        method: payment.method || null,
        notes: payment.notes || null,
      });
-      day.status_summary.total_paid += amount || 0;
+      day.status_summary.total_paid += payment.amount || 0;
    }
  }

@ -184,7 +183,7 @@ router.get('/', (req, res) => {
    if (!row) return null;

    const monthlyState = monthlyStateStmt.get(bill.id, year, month);
-    const actualAmount = fromCents(monthlyState?.actual_amount);
+    const actualAmount = monthlyState?.actual_amount ?? null;
    const isSkipped = !!monthlyState?.is_skipped;
    const effectiveAmount = actualAmount ?? row.expected_amount;
    const isPaidByThreshold = row.total_paid > 0 && row.total_paid >= effectiveAmount;
--- a/routes/export.js
+++ b/routes/export.js
@ -7,7 +7,6 @@ const fs = require('fs');
 const Database = require('better-sqlite3');
 const xlsx = require('xlsx');
 const { getDb } = require('../db/database');
-const { fromCents } = require('../utils/money');

 // GET /api/export?year=2026&format=csv
 router.get('/', (req, res) => {
@ -59,11 +58,11 @@ router.get('/', (req, res) => {
        r.paid_date,
        escCsv(r.bill_name),
        escCsv(r.category),
-        fromCents(r.expected_amount).toFixed(2),
-        fromCents(r.paid_amount).toFixed(2),
+        r.expected_amount.toFixed(2),
+        r.paid_amount.toFixed(2),
        escCsv(r.method),
        escCsv(r.notes),
-        mbs?.actual_amount != null ? fromCents(mbs.actual_amount).toFixed(2) : '',
+        mbs?.actual_amount != null ? mbs.actual_amount.toFixed(2) : '',
        escCsv(mbs?.notes ?? null),
      ].join(',');
    }).join('\n');
@ -80,9 +79,7 @@ router.get('/', (req, res) => {
    const mbs = mbsStmt.get(r.bill_id, paidYear, paidMonth);
    return {
      ...r,
-      expected_amount: fromCents(r.expected_amount),
-      paid_amount:    fromCents(r.paid_amount),
-      actual_amount:  fromCents(mbs?.actual_amount ?? null),
+      actual_amount:  mbs?.actual_amount ?? null,
      monthly_notes:  mbs?.notes         ?? null,
    };
  });
@ -99,7 +96,7 @@ function getUserExportData(userId) {
    FROM bills
    WHERE user_id = ? AND deleted_at IS NULL
    ORDER BY active DESC, due_day ASC, name ASC
-  `).all(userId).map(b => ({ ...b, expected_amount: fromCents(b.expected_amount) }));
+  `).all(userId);
  const payments = db.prepare(`
    SELECT p.id, p.bill_id, p.amount, p.paid_date, p.method, p.notes,
           CASE WHEN p.payment_source = 'transaction_match' THEN 'manual' ELSE p.payment_source END AS payment_source,
@ -108,25 +105,20 @@ function getUserExportData(userId) {
    JOIN bills b ON b.id = p.bill_id
    WHERE b.user_id = ? AND b.deleted_at IS NULL AND p.deleted_at IS NULL
    ORDER BY p.paid_date ASC, p.id ASC
-  `).all(userId).map(p => ({ ...p, amount: fromCents(p.amount) }));
+  `).all(userId);
  const monthlyState = db.prepare(`
    SELECT m.id, m.bill_id, m.year, m.month, m.actual_amount, m.notes, m.is_skipped, m.created_at, m.updated_at
    FROM monthly_bill_state m
    JOIN bills b ON b.id = m.bill_id
    WHERE b.user_id = ? AND b.deleted_at IS NULL
    ORDER BY m.year, m.month, m.bill_id
-  `).all(userId).map(m => ({ ...m, actual_amount: fromCents(m.actual_amount) }));
+  `).all(userId);
  const monthlyStartingAmounts = db.prepare(`
    SELECT id, year, month, first_amount, fifteenth_amount, other_amount, notes, created_at, updated_at
    FROM monthly_starting_amounts
    WHERE user_id = ?
    ORDER BY year, month
-  `).all(userId).map(r => ({
-    ...r,
-    first_amount: fromCents(r.first_amount),
-    fifteenth_amount: fromCents(r.fifteenth_amount),
-    other_amount: fromCents(r.other_amount),
-  }));
+  `).all(userId);
  const historyRanges = db.prepare(`
    SELECT id, bill_id, start_year, start_month, end_year, end_month, label, created_at, updated_at
    FROM bill_history_ranges
--- a/routes/matches.js
+++ b/routes/matches.js
@ -7,7 +7,6 @@ const {
  rejectMatchSuggestion,
 } = require('../services/matchSuggestionService');
 const { learnMerchantRuleFromMatch } = require('../services/billMerchantRuleService');
-const { serializePayment } = require('../services/paymentValidation');
 const { todayLocal } = require('../utils/dates');

 function sendMatchError(res, err, fallbackMessage = 'Match operation failed') {
@ -58,7 +57,7 @@ router.post('/confirm', (req, res) => {
  if (existing) return res.status(409).json(standardizeError('A payment is already linked to this transaction', 'DUPLICATE_MATCH'));

  const paidDate = tx.posted_date || (tx.transacted_at ? tx.transacted_at.slice(0, 10) : todayLocal());
-  const amount   = Math.round(Math.abs(tx.amount)); // tx.amount and payments.amount are both cents
+  const amount   = Math.round(Math.abs(tx.amount)) / 100; // cents → dollars

  try {
    db.exec('BEGIN');
@ -88,7 +87,7 @@ router.post('/confirm', (req, res) => {
      LEFT JOIN bills b ON b.id = t.matched_bill_id AND b.deleted_at IS NULL
      WHERE t.id = ?
    `).get(txId);
-    res.json({ transaction: updated, payment: serializePayment(payment) });
+    res.json({ transaction: updated, payment });
  } catch (err) {
    try { db.exec('ROLLBACK'); } catch {}
    return sendMatchError(res, err, 'Failed to confirm match');
--- a/routes/monthly-starting-amounts.js
+++ b/routes/monthly-starting-amounts.js
@ -3,7 +3,6 @@ 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');

 function parseYearMonth(source) {
  const now = new Date();
@ -33,9 +32,9 @@ function getStartingAmounts(db, userId, year, month) {
  `).get(userId, year, month);

  return {
-    first_amount: fromCents(row?.first_amount || 0),
-    fifteenth_amount: fromCents(row?.fifteenth_amount || 0),
-    other_amount: fromCents(row?.other_amount || 0),
+    first_amount: money(row?.first_amount || 0),
+    fifteenth_amount: money(row?.fifteenth_amount || 0),
+    other_amount: money(row?.other_amount || 0),
  };
 }

@ -89,10 +88,10 @@ function calculatePaidDeductions(db, userId, year, month) {
  `).get(userId, start, end);

  return {
-    paid_from_first: fromCents(firstPaid.paid),
-    paid_from_fifteenth: fromCents(fifteenthPaid.paid),
-    paid_from_other: fromCents(otherPaid.paid),
-    paid_total: fromCents(totalPaid.paid),
+    paid_from_first: money(firstPaid.paid),
+    paid_from_fifteenth: money(fifteenthPaid.paid),
+    paid_from_other: money(otherPaid.paid),
+    paid_total: money(totalPaid.paid),
  };
 }

@ -157,7 +156,7 @@ router.put('/', (req, res) => {
      fifteenth_amount = excluded.fifteenth_amount,
      other_amount = excluded.other_amount,
      updated_at = datetime('now')
-  `).run(req.user.id, parsed.year, parsed.month, toCents(firstAmount), toCents(fifteenthAmount), toCents(otherAmount));
+  `).run(req.user.id, parsed.year, parsed.month, firstAmount, fifteenthAmount, otherAmount);

  res.json(buildStartingAmountsResponse(db, req.user.id, parsed.year, parsed.month));
 });
--- a/routes/payments.js
+++ b/routes/payments.js
@ -3,14 +3,13 @@ const { standardizeError } = require('../middleware/errorFormatter');
 const router  = require('express').Router();
 const { getDb } = require('../db/database');
 const { computeBalanceDelta, applyBalanceDelta } = require('../services/billsService');
-const { validatePaymentInput, serializePayment } = require('../services/paymentValidation');
+const { validatePaymentInput } = require('../services/paymentValidation');
 const { getCycleRange, resolveDueDate } = require('../services/statusService');
 const {
  markProvisionalManualPaymentsOverridden,
  reactivatePaymentsOverriddenBy,
 } = require('../services/paymentAccountingService');
 const { todayLocal } = require('../utils/dates');
-const { fromCents } = require('../utils/money');

 // 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
@ -67,7 +66,7 @@ function getAutopaySuggestionContext(db, userId, billId, year, month) {
  if (!dueDate) {
    return { error: standardizeError('Bill does not occur in the selected month', 'VALIDATION_ERROR', 'month'), status: 400 };
  }
-  const amount = fromCents(state?.actual_amount ?? bill.expected_amount);
+  const amount = state?.actual_amount ?? bill.expected_amount;
  return { bill, dueDate, amount };
 }

@ -108,7 +107,7 @@ router.get('/', (req, res) => {
  }

  query += ' ORDER BY p.paid_date DESC';
-  res.json(db.prepare(query).all(...params).map(serializePayment));
+  res.json(db.prepare(query).all(...params));
 });

 // GET /api/payments/recent-auto — provider_sync payments with a linked tx, last 7 days
@ -131,7 +130,7 @@ router.get('/recent-auto', (req, res) => {
    ORDER BY p.created_at DESC
    LIMIT 50
  `).all(req.user.id);
-  res.json(rows.map(serializePayment));
+  res.json(rows);
 });

 // GET /api/payments/:id
@ -139,7 +138,7 @@ router.get('/:id', (req, res) => {
  const db = getDb();
  const payment = db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(req.params.id, req.user.id);
  if (!payment) return res.status(404).json(standardizeError('Payment not found', 'NOT_FOUND', 'id'));
-  res.json(serializePayment(payment));
+  res.json(payment);
 });

