CREATE TABLE "expense_standards" ( "id" UUID NOT NULL, "expense_type_id" UUID NOT NULL, "name" VARCHAR(100) NOT NULL, "max_amount" DECIMAL(14,2) NOT NULL, "per_unit" VARCHAR(20) NOT NULL DEFAULT 'item', "control_mode" VARCHAR(16) NOT NULL DEFAULT 'warn', "scope_type" VARCHAR(32) NOT NULL DEFAULT 'global', "scope_key" UUID, "enabled" BOOLEAN NOT NULL DEFAULT true, "note" TEXT, "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP, "created_by" UUID, "updated_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP, "updated_by" UUID, CONSTRAINT "expense_standards_pkey" PRIMARY KEY ("id") ); ALTER TABLE "expense_standards" ADD CONSTRAINT "expense_standards_expense_type_id_fkey" FOREIGN KEY ("expense_type_id") REFERENCES "expense_types"("id") ON DELETE RESTRICT ON UPDATE CASCADE; CREATE INDEX "idx_expense_standards_enabled_type" ON "expense_standards"("enabled", "expense_type_id"); CREATE UNIQUE INDEX "expense_standards_type_scope_global_ux" ON "expense_standards"("expense_type_id", "scope_type") WHERE "scope_key" IS NULL; CREATE UNIQUE INDEX "expense_standards_type_scope_scoped_ux" ON "expense_standards"("expense_type_id", "scope_type", "scope_key") WHERE "scope_key" IS NOT NULL;