diff --git a/api/alembic/versions/0011_vgo_assignment.py b/api/alembic/versions/0011_vgo_assignment.py
new file mode 100644
index 0000000..1339b0b
--- /dev/null
+++ b/api/alembic/versions/0011_vgo_assignment.py
@@ -0,0 +1,60 @@
+"""Хранение назначения строк ОСВ правилам по версии консолидации."""
+
+import sqlalchemy as sa
+from sqlalchemy.dialects import postgresql
+
+from alembic import op
+from src.models.base import SCHEMA
+
+revision = "0011_vgo_assignment"
+down_revision = "0010_dbml_v5_23"
+branch_labels = None
+depends_on = None
+
+
+def upgrade() -> None:
+    op.create_table(
+        "vgo_assignment",
+        sa.Column("id", postgresql.UUID(as_uuid=True), primary_key=True),
+        sa.Column("consolidation_version_id", postgresql.UUID(as_uuid=True), nullable=False),
+        sa.Column(
+            "statement_type",
+            postgresql.ENUM("balance", "income", name="statement_type", schema=SCHEMA, create_type=False),
+            nullable=False,
+        ),
+        sa.Column("osv_entry_id", postgresql.UUID(as_uuid=True), nullable=False),
+        sa.Column("rule_id", postgresql.UUID(as_uuid=True)),
+        sa.Column("action", sa.String(), nullable=False),
+        sa.Column("is_exclude", sa.Boolean(), server_default=sa.text("false"), nullable=False),
+        sa.Column("created_by", postgresql.UUID(as_uuid=True)),
+        sa.Column("created_at", sa.DateTime(timezone=True), server_default=sa.text("now()"), nullable=False),
+        sa.Column("updated_by", postgresql.UUID(as_uuid=True)),
+        sa.Column("updated_at", sa.DateTime(timezone=True)),
+        sa.ForeignKeyConstraint(
+            ["consolidation_version_id"], [f"{SCHEMA}.consolidation_version.id"], name="fk_vgo_assignment_version"
+        ),
+        sa.ForeignKeyConstraint(["osv_entry_id"], [f"{SCHEMA}.osv_entry.id"], name="fk_vgo_assignment_entry"),
+        sa.ForeignKeyConstraint(["rule_id"], [f"{SCHEMA}.elimination_rule.id"], name="fk_vgo_assignment_rule"),
+        sa.ForeignKeyConstraint(["created_by"], [f"{SCHEMA}.app_user.id"], name="fk_vgo_assignment_created_by"),
+        sa.ForeignKeyConstraint(["updated_by"], [f"{SCHEMA}.app_user.id"], name="fk_vgo_assignment_updated_by"),
+        sa.CheckConstraint("action IN ('ASSIGN', 'UNASSIGNED')", name="ck_vgo_assignment_action_values"),
+        sa.CheckConstraint(
+            "(action = 'ASSIGN' AND rule_id IS NOT NULL) OR (action = 'UNASSIGNED' AND rule_id IS NULL)",
+            name="ck_vgo_assignment_action_rule_consistency",
+        ),
+        schema=SCHEMA,
+    )
+    op.create_index(
+        "uq_vgo_assignment_version_type_entry",
+        "vgo_assignment",
+        ["consolidation_version_id", "statement_type", "osv_entry_id"],
+        unique=True,
+        schema=SCHEMA,
+    )
+    op.create_index("ix_vgo_assignment_osv_entry_id", "vgo_assignment", ["osv_entry_id"], schema=SCHEMA)
+
+
+def downgrade() -> None:
+    op.drop_index("ix_vgo_assignment_osv_entry_id", table_name="vgo_assignment", schema=SCHEMA)
+    op.drop_index("uq_vgo_assignment_version_type_entry", table_name="vgo_assignment", schema=SCHEMA)
+    op.drop_table("vgo_assignment", schema=SCHEMA)