 // POST /api/payments/:id/undo-auto — reverse a provider_sync auto-match
@ -165,7 +164,7 @@ router.post('/:id/undo-auto', (req, res) => {
      if (!payment.accounting_excluded && payment.balance_delta != null) {
        const bill = db.prepare('SELECT current_balance FROM bills WHERE id = ?').get(payment.bill_id);
        if (bill?.current_balance != null) {
-          const restored = Math.max(0, Number(bill.current_balance) - Number(payment.balance_delta));
+          const restored = Math.max(0, Math.round((Number(bill.current_balance) - Number(payment.balance_delta)) * 100) / 100);
          db.prepare(`
            UPDATE bills
            SET current_balance        = ?,
@ -213,7 +212,7 @@ router.post('/', (req, res) => {

  applyBalanceDelta(db, bill.id, balCalc);

-  res.status(201).json(serializePayment(db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid)));
+  res.status(201).json(db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid));
 });

 // POST /api/payments/quick — pay a bill (expected amount, today)
@ -231,7 +230,7 @@ router.post('/quick', (req, res) => {

  const paymentValidation = validatePaymentInput(
    {
-      amount: amount != null ? amount : fromCents(bill.expected_amount),
+      amount: amount != null ? amount : bill.expected_amount,
      paid_date: paid_date || todayLocal(),
      payment_source: payment_source ?? 'manual',
    },
@ -252,7 +251,7 @@ router.post('/quick', (req, res) => {

  applyBalanceDelta(db, bill.id, balCalc);

-  res.status(201).json(serializePayment(db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid)));
+  res.status(201).json(db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid));
 });

 // POST /api/payments/autopay-suggestions/:billId/confirm
@ -297,7 +296,7 @@ router.post('/autopay-suggestions/:billId/confirm', (req, res) => {
  if (existing) {
    db.prepare('DELETE FROM autopay_suggestion_dismissals WHERE user_id = ? AND bill_id = ? AND year = ? AND month = ?')
      .run(req.user.id, bill.id, ym.year, ym.month);
-    return res.json({ created: false, payment: serializePayment(existing) });
+    return res.json({ created: false, payment: existing });
  }

  const balCalc = computeBalanceDelta(bill, suggestedPayment.amount);
@ -319,7 +318,7 @@ router.post('/autopay-suggestions/:billId/confirm', (req, res) => {
  db.prepare('DELETE FROM autopay_suggestion_dismissals WHERE user_id = ? AND bill_id = ? AND year = ? AND month = ?')
    .run(req.user.id, bill.id, ym.year, ym.month);

-  res.status(201).json({ created: true, payment: serializePayment(db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid)) });
+  res.status(201).json({ created: true, payment: db.prepare('SELECT * FROM payments WHERE id = ?').get(result.lastInsertRowid) });
 });

 // POST /api/payments/autopay-suggestions/:billId/dismiss
@ -408,7 +407,7 @@ router.post('/bulk', (req, res) => {
      // Check for duplicates using composite key (bill_id + paid_date + amount)
      const isDuplicate = duplicateCheckStmt.get(req.user.id, bill_id, paid_date, parsedAmt);
      if (isDuplicate) {
-        skipped.push({ bill_id, paid_date, amount: fromCents(parsedAmt) });
+        skipped.push({ bill_id, paid_date, amount: parsedAmt });
        continue;
      }
      
@ -422,7 +421,7 @@ router.post('/bulk', (req, res) => {
      const r = insert.run(bill_id, parsedAmt, paid_date, method || null, notes || null, balCalc?.balance_delta ?? null, balCalc?.interest_delta ?? null, payment_source);
      applyBalanceDelta(db, bill_id, balCalc);

-      created.push(serializePayment(db.prepare('SELECT * FROM payments WHERE id = ?').get(r.lastInsertRowid)));
+      created.push(db.prepare('SELECT * FROM payments WHERE id = ?').get(r.lastInsertRowid));
    }
  });

@ -461,7 +460,7 @@ router.put('/:id', (req, res) => {
    const paymentPortion  = existing.balance_delta != null ? existing.balance_delta - interestPortion : null;
    let restoredBalance = bill.current_balance;
    if (paymentPortion != null && bill.current_balance != null) {
-      restoredBalance = Math.max(0, bill.current_balance - paymentPortion);
+      restoredBalance = Math.max(0, Math.round((bill.current_balance - paymentPortion) * 100) / 100);
    }

    // interest_accrued_month is still set to this month (if interest was charged) so
@ -500,7 +499,7 @@ router.put('/:id', (req, res) => {
    req.user.id,
  );

-  res.json(serializePayment(db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(req.params.id, req.user.id)));
+  res.json(db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(req.params.id, req.user.id));
 });

 // DELETE /api/payments/:id — soft delete (sets deleted_at)
@ -516,7 +515,7 @@ router.delete('/:id', (req, res) => {
  if (!payment.accounting_excluded && payment.balance_delta != null) {
    const bill = db.prepare('SELECT current_balance FROM bills WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(payment.bill_id, req.user.id);
    if (bill?.current_balance != null) {
-      const restored = Math.max(0, bill.current_balance - payment.balance_delta);
+      const restored = Math.max(0, Math.round((bill.current_balance - payment.balance_delta) * 100) / 100);
      db.prepare(`
        UPDATE bills
        SET current_balance        = ?,
@ -544,7 +543,7 @@ router.post('/:id/restore', (req, res) => {
  if (!payment.accounting_excluded && payment.balance_delta != null) {
    const bill = db.prepare('SELECT current_balance FROM bills WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(payment.bill_id, req.user.id);
    if (bill?.current_balance != null) {
-      const reapplied    = Math.max(0, bill.current_balance + payment.balance_delta);
+      const reapplied    = Math.max(0, Math.round((bill.current_balance + payment.balance_delta) * 100) / 100);
      const interestMonth = payment.interest_delta != null ? (payment.paid_date?.slice(0, 7) ?? null) : null;
      db.prepare(`
        UPDATE bills
@ -557,7 +556,7 @@ router.post('/:id/restore', (req, res) => {
  }

  db.prepare('UPDATE payments SET deleted_at = NULL WHERE id = ? AND bill_id IN (SELECT id FROM bills WHERE user_id = ? AND deleted_at IS NULL)').run(req.params.id, req.user.id);
-  res.json(serializePayment(db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(req.params.id, req.user.id)));
+  res.json(db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(req.params.id, req.user.id));
 });

 // PATCH /api/payments/:id/attribute-to-month
@ -618,7 +617,7 @@ router.patch('/:id/attribute-to-month', (req, res) => {
      if (bill) markProvisionalManualPaymentsOverridden(db, bill, { ...payment, paid_date });
    })();

-    res.json(serializePayment(db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(paymentId, req.user.id)));
+    res.json(db.prepare(`SELECT p.* FROM payments p JOIN bills b ON b.id = p.bill_id WHERE p.id = ? AND p.${SQL_NOT_DELETED} AND b.user_id = ? AND b.deleted_at IS NULL`).get(paymentId, req.user.id));
  } catch (err) {
    console.error('[payments] attribute-to-month error:', err.message);
    res.status(500).json(standardizeError('Failed to reclassify payment date', 'DB_ERROR'));
--- a/routes/snowball.js
+++ b/routes/snowball.js
@ -4,8 +4,6 @@ const { getDb } = require('../db/database');
 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 DEBT_LIKE_CLAUSES = `(
  b.snowball_include = 1
@ -86,7 +84,7 @@ function getDebtBills(userId, ramseyMode) {
 // GET /api/snowball — server-filtered debt bills, pre-sorted by snowball_order
 router.get('/', (req, res) => {
  const ramseyMode = isRamseyMode(req.user.id);
-  res.json(getDebtBills(req.user.id, ramseyMode).map(serializeBill));
+  res.json(getDebtBills(req.user.id, ramseyMode));
 });

 // GET /api/snowball/settings — extra monthly payment for this user
@ -94,7 +92,7 @@ router.get('/settings', (req, res) => {
  const db = getDb();
  const user = db.prepare('SELECT snowball_extra_payment FROM users WHERE id = ?').get(req.user.id);
  res.json({
-    extra_payment: fromCents(user?.snowball_extra_payment ?? 0),
+    extra_payment: user?.snowball_extra_payment ?? 0,
    ramsey_mode: isRamseyMode(req.user.id),
    ready_current_on_bills: getUserBoolSetting(req.user.id, 'snowball_ready_current_on_bills'),
    ready_emergency_fund: getUserBoolSetting(req.user.id, 'snowball_ready_emergency_fund'),
@ -120,7 +118,7 @@ router.patch('/settings', (req, res) => {
  const db = getDb();
  const save = db.transaction(() => {
    if (extra_payment !== undefined) {
-      db.prepare('UPDATE users SET snowball_extra_payment = ? WHERE id = ?').run(toCents(val), req.user.id);
+      db.prepare('UPDATE users SET snowball_extra_payment = ? WHERE id = ?').run(val, req.user.id);
    }

    if (ramsey_mode !== undefined) {
@ -139,7 +137,7 @@ router.patch('/settings', (req, res) => {

  const user = db.prepare('SELECT snowball_extra_payment FROM users WHERE id = ?').get(req.user.id);
  res.json({
-    extra_payment: fromCents(user?.snowball_extra_payment ?? 0),
+    extra_payment: user?.snowball_extra_payment ?? 0,
    // Use body value when ramsey_mode was just saved; fall back to DB read if not in request
    ramsey_mode: ramsey_mode !== undefined ? !!ramsey_mode : isRamseyMode(req.user.id),
    ready_current_on_bills: getUserBoolSetting(req.user.id, 'snowball_ready_current_on_bills'),
@ -156,24 +154,16 @@ router.get('/projection', (req, res) => {
  const bills = getDebtBills(req.user.id, ramseyMode);
  const user  = db.prepare('SELECT snowball_extra_payment FROM users WHERE id = ?').get(req.user.id);

-  // Money fields on `bills` are stored as integer cents; the snowball/APR math
-  // and the API response are dollar-denominated, so convert before computing.
-  const billsForMath = bills.map(b => ({
-    ...b,
-    current_balance: fromCents(b.current_balance),
-    minimum_payment: fromCents(b.minimum_payment),
-  }));
-
  // Allow an optional ?extra=N override so the client can preview an unsaved
  // extra payment without a round-trip save. Falls back to the stored value.
  const queryExtra = req.query.extra !== undefined ? parseFloat(req.query.extra) : NaN;
  const extra = Number.isFinite(queryExtra) && queryExtra >= 0
    ? queryExtra
-    : fromCents(user?.snowball_extra_payment ?? 0);
+    : (user?.snowball_extra_payment ?? 0);

