diff --git a/package.json b/package.json
index a6a77fca..cb6e094a 100644
--- a/package.json
+++ b/package.json
@@ -3,7 +3,7 @@
   "private": true,
   "type": "module",
   "scripts": {
-    "dev": "pnpm run --parallel dev:server dev:ui",
+    "dev": "pnpm --parallel --filter @paperclip/server --filter @paperclip/ui dev",
     "dev:server": "pnpm --filter @paperclip/server dev",
     "dev:ui": "pnpm --filter @paperclip/ui dev",
     "build": "pnpm -r build",
diff --git a/server/src/app.ts b/server/src/app.ts
index 719fea74..b13f08e0 100644
--- a/server/src/app.ts
+++ b/server/src/app.ts
@@ -3,27 +3,37 @@ import path from "node:path";
 import { fileURLToPath } from "node:url";
 import type { Db } from "@paperclip/db";
 import { httpLogger, errorHandler } from "./middleware/index.js";
+import { actorMiddleware } from "./middleware/auth.js";
 import { healthRoutes } from "./routes/health.js";
+import { companyRoutes } from "./routes/companies.js";
 import { agentRoutes } from "./routes/agents.js";
 import { projectRoutes } from "./routes/projects.js";
 import { issueRoutes } from "./routes/issues.js";
 import { goalRoutes } from "./routes/goals.js";
+import { approvalRoutes } from "./routes/approvals.js";
+import { costRoutes } from "./routes/costs.js";
 import { activityRoutes } from "./routes/activity.js";
+import { dashboardRoutes } from "./routes/dashboard.js";
 
 export function createApp(db: Db, opts: { serveUi: boolean }) {
   const app = express();
 
   app.use(express.json());
   app.use(httpLogger);
+  app.use(actorMiddleware(db));
 
   // Mount API routes
   const api = Router();
   api.use("/health", healthRoutes());
-  api.use("/agents", agentRoutes(db));
-  api.use("/projects", projectRoutes(db));
-  api.use("/issues", issueRoutes(db));
-  api.use("/goals", goalRoutes(db));
-  api.use("/activity", activityRoutes(db));
+  api.use("/companies", companyRoutes(db));
+  api.use(agentRoutes(db));
+  api.use(projectRoutes(db));
+  api.use(issueRoutes(db));
+  api.use(goalRoutes(db));
+  api.use(approvalRoutes(db));
+  api.use(costRoutes(db));
+  api.use(activityRoutes(db));
+  api.use(dashboardRoutes(db));
   app.use("/api", api);
 
   // SPA fallback for serving the UI build
diff --git a/server/src/errors.ts b/server/src/errors.ts
new file mode 100644
index 00000000..8ad9b578
--- /dev/null
+++ b/server/src/errors.ts
@@ -0,0 +1,34 @@
+export class HttpError extends Error {
+  status: number;
+  details?: unknown;
+
+  constructor(status: number, message: string, details?: unknown) {
+    super(message);
+    this.status = status;
+    this.details = details;
+  }
+}
+
+export function badRequest(message: string, details?: unknown) {
+  return new HttpError(400, message, details);
+}
+
+export function unauthorized(message = "Unauthorized") {
+  return new HttpError(401, message);
+}
+
+export function forbidden(message = "Forbidden") {
+  return new HttpError(403, message);
+}
+
+export function notFound(message = "Not found") {
+  return new HttpError(404, message);
+}
+
+export function conflict(message: string, details?: unknown) {
+  return new HttpError(409, message, details);
+}
+
+export function unprocessable(message: string, details?: unknown) {
+  return new HttpError(422, message, details);
+}
diff --git a/server/src/middleware/auth.ts b/server/src/middleware/auth.ts
new file mode 100644
index 00000000..cce6f6b6
--- /dev/null
+++ b/server/src/middleware/auth.ts
@@ -0,0 +1,57 @@
+import { createHash } from "node:crypto";
+import type { RequestHandler } from "express";
+import { and, eq, isNull } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { agentApiKeys } from "@paperclip/db";
+
+function hashToken(token: string) {
+  return createHash("sha256").update(token).digest("hex");
+}
+
+export function actorMiddleware(db: Db): RequestHandler {
+  return async (req, _res, next) => {
+    req.actor = { type: "board", userId: "board" };
+
+    const authHeader = req.header("authorization");
+    if (!authHeader?.toLowerCase().startsWith("bearer ")) {
+      next();
+      return;
+    }
+
+    const token = authHeader.slice("bearer ".length).trim();
+    if (!token) {
+      next();
+      return;
+    }
+
+    const tokenHash = hashToken(token);
+    const key = await db
+      .select()
+      .from(agentApiKeys)
+      .where(and(eq(agentApiKeys.keyHash, tokenHash), isNull(agentApiKeys.revokedAt)))
+      .then((rows) => rows[0] ?? null);
+
+    if (!key) {
+      next();
+      return;
+    }
+
+    await db
+      .update(agentApiKeys)
+      .set({ lastUsedAt: new Date() })
+      .where(eq(agentApiKeys.id, key.id));
+
+    req.actor = {
+      type: "agent",
+      agentId: key.agentId,
+      companyId: key.companyId,
+      keyId: key.id,
+    };
+
+    next();
+  };
+}
+
+export function requireBoard(req: Express.Request) {
+  return req.actor.type === "board";
+}
diff --git a/server/src/middleware/error-handler.ts b/server/src/middleware/error-handler.ts
index cb4d4fbf..1f5433cb 100644
--- a/server/src/middleware/error-handler.ts
+++ b/server/src/middleware/error-handler.ts
@@ -1,6 +1,7 @@
 import type { Request, Response, NextFunction } from "express";
 import { ZodError } from "zod";
 import { logger } from "./logger.js";
+import { HttpError } from "../errors.js";
 
