diff --git a/api/src/models/__init__.py b/api/src/models/__init__.py
index faac666..8071b68 100644
--- a/api/src/models/__init__.py
+++ b/api/src/models/__init__.py
@@ -1,8 +1,12 @@
-"""ORM-модели. Источник истины — docs/model/data-model-v5.13.dbml; заполняется в Срезе 0."""
+"""ORM-модели. Источник истины — docs/model/data-model-v5.13.dbml; заполняется в Срезе 0.
 
+Импорт всех модулей моделей обязателен: он регистрирует таблицы в `Base.metadata` (create_all, alembic).
+"""
+
+from . import access, accounting, directories
 from .base import Base, UUIDPrimaryMixin
 
 #: Версия DBML, которой соответствуют модели (сверяется с шапкой DBML в check_dbml_vs_orm).
 DBML_VERSION = "5.13"
 
-__all__ = ["DBML_VERSION", "Base", "UUIDPrimaryMixin"]
+__all__ = ["DBML_VERSION", "Base", "UUIDPrimaryMixin", "access", "accounting", "directories"]
diff --git a/api/src/models/access.py b/api/src/models/access.py
new file mode 100644
index 0000000..cf8f275
--- /dev/null
+++ b/api/src/models/access.py
@@ -0,0 +1,75 @@
+"""Часть 02 DBML v5.13 «Пользователи и доступ»: пользователи, роли, права как данные (`effective_permissions`)."""
+
+import datetime
+import uuid
+
+from sqlalchemy import Boolean, DateTime, ForeignKey, Index, String, Text, text
+from sqlalchemy.dialects.postgresql import UUID
+from sqlalchemy.orm import Mapped, mapped_column
+
+from .base import Base, UUIDPrimaryMixin
+from .enums import BusinessSegment, PermissionAction, PermissionObject, pg_enum
+
+
+class AppUser(UUIDPrimaryMixin, Base):
+    """Пользователь; аутентификация внешняя (JWT РАИСА, email → `app_user`)."""
+
+    __tablename__ = "app_user"
+
+    external_id: Mapped[str | None] = mapped_column(String, unique=True)
+    email: Mapped[str | None] = mapped_column(String, unique=True)
+    full_name: Mapped[str] = mapped_column(String, nullable=False)
+    employee_no: Mapped[str | None] = mapped_column(String)
+    regional_office_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("regional_office.id"), nullable=False
+    )
+    business_segment: Mapped[BusinessSegment | None] = mapped_column(pg_enum("business_segment"))
+    is_active: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("true"))
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class Role(UUIDPrimaryMixin, Base):
+    """Роль; полномочия — через `role_permission`, код роли в бизнес-логике не проверяется."""
+
+    __tablename__ = "role"
+
+    code: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    name: Mapped[str] = mapped_column(String, nullable=False)
+    description: Mapped[str | None] = mapped_column(Text)
+    is_system: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    is_active: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("true"))
+
+
+class Permission(UUIDPrimaryMixin, Base):
+    """Справочник прав «объект × действие» (seed, привязан к коду)."""
+
+    __tablename__ = "permission"
+    __table_args__ = (Index("uq_permission_object_type_action", "object_type", "action", unique=True),)
+
+    code: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    object_type: Mapped[PermissionObject] = mapped_column(pg_enum("permission_object"), nullable=False)
+    action: Mapped[PermissionAction] = mapped_column(pg_enum("permission_action"), nullable=False)
+    name: Mapped[str] = mapped_column(String, nullable=False)
+    description: Mapped[str | None] = mapped_column(Text)
+
+
+class RolePermission(Base):
+    """Матрица доступов как данные; составной PK `(role_id, permission_id)`, суррогатного `id` нет."""
+
+    __tablename__ = "role_permission"
+
+    role_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("role.id"), primary_key=True)
+    permission_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("permission.id"), primary_key=True)
+    granted_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    granted_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class UserRole(UUIDPrimaryMixin, Base):
