diff --git a/api/src/api/v1/expense_item.py b/api/src/api/v1/expense_item.py
index 23f2a91..27ec439 100644
--- a/api/src/api/v1/expense_item.py
+++ b/api/src/api/v1/expense_item.py
@@ -4,9 +4,10 @@ from sqlalchemy.ext.asyncio import AsyncSession
 
 from src.services.expense_item_service import ExpenseItemService
 from src.db.models.app_user import AppUser
-from src.api.v1.deps import require_admin
+from src.api.v1.deps import require_admin, require_executor
 from src.db.session import get_db
 from src.domain.schemas import (
+    BaseListResponse,
     BaseSingleResponse,
     ExpenseItemResponseSchema,
 )
@@ -33,3 +34,20 @@ async def get_expense_item_by_id(
         message="Запись Expense Item",
         result=ExpenseItemResponseSchema.model_validate(result),
     )
+
+
+@router.get("/", response_model=BaseListResponse[ExpenseItemResponseSchema])
+async def get_expense_item_by_id(
+    db: AsyncSession = Depends(get_db),
+    current_user: AppUser = Depends(require_executor),
+    r_start: bool | None = None,
+):
+    """Получение записей expense item"""
+    service = ExpenseItemService(db)
+    result = await service.get_list(r_start=r_start)
+
+    return BaseListResponse(
+        success=True,
+        message="Запись Expense Item",
+        result=[ExpenseItemResponseSchema.model_validate(el) for el in result],
+    )
diff --git a/api/src/repository/expense_item_repository.py b/api/src/repository/expense_item_repository.py
index 99e9ed8..7b109e6 100644
--- a/api/src/repository/expense_item_repository.py
+++ b/api/src/repository/expense_item_repository.py
@@ -11,3 +11,11 @@ class ExpenseItemRepository:
     async def get(self, item_id: int) -> ExpenseItem | None:
         query = select(ExpenseItem).where(ExpenseItem.id == item_id).limit(1)
         return (await self.db.execute(query)).scalar_one_or_none()
+    
+    async def get_list(self, r_start: bool | None = None) -> list[ExpenseItem]:
+        where = []
+        if r_start is not None:
+            where.append(ExpenseItem.item_id.startswith("R"))
+
+        query = select(ExpenseItem).where(*where)
+        return (await self.db.execute(query)).scalars().all()
diff --git a/api/src/services/expense_item_service.py b/api/src/services/expense_item_service.py
index bda4eeb..e3982d8 100644
--- a/api/src/services/expense_item_service.py
+++ b/api/src/services/expense_item_service.py
@@ -10,7 +10,17 @@ class ExpenseItemService:
     def __init__(self, db: AsyncSession):
         self.repo = ExpenseItemRepository(db)
 
-    async def get(self, item_id: int, user: AppUser | None = None) -> ExpenseItem | None:
+    async def get(
+            self, 
+            item_id: int, 
+            user: AppUser | None = None,
+    ) -> ExpenseItem | None:
         if not user or user.role_id == UserRoleEnum.ADMIN:
             return await self.repo.get(item_id=item_id)
         return None
+
+    async def get_list(
+            self, 
+            r_start: bool | None = None,
+    ) -> list[ExpenseItem]:
+        return await self.repo.get_list(r_start=r_start)
diff --git a/api/tests/integration/test_expense_item.py b/api/tests/integration/test_expense_item.py
index 38760cd..f033a19 100644
--- a/api/tests/integration/test_expense_item.py
+++ b/api/tests/integration/test_expense_item.py
@@ -29,4 +29,29 @@ def test_expense_item_get_executor(client, isp_tokens, auth_headers):
         "/api/v1/expense-item/1",
         headers=auth_headers(isp_tokens),
     )
-    assert response.status_code == 403
\ No newline at end of file
+    assert response.status_code == 403
+
+
+def test_expense_item_list(client, isp_tokens, auth_headers):
+    response = client.get(
+        "/api/v1/expense-item/",
+        headers=auth_headers(isp_tokens),
+    )
+    assert response.status_code == 200
+    result = response.json()
+    assert result["success"] is True
+    assert isinstance(result["result"], list)
+    assert len(result["result"]) != 0
+
+
+def test_expense_item_list_r_start(client, isp_tokens, auth_headers):
+    response = client.get(
+        "/api/v1/expense-item/?r_start=true",
+        headers=auth_headers(isp_tokens),
+    )
+    assert response.status_code == 200
+    result = response.json()
+    assert result["success"] is True
+    assert isinstance(result["result"], list)
+    assert len(result["result"]) != 0
+    assert all([el["item_id"].startswith("R") for el in result["result"]])
\ No newline at end of file