 export function errorHandler(
   err: unknown,
@@ -8,6 +9,14 @@ export function errorHandler(
   res: Response,
   _next: NextFunction,
 ) {
+  if (err instanceof HttpError) {
+    res.status(err.status).json({
+      error: err.message,
+      ...(err.details ? { details: err.details } : {}),
+    });
+    return;
+  }
+
   if (err instanceof ZodError) {
     res.status(400).json({ error: "Validation error", details: err.errors });
     return;
diff --git a/server/src/routes/activity.ts b/server/src/routes/activity.ts
index 0f614023..84a467f0 100644
--- a/server/src/routes/activity.ts
+++ b/server/src/routes/activity.ts
@@ -3,11 +3,14 @@ import { z } from "zod";
 import type { Db } from "@paperclip/db";
 import { validate } from "../middleware/validate.js";
 import { activityService } from "../services/activity.js";
+import { assertBoard, assertCompanyAccess } from "./authz.js";
 
 const createActivitySchema = z.object({
+  actorType: z.enum(["agent", "user", "system"]).optional().default("system"),
+  actorId: z.string().min(1),
   action: z.string().min(1),
   entityType: z.string().min(1),
-  entityId: z.string().uuid(),
+  entityId: z.string().min(1),
   agentId: z.string().uuid().optional().nullable(),
   details: z.record(z.unknown()).optional().nullable(),
 });
@@ -16,8 +19,12 @@ export function activityRoutes(db: Db) {
   const router = Router();
   const svc = activityService(db);
 
-  router.get("/", async (req, res) => {
+  router.get("/companies/:companyId/activity", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+
     const filters = {
+      companyId,
       agentId: req.query.agentId as string | undefined,
       entityType: req.query.entityType as string | undefined,
       entityId: req.query.entityId as string | undefined,
@@ -26,8 +33,13 @@ export function activityRoutes(db: Db) {
     res.json(result);
   });
 
-  router.post("/", validate(createActivitySchema), async (req, res) => {
-    const event = await svc.create(req.body);
+  router.post("/companies/:companyId/activity", validate(createActivitySchema), async (req, res) => {
+    assertBoard(req);
+    const companyId = req.params.companyId as string;
+    const event = await svc.create({
+      companyId,
+      ...req.body,
+    });
     res.status(201).json(event);
   });
 
diff --git a/server/src/routes/agents.ts b/server/src/routes/agents.ts
index 0d3184b9..d7d3a893 100644
--- a/server/src/routes/agents.ts
+++ b/server/src/routes/agents.ts
@@ -1,52 +1,258 @@
 import { Router } from "express";
 import type { Db } from "@paperclip/db";
-import { createAgentSchema, updateAgentSchema } from "@paperclip/shared";
+import {
+  createAgentKeySchema,
+  createAgentSchema,
+  updateAgentSchema,
+} from "@paperclip/shared";
 import { validate } from "../middleware/validate.js";
-import { agentService } from "../services/agents.js";
+import { agentService, heartbeatService, logActivity } from "../services/index.js";
+import { assertBoard, assertCompanyAccess, getActorInfo } from "./authz.js";
 
 export function agentRoutes(db: Db) {
   const router = Router();
   const svc = agentService(db);
+  const heartbeat = heartbeatService(db);
 
-  router.get("/", async (_req, res) => {
-    const result = await svc.list();
+  router.get("/companies/:companyId/agents", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const result = await svc.list(companyId);
     res.json(result);
   });
 
-  router.get("/:id", async (req, res) => {
+  router.get("/companies/:companyId/org", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const tree = await svc.orgForCompany(companyId);
+    res.json(tree);
+  });
+
+  router.get("/agents/:id", async (req, res) => {
     const id = req.params.id as string;
     const agent = await svc.getById(id);
     if (!agent) {
       res.status(404).json({ error: "Agent not found" });
       return;
     }
+    assertCompanyAccess(req, agent.companyId);
     res.json(agent);
   });
 
-  router.post("/", validate(createAgentSchema), async (req, res) => {
-    const agent = await svc.create(req.body);
+  router.post("/companies/:companyId/agents", validate(createAgentSchema), async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+
+    if (req.actor.type === "agent") {
+      assertBoard(req);
+    }
+
+    const agent = await svc.create(companyId, {
+      ...req.body,
+      status: "idle",
+      spentMonthlyCents: 0,
+      lastHeartbeatAt: null,
+    });
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "agent.created",
+      entityType: "agent",
+      entityId: agent.id,
+      details: { name: agent.name, role: agent.role },
+    });
+
     res.status(201).json(agent);
   });
 
-  router.patch("/:id", validate(updateAgentSchema), async (req, res) => {
+  router.patch("/agents/:id", validate(updateAgentSchema), async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Agent not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
+
+    if (req.actor.type === "agent" && req.actor.agentId !== id) {
+      res.status(403).json({ error: "Agent can only modify itself" });
+      return;
+    }
+
     const agent = await svc.update(id, req.body);
     if (!agent) {
       res.status(404).json({ error: "Agent not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: agent.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "agent.updated",
+      entityType: "agent",
+      entityId: agent.id,
+      details: req.body,
+    });
+
     res.json(agent);
   });
 
-  router.delete("/:id", async (req, res) => {
+  router.post("/agents/:id/pause", async (req, res) => {
+    assertBoard(req);
     const id = req.params.id as string;
-    const agent = await svc.remove(id);
+    const agent = await svc.pause(id);
     if (!agent) {
       res.status(404).json({ error: "Agent not found" });
       return;
     }
+
+    await heartbeat.cancelActiveForAgent(id);
+
+    await logActivity(db, {
+      companyId: agent.companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "agent.paused",
+      entityType: "agent",
+      entityId: agent.id,
+    });
+
     res.json(agent);
   });
 