+    """Назначение ролей пользователю (M:N, current-state); история — `audit_event(USER_ROLE_CHANGE)`."""
+
+    __tablename__ = "user_role"
+    __table_args__ = (Index("uq_user_role_user_id_role_id", "user_id", "role_id", unique=True),)
+
+    user_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"), nullable=False)
+    role_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("role.id"), nullable=False)
diff --git a/api/src/models/accounting.py b/api/src/models/accounting.py
new file mode 100644
index 0000000..def7fd6
--- /dev/null
+++ b/api/src/models/accounting.py
@@ -0,0 +1,64 @@
+"""Часть 03 DBML v5.13 (учёт): план счетов и правила элиминации ВГО (Прил. 3/4 ТЗ как данные)."""
+
+import datetime
+import uuid
+
+from sqlalchemy import Boolean, Date, ForeignKey, Index, Integer, SmallInteger, String, Text, text
+from sqlalchemy.dialects.postgresql import UUID
+from sqlalchemy.orm import Mapped, mapped_column
+
+from .base import Base, UUIDPrimaryMixin
+from .enums import AccountKind, AccountRowType, StatementType, pg_enum
+
+
+class ChartOfAccount(UUIDPrimaryMixin, Base):
+    """План счетов; `code` — нормализованный (60.01, 76.07.1)."""
+
+    __tablename__ = "chart_of_account"
+
+    code: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    parent_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
+    name: Mapped[str] = mapped_column(String, nullable=False)
+    kind: Mapped[AccountKind | None] = mapped_column(pg_enum("account_kind"))
+    row_type: Mapped[AccountRowType] = mapped_column(pg_enum("account_row_type"), nullable=False)
+    is_off_balance: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+
+
+class EliminationRule(UUIDPrimaryMixin, Base):
+    """Правило элиминации (Прил. 3 — ББ, Прил. 4 — ОФР), версионируется; состав счетов — `elimination_rule_account`."""
+
+    __tablename__ = "elimination_rule"
+    __table_args__ = (
+        Index(
+            "uq_elimination_rule_statement_type_rule_no_version_no",
+            "statement_type",
+            "rule_no",
+            "version_no",
+            unique=True,
+        ),
+    )
+
+    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
+    rule_no: Mapped[int] = mapped_column(SmallInteger, nullable=False)
+    article_1_line: Mapped[str] = mapped_column(String, nullable=False)
+    article_2_line: Mapped[str] = mapped_column(String, nullable=False)
+    side_1: Mapped[str] = mapped_column(String, nullable=False)
+    measure: Mapped[str] = mapped_column(String, nullable=False)
+    elimination_mode: Mapped[str] = mapped_column(String, nullable=False)
+    vat_handling: Mapped[str | None] = mapped_column(String)
+    excise_adjust: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    comment: Mapped[str | None] = mapped_column(Text)
+    version_no: Mapped[int] = mapped_column(Integer, nullable=False)
+    valid_from: Mapped[datetime.date] = mapped_column(Date, nullable=False)
+    valid_to: Mapped[datetime.date | None] = mapped_column(Date)
+
+
+class EliminationRuleAccount(UUIDPrimaryMixin, Base):
+    """Счета и субсчета сторон правила; `is_excluded` — исключение внутри маски («76 кроме 76.7.1»)."""
+
+    __tablename__ = "elimination_rule_account"
+
+    rule_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("elimination_rule.id"), nullable=False)
+    company_no: Mapped[int] = mapped_column(SmallInteger, nullable=False)
+    account_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"), nullable=False)
+    is_excluded: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
diff --git a/api/src/models/base.py b/api/src/models/base.py
index 325b5bb..16839bc 100644
--- a/api/src/models/base.py
+++ b/api/src/models/base.py
@@ -1,14 +1,35 @@
+"""Базовый класс ORM: схема `dkb`, детерминированные имена ограничений и первичный ключ uuid."""
+
 import uuid
 
 from sqlalchemy import MetaData
 from sqlalchemy.dialects.postgresql import UUID
 from sqlalchemy.orm import DeclarativeBase, Mapped, declarative_mixin, mapped_column
 