  // Build a lookup of APR snapshots keyed by bill id (computed once from current balances)
  const aprByBill = {};
-  for (const b of billsForMath) {
+  for (const b of bills) {
    const snap = debtAprSnapshot(b);
    if (snap) aprByBill[b.id] = snap;
  }
@ -190,9 +180,9 @@ router.get('/projection', (req, res) => {
  }

  const now          = new Date();
-  const snowball     = enrich(calculateSnowball(billsForMath, extra, now));
-  const avalanche    = enrich(calculateAvalanche(billsForMath, extra, now));
-  const minimum_only = enrich(calculateMinimumOnly(billsForMath, now));
+  const snowball     = enrich(calculateSnowball(bills, extra, now));
+  const avalanche    = enrich(calculateAvalanche(bills, extra, now));
+  const minimum_only = enrich(calculateMinimumOnly(bills, now));

  // Comparison: what does the snowball save vs just paying minimums?
  const comparison = buildComparison(snowball, minimum_only);
@ -280,7 +270,7 @@ function enrichPlanWithProgress(db, plan) {

  const currentDebts = (snapshot?.debts ?? []).map(d => {
    const bill = db.prepare('SELECT current_balance, name, deleted_at FROM bills WHERE id = ?').get(d.bill_id);
-    const currentBalance = bill && !bill.deleted_at ? fromCents(bill.current_balance) : null;
+    const currentBalance = bill && !bill.deleted_at ? (bill.current_balance ?? null) : null;
    const startingBalance = d.starting_balance ?? 0;
    const progressPct = startingBalance > 0 && currentBalance !== null
      ? Math.min(100, Math.max(0, Math.round((startingBalance - currentBalance) / startingBalance * 100)))
@ -291,7 +281,7 @@ function enrichPlanWithProgress(db, plan) {
  const startedMs = plan.started_at ? new Date(plan.started_at).getTime() : Date.now();
  const monthsElapsed = Math.floor((Date.now() - startedMs) / (1000 * 60 * 60 * 24 * 30));

-  return { ...plan, extra_payment: fromCents(plan.extra_payment), plan_snapshot: snapshot, months_elapsed: monthsElapsed, current_debts: currentDebts };
+  return { ...plan, plan_snapshot: snapshot, months_elapsed: monthsElapsed, current_debts: currentDebts };
 }

 // POST /api/snowball/plans — start a new snowball plan
@ -311,24 +301,15 @@ router.post('/plans', (req, res) => {
      return res.status(400).json({ error: 'No debts with a balance found. Add a balance to at least one bill.' });
    }

-    // Money fields on `debts` are stored as integer cents; the snowball/APR
-    // math and plan_snapshot are dollar-denominated, so convert before computing.
-    const debtsForMath = debts.map(b => ({
-      ...b,
-      current_balance: fromCents(b.current_balance),
-      minimum_payment: fromCents(b.minimum_payment),
-    }));
+    const user  = db.prepare('SELECT snowball_extra_payment FROM users WHERE id = ?').get(userId);
+    const extra = user?.snowball_extra_payment ?? 0;
+    const now   = new Date();

-    const user       = db.prepare('SELECT snowball_extra_payment FROM users WHERE id = ?').get(userId);
-    const extraCents = user?.snowball_extra_payment ?? 0;
-    const extra      = fromCents(extraCents);
-    const now        = new Date();
-
-    const snowball    = planMethod === 'avalanche' ? calculateAvalanche(debtsForMath, extra, now) : calculateSnowball(debtsForMath, extra, now);
-    const minOnly     = calculateMinimumOnly(debtsForMath, now);
+    const snowball    = planMethod === 'avalanche' ? calculateAvalanche(debts, extra, now) : calculateSnowball(debts, extra, now);
+    const minOnly     = calculateMinimumOnly(debts, now);
    const interestSaved = Math.max(0, Math.round(((minOnly.total_interest_paid ?? 0) - (snowball.total_interest_paid ?? 0)) * 100) / 100);

-    const debtSnaps = debtsForMath.map((b, i) => {
+    const debtSnaps = debts.map((b, i) => {
      const proj = snowball.debts?.find(d => d.id === b.id);
      return {
        bill_id:                b.id,
@ -361,7 +342,7 @@ router.post('/plans', (req, res) => {
    const result = db.prepare(`
      INSERT INTO snowball_plans (user_id, name, method, status, extra_payment, plan_snapshot, notes, started_at, created_at, updated_at)
      VALUES (?, ?, ?, 'active', ?, ?, ?, datetime('now'), datetime('now'), datetime('now'))
-    `).run(userId, planName, planMethod, extraCents, planSnapshot, notes || null);
+    `).run(userId, planName, planMethod, extra, planSnapshot, notes || null);

    const plan = db.prepare('SELECT * FROM snowball_plans WHERE id = ?').get(result.lastInsertRowid);
    res.status(201).json(enrichPlanWithProgress(db, plan));
--- a/routes/subscriptions.js
+++ b/routes/subscriptions.js
@ -2,7 +2,6 @@ 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 {
  createSubscriptionFromRecommendation,
  declineRecommendation,
@ -106,7 +105,7 @@ router.post('/recommendations/match-bill', (req, res) => {
  db.transaction(() => {
    for (const tx of txRows) {
      const paidDate = tx.posted_date || (tx.transacted_at ? String(tx.transacted_at).slice(0, 10) : null);
-      const amount   = Math.round(Math.abs(tx.amount)); // tx.amount and payments.amount are both cents
+      const amount   = Math.round(Math.abs(tx.amount)) / 100;
      matchedCount  += updateTx.run(billId, tx.id, req.user.id).changes;
      if (paidDate) insertPayment.run(billId, amount, paidDate, tx.id);
    }
@ -214,9 +213,9 @@ router.get('/catalog', (req, res) => {
        matched_bill: bill ? {
          id: bill.id,
          name: bill.name,
-          expected_amount: fromCents(bill.expected_amount),
+          expected_amount: bill.expected_amount,
          active: !!bill.active,
-          monthly_equivalent: monthlyEquivalent(fromCents(bill.expected_amount), bill.cycle_type, bill.billing_cycle),
+          monthly_equivalent: monthlyEquivalent(bill.expected_amount, bill.cycle_type, bill.billing_cycle),
        } : null,
        user_descriptors: userDescsByCatalogId.get(entry.id) ?? [],
      };
--- a/routes/summary.js
+++ b/routes/summary.js
@ -4,7 +4,6 @@ const { getDb } = require('../db/database');
 const { getCycleRange } = require('../services/statusService');
 const { getUserSettings } = require('../services/userSettings');
 const { accountingActiveSql } = require('../services/paymentAccountingService');
-const { toCents, fromCents } = require('../utils/money');

 const DEFAULT_INCOME_LABEL = 'Salary';
 const DEFAULT_PENDING_DAYS = 3;
@ -75,9 +74,9 @@ function buildBankTrackingSummary(db, userId, year, month) {
  `).get(year, month, start, end, userId);

  const balanceDollars   = money(account.balance / 100);
-  const pendingDollars   = fromCents(pendingRow.pending_total);
+  const pendingDollars   = money(pendingRow.pending_total);
  const effectiveDollars = money(balanceDollars - pendingDollars);
-  const unpaidDollars    = fromCents(unpaidRow.unpaid_total);
+  const unpaidDollars    = money(unpaidRow.unpaid_total);

  return {
    enabled:           true,
@ -128,9 +127,9 @@ function getStartingAmounts(db, userId, year, month) {
  `).get(userId, year, month);

  return {
-    first_amount: fromCents(row?.first_amount || 0),
-    fifteenth_amount: fromCents(row?.fifteenth_amount || 0),
-    other_amount: fromCents(row?.other_amount || 0),
+    first_amount: money(row?.first_amount || 0),
+    fifteenth_amount: money(row?.fifteenth_amount || 0),
+    other_amount: money(row?.other_amount || 0),
  };
 }

@ -188,10 +187,10 @@ function calculatePaidDeductions(db, userId, year, month) {
  `).get(userId, start, end);

  return {
-    paid_from_first: fromCents(firstPaid.paid),
-    paid_from_fifteenth: fromCents(fifteenthPaid.paid),
-    paid_from_other: fromCents(otherPaid.paid),
-    paid_total: fromCents(totalPaid.paid),
+    paid_from_first: money(firstPaid.paid),
+    paid_from_fifteenth: money(fifteenthPaid.paid),
+    paid_from_other: money(otherPaid.paid),
+    paid_total: money(totalPaid.paid),
  };
 }

@ -230,7 +229,7 @@ function getIncome(db, userId, year, month) {
  return {
    id: row?.id || null,
    label: row?.label || DEFAULT_INCOME_LABEL,
-    amount: fromCents(row?.amount ?? 0),
+    amount: money(row?.amount),
  };
 }

@ -285,7 +284,7 @@ function buildSummary(db, userId, year, month) {
    for (const row of payments) {
      paymentMap.set(row.bill_id, {
        payment_count: row.payment_count || 0,
-        paid_amount: fromCents(row.paid_amount),
+        paid_amount: money(row.paid_amount),
      });
    }
  }
@ -293,14 +292,14 @@ function buildSummary(db, userId, year, month) {
  const expenses = billRows.map(row => {
    const payment = paymentMap.get(row.bill_id) || { payment_count: 0, paid_amount: 0 };
    const hasActual = row.actual_amount !== null && row.actual_amount !== undefined;
-    const displayAmount = fromCents(hasActual ? row.actual_amount : row.expected_amount);
+    const displayAmount = money(hasActual ? row.actual_amount : row.expected_amount);
    const paidAmount = money(payment.paid_amount);

    return {
      bill_id: row.bill_id,
      name: row.name,
-      expected_amount: fromCents(row.expected_amount),
-      actual_amount: hasActual ? fromCents(row.actual_amount) : null,
+      expected_amount: money(row.expected_amount),
+      actual_amount: hasActual ? money(row.actual_amount) : null,
      display_amount: displayAmount,
      is_paid: payment.payment_count > 0,
      paid_amount: paidAmount,
@ -408,7 +407,7 @@ router.put('/income', (req, res) => {
      label = excluded.label,
      amount = excluded.amount,
      updated_at = datetime('now')
-  `).run(req.user.id, parsed.year, parsed.month, label, toCents(amount));
+  `).run(req.user.id, parsed.year, parsed.month, label, amount);

  res.json({
    year: parsed.year,
--- a/services/amountSuggestionService.js
+++ b/services/amountSuggestionService.js
@ -1,7 +1,7 @@
 'use strict';

 const { accountingActiveSql } = require('./paymentAccountingService');
-const { fromCents } = require('../utils/money');
+const { roundMoney } = require('../utils/money');