+  router.post("/agents/:id/resume", async (req, res) => {
+    assertBoard(req);
+    const id = req.params.id as string;
+    const agent = await svc.resume(id);
+    if (!agent) {
+      res.status(404).json({ error: "Agent not found" });
+      return;
+    }
+
+    await logActivity(db, {
+      companyId: agent.companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "agent.resumed",
+      entityType: "agent",
+      entityId: agent.id,
+    });
+
+    res.json(agent);
+  });
+
+  router.post("/agents/:id/terminate", async (req, res) => {
+    assertBoard(req);
+    const id = req.params.id as string;
+    const agent = await svc.terminate(id);
+    if (!agent) {
+      res.status(404).json({ error: "Agent not found" });
+      return;
+    }
+
+    await heartbeat.cancelActiveForAgent(id);
+
+    await logActivity(db, {
+      companyId: agent.companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "agent.terminated",
+      entityType: "agent",
+      entityId: agent.id,
+    });
+
+    res.json(agent);
+  });
+
+  router.post("/agents/:id/keys", validate(createAgentKeySchema), async (req, res) => {
+    assertBoard(req);
+    const id = req.params.id as string;
+    const key = await svc.createApiKey(id, req.body.name);
+
+    const agent = await svc.getById(id);
+    if (agent) {
+      await logActivity(db, {
+        companyId: agent.companyId,
+        actorType: "user",
+        actorId: req.actor.userId ?? "board",
+        action: "agent.key_created",
+        entityType: "agent",
+        entityId: agent.id,
+        details: { keyId: key.id, name: key.name },
+      });
+    }
+
+    res.status(201).json(key);
+  });
+
+  router.post("/agents/:id/heartbeat/invoke", async (req, res) => {
+    const id = req.params.id as string;
+    const agent = await svc.getById(id);
+    if (!agent) {
+      res.status(404).json({ error: "Agent not found" });
+      return;
+    }
+    assertCompanyAccess(req, agent.companyId);
+
+    if (req.actor.type === "agent" && req.actor.agentId !== id) {
+      res.status(403).json({ error: "Agent can only invoke itself" });
+      return;
+    }
+
+    const run = await heartbeat.invoke(id, "manual", {
+      triggeredBy: req.actor.type,
+      actorId: req.actor.type === "agent" ? req.actor.agentId : req.actor.userId,
+    });
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: agent.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "heartbeat.invoked",
+      entityType: "heartbeat_run",
+      entityId: run.id,
+      details: { agentId: id },
+    });
+
+    res.status(202).json(run);
+  });
+
+  router.get("/companies/:companyId/heartbeat-runs", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const agentId = req.query.agentId as string | undefined;
+    const runs = await heartbeat.list(companyId, agentId);
+    res.json(runs);
+  });
+
+  router.post("/heartbeat-runs/:runId/cancel", async (req, res) => {
+    assertBoard(req);
+    const runId = req.params.runId as string;
+    const run = await heartbeat.cancelRun(runId);
+
+    if (run) {
+      await logActivity(db, {
+        companyId: run.companyId,
+        actorType: "user",
+        actorId: req.actor.userId ?? "board",
+        action: "heartbeat.cancelled",
+        entityType: "heartbeat_run",
+        entityId: run.id,
+        details: { agentId: run.agentId },
+      });
+    }
+
+    res.json(run);
+  });
+
   return router;
 }
diff --git a/server/src/routes/approvals.ts b/server/src/routes/approvals.ts
new file mode 100644
index 00000000..3e4c998a
--- /dev/null
+++ b/server/src/routes/approvals.ts
@@ -0,0 +1,88 @@
+import { Router } from "express";
+import type { Db } from "@paperclip/db";
+import { createApprovalSchema, resolveApprovalSchema } from "@paperclip/shared";
+import { validate } from "../middleware/validate.js";
+import { approvalService, logActivity } from "../services/index.js";
+import { assertBoard, assertCompanyAccess, getActorInfo } from "./authz.js";
+
+export function approvalRoutes(db: Db) {
+  const router = Router();
+  const svc = approvalService(db);
+
+  router.get("/companies/:companyId/approvals", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const status = req.query.status as string | undefined;
+    const result = await svc.list(companyId, status);
+    res.json(result);
+  });
+
+  router.post("/companies/:companyId/approvals", validate(createApprovalSchema), async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+
+    const actor = getActorInfo(req);
+    const approval = await svc.create(companyId, {
+      ...req.body,
+      requestedByUserId: actor.actorType === "user" ? actor.actorId : null,
+      requestedByAgentId:
+        req.body.requestedByAgentId ?? (actor.actorType === "agent" ? actor.actorId : null),
+      status: "pending",
+      decisionNote: null,
+      decidedByUserId: null,
+      decidedAt: null,
+      updatedAt: new Date(),
+    });
+
+    await logActivity(db, {
+      companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "approval.created",
+      entityType: "approval",
+      entityId: approval.id,
+      details: { type: approval.type },
+    });
+
+    res.status(201).json(approval);
+  });
+
+  router.post("/approvals/:id/approve", validate(resolveApprovalSchema), async (req, res) => {
+    assertBoard(req);
+    const id = req.params.id as string;
+    const approval = await svc.approve(id, req.body.decidedByUserId ?? "board", req.body.decisionNote);
+
+    await logActivity(db, {
+      companyId: approval.companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "approval.approved",
+      entityType: "approval",
+      entityId: approval.id,
+      details: { type: approval.type },
+    });
+
+    res.json(approval);
+  });
+
+  router.post("/approvals/:id/reject", validate(resolveApprovalSchema), async (req, res) => {
+    assertBoard(req);
+    const id = req.params.id as string;
+    const approval = await svc.reject(id, req.body.decidedByUserId ?? "board", req.body.decisionNote);
+
+    await logActivity(db, {
+      companyId: approval.companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "approval.rejected",
+      entityType: "approval",
+      entityId: approval.id,
+      details: { type: approval.type },
+    });
+
+    res.json(approval);
+  });
+
+  return router;
+}
diff --git a/server/src/routes/authz.ts b/server/src/routes/authz.ts
new file mode 100644
index 00000000..5f5eef91
--- /dev/null
+++ b/server/src/routes/authz.ts
@@ -0,0 +1,30 @@
+import type { Request } from "express";
+import { forbidden } from "../errors.js";
+
+export function assertBoard(req: Request) {
+  if (req.actor.type !== "board") {
+    throw forbidden("Board access required");
+  }
+}
+
+export function assertCompanyAccess(req: Request, companyId: string) {
+  if (req.actor.type === "agent" && req.actor.companyId !== companyId) {
+    throw forbidden("Agent key cannot access another company");
+  }
+}
+
+export function getActorInfo(req: Request) {
+  if (req.actor.type === "agent") {
+    return {
+      actorType: "agent" as const,
+      actorId: req.actor.agentId ?? "unknown-agent",
+      agentId: req.actor.agentId ?? null,
+    };
+  }
+
+  return {
+    actorType: "user" as const,
+    actorId: req.actor.userId ?? "board",
+    agentId: null,
+  };
+}
diff --git a/server/src/routes/companies.ts b/server/src/routes/companies.ts
new file mode 100644
index 00000000..0ef8cd09
--- /dev/null