+#: Схема PostgreSQL, в которой живёт вся модель данных (DBML v5.13).
+SCHEMA = "dkb"
+
+#: Стандартная схема имён SQLAlchemy. Нужна, чтобы ORM, миграция 0001 и `alembic autogenerate` давали одни и те же
+#: имена ограничений и `downgrade` был детерминирован. Для составных/partial-индексов, где конвенция даёт
+#: неоднозначное или слишком длинное имя (лимит PostgreSQL — 63 символа), имена задаются явно в `__table_args__`.
+NAMING_CONVENTION = {
+    "ix": "ix_%(column_0_label)s",
+    "uq": "uq_%(table_name)s_%(column_0_name)s",
+    "ck": "ck_%(table_name)s_%(constraint_name)s",
+    "fk": "fk_%(table_name)s_%(column_0_name)s_%(referred_table_name)s",
+    "pk": "pk_%(table_name)s",
+}
+
 
 class Base(DeclarativeBase):
-    metadata = MetaData(schema="dkb")
+    metadata = MetaData(schema=SCHEMA, naming_convention=NAMING_CONVENTION)
 
 
 @declarative_mixin
 class UUIDPrimaryMixin:
-    id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), primary_key=True, default=uuid.uuid4)
+    """`id uuid [pk]` из DBML: значение генерирует приложение (uuid4), серверного default в БД нет.
+
+    `sort_order=-1` — `id` первой колонкой, как в DBML (иначе колонки миксина идут после колонок класса).
+    """
+
+    id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), primary_key=True, default=uuid.uuid4, sort_order=-1)
diff --git a/api/src/models/directories.py b/api/src/models/directories.py
new file mode 100644
index 0000000..7b0f0a8
--- /dev/null
+++ b/api/src/models/directories.py
@@ -0,0 +1,169 @@
+"""Часть 01 DBML v5.13 «Справочники»: филиалы, ГК и ЮЛ (SCD4), алиасы, ГСК/ГСЗ (SCD2)."""
+
+import datetime
+import uuid
+
+from sqlalchemy import Boolean, Date, DateTime, ForeignKey, Index, String, text
+from sqlalchemy.dialects.postgresql import UUID
+from sqlalchemy.orm import Mapped, mapped_column
+
+from .base import Base, UUIDPrimaryMixin
+from .enums import EntityType, LeHistoryEvent, RelatedGroupKind, pg_enum
+
+
+class RegionalOffice(UUIDPrimaryMixin, Base):
+    """Филиал: ГО и региональные филиалы (DECISION-3: ГО — обычная запись с `is_head_office`)."""
+
+    __tablename__ = "regional_office"
+
+    name: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    is_head_office: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    is_active: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("true"))
+
+
+class CompanyGroup(UUIDPrimaryMixin, Base):
+    """ГК — текущее состояние (SCD4); история — `company_group_history`."""
+
+    __tablename__ = "company_group"
+
+    code: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    crm_id: Mapped[str | None] = mapped_column(String, unique=True)
+    name: Mapped[str] = mapped_column(String, nullable=False)
+    base_regional_office_id: Mapped[uuid.UUID | None] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("regional_office.id")
+    )
+    is_archived: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    valid_from: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class CompanyGroupHistory(UUIDPrimaryMixin, Base):
+    """Прошлые снимки ГК (SCD4)."""
+
+    __tablename__ = "company_group_history"
+    __table_args__ = (
+        Index("uq_company_group_history_company_group_id_valid_from", "company_group_id", "valid_from", unique=True),
+    )
+
+    company_group_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("company_group.id"), nullable=False
+    )
+    crm_id: Mapped[str | None] = mapped_column(String)
+    name: Mapped[str | None] = mapped_column(String)
+    base_regional_office_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True))
+    valid_from: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    valid_to: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    changed_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+
+
+class LegalEntity(UUIDPrimaryMixin, Base):
+    """Организация (ЮЛ/ИП) — текущее состояние (SCD4); `company_group_id IS NULL` = монозаёмщик."""
+
+    __tablename__ = "legal_entity"
+
+    inn: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    crm_id: Mapped[str | None] = mapped_column(String, unique=True)
+    entity_type: Mapped[EntityType | None] = mapped_column(pg_enum("entity_type"))
+    name: Mapped[str] = mapped_column(String, nullable=False)
+    company_group_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("company_group.id"))