 /**
 * Computes a suggested expected amount for a bill based on the rolling median
@ -48,7 +48,7 @@ function computeAmountSuggestion(db, billId, year, month) {
    : sorted[mid];

  return {
-    suggestion: fromCents(Math.round(median)),
+    suggestion: roundMoney(median),
    months_used: amounts.length,
    confidence: amounts.length >= 3 ? 'high' : 'low',
  };
--- 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 } = require('../utils/money');

 function parseInteger(value, fallback) {
  if (value === undefined || value === null || value === '') return fallback;
@ -183,7 +183,7 @@ function getAnalyticsSummary(userId, query = {}) {

  const monthly_spending = rangeMonths.map(m => {
    const total = sumMoney(bills, bill => paymentByBillMonth.get(`${bill.id}:${m.key}`) || 0);
-    return { month: m.key, label: m.label, total: fromCents(total) };
+    return { month: m.key, label: m.label, total: Number(total.toFixed(2)) };
  }).filter(row => row.total > 0);

  const expected_vs_actual = rangeMonths.map(m => {
@ -204,8 +204,8 @@ function getAnalyticsSummary(userId, query = {}) {
    return {
      month: m.key,
      label: m.label,
-      expected: fromCents(expected),
-      actual: fromCents(actual),
+      expected: Number(expected.toFixed(2)),
+      actual: Number(actual.toFixed(2)),
      skipped_count,
    };
  }).filter(row => row.expected > 0 || row.actual > 0 || row.skipped_count > 0);
@ -225,7 +225,7 @@ function getAnalyticsSummary(userId, query = {}) {
    categoryMap.set(key, existing);
  }
  const category_spend = Array.from(categoryMap.values())
-    .map(row => ({ ...row, total: fromCents(row.total) }))
+    .map(row => ({ ...row, total: Number(row.total.toFixed(2)) }))
    .filter(row => row.total > 0)
    .sort((a, b) => b.total - a.total);

@ -242,7 +242,7 @@ function getAnalyticsSummary(userId, query = {}) {
        month: m.key,
        label: m.label,
        status,
-        amount_paid: fromCents(paymentByBillMonth.get(`${bill.id}:${m.key}`) || 0),
+        amount_paid: Number((paymentByBillMonth.get(`${bill.id}:${m.key}`) || 0).toFixed(2)),
      };
    });
    return {
--- a/services/billMerchantRuleService.js
+++ b/services/billMerchantRuleService.js
@ -4,7 +4,6 @@ const { normalizeMerchant } = require('./subscriptionService');
 const { getUserSettings } = require('./userSettings');
 const { applyBankPaymentAsSourceOfTruth } = require('./paymentAccountingService');
 const { localDateString } = require('../utils/dates');
-const { fromCents } = require('../utils/money');

 // 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.
@ -166,13 +165,10 @@ function applyMerchantRules(db, userId) {
        const paidDate = tx.posted_date || (tx.transacted_at ? String(tx.transacted_at).slice(0, 10) : null);
        if (!paidDate) continue;

-        // tx.amount and payments.amount are both integer cents; keep a dollar
-        // copy only for the lateAttributions display payload below.
-        const amountCents = Math.round(Math.abs(tx.amount));
-        const amount  = fromCents(amountCents);
+        const amount  = Math.round(Math.abs(tx.amount)) / 100;
        const bill    = getBill.get(rule.bill_id);

-        const result = insertPayment.run(rule.bill_id, amountCents, paidDate, tx.id);
+        const result = insertPayment.run(rule.bill_id, amount, paidDate, tx.id);
        if (result.changes > 0) {
          const inserted = db.prepare('SELECT * FROM payments WHERE transaction_id = ? AND bill_id = ? AND deleted_at IS NULL').get(tx.id, rule.bill_id);
          updateTx.run(rule.bill_id, tx.id, userId);
@ -298,13 +294,10 @@ function syncBillPaymentsFromSimplefin(db, userId, billId) {
        if (!matches) continue;
        const paidDate = tx.posted_date || (tx.transacted_at ? String(tx.transacted_at).slice(0, 10) : null);
        if (!paidDate) continue;
-        // tx.amount and payments.amount are both integer cents; keep a dollar
-        // copy only for the lateAttributions display payload below.
-        const amountCents = Math.round(Math.abs(tx.amount));
-        const amount  = fromCents(amountCents);
+        const amount  = Math.round(Math.abs(tx.amount)) / 100;
        const bill    = getBill.get(billId);

-        const result = insertPayment.run(billId, amountCents, paidDate, tx.id);
+        const result = insertPayment.run(billId, amount, paidDate, tx.id);
        if (result.changes > 0) {
          const inserted = getPaymentId.get(tx.id, billId);
          updateTx.run(billId, tx.id, userId);
--- a/services/billsService.js
+++ b/services/billsService.js
@ -1,5 +1,5 @@
 const { monthKey } = require('../utils/dates');
-const { toCents, fromCents } = require('../utils/money');
+const { roundMoney, mulMoney } = require('../utils/money');
 const VALID_VISIBILITY = ['default', 'all', 'ranges', 'none'];

 const TEMPLATE_FIELDS = [
@ -52,19 +52,6 @@ function categoryBelongsToUser(db, categoryId, userId) {
  return !!db.prepare('SELECT id FROM categories WHERE id = ? AND user_id = ? AND deleted_at IS NULL').get(categoryId, userId);
 }

-/**
- * Converts a bill row's integer-cents money columns to dollars for API responses.
- */
-function serializeBill(bill) {
-  if (!bill) return bill;
-  return {
-    ...bill,
-    expected_amount: fromCents(bill.expected_amount),
-    current_balance: fromCents(bill.current_balance),
-    minimum_payment: fromCents(bill.minimum_payment),
-  };
-}
-
 function insertBill(db, userId, normalized) {
  const result = db.prepare(`
    INSERT INTO bills
@ -291,8 +278,8 @@ function validateBillData(data, existingBill = null) {
  // override_due_date
  normalized.override_due_date = data.override_due_date !== undefined ? (data.override_due_date || null) : (existingBill?.override_due_date || null);

-  // expected_amount (stored as integer cents)
-  normalized.expected_amount = data.expected_amount !== undefined ? (toCents(data.expected_amount) || 0) : (existingBill?.expected_amount || 0);
+  // expected_amount
+  normalized.expected_amount = data.expected_amount !== undefined ? (parseFloat(data.expected_amount) || 0) : (existingBill?.expected_amount || 0);

  // interest_rate
  if (data.interest_rate !== undefined) {
@ -374,13 +361,13 @@ function validateBillData(data, existingBill = null) {
  // Calculate bucket based on due_day
  normalized.bucket = normalized.due_day <= 14 ? '1st' : '15th';

-  // current_balance — outstanding debt balance, stored as integer cents (nullable)
+  // current_balance — outstanding debt balance (nullable)
  if (data.current_balance !== undefined) {
    if (data.current_balance === null || data.current_balance === '') {
      normalized.current_balance = null;
    } else {
-      const cb = toCents(data.current_balance);
-      if (!Number.isInteger(cb) || cb < 0) {
+      const cb = parseFloat(data.current_balance);
+      if (!Number.isFinite(cb) || cb < 0) {
        errors.push({ field: 'current_balance', message: 'current_balance must be a non-negative number' });
      } else {
        normalized.current_balance = cb;
@ -390,13 +377,13 @@ function validateBillData(data, existingBill = null) {
    normalized.current_balance = existingBill?.current_balance ?? null;
  }

-  // minimum_payment — required minimum payment for debt, stored as integer cents (nullable)
+  // minimum_payment — required minimum payment for debt (nullable)
  if (data.minimum_payment !== undefined) {
    if (data.minimum_payment === null || data.minimum_payment === '') {
      normalized.minimum_payment = null;
    } else {
-      const mp = toCents(data.minimum_payment);
-      if (!Number.isInteger(mp) || mp < 0) {
+      const mp = parseFloat(data.minimum_payment);
+      if (!Number.isFinite(mp) || mp < 0) {
        errors.push({ field: 'minimum_payment', message: 'minimum_payment must be a non-negative number' });
      } else {
        normalized.minimum_payment = mp;
@ -486,20 +473,20 @@ function validateCycleDayOnly(cycleType, cycleDay) {
 // where interest_delta and interest_accrued_month are null when no interest
 // was charged this call (so callers can use COALESCE to leave the DB column alone).
 function computeBalanceDelta(bill, paymentAmount) {
-  const bal  = Number(bill.current_balance); // cents
-  const rate = Number(bill.interest_rate) || 0; // percent
-  const amt  = Number(paymentAmount); // cents
+  const bal  = Number(bill.current_balance);
+  const rate = Number(bill.interest_rate) || 0;
+  const amt  = Number(paymentAmount);

  if (!Number.isFinite(bal) || bal <= 0) return null;
  if (!Number.isFinite(amt) || amt <= 0)  return null;

  const currentMonth  = monthKey(); // "YYYY-MM" (local time)
  const applyInterest = rate > 0 && bill.interest_accrued_month !== currentMonth;
-  const interestDelta = applyInterest ? Math.round(bal * rate / 100 / 12) : 0; // cents
+  const interestDelta = applyInterest ? mulMoney(bal, rate / 100 / 12) : 0;