+++ b/server/src/routes/companies.ts
@@ -0,0 +1,82 @@
+import { Router } from "express";
+import type { Db } from "@paperclip/db";
+import { createCompanySchema, updateCompanySchema } from "@paperclip/shared";
+import { validate } from "../middleware/validate.js";
+import { companyService, logActivity } from "../services/index.js";
+import { assertBoard } from "./authz.js";
+
+export function companyRoutes(db: Db) {
+  const router = Router();
+  const svc = companyService(db);
+
+  router.get("/", async (_req, res) => {
+    const result = await svc.list();
+    res.json(result);
+  });
+
+  router.get("/:companyId", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    const company = await svc.getById(companyId);
+    if (!company) {
+      res.status(404).json({ error: "Company not found" });
+      return;
+    }
+    res.json(company);
+  });
+
+  router.post("/", validate(createCompanySchema), async (req, res) => {
+    assertBoard(req);
+    const company = await svc.create(req.body);
+    await logActivity(db, {
+      companyId: company.id,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "company.created",
+      entityType: "company",
+      entityId: company.id,
+      details: { name: company.name },
+    });
+    res.status(201).json(company);
+  });
+
+  router.patch("/:companyId", validate(updateCompanySchema), async (req, res) => {
+    assertBoard(req);
+    const companyId = req.params.companyId as string;
+    const company = await svc.update(companyId, req.body);
+    if (!company) {
+      res.status(404).json({ error: "Company not found" });
+      return;
+    }
+    await logActivity(db, {
+      companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "company.updated",
+      entityType: "company",
+      entityId: companyId,
+      details: req.body,
+    });
+    res.json(company);
+  });
+
+  router.post("/:companyId/archive", async (req, res) => {
+    assertBoard(req);
+    const companyId = req.params.companyId as string;
+    const company = await svc.archive(companyId);
+    if (!company) {
+      res.status(404).json({ error: "Company not found" });
+      return;
+    }
+    await logActivity(db, {
+      companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "company.archived",
+      entityType: "company",
+      entityId: companyId,
+    });
+    res.json(company);
+  });
+
+  return router;
+}
diff --git a/server/src/routes/costs.ts b/server/src/routes/costs.ts
new file mode 100644
index 00000000..00b14213
--- /dev/null
+++ b/server/src/routes/costs.ts
@@ -0,0 +1,123 @@
+import { Router } from "express";
+import type { Db } from "@paperclip/db";
+import { createCostEventSchema, updateBudgetSchema } from "@paperclip/shared";
+import { validate } from "../middleware/validate.js";
+import { costService, companyService, agentService, logActivity } from "../services/index.js";
+import { assertBoard, assertCompanyAccess, getActorInfo } from "./authz.js";
+
+export function costRoutes(db: Db) {
+  const router = Router();
+  const costs = costService(db);
+  const companies = companyService(db);
+  const agents = agentService(db);
+
+  router.post("/companies/:companyId/cost-events", validate(createCostEventSchema), async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+
+    if (req.actor.type === "agent" && req.actor.agentId !== req.body.agentId) {
+      res.status(403).json({ error: "Agent can only report its own costs" });
+      return;
+    }
+
+    const event = await costs.createEvent(companyId, {
+      ...req.body,
+      occurredAt: new Date(req.body.occurredAt),
+    });
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "cost.reported",
+      entityType: "cost_event",
+      entityId: event.id,
+      details: { costCents: event.costCents, model: event.model },
+    });
+
+    res.status(201).json(event);
+  });
+
+  router.get("/companies/:companyId/costs/summary", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const summary = await costs.summary(companyId);
+    res.json(summary);
+  });
+
+  router.get("/companies/:companyId/costs/by-agent", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const rows = await costs.byAgent(companyId);
+    res.json(rows);
+  });
+
+  router.get("/companies/:companyId/costs/by-project", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const rows = await costs.byProject(companyId);
+    res.json(rows);
+  });
+
+  router.patch("/companies/:companyId/budgets", validate(updateBudgetSchema), async (req, res) => {
+    assertBoard(req);
+    const companyId = req.params.companyId as string;
+    const company = await companies.update(companyId, { budgetMonthlyCents: req.body.budgetMonthlyCents });
+    if (!company) {
+      res.status(404).json({ error: "Company not found" });
+      return;
+    }
+
+    await logActivity(db, {
+      companyId,
+      actorType: "user",
+      actorId: req.actor.userId ?? "board",
+      action: "company.budget_updated",
+      entityType: "company",
+      entityId: companyId,
+      details: { budgetMonthlyCents: req.body.budgetMonthlyCents },
+    });
+
+    res.json(company);
+  });
+
+  router.patch("/agents/:agentId/budgets", validate(updateBudgetSchema), async (req, res) => {
+    const agentId = req.params.agentId as string;
+    const agent = await agents.getById(agentId);
+    if (!agent) {
+      res.status(404).json({ error: "Agent not found" });
+      return;
+    }
+
+    if (req.actor.type === "agent") {
+      if (req.actor.agentId !== agentId) {
+        res.status(403).json({ error: "Agent can only change its own budget" });
+        return;
+      }
+    }
+
+    const updated = await agents.update(agentId, { budgetMonthlyCents: req.body.budgetMonthlyCents });
+    if (!updated) {
+      res.status(404).json({ error: "Agent not found" });
+      return;
+    }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: updated.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "agent.budget_updated",
+      entityType: "agent",
+      entityId: updated.id,
+      details: { budgetMonthlyCents: updated.budgetMonthlyCents },
+    });
+
+    res.json(updated);
+  });
+
+  return router;
+}
diff --git a/server/src/routes/dashboard.ts b/server/src/routes/dashboard.ts
new file mode 100644
index 00000000..30709716
--- /dev/null
+++ b/server/src/routes/dashboard.ts
@@ -0,0 +1,18 @@
+import { Router } from "express";
+import type { Db } from "@paperclip/db";
+import { dashboardService } from "../services/dashboard.js";
+import { assertCompanyAccess } from "./authz.js";
+
+export function dashboardRoutes(db: Db) {
+  const router = Router();
+  const svc = dashboardService(db);
+
+  router.get("/companies/:companyId/dashboard", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const summary = await svc.summary(companyId);
+    res.json(summary);
+  });
+
+  return router;
+}
diff --git a/server/src/routes/goals.ts b/server/src/routes/goals.ts
index e673235d..ee13f978 100644
--- a/server/src/routes/goals.ts
+++ b/server/src/routes/goals.ts
@@ -2,49 +2,103 @@ import { Router } from "express";
 import type { Db } from "@paperclip/db";
 import { createGoalSchema, updateGoalSchema } from "@paperclip/shared";
 import { validate } from "../middleware/validate.js";
-import { goalService } from "../services/goals.js";
+import { goalService, logActivity } from "../services/index.js";
+import { assertCompanyAccess, getActorInfo } from "./authz.js";
 