+    regional_office_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("regional_office.id"))
+    close_date: Mapped[datetime.date | None] = mapped_column(Date)
+    valid_from: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class LegalEntityHistory(UUIDPrimaryMixin, Base):
+    """Прошлые снимки ЮЛ (SCD4) и события для архива ГК."""
+
+    __tablename__ = "legal_entity_history"
+    __table_args__ = (
+        Index("uq_legal_entity_history_legal_entity_id_valid_from", "legal_entity_id", "valid_from", unique=True),
+    )
+
+    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
+    )
+    inn: Mapped[str | None] = mapped_column(String)
+    crm_id: Mapped[str | None] = mapped_column(String)
+    entity_type: Mapped[EntityType | None] = mapped_column(pg_enum("entity_type"))
+    name: Mapped[str | None] = mapped_column(String)
+    company_group_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True))
+    regional_office_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True))
+    close_date: Mapped[datetime.date | None] = mapped_column(Date)
+    event_type: Mapped[LeHistoryEvent | None] = mapped_column(pg_enum("le_history_event"))
+    effective_date: Mapped[datetime.date | None] = mapped_column(Date)
+    valid_from: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    valid_to: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    changed_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+
+
+class LegalEntityAlias(UUIDPrimaryMixin, Base):
+    """Словарь соответствий наименований контрагентов (ТЗ 6.5)."""
+
+    __tablename__ = "legal_entity_alias"
+    __table_args__ = (
+        Index(
+            "uq_legal_entity_alias_legal_entity_id_normalized_alias", "legal_entity_id", "normalized_alias", unique=True
+        ),
+        Index("ix_legal_entity_alias_normalized_alias", "normalized_alias"),
+    )
+
+    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
+    )
+    alias: Mapped[str] = mapped_column(String, nullable=False)
+    normalized_alias: Mapped[str] = mapped_column(String, nullable=False)
+    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class RelatedGroup(UUIDPrimaryMixin, Base):
+    """ГСК/ГСЗ — текущее состояние; иерархия групп не поддерживается (ТЗ 6.1)."""
+
+    __tablename__ = "related_group"
+
+    code: Mapped[str] = mapped_column(String, nullable=False, unique=True)
+    company_group_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("company_group.id"), nullable=False
+    )
+    kind: Mapped[RelatedGroupKind] = mapped_column(pg_enum("related_group_kind"), nullable=False)
+    name: Mapped[str] = mapped_column(String, nullable=False)
+    created_date: Mapped[datetime.date | None] = mapped_column(Date)
+
+
+class RelatedGroupMember(UUIDPrimaryMixin, Base):
+    """Состав ГСК/ГСЗ — SCD2; исключение = закрытие версии (`is_current=false`)."""
+
+    __tablename__ = "related_group_member"
+    __table_args__ = (
+        # (related_group_id, legal_entity_id): partial UNIQUE WHERE is_current
+        Index(
+            "uq_related_group_member_group_entity_current",
+            "related_group_id",
+            "legal_entity_id",
+            unique=True,
+            postgresql_where=text("is_current"),
+        ),
+        # legal_entity_id: partial UNIQUE WHERE is_current — ЮЛ только в одной ГСК или ГСЗ (ТЗ 6.1, ANL-030)
+        Index(
+            "uq_related_group_member_entity_current",
+            "legal_entity_id",
+            unique=True,
+            postgresql_where=text("is_current"),
+        ),
+    )
+
+    related_group_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("related_group.id"), nullable=False
+    )
+    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
+    )
+    valid_from: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    valid_to: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    is_current: Mapped[bool] = mapped_column(Boolean, nullable=False)
+    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
diff --git a/api/src/models/enums.py b/api/src/models/enums.py
index 67cc317..2b621c8 100644
--- a/api/src/models/enums.py
+++ b/api/src/models/enums.py
@@ -10,7 +10,7 @@ import enum
 
 from sqlalchemy import Enum as SAEnum
 
-SCHEMA = "dkb"
+from .base import SCHEMA
 
 
 class EntityType(enum.StrEnum):