-  const raw        = bal + interestDelta - amt; // cents, exact integer arithmetic
-  const newBalance = Math.max(0, raw);
-  const delta      = newBalance - bal;
+  const raw        = bal + interestDelta - amt;
+  const newBalance = roundMoney(Math.max(0, raw));
+  const delta      = roundMoney(newBalance - bal);

  return {
    new_balance:            newBalance,
@ -532,7 +519,6 @@ module.exports = {
  getValidCycleTypes,
  getDefaultCycleDay,
  insertBill,
-  serializeBill,
  parseTemplateData,
  validateCycleDay,
  parseDueDay,
--- a/services/calendarFeedService.js
+++ b/services/calendarFeedService.js
@ -3,7 +3,6 @@
 const crypto = require('crypto');
 const { getDb } = require('../db/database');
 const { normalizeCycleType, resolveDueDate } = require('./statusService');
-const { fromCents } = require('../utils/money');

 const PRODID = '-//Bill Tracker//Calendar Feed//EN';
 const FEED_PAST_MONTHS = 12;
@ -232,14 +231,14 @@ function eventUid(bill, dueDate) {

 function eventSummary(bill, detailLevel = 'standard') {
  if (detailLevel === 'private') return 'Bill due';
-  if (detailLevel === 'full') return `${bill.name} due - $${(fromCents(bill.expected_amount) || 0).toFixed(2)}`;
+  if (detailLevel === 'full') return `${bill.name} due - $${Number(bill.expected_amount || 0).toFixed(2)}`;
  return `${bill.name} due`;
 }

 function eventDescription(bill, dueDate, detailLevel = 'standard') {
  const lines = ['Bill Tracker reminder'];
  if (detailLevel !== 'private') lines.push(`Bill: ${bill.name}`);
-  if (detailLevel === 'full') lines.push(`Expected amount: $${(fromCents(bill.expected_amount) || 0).toFixed(2)}`);
+  if (detailLevel === 'full') lines.push(`Expected amount: $${Number(bill.expected_amount || 0).toFixed(2)}`);
  lines.push(`Due date: ${dueDate}`);
  if (bill.category_name) lines.push(`Category: ${bill.category_name}`);
  if (bill.autopay_enabled) lines.push('Autopay: enabled');
@ -334,7 +333,7 @@ function previewFeed(userId, options = {}, db = getDb()) {
    bill_id: event.bill.id,
    name: event.bill.name,
    due_date: event.dueDate,
-    amount: fromCents(event.bill.expected_amount) || 0,
+    amount: Number(event.bill.expected_amount || 0),
    cycle_type: normalizeCycleType(event.bill),
    category_name: event.bill.category_name || null,
  }));
--- 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 } = require('../utils/money');

 const MONTHS_BACK  = 3;
 const MIN_PAID_MONTHS = 2;
@ -53,8 +53,7 @@ function getDriftReport(userId, now = new Date()) {
    `);

    for (const bill of bills) {
-      const expectedAmount = fromCents(bill.expected_amount);
-      if (!expectedAmount || expectedAmount <= 0) continue;
+      if (!bill.expected_amount || bill.expected_amount <= 0) continue;
      if (bill.drift_snoozed_until && bill.drift_snoozed_until > todayStr) continue;

      const monthTotals = [];
@ -75,15 +74,15 @@ function getDriftReport(userId, now = new Date()) {
        if (!range) continue;

        const { total } = payStmt.get(bill.id, range.start, range.end);
-        if (total > 0) monthTotals.push(fromCents(total));
+        if (total > 0) monthTotals.push(total);
      }

      if (monthTotals.length < MIN_PAID_MONTHS) continue;

      const recentAmount = median(monthTotals);
-      const delta        = recentAmount - expectedAmount;
+      const delta        = recentAmount - bill.expected_amount;
      const absDelta     = Math.abs(delta);
-      const driftPct     = (delta / expectedAmount) * 100;
+      const driftPct     = (delta / bill.expected_amount) * 100;

      if (absDelta < MIN_ABS_DELTA) continue;
      if (Math.abs(driftPct) < thresholdPct) continue;
@ -92,7 +91,7 @@ function getDriftReport(userId, now = new Date()) {
        id:               bill.id,
        name:             bill.name,
        category_name:    bill.category_name ?? null,
-        expected_amount:  expectedAmount,
+        expected_amount:  bill.expected_amount,
        recent_amount:    roundMoney(recentAmount),
        drift_pct:        Math.round(driftPct * 10) / 10,
        direction:        delta > 0 ? 'up' : 'down',
--- a/services/matchSuggestionService.js
+++ b/services/matchSuggestionService.js
@ -3,7 +3,6 @@
 const { getDb } = require('../db/database');
 const { getCycleRange, resolveDueDate } = require('./statusService');
 const { decorateTransaction } = require('./transactionService');
-const { fromCents } = require('../utils/money');

 function suggestionError(status, message, code, field = null) {
  const err = new Error(message);
@ -67,7 +66,7 @@ function amountDollars(transaction) {

 function addAmountScore(score, reasons, transaction, bill) {
  const txAmount = amountDollars(transaction);
-  const expected = fromCents(bill.expected_amount) || 0;
+  const expected = Number(bill.expected_amount) || 0;
  if (txAmount <= 0 || expected <= 0) return score;

  const delta = Math.abs(txAmount - expected);
@ -299,7 +298,7 @@ function listMatchSuggestions(userId, options = {}) {
        bill: {
          id: bill.id,
          name: bill.name,
-          expected_amount: fromCents(bill.expected_amount),
+          expected_amount: bill.expected_amount,
          due_day: bill.due_day,
          category_name: bill.category_name || null,
        },
--- a/services/notificationService.js
+++ b/services/notificationService.js
@ -8,7 +8,6 @@ const {
  markNotificationTestSuccess,
 } = require('./statusRuntime');
 const { localDateString } = require('../utils/dates');
-const { fromCents } = require('../utils/money');

 // ── Push notification channels ────────────────────────────────────────────────

@ -157,7 +156,7 @@ const URGENCY_COLOR = {
 function buildEmailHtml(bill, type, dueDate) {
  const meta   = TYPE_META[type];
  const color  = URGENCY_COLOR[meta.urgency];
-  const amount = '$' + (fromCents(bill.expected_amount) || 0).toFixed(2);
+  const amount = '$' + Number(bill.expected_amount || 0).toFixed(2);
  const fmt    = (d) => {
    if (!d) return '—';
    const [y, m, day] = d.split('-');
@ -385,7 +384,7 @@ async function runNotifications() {
      const meta    = TYPE_META[type];
      const subject = meta.subject(bill);
      const urgency = meta.urgency;
-      const amount  = '$' + (fromCents(bill.expected_amount) || 0).toFixed(2);
+      const amount  = '$' + Number(bill.expected_amount || 0).toFixed(2);
      const pushBody = `${subject} · ${amount}`;
      let sent = false;

--- a/services/paymentAccountingService.js
+++ b/services/paymentAccountingService.js
@ -2,6 +2,7 @@

 const { computeBalanceDelta, applyBalanceDelta } = require('./billsService');
 const { getCycleRange } = require('./statusService');
+const { roundMoney } = require('../utils/money');

 const ACCOUNTING_ACTIVE_SQL = 'COALESCE(accounting_excluded, 0) = 0';
 const BANK_PAYMENT_SOURCES = new Set(['provider_sync', 'transaction_match', 'auto_match']);
@ -39,7 +40,7 @@ function reversePaymentBalance(db, payment) {
  const bill = db.prepare('SELECT id, current_balance FROM bills WHERE id = ?').get(payment.bill_id);
  if (bill?.current_balance == null) return;

-  const restored = Math.max(0, Number(bill.current_balance) - Number(payment.balance_delta)); // cents, exact integer arithmetic
+  const restored = Math.max(0, roundMoney(Number(bill.current_balance) - Number(payment.balance_delta)));
  db.prepare(`
    UPDATE bills
    SET current_balance        = ?,
--- a/services/paymentValidation.js
+++ b/services/paymentValidation.js
@ -1,7 +1,5 @@
 'use strict';

-const { toCents, fromCents } = require('../utils/money');
-
 function isPositiveIntegerString(value) {
  return /^\d+$/.test(String(value).trim());
 }
@ -33,29 +31,12 @@ function validateIsoDate(value, field = 'paid_date') {
  return { value: trimmed };
 }

-/**
- * Validates a positive dollar amount and converts it to integer cents
- * (the unit `payments.amount` and related money columns are stored in).
- */
 function validatePositiveAmount(value, field = 'amount') {
-  const cents = toCents(value);
-  if (!Number.isInteger(cents) || cents <= 0) {
+  const amount = Number(value);
+  if (!Number.isFinite(amount) || amount <= 0) {
    return { error: `${field} must be a positive number` };
  }
-  return { value: cents };
-}
-
-/**
- * Converts a payment row's cent columns (amount, balance_delta, interest_delta)
- * to dollars for API responses.
- */
-function serializePayment(payment) {
-  if (!payment) return payment;
-  const out = { ...payment };
-  if (out.amount != null) out.amount = fromCents(out.amount);
-  if (out.balance_delta != null) out.balance_delta = fromCents(out.balance_delta);
-  if (out.interest_delta != null) out.interest_delta = fromCents(out.interest_delta);
-  return out;
+  return { value: amount };
 }

 const PAYMENT_SOURCES = ['manual', 'file_import', 'provider_sync'];
@ -120,7 +101,6 @@ function validatePaymentInput(data, options = {}) {

 module.exports = {
  PAYMENT_SOURCES,
-  serializePayment,
  validateIsoDate,
  validatePaymentInput,
  validatePaymentSource,
--- a/services/spendingService.js
+++ b/services/spendingService.js
@ -2,7 +2,6 @@

 const { normalizeMerchant } = require('./subscriptionService');
 const { localDateString } = require('../utils/dates');
-const { toCents, fromCents } = require('../utils/money');

 // Spending = unmatched outflows (amount < 0) that haven't been ignored.
 // Bill-matched transactions are excluded so there's no double-counting.
@ -57,7 +56,7 @@ function getSpendingSummary(db, userId, year, month) {
      category_name: r.category_name ?? '(Uncategorized)',
      amount:        r.total_cents / 100,
      tx_count:      r.tx_count,
-      budget:        r.category_id ? fromCents(budgetMap.get(r.category_id) ?? null) : null,
+      budget:        r.category_id ? (budgetMap.get(r.category_id) ?? null) : null,
    };
  });