 export function goalRoutes(db: Db) {
   const router = Router();
   const svc = goalService(db);
 
-  router.get("/", async (_req, res) => {
-    const result = await svc.list();
+  router.get("/companies/:companyId/goals", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const result = await svc.list(companyId);
     res.json(result);
   });
 
-  router.get("/:id", async (req, res) => {
+  router.get("/goals/:id", async (req, res) => {
     const id = req.params.id as string;
     const goal = await svc.getById(id);
     if (!goal) {
       res.status(404).json({ error: "Goal not found" });
       return;
     }
+    assertCompanyAccess(req, goal.companyId);
     res.json(goal);
   });
 
-  router.post("/", validate(createGoalSchema), async (req, res) => {
-    const goal = await svc.create(req.body);
+  router.post("/companies/:companyId/goals", validate(createGoalSchema), async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const goal = await svc.create(companyId, req.body);
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "goal.created",
+      entityType: "goal",
+      entityId: goal.id,
+      details: { title: goal.title },
+    });
     res.status(201).json(goal);
   });
 
-  router.patch("/:id", validate(updateGoalSchema), async (req, res) => {
+  router.patch("/goals/:id", validate(updateGoalSchema), async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Goal not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
     const goal = await svc.update(id, req.body);
     if (!goal) {
       res.status(404).json({ error: "Goal not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: goal.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "goal.updated",
+      entityType: "goal",
+      entityId: goal.id,
+      details: req.body,
+    });
+
     res.json(goal);
   });
 
-  router.delete("/:id", async (req, res) => {
+  router.delete("/goals/:id", async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Goal not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
     const goal = await svc.remove(id);
     if (!goal) {
       res.status(404).json({ error: "Goal not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: goal.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "goal.deleted",
+      entityType: "goal",
+      entityId: goal.id,
+    });
+
     res.json(goal);
   });
 
diff --git a/server/src/routes/index.ts b/server/src/routes/index.ts
index a78ecd2a..70300770 100644
--- a/server/src/routes/index.ts
+++ b/server/src/routes/index.ts
@@ -1,6 +1,10 @@
 export { healthRoutes } from "./health.js";
+export { companyRoutes } from "./companies.js";
 export { agentRoutes } from "./agents.js";
 export { projectRoutes } from "./projects.js";
 export { issueRoutes } from "./issues.js";
 export { goalRoutes } from "./goals.js";
+export { approvalRoutes } from "./approvals.js";
+export { costRoutes } from "./costs.js";
 export { activityRoutes } from "./activity.js";
+export { dashboardRoutes } from "./dashboard.js";
diff --git a/server/src/routes/issues.ts b/server/src/routes/issues.ts
index 04a33e9d..50efb487 100644
--- a/server/src/routes/issues.ts
+++ b/server/src/routes/issues.ts
@@ -1,52 +1,225 @@
 import { Router } from "express";
 import type { Db } from "@paperclip/db";
-import { createIssueSchema, updateIssueSchema } from "@paperclip/shared";
+import {
+  addIssueCommentSchema,
+  checkoutIssueSchema,
+  createIssueSchema,
+  updateIssueSchema,
+} from "@paperclip/shared";
 import { validate } from "../middleware/validate.js";
-import { issueService } from "../services/issues.js";
+import { issueService, logActivity } from "../services/index.js";
+import { assertCompanyAccess, getActorInfo } from "./authz.js";
 
 export function issueRoutes(db: Db) {
   const router = Router();
   const svc = issueService(db);
 
-  router.get("/", async (_req, res) => {
-    const result = await svc.list();
+  router.get("/companies/:companyId/issues", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const result = await svc.list(companyId, {
+      status: req.query.status as string | undefined,
+      assigneeAgentId: req.query.assigneeAgentId as string | undefined,
+      projectId: req.query.projectId as string | undefined,
+    });
     res.json(result);
   });
 
