diff --git a/tests/billMerchantRuleService.test.js b/tests/billMerchantRuleService.test.js
new file mode 100644
index 0000000..85ef9f5
--- /dev/null
+++ b/tests/billMerchantRuleService.test.js
@@ -0,0 +1,67 @@
+'use strict';
+
+// Phase 1 — billMerchantRuleService.syncBillPaymentsFromSimplefin is a money-
+// CREATING path: it turns matching unmatched bank transactions into payments
+// (payment_source='provider_sync'). Untested until now. Pins: a rule-matched
+// transaction becomes exactly one payment (amount in cents, tx marked matched),
+// it's idempotent (re-running creates no duplicate — match-status filter + the
+// UNIQUE(transaction_id) index), and a non-matching transaction is left alone.
+const test = require('node:test');
+const assert = require('node:assert/strict');
+const os = require('node:os');
+const path = require('node:path');
+const fs = require('node:fs');
+
+const dbPath = path.join(os.tmpdir(), `bill-tracker-merchantrule-${process.pid}.sqlite`);
+process.env.DB_PATH = dbPath;
+
+const { getDb, closeDb } = require('../db/database');
+const { addMerchantRule, syncBillPaymentsFromSimplefin } = require('../services/billMerchantRuleService');
+
+let db, userId, billId;
+const insertTx = (payee, amountCents, postedDate) => db.prepare(`
+  INSERT INTO transactions (user_id, source_type, amount, payee, posted_date, match_status, ignored, pending)
+  VALUES (?, 'simplefin', ?, ?, ?, 'unmatched', 0, 0)
+`).run(userId, amountCents, payee, postedDate).lastInsertRowid;
+const activePayments = () => db.prepare("SELECT * FROM payments WHERE bill_id = ? AND deleted_at IS NULL").all(billId);
+
+test.before(() => {
+  db = getDb();
+  userId = db.prepare("INSERT INTO users (username, password_hash, role, active) VALUES ('sync-user','x','user',1)").run().lastInsertRowid;
+  billId = db.prepare("INSERT INTO bills (user_id, name, due_day, expected_amount, current_balance, interest_rate, active) VALUES (?, 'Netflix', 15, 1500, 50000, 0, 1)").run(userId).lastInsertRowid;
+  addMerchantRule(db, userId, billId, 'netflix');
+});
+test.after(() => {
+  closeDb();
+  for (const s of ['', '-wal', '-shm']) { try { fs.rmSync(dbPath + s); } catch {} }
+});
+
+test('a rule-matched unmatched transaction becomes exactly one provider_sync payment', () => {
+  const txId = insertTx('NETFLIX', -1500, '2026-07-15'); // $15 charge (cents, negative = money out)
+  const result = syncBillPaymentsFromSimplefin(db, userId, billId);
+  assert.equal(result.added, 1, 'one payment created');
+
+  const pays = activePayments();
+  assert.equal(pays.length, 1);
+  assert.equal(pays[0].amount, 1500, 'amount stored in cents');
+  assert.equal(pays[0].payment_source, 'provider_sync');
+  assert.equal(pays[0].transaction_id, txId, 'linked to the source transaction');
+
+  const tx = db.prepare('SELECT match_status, matched_bill_id FROM transactions WHERE id = ?').get(txId);
+  assert.equal(tx.match_status, 'matched', 'transaction marked matched');
+  assert.equal(tx.matched_bill_id, billId);
+});
+
+test('re-running is idempotent — no duplicate payment', () => {
+  const result = syncBillPaymentsFromSimplefin(db, userId, billId);
+  assert.equal(result.added, 0, 'nothing new to add on a second sync');
+  assert.equal(activePayments().length, 1, 'still exactly one payment');
+});
+
+test('a non-matching transaction is left untouched', () => {
+  const spotifyTx = insertTx('SPOTIFY USA', -999, '2026-07-16');
+  const result = syncBillPaymentsFromSimplefin(db, userId, billId);
+  assert.equal(result.added, 0, 'Spotify does not match the netflix rule');
+  assert.equal(activePayments().length, 1);
+  assert.equal(db.prepare('SELECT match_status FROM transactions WHERE id = ?').get(spotifyTx).match_status, 'unmatched', 'left unmatched');
+});
diff --git a/tests/spendingService.test.js b/tests/spendingService.test.js
new file mode 100644
index 0000000..01598f5
--- /dev/null
+++ b/tests/spendingService.test.js
@@ -0,0 +1,51 @@
+'use strict';
+
+// Phase 1 — spendingService budgets were untested. Pins the dollars↔cents
+// round-trip and the set/update/clear semantics of setSpendingBudget /
+// getSpendingBudgets (getSpendingSummary's gating is separately reconciled
+// against the Tracker in tests/reconciliation.test.js).
+const test = require('node:test');
+const assert = require('node:assert/strict');
+const os = require('node:os');
+const path = require('node:path');
+const fs = require('node:fs');
+
+const dbPath = path.join(os.tmpdir(), `bill-tracker-spendsvc-${process.pid}.sqlite`);
+process.env.DB_PATH = dbPath;
+
+const { getDb, closeDb } = require('../db/database');
+const { setSpendingBudget, getSpendingBudgets } = require('../services/spendingService');
+
+let db, userId, catId;
+const rawCents = () => db.prepare('SELECT amount FROM spending_budgets WHERE user_id=? AND category_id=? AND year=2026 AND month=7').get(userId, catId)?.amount;
+
+test.before(() => {
+  db = getDb();
+  userId = db.prepare("INSERT INTO users (username, password_hash, role, active) VALUES ('spend-user','x','user',1)").run().lastInsertRowid;
+  catId = db.prepare("INSERT INTO categories (user_id, name, spending_enabled) VALUES (?, 'Groceries', 1)").run(userId).lastInsertRowid;
+});
+test.after(() => {
+  closeDb();
+  for (const s of ['', '-wal', '-shm']) { try { fs.rmSync(dbPath + s); } catch {} }
+});
+
+test('setSpendingBudget stores cents and getSpendingBudgets returns dollars', () => {
+  setSpendingBudget(db, userId, catId, 2026, 7, 200);
+  assert.equal(rawCents(), 20000, 'stored as integer cents');
+  const budgets = getSpendingBudgets(db, userId, 2026, 7);
+  assert.deepEqual(budgets, [{ category_id: catId, amount: 200, category_name: 'Groceries' }], 'returned in dollars');
+});
+
+test('setting the same category again updates in place (ON CONFLICT), no duplicate row', () => {
+  setSpendingBudget(db, userId, catId, 2026, 7, 350.50);
+  assert.equal(rawCents(), 35050);
+  const budgets = getSpendingBudgets(db, userId, 2026, 7);
+  assert.equal(budgets.length, 1, 'still one budget row for the category/month');
+  assert.equal(budgets[0].amount, 350.5);
+});
+
+test('setting null clears the budget', () => {
+  setSpendingBudget(db, userId, catId, 2026, 7, null);
+  assert.equal(rawCents(), undefined, 'row deleted');
+  assert.deepEqual(getSpendingBudgets(db, userId, 2026, 7), []);
+});