@ -219,13 +218,12 @@ function merchantMatches(txMerchant, ruleMerchant) {
 // ── Budgets ──────────────────────────────────────────────────────────────────

 function getSpendingBudgets(db, userId, year, month) {
-  const rows = db.prepare(`
+  return db.prepare(`
    SELECT sb.category_id, sb.amount, c.name AS category_name
    FROM spending_budgets sb
    JOIN categories c ON c.id = sb.category_id AND c.deleted_at IS NULL
    WHERE sb.user_id=? AND sb.year=? AND sb.month=?
  `).all(userId, year, month);
-  return rows.map(r => ({ ...r, amount: fromCents(r.amount) }));
 }

 function setSpendingBudget(db, userId, categoryId, year, month, amount) {
@ -238,7 +236,7 @@ function setSpendingBudget(db, userId, categoryId, year, month, amount) {
      VALUES (?, ?, ?, ?, ?, datetime('now'))
      ON CONFLICT(user_id, category_id, year, month) DO UPDATE SET
        amount=excluded.amount, updated_at=datetime('now')
-    `).run(userId, categoryId, year, month, toCents(amount));
+    `).run(userId, categoryId, year, month, Number(amount));
  }
 }

--- a/services/spreadsheetImportService.js
+++ b/services/spreadsheetImportService.js
@ -15,7 +15,6 @@ 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');

 // ─── Constants ────────────────────────────────────────────────────────────────

@ -557,7 +556,7 @@ function findBillMatches(detectedName, userBills) {
      bill_name: bill.name,
      category_id: bill.category_id ?? null,
      category: bill.category_name || null,
-      expected_amount: fromCents(bill.expected_amount),
+      expected_amount: bill.expected_amount,
      due_day: bill.due_day ?? null,
      match_confidence: scored.match_confidence,
      match_reason: scored.match_reason,
@ -1384,7 +1383,6 @@ function amountsEqual(a, b) {
 }

 function upsertMonthlyState(db, billId, year, month, amount, notes, isSkipped, allowOverwrite) {
-  amount = toCents(amount); // incoming amount is dollars (decision/spreadsheet); column is cents
  const existing = db.prepare(`
    SELECT id, actual_amount, notes, is_skipped
    FROM   monthly_bill_state
@ -1430,7 +1428,6 @@ function upsertMonthlyState(db, billId, year, month, amount, notes, isSkipped, a

 function createPaymentFromImport(db, billId, amount, paidDate, notes, allowOverwrite) {
  if (!paidDate || amount == null || amount <= 0) return null;
-  amount = toCents(amount); // incoming amount is dollars (decision/spreadsheet); column is cents

  const dup = db.prepare(`
    SELECT id, created_at FROM payments
@ -1553,7 +1550,7 @@ function applyOneDecision(db, userId, decision, previewRow, sessionData, allowOv
      const ins = db.prepare(`
        INSERT INTO bills (user_id, name, category_id, due_day, bucket, expected_amount, billing_cycle, cycle_type, cycle_day, autopay_enabled, active)
        VALUES (?, ?, ?, ?, ?, ?, 'monthly', 'monthly', ?, ?, 1)
-      `).run(userId, name, categoryId, dueDay, dueDay <= 14 ? '1st' : '15th', toCents(expectedAmount), String(dueDay), autopay);
+      `).run(userId, name, categoryId, dueDay, dueDay <= 14 ? '1st' : '15th', expectedAmount, String(dueDay), autopay);

      const newBillId = ins.lastInsertRowid;
      summary.created++;
@ -1663,13 +1660,10 @@ function applyOneDecision(db, userId, decision, previewRow, sessionData, allowOv
        return;
      }

-      // payAmount is dollars (decision/spreadsheet); payments columns are cents
-      const payAmountCents = toCents(payAmount);
-
      const dup = db.prepare(`
        SELECT id, created_at, paid_date, amount FROM payments
        WHERE  bill_id = ? AND paid_date = ? AND amount = ? AND deleted_at IS NULL
-      `).get(billId, payDate, payAmountCents);
+      `).get(billId, payDate, payAmount);

      if (dup && !allowOverwrite) {
        summary.skipped++;
@ -1681,17 +1675,17 @@ function applyOneDecision(db, userId, decision, previewRow, sessionData, allowOv
          note:                'Identical payment already exists',
          existing_created_at: dup.created_at ?? null,
          existing_paid_date:  dup.paid_date  ?? null,
-          existing_amount:     fromCents(dup.amount),
+          existing_amount:     dup.amount     ?? null,
        });
        return;
      }

-      const balCalcCp = computeBalanceDelta(bill, payAmountCents);
+      const balCalcCp = computeBalanceDelta(bill, payAmount);

      db.prepare(`
        INSERT INTO payments (bill_id, amount, paid_date, method, notes, balance_delta, interest_delta, payment_source)
        VALUES (?, ?, ?, ?, ?, ?, ?, 'file_import')
-      `).run(billId, payAmountCents, payDate, decision.payment_method ?? null, decision.payment_notes ?? null, balCalcCp?.balance_delta ?? null, balCalcCp?.interest_delta ?? null);
+      `).run(billId, payAmount, payDate, decision.payment_method ?? null, decision.payment_notes ?? null, balCalcCp?.balance_delta ?? null, balCalcCp?.interest_delta ?? null);

      applyBalanceDelta(db, billId, balCalcCp);

--- a/services/statusService.js
+++ b/services/statusService.js
@ -21,8 +21,7 @@ function pad(value) {
  return String(value).padStart(2, '0');
 }

-const { fromCents } = require('../utils/money');
-const { serializePayment } = require('./paymentValidation');
+const { roundMoney, sumMoney } = require('../utils/money');

 function dateString(year, month, day) {
  return `${year}-${pad(month)}-${pad(day)}`;
@ -195,7 +194,7 @@ function calculateStatus(bill, payments, dueDate, today, options = {}) {
  const gracePeriodDays = resolveGracePeriodDays(options.gracePeriodDays);
  const safePayments = Array.isArray(payments) ? payments : [];
  const expectedAmount = Number(bill.expected_amount) || 0;
-  const totalPaid = safePayments.reduce((sum, p) => sum + (Number(p.amount) || 0), 0);
+  const totalPaid = sumMoney(safePayments, p => p.amount);

  if (totalPaid >= expectedAmount) return 'paid';

@ -224,11 +223,11 @@ function buildTrackerRow(bill, payments, year, month, todayStr, options = {}) {
  const safePayments = Array.isArray(payments) ? payments : [];
  const status = calculateStatus(bill, safePayments, dueDate, todayStr, options);
  const expectedAmount = Number(bill.expected_amount) || 0;
-  const totalPaid = safePayments.reduce((sum, p) => sum + (Number(p.amount) || 0), 0);
+  const totalPaid = sumMoney(safePayments, p => p.amount);
  const hasPayment = safePayments.length > 0;
  const isSettled = status === 'paid' || status === 'autodraft';
-  const paidTowardDue = Math.min(totalPaid, expectedAmount);
-  const overpaidAmount = Math.max(totalPaid - expectedAmount, 0);
+  const paidTowardDue = roundMoney(Math.min(totalPaid, expectedAmount));
+  const overpaidAmount = roundMoney(Math.max(totalPaid - expectedAmount, 0));
  const rawBalance = expectedAmount - totalPaid;
  const balance = isSettled ? 0 : Math.max(rawBalance, 0);
  const lastPayment = hasPayment
@ -243,16 +242,16 @@ function buildTrackerRow(bill, payments, year, month, todayStr, options = {}) {
    due_date: dueDate,
    due_day: bill.due_day,
    bucket,
-    expected_amount: fromCents(expectedAmount),
+    expected_amount: expectedAmount,
    notes: bill.notes || null,  // Bill-level notes (always available)
-    total_paid: fromCents(totalPaid),
-    paid_toward_due: fromCents(paidTowardDue),
-    overpaid_amount: fromCents(overpaidAmount),
-    balance: fromCents(balance),
+    total_paid: totalPaid,
+    paid_toward_due: paidTowardDue,
+    overpaid_amount: overpaidAmount,
+    balance,
    has_payment: hasPayment,
    is_settled: isSettled,
    last_paid_date: lastPayment ? lastPayment.paid_date : null,
-    last_payment_amount: lastPayment ? fromCents(lastPayment.amount) : null,
+    last_payment_amount: lastPayment ? lastPayment.amount : null,
    status,
    autopay_enabled: !!bill.autopay_enabled,
    autodraft_status: bill.autodraft_status,
@ -260,8 +259,8 @@ function buildTrackerRow(bill, payments, year, month, todayStr, options = {}) {
    billing_cycle: bill.billing_cycle,
    cycle_type: normalizeCycleType(bill),
    cycle_day: bill.cycle_day,
-    current_balance: bill.current_balance != null ? fromCents(bill.current_balance) : null,
-    minimum_payment: bill.minimum_payment != null ? fromCents(bill.minimum_payment) : null,
+    current_balance: bill.current_balance ?? null,
+    minimum_payment: bill.minimum_payment ?? null,
    interest_rate: bill.interest_rate ?? null,
    is_subscription: !!bill.is_subscription,
    has_2fa: !!bill.has_2fa,
@ -273,7 +272,7 @@ function buildTrackerRow(bill, payments, year, month, todayStr, options = {}) {
    inactivated_at: bill.inactivated_at ?? null,
    sparkline: bill.sparkline ?? null,
    autopay_stats: bill.autopay_stats ?? null,
-    payments: safePayments.map(serializePayment),
+    payments: safePayments,
  };
 }

@ -286,4 +285,5 @@ module.exports = {
  resolveBucket,
  resolveDueDate,
  resolveGracePeriodDays,
+  roundMoney,
 };
--- 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 } = require('../utils/money');

 const SUBSCRIPTION_TYPES = [
  'streaming', 'software', 'cloud', 'music', 'news',
@ -494,13 +494,9 @@ function nextDueDate(bill, now = new Date()) {
 }

 function decorateSubscription(bill) {
-  const expectedAmount = fromCents(bill.expected_amount);
-  const monthly = monthlyEquivalent(expectedAmount, bill.cycle_type, bill.billing_cycle);
+  const monthly = monthlyEquivalent(bill.expected_amount, bill.cycle_type, bill.billing_cycle);
  return {
    ...bill,
-    expected_amount: expectedAmount,
-    current_balance: fromCents(bill.current_balance),
-    minimum_payment: fromCents(bill.minimum_payment),
    is_subscription: !!bill.is_subscription,
    active: !!bill.active,
    monthly_equivalent: monthly,
@ -670,7 +666,7 @@ function existingBillMatch(existingBills, { merchant, catalogEntry, averageAmoun

    if (score === 0) continue;