-  router.get("/:id", async (req, res) => {
+  router.get("/issues/:id", async (req, res) => {
     const id = req.params.id as string;
     const issue = await svc.getById(id);
     if (!issue) {
       res.status(404).json({ error: "Issue not found" });
       return;
     }
+    assertCompanyAccess(req, issue.companyId);
     res.json(issue);
   });
 
-  router.post("/", validate(createIssueSchema), async (req, res) => {
-    const issue = await svc.create(req.body);
+  router.post("/companies/:companyId/issues", validate(createIssueSchema), async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+
+    const actor = getActorInfo(req);
+    const issue = await svc.create(companyId, {
+      ...req.body,
+      createdByAgentId: actor.agentId,
+      createdByUserId: actor.actorType === "user" ? actor.actorId : null,
+    });
+
+    await logActivity(db, {
+      companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "issue.created",
+      entityType: "issue",
+      entityId: issue.id,
+      details: { title: issue.title },
+    });
+
     res.status(201).json(issue);
   });
 
-  router.patch("/:id", validate(updateIssueSchema), async (req, res) => {
+  router.patch("/issues/:id", validate(updateIssueSchema), async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
+
     const issue = await svc.update(id, req.body);
     if (!issue) {
       res.status(404).json({ error: "Issue not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: issue.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "issue.updated",
+      entityType: "issue",
+      entityId: issue.id,
+      details: req.body,
+    });
+
     res.json(issue);
   });
 
-  router.delete("/:id", async (req, res) => {
+  router.delete("/issues/:id", async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
+
     const issue = await svc.remove(id);
     if (!issue) {
       res.status(404).json({ error: "Issue not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: issue.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "issue.deleted",
+      entityType: "issue",
+      entityId: issue.id,
+    });
+
     res.json(issue);
   });
 
+  router.post("/issues/:id/checkout", validate(checkoutIssueSchema), async (req, res) => {
+    const id = req.params.id as string;
+    const issue = await svc.getById(id);
+    if (!issue) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+    assertCompanyAccess(req, issue.companyId);
+
+    if (req.actor.type === "agent" && req.actor.agentId !== req.body.agentId) {
+      res.status(403).json({ error: "Agent can only checkout as itself" });
+      return;
+    }
+
+    const updated = await svc.checkout(id, req.body.agentId, req.body.expectedStatuses);
+    const actor = getActorInfo(req);
+
+    await logActivity(db, {
+      companyId: issue.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "issue.checked_out",
+      entityType: "issue",
+      entityId: issue.id,
+      details: { agentId: req.body.agentId },
+    });
+
+    res.json(updated);
+  });
+
+  router.post("/issues/:id/release", async (req, res) => {
+    const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
+
+    const released = await svc.release(id, req.actor.type === "agent" ? req.actor.agentId : undefined);
+    if (!released) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: released.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "issue.released",
+      entityType: "issue",
+      entityId: released.id,
+    });
+
+    res.json(released);
+  });
+
+  router.get("/issues/:id/comments", async (req, res) => {
+    const id = req.params.id as string;
+    const issue = await svc.getById(id);
+    if (!issue) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+    assertCompanyAccess(req, issue.companyId);
+    const comments = await svc.listComments(id);
+    res.json(comments);
+  });
+
+  router.post("/issues/:id/comments", validate(addIssueCommentSchema), async (req, res) => {
+    const id = req.params.id as string;
+    const issue = await svc.getById(id);
+    if (!issue) {
+      res.status(404).json({ error: "Issue not found" });
+      return;
+    }
+    assertCompanyAccess(req, issue.companyId);
+
+    const actor = getActorInfo(req);
+    const comment = await svc.addComment(id, req.body.body, {
+      agentId: actor.agentId ?? undefined,
+      userId: actor.actorType === "user" ? actor.actorId : undefined,
+    });
+
+    await logActivity(db, {
+      companyId: issue.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "issue.comment_added",
+      entityType: "issue",
+      entityId: issue.id,
+      details: { commentId: comment.id },
+    });
+
+    res.status(201).json(comment);
+  });
+
   return router;
 }
diff --git a/server/src/routes/projects.ts b/server/src/routes/projects.ts
index 63ab47e7..fa9e08f8 100644
--- a/server/src/routes/projects.ts
+++ b/server/src/routes/projects.ts
@@ -2,49 +2,103 @@ import { Router } from "express";
 import type { Db } from "@paperclip/db";
 import { createProjectSchema, updateProjectSchema } from "@paperclip/shared";
 import { validate } from "../middleware/validate.js";
-import { projectService } from "../services/projects.js";
+import { projectService, logActivity } from "../services/index.js";
+import { assertCompanyAccess, getActorInfo } from "./authz.js";
 
 export function projectRoutes(db: Db) {
   const router = Router();
   const svc = projectService(db);
 
-  router.get("/", async (_req, res) => {
-    const result = await svc.list();
+  router.get("/companies/:companyId/projects", async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const result = await svc.list(companyId);
     res.json(result);
   });
 
-  router.get("/:id", async (req, res) => {
+  router.get("/projects/:id", async (req, res) => {
     const id = req.params.id as string;
     const project = await svc.getById(id);
     if (!project) {
       res.status(404).json({ error: "Project not found" });
       return;
     }
+    assertCompanyAccess(req, project.companyId);
     res.json(project);
   });
 
-  router.post("/", validate(createProjectSchema), async (req, res) => {
-    const project = await svc.create(req.body);
+  router.post("/companies/:companyId/projects", validate(createProjectSchema), async (req, res) => {
+    const companyId = req.params.companyId as string;
+    assertCompanyAccess(req, companyId);
+    const project = await svc.create(companyId, req.body);
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "project.created",
+      entityType: "project",
+      entityId: project.id,
+      details: { name: project.name },
+    });
     res.status(201).json(project);
   });
 