-    const expected = fromCents(bill.expected_amount) || 0;
+    const expected = Number(bill.expected_amount || 0);
    const amountDelta = expected ? Math.abs(expected - averageAmount) : null;
    if (amountDelta !== null) {
      const pct = expected ? amountDelta / expected : 1;
@ -1098,7 +1094,7 @@ function createSubscriptionFromRecommendation(db, userId, payload = {}) {
    db.transaction(() => {
      for (const tx of txRows) {
        const paidDate = tx.posted_date || (tx.transacted_at ? String(tx.transacted_at).slice(0, 10) : null);
-        const amount   = Math.round(Math.abs(tx.amount)); // tx.amount and payments.amount are both cents
+        const amount   = Math.round(Math.abs(tx.amount)) / 100;
        updateTx.run(created.id, tx.id, userId);
        if (paidDate) insertPayment.run(created.id, amount, paidDate, tx.id);
      }
--- a/services/trackerService.js
+++ b/services/trackerService.js
@ -1,14 +1,14 @@
 'use strict';

 const { getDb } = require('../db/database');
-const { buildTrackerRow, getCycleRange, resolveDueDate } = require('./statusService');
+const { buildTrackerRow, getCycleRange, resolveDueDate, roundMoney } = require('./statusService');
 const { getUserSettings } = require('./userSettings');
 const { computeBalanceDelta, applyBalanceDelta } = require('./billsService');
 const { computeAmountSuggestion } = require('./amountSuggestionService');
 const { accountingActiveSql } = require('./paymentAccountingService');
 const { normalizeMerchant } = require('./subscriptionService');
 const { localDateString } = require('../utils/dates');
-const { sumMoney, roundMoney, fromCents } = require('../utils/money');
+const { sumMoney } = require('../utils/money');

 const DEFAULT_PENDING_DAYS = 3;

@ -116,9 +116,9 @@ function buildBankTracking(db, userId, year, month) {
  `).get(year, month, start, end, userId);

  const balance   = roundMoney(account.balance / 100);
-  const pending   = fromCents(pendingRow.pending_total);
+  const pending   = roundMoney(pendingRow.pending_total);
  const effective = roundMoney(balance - pending);
-  const unpaid    = fromCents(unpaidRow.unpaid_total);
+  const unpaid    = roundMoney(unpaidRow.unpaid_total);

  return {
    enabled:           true,
@ -250,7 +250,7 @@ function fetchSparklines(db, billIds) {
  const out = {};
  for (const r of rows) {
    if (!out[r.bill_id]) out[r.bill_id] = [];
-    out[r.bill_id].push(fromCents(r.total));
+    out[r.bill_id].push(r.total);
  }
  return out;
 }
@ -357,7 +357,7 @@ function applyAutopaySuggestions(db, bill, payments, mbs, year, month, todayStr,
  if (dismissedSuggestions.has(bill.id)) return null;
  return {
    bill_id: bill.id,
-    amount: fromCents(suggestedAmount),
+    amount: suggestedAmount,
    paid_date: dueDate,
    method: 'autopay',
  };
@ -389,7 +389,7 @@ function buildThreeMonthTrend(db, userId, year, month, end, currentMonthPaid) {
      year: date.getFullYear(),
      month: date.getMonth() + 1,
      key: monthKey,
-      payment: fromCents(monthlyPaymentsMap.get(monthKey) || 0),
+      payment: parseFloat(monthlyPaymentsMap.get(monthKey) || 0),
    });
  }

@ -455,13 +455,13 @@ function getTracker(userId, query = {}, now = new Date()) {
    const row = buildTrackerRow(billForStatus, payments, year, month, todayStr, rowOptions);
    if (!row) return null;

-    row.expected_amount = fromCents(bill.expected_amount);
-    row.actual_amount = mbs?.actual_amount != null ? fromCents(mbs.actual_amount) : null;
+    row.expected_amount = bill.expected_amount;
+    row.actual_amount = mbs?.actual_amount ?? null;
    row.monthly_notes = mbs?.notes ?? null;
    row.is_skipped = !!(mbs?.is_skipped);
    row.snoozed_until = mbs?.snoozed_until ?? null;
    if (autopaySuggestion) row.autopay_suggestion = autopaySuggestion;
-    row.previous_month_paid = fromCents(prevMonthPayments[bill.id] || 0);
+    row.previous_month_paid = prevMonthPayments[bill.id] || 0;
    row.amount_suggestion = computeAmountSuggestion(db, bill.id, year, month);
    return row;
  }).filter(Boolean);
@ -476,13 +476,6 @@ function getTracker(userId, query = {}, now = new Date()) {
    WHERE user_id = ? AND year = ? AND month = ?
  `).get(userId, year, month);

-  if (startingAmounts) {
-    startingAmounts.first_amount = fromCents(startingAmounts.first_amount);
-    startingAmounts.fifteenth_amount = fromCents(startingAmounts.fifteenth_amount);
-    startingAmounts.other_amount = fromCents(startingAmounts.other_amount);
-    startingAmounts.combined_amount = fromCents(startingAmounts.combined_amount);
-  }
-
  const dayOfMonth = now.getDate();
  const activeRemainingPeriod = dayOfMonth < 15 ? '1st' : '15th';
  const periodRows = activeRows.filter(r => r.bucket === activeRemainingPeriod);
@ -641,7 +634,7 @@ function getUpcomingBills(userId, query = {}, now = new Date()) {
        name: bill.name,
        category_name: bill.category_name,
        due_date: dueDate,
-        expected_amount: row.expected_amount,
+        expected_amount: bill.expected_amount,
        status: row.status,
        days_until_due: Math.floor((new Date(`${dueDate}T00:00:00`) - new Date(`${todayStr}T00:00:00`)) / 86400000),
      });
--- a/services/transactionMatchService.js
+++ b/services/transactionMatchService.js
@ -10,7 +10,7 @@ const {
  decorateTransaction,
  getTransactionForUser,
 } = require('./transactionService');
-const { serializePayment } = require('./paymentValidation');
+const { roundMoney } = require('../utils/money');

 const MATCH_PAYMENT_SOURCE = 'transaction_match';
 const MATCH_PAYMENT_METHOD = 'transaction_match';
@ -76,7 +76,7 @@ function paymentAmountForTransaction(transaction) {
      'amount',
    );
  }
-  return Math.round(Math.abs(cents)); // tx.amount and payments.amount are both cents
+  return Math.round(Math.abs(cents)) / 100;
 }

 function getActivePaymentForTransaction(db, userId, transactionId) {
@ -109,7 +109,7 @@ function restorePaymentBalance(db, payment) {
  const bill = db.prepare('SELECT id, current_balance FROM bills WHERE id = ?').get(payment.bill_id);
  if (bill?.current_balance == null) return;

-  const restored = Math.max(0, Number(bill.current_balance) - Number(payment.balance_delta)); // cents, exact integer arithmetic
+  const restored = Math.max(0, roundMoney(Number(bill.current_balance) - Number(payment.balance_delta)));
  // Clear interest_accrued_month when reversing a payment that charged interest,
  // so the re-applied payment can accrue interest fresh.
  db.prepare(`
@ -220,7 +220,7 @@ function unlinkPaymentForTransaction(db, userId, transactionId) {
      SET deleted_at = datetime('now'), updated_at = datetime('now')
      WHERE id = ?
    `).run(existingPayment.id);
-    return { ...serializePayment(existingPayment), deleted: true };
+    return { ...existingPayment, deleted: true };
  }

  db.prepare(`
@ -228,14 +228,14 @@ function unlinkPaymentForTransaction(db, userId, transactionId) {
    SET transaction_id = NULL, updated_at = datetime('now')
    WHERE id = ?
  `).run(existingPayment.id);
-  return { ...serializePayment(existingPayment), unlinked: true };
+  return { ...existingPayment, unlinked: true };
 }

 function responseForTransaction(db, userId, transactionId, paymentId = null, extra = {}) {
  return {
    success: true,
    transaction: decorateTransaction(getTransactionForUser(db, userId, transactionId)),
-    payment: serializePayment(getPaymentForResponse(db, userId, paymentId)),
+    payment: getPaymentForResponse(db, userId, paymentId),
    ...extra,
  };
 }
--- a/services/userDbImportService.js
+++ b/services/userDbImportService.js
@ -7,7 +7,6 @@ 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 MAX_SQLITE_BYTES = 50 * 1024 * 1024;
 const SESSION_TTL_HOURS = 24;
@ -132,28 +131,7 @@ function sanitizeCategory(row) {
  };
 }

-/**
- * Convert a money value from a source export to integer cents.
- * Pre-v1.03 exports store dollars (REAL); post-v1.03 exports already store
- * integer cents. Applying toCents() to a cents value would multiply it ×100,
- * so the caller detects the source's unit via its schema_migrations table.
- */
-function importMoney(value, sourceIsCents) {
-  if (value === null || value === undefined) return null;
-  return sourceIsCents ? Math.round(Number(value)) : toCents(value);
-}
-
-/** True when the source DB already stores money in integer cents (v1.03+). */
-function sourceUsesCents(src) {
-  try {
-    if (!tableNames(src).has('schema_migrations')) return false;
-    return !!src.prepare("SELECT 1 FROM schema_migrations WHERE version = 'v1.03'").get();
-  } catch {
-    return false;
-  }
-}
-
-function sanitizeBill(row, sourceIsCents) {
+function sanitizeBill(row) {
  const name = cleanText(row.name, 160);
  const dueDay = toInt(row.due_day);
  if (!name || dueDay < 1 || dueDay > 31) return null;
@ -171,7 +149,7 @@ function sanitizeBill(row, sourceIsCents) {
    due_day: dueDay,
    override_due_date: cleanText(row.override_due_date, 32),
    bucket: dueDay <= 14 ? '1st' : '15th',
-    expected_amount: importMoney(Math.max(0, toNumber(row.expected_amount, 0) ?? 0), sourceIsCents),
+    expected_amount: Math.max(0, toNumber(row.expected_amount, 0) ?? 0),
    interest_rate: interestRate == null || interestRate < 0 || interestRate > 100 ? null : interestRate,
    billing_cycle: VALID_BILLING_CYCLES.has(row.billing_cycle) ? row.billing_cycle : billingCycleForCycleType(normalizedCycleType),
    cycle_type: normalizedCycleType,
@ -189,7 +167,7 @@ function sanitizeBill(row, sourceIsCents) {
  };
 }

-function sanitizePayment(row, validBillIds, sourceIsCents) {
+function sanitizePayment(row, validBillIds) {
  const billId = toInt(row.bill_id);
  const amount = toNumber(row.amount);
  const paidDate = cleanDate(row.paid_date);
@ -198,7 +176,7 @@ function sanitizePayment(row, validBillIds, sourceIsCents) {
  return {
    old_id: toInt(row.id),
    bill_id: billId,
-    amount: importMoney(amount, sourceIsCents),
+    amount,
    paid_date: paidDate,
    method: cleanText(row.method, 120),
    notes: cleanText(row.notes, 2000),
@ -209,7 +187,7 @@ function sanitizePayment(row, validBillIds, sourceIsCents) {
  };
 }

-function sanitizeMonthlyState(row, validBillIds, sourceIsCents) {
+function sanitizeMonthlyState(row, validBillIds) {
  const billId = toInt(row.bill_id);
  const year = toInt(row.year);
  const month = toInt(row.month);
@ -220,7 +198,7 @@ function sanitizeMonthlyState(row, validBillIds, sourceIsCents) {
    bill_id: billId,
    year,
    month,
-    actual_amount: actual == null || actual < 0 ? null : importMoney(actual, sourceIsCents),
+    actual_amount: actual == null || actual < 0 ? null : actual,
    notes: cleanText(row.notes, 2000),
    is_skipped: toInt(row.is_skipped, 0) ? 1 : 0,
    created_at: cleanText(row.created_at, 32),
@ -228,7 +206,7 @@ function sanitizeMonthlyState(row, validBillIds, sourceIsCents) {
  };
 }

-function sanitizeMonthlyStartingAmounts(row, sourceIsCents) {
+function sanitizeMonthlyStartingAmounts(row) {
  const year = toInt(row.year);
  const month = toInt(row.month);
  if (year < 2000 || year > 2100 || month < 1 || month > 12) return null;
@ -236,9 +214,9 @@ function sanitizeMonthlyStartingAmounts(row, sourceIsCents) {
    old_id: toInt(row.id),
    year,
    month,
-    first_amount: importMoney(Math.max(0, toNumber(row.first_amount, 0) ?? 0), sourceIsCents),
-    fifteenth_amount: importMoney(Math.max(0, toNumber(row.fifteenth_amount, 0) ?? 0), sourceIsCents),
-    other_amount: importMoney(Math.max(0, toNumber(row.other_amount, 0) ?? 0), sourceIsCents),
+    first_amount: Math.max(0, toNumber(row.first_amount, 0) ?? 0),
+    fifteenth_amount: Math.max(0, toNumber(row.fifteenth_amount, 0) ?? 0),
+    other_amount: Math.max(0, toNumber(row.other_amount, 0) ?? 0),
    notes: cleanText(row.notes, 2000),
    created_at: cleanText(row.created_at, 32),
    updated_at: cleanText(row.updated_at, 32),
@ -256,25 +234,23 @@ function readExportData(src) {
  }

  const metadata = parseMetadata(src);
-  // Pre-v1.03 exports store money in dollars; v1.03+ exports store integer cents.
-  const sourceIsCents = sourceUsesCents(src);
  const categories = selectKnown(src, 'categories', ['id', 'name', 'created_at', 'updated_at'])
    .map(sanitizeCategory).filter(Boolean);
  const bills = selectKnown(src, 'bills', [
    'id', 'name', 'category_id', 'due_day', 'override_due_date', 'bucket', 'expected_amount', 'interest_rate',
    'billing_cycle', 'autopay_enabled', 'autodraft_status', 'website', 'username', 'account_info', 'has_2fa',
    'active', 'notes', 'created_at', 'updated_at',
-  ]).map(row => sanitizeBill(row, sourceIsCents)).filter(Boolean);
+  ]).map(sanitizeBill).filter(Boolean);
  const validBillIds = new Set(bills.map(b => b.old_id).filter(Boolean));
  const payments = selectKnown(src, 'payments', [
    'id', 'bill_id', 'amount', 'paid_date', 'method', 'notes', 'payment_source', 'transaction_id', 'created_at', 'updated_at',
  ])
-    .map(row => sanitizePayment(row, validBillIds, sourceIsCents)).filter(Boolean);
+    .map(row => sanitizePayment(row, validBillIds)).filter(Boolean);
  const monthlyState = selectKnown(src, 'monthly_bill_state', ['id', 'bill_id', 'year', 'month', 'actual_amount', 'notes', 'is_skipped', 'created_at', 'updated_at'])
-    .map(row => sanitizeMonthlyState(row, validBillIds, sourceIsCents)).filter(Boolean);
+    .map(row => sanitizeMonthlyState(row, validBillIds)).filter(Boolean);
  const monthlyStartingAmounts = names.has('monthly_starting_amounts')
    ? selectKnown(src, 'monthly_starting_amounts', ['id', 'year', 'month', 'first_amount', 'fifteenth_amount', 'other_amount', 'notes', 'created_at', 'updated_at'])
-      .map(row => sanitizeMonthlyStartingAmounts(row, sourceIsCents)).filter(Boolean)
+      .map(sanitizeMonthlyStartingAmounts).filter(Boolean)
    : [];
  const notes = names.has('notes')
    ? selectKnown(src, 'notes', ['type', 'bill_id', 'payment_id', 'monthly_state_id', 'year', 'month', 'notes'])
--- a/tests/billReorder.test.js
+++ b/tests/billReorder.test.js
@ -20,7 +20,7 @@ function createUser(db, suffix) {
 function createBill(db, userId, name, dueDay) {
  return db.prepare(`
    INSERT INTO bills (user_id, name, due_day, expected_amount)
-    VALUES (?, ?, ?, 2500)
+    VALUES (?, ?, ?, 25)
  `).run(userId, name, dueDay).lastInsertRowid;
 }

--- a/tests/calendarFeedService.test.js
+++ b/tests/calendarFeedService.test.js
@ -36,7 +36,7 @@ function createBill(db, userId, overrides = {}) {
    userId,
    overrides.name || 'Water, Power; Internet',
    overrides.due_day || 15,
-    overrides.expected_amount || 12345,
+    overrides.expected_amount || 123.45,
    overrides.cycle_type || 'monthly',
    overrides.cycle_day || '1',
    overrides.billing_cycle || 'monthly',
--- a/tests/statusService.test.js
+++ b/tests/statusService.test.js
@ -82,8 +82,8 @@ test('tracker rows are skipped when a bill does not occur in the requested month

 test('tracker rows cap due math when a payment exceeds the amount due', () => {
  const row = buildTrackerRow(
-    bill({ expected_amount: 10000 }),
-    [{ amount: 12500, paid_date: '2026-05-10' }],
+    bill({ expected_amount: 100 }),
+    [{ amount: 125, paid_date: '2026-05-10' }],
    2026,
    5,
    '2026-05-16',
--- a/tests/subscriptionService.test.js
+++ b/tests/subscriptionService.test.js
@ -58,7 +58,7 @@ function createBill(db, userId, overrides = {}) {
    userId,
    overrides.name || 'Netflix',
    overrides.due_day || 8,
-    overrides.expected_amount ?? 1599,
+    overrides.expected_amount ?? 15.99,
    overrides.is_subscription ?? 1,
    overrides.cycle_type || 'monthly',
    overrides.billing_cycle || 'monthly',
@ -97,7 +97,7 @@ test('existing tracked bills are recommended for linking instead of tracking aga
  const billId = createBill(db, userId, {
    name: 'Netflix',
    due_day: 12,
-    expected_amount: 1599,
+    expected_amount: 15.99,
    is_subscription: 1,
  });
  createTransaction(db, userId, {
--- a/tests/transactionMatchService.test.js
+++ b/tests/transactionMatchService.test.js
@ -32,7 +32,7 @@ function createUser(db, suffix) {
 function createBill(db, userId, name = 'City Water') {
  return db.prepare(`
    INSERT INTO bills (user_id, name, due_day, expected_amount)
-    VALUES (?, ?, 16, 8500)
+    VALUES (?, ?, 16, 85)
  `).run(userId, name).lastInsertRowid;
 }

@ -68,7 +68,7 @@ function createManualPayment(db, billId, overrides = {}) {
    VALUES (?, ?, ?, ?, ?, ?)
  `).run(
    billId,
-    overrides.amount ?? 8500,
+    overrides.amount ?? 85,
    overrides.paid_date || '2026-05-16',
    overrides.method || 'manual',
    overrides.payment_source || 'manual',
@ -237,7 +237,7 @@ test('transaction match payments cannot be edited, deleted, or restored through
  assert.equal(updateRes.status, 409);

  let payment = db.prepare('SELECT amount, paid_date, method, payment_source, transaction_id, deleted_at FROM payments WHERE id = ?').get(matched.payment.id);
-  assert.equal(payment.amount, 8500);
+  assert.equal(payment.amount, 85);
  assert.equal(payment.paid_date, '2026-05-16');
  assert.equal(payment.method, 'transaction_match');
  assert.equal(payment.payment_source, 'transaction_match');
@ -387,7 +387,7 @@ test('manual payment history remains visible and suppresses duplicate suggestion
  const userId = createUser(db, 'manual-history');
  const billId = createBill(db, userId, 'Internet');
  const manualPaymentId = createManualPayment(db, billId, {
-    amount: 6500,
+    amount: 65,
    notes: 'Paid from checking',
  });
  const transactionId = createTransaction(db, userId, {
@ -427,7 +427,7 @@ test('bank-backed match overrides same-cycle manual tracker payment but keeps it
  const userId = createUser(db, 'bank-override');
  const billId = createBill(db, userId, 'Internet Override');
  const manualPaymentId = createManualPayment(db, billId, {
-    amount: 8500,
+    amount: 85,
    notes: 'Marked paid while waiting for bank clear',
  });
  const transactionId = createTransaction(db, userId, {