-  router.patch("/:id", validate(updateProjectSchema), async (req, res) => {
+  router.patch("/projects/:id", validate(updateProjectSchema), async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Project not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
     const project = await svc.update(id, req.body);
     if (!project) {
       res.status(404).json({ error: "Project not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: project.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "project.updated",
+      entityType: "project",
+      entityId: project.id,
+      details: req.body,
+    });
+
     res.json(project);
   });
 
-  router.delete("/:id", async (req, res) => {
+  router.delete("/projects/:id", async (req, res) => {
     const id = req.params.id as string;
+    const existing = await svc.getById(id);
+    if (!existing) {
+      res.status(404).json({ error: "Project not found" });
+      return;
+    }
+    assertCompanyAccess(req, existing.companyId);
     const project = await svc.remove(id);
     if (!project) {
       res.status(404).json({ error: "Project not found" });
       return;
     }
+
+    const actor = getActorInfo(req);
+    await logActivity(db, {
+      companyId: project.companyId,
+      actorType: actor.actorType,
+      actorId: actor.actorId,
+      agentId: actor.agentId,
+      action: "project.deleted",
+      entityType: "project",
+      entityId: project.id,
+    });
+
     res.json(project);
   });
 
diff --git a/server/src/services/activity-log.ts b/server/src/services/activity-log.ts
new file mode 100644
index 00000000..4ebb180d
--- /dev/null
+++ b/server/src/services/activity-log.ts
@@ -0,0 +1,26 @@
+import type { Db } from "@paperclip/db";
+import { activityLog } from "@paperclip/db";
+
+export interface LogActivityInput {
+  companyId: string;
+  actorType: "agent" | "user" | "system";
+  actorId: string;
+  action: string;
+  entityType: string;
+  entityId: string;
+  agentId?: string | null;
+  details?: Record<string, unknown> | null;
+}
+
+export async function logActivity(db: Db, input: LogActivityInput) {
+  await db.insert(activityLog).values({
+    companyId: input.companyId,
+    actorType: input.actorType,
+    actorId: input.actorId,
+    action: input.action,
+    entityType: input.entityType,
+    entityId: input.entityId,
+    agentId: input.agentId ?? null,
+    details: input.details ?? null,
+  });
+}
diff --git a/server/src/services/activity.ts b/server/src/services/activity.ts
index 4f59b652..760c973a 100644
--- a/server/src/services/activity.ts
+++ b/server/src/services/activity.ts
@@ -1,8 +1,9 @@
-import { eq, and, desc } from "drizzle-orm";
+import { and, desc, eq } from "drizzle-orm";
 import type { Db } from "@paperclip/db";
 import { activityLog } from "@paperclip/db";
 
 export interface ActivityFilters {
+  companyId: string;
   agentId?: string;
   entityType?: string;
   entityId?: string;
@@ -10,26 +11,20 @@ export interface ActivityFilters {
 
 export function activityService(db: Db) {
   return {
-    list: (filters?: ActivityFilters) => {
-      const conditions = [];
+    list: (filters: ActivityFilters) => {
+      const conditions = [eq(activityLog.companyId, filters.companyId)];
 
-      if (filters?.agentId) {
+      if (filters.agentId) {
         conditions.push(eq(activityLog.agentId, filters.agentId));
       }
-      if (filters?.entityType) {
+      if (filters.entityType) {
         conditions.push(eq(activityLog.entityType, filters.entityType));
       }
-      if (filters?.entityId) {
+      if (filters.entityId) {
         conditions.push(eq(activityLog.entityId, filters.entityId));
       }
 
-      const query = db.select().from(activityLog);
-
-      if (conditions.length > 0) {
-        return query.where(and(...conditions)).orderBy(desc(activityLog.createdAt));
-      }
-
-      return query.orderBy(desc(activityLog.createdAt));
+      return db.select().from(activityLog).where(and(...conditions)).orderBy(desc(activityLog.createdAt));
     },
 
     create: (data: typeof activityLog.$inferInsert) =>
diff --git a/server/src/services/agents.ts b/server/src/services/agents.ts
index ce3a0b67..fb0d807a 100644
--- a/server/src/services/agents.ts
+++ b/server/src/services/agents.ts
@@ -1,38 +1,183 @@
-import { eq } from "drizzle-orm";
+import { createHash, randomBytes } from "node:crypto";
+import { and, eq, inArray } from "drizzle-orm";
 import type { Db } from "@paperclip/db";
-import { agents } from "@paperclip/db";
+import { agents, agentApiKeys, heartbeatRuns } from "@paperclip/db";
+import { conflict, notFound, unprocessable } from "../errors.js";
+
+function hashToken(token: string) {
+  return createHash("sha256").update(token).digest("hex");
+}
+
+function createToken() {
+  return `pcp_${randomBytes(24).toString("hex")}`;
+}
 
 export function agentService(db: Db) {
+  async function getById(id: string) {
+    return db
+      .select()
+      .from(agents)
+      .where(eq(agents.id, id))
+      .then((rows) => rows[0] ?? null);
+  }
+
+  async function ensureManager(companyId: string, managerId: string) {
+    const manager = await getById(managerId);
+    if (!manager) throw notFound("Manager not found");
+    if (manager.companyId !== companyId) {
+      throw unprocessable("Manager must belong to same company");
+    }
+    return manager;
+  }
+
+  async function assertNoCycle(agentId: string, reportsTo: string | null | undefined) {
+    if (!reportsTo) return;
+    if (reportsTo === agentId) throw unprocessable("Agent cannot report to itself");
+
+    let cursor: string | null = reportsTo;
+    while (cursor) {
+      if (cursor === agentId) throw unprocessable("Reporting relationship would create cycle");
+      const next = await getById(cursor);
+      cursor = next?.reportsTo ?? null;
+    }
+  }
+
   return {
-    list: () => db.select().from(agents),
+    list: (companyId: string) =>
+      db.select().from(agents).where(eq(agents.companyId, companyId)),
 
-    getById: (id: string) =>
-      db
-        .select()
-        .from(agents)
-        .where(eq(agents.id, id))
-        .then((rows) => rows[0] ?? null),
+    getById,
 
-    create: (data: typeof agents.$inferInsert) =>
-      db
+    create: async (companyId: string, data: Omit<typeof agents.$inferInsert, "companyId">) => {
+      if (data.reportsTo) {
+        await ensureManager(companyId, data.reportsTo);
+      }
+
+      const created = await db
         .insert(agents)
-        .values(data)
+        .values({ ...data, companyId })
         .returning()
-        .then((rows) => rows[0]),
+        .then((rows) => rows[0]);
 
-    update: (id: string, data: Partial<typeof agents.$inferInsert>) =>
-      db
+      return created;
+    },
+
+    update: async (id: string, data: Partial<typeof agents.$inferInsert>) => {
+      const existing = await getById(id);
+      if (!existing) return null;
+
+      if (existing.status === "terminated" && data.status && data.status !== "terminated") {
+        throw conflict("Terminated agents cannot be resumed");
+      }
+
+      if (data.reportsTo !== undefined) {
+        if (data.reportsTo) {
+          await ensureManager(existing.companyId, data.reportsTo);
+        }
+        await assertNoCycle(id, data.reportsTo);
+      }
+
+      return db
         .update(agents)
         .set({ ...data, updatedAt: new Date() })
         .where(eq(agents.id, id))
         .returning()
-        .then((rows) => rows[0] ?? null),
+        .then((rows) => rows[0] ?? null);
+    },
 
-    remove: (id: string) =>
-      db
-        .delete(agents)
+    pause: async (id: string) => {
+      const existing = await getById(id);
+      if (!existing) return null;
+      if (existing.status === "terminated") throw conflict("Cannot pause terminated agent");
+
+      return db
+        .update(agents)
+        .set({ status: "paused", updatedAt: new Date() })
         .where(eq(agents.id, id))
         .returning()
-        .then((rows) => rows[0] ?? null),
+        .then((rows) => rows[0] ?? null);
+    },
+
+    resume: async (id: string) => {
+      const existing = await getById(id);
+      if (!existing) return null;
+      if (existing.status === "terminated") throw conflict("Cannot resume terminated agent");
+
+      return db
+        .update(agents)
+        .set({ status: "idle", updatedAt: new Date() })
+        .where(eq(agents.id, id))
+        .returning()
+        .then((rows) => rows[0] ?? null);
+    },
+
+    terminate: async (id: string) => {
+      const existing = await getById(id);
+      if (!existing) return null;
+
+      await db
+        .update(agents)
+        .set({ status: "terminated", updatedAt: new Date() })
+        .where(eq(agents.id, id));
+
+      await db
+        .update(agentApiKeys)
+        .set({ revokedAt: new Date() })
+        .where(eq(agentApiKeys.agentId, id));
+
+      return getById(id);
+    },
+
+    createApiKey: async (id: string, name: string) => {
+      const existing = await getById(id);
+      if (!existing) throw notFound("Agent not found");
+
+      const token = createToken();
+      const keyHash = hashToken(token);
+      const created = await db
+        .insert(agentApiKeys)
+        .values({
+          agentId: id,
+          companyId: existing.companyId,
+          name,
+          keyHash,
+        })
+        .returning()
+        .then((rows) => rows[0]);
+
+      return {
+        id: created.id,
+        name: created.name,
+        token,
+        createdAt: created.createdAt,
+      };
+    },
+
+    orgForCompany: async (companyId: string) => {
+      const rows = await db.select().from(agents).where(eq(agents.companyId, companyId));
+      const byManager = new Map<string | null, typeof rows>();
+      for (const row of rows) {
+        const key = row.reportsTo ?? null;
+        const group = byManager.get(key) ?? [];
+        group.push(row);
+        byManager.set(key, group);
+      }
+
+      const build = (managerId: string | null): Array<Record<string, unknown>> => {
+        const members = byManager.get(managerId) ?? [];
+        return members.map((member) => ({
+          ...member,
+          reports: build(member.id),
+        }));
+      };
+
+      return build(null);
+    },
+
+    runningForAgent: (agentId: string) =>
+      db
+        .select()
+        .from(heartbeatRuns)
+        .where(and(eq(heartbeatRuns.agentId, agentId), inArray(heartbeatRuns.status, ["queued", "running"]))),
   };
 }
diff --git a/server/src/services/approvals.ts b/server/src/services/approvals.ts
new file mode 100644
index 00000000..83675459
--- /dev/null
+++ b/server/src/services/approvals.ts
@@ -0,0 +1,113 @@
+import { and, eq } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { approvals } from "@paperclip/db";
+import { notFound, unprocessable } from "../errors.js";
+import { agentService } from "./agents.js";
+
+export function approvalService(db: Db) {
+  const agentsSvc = agentService(db);
+
+  return {
+    list: (companyId: string, status?: string) => {
+      const conditions = [eq(approvals.companyId, companyId)];
+      if (status) conditions.push(eq(approvals.status, status));
+      return db.select().from(approvals).where(and(...conditions));
+    },
+
+    getById: (id: string) =>
+      db
+        .select()
+        .from(approvals)
+        .where(eq(approvals.id, id))
+        .then((rows) => rows[0] ?? null),
+
+    create: (companyId: string, data: Omit<typeof approvals.$inferInsert, "companyId">) =>
+      db
+        .insert(approvals)
+        .values({ ...data, companyId })
+        .returning()
+        .then((rows) => rows[0]),
+
+    approve: async (id: string, decidedByUserId: string, decisionNote?: string | null) => {
+      const existing = await db
+        .select()
+        .from(approvals)
+        .where(eq(approvals.id, id))
+        .then((rows) => rows[0] ?? null);
+
+      if (!existing) throw notFound("Approval not found");
+      if (existing.status !== "pending") {
+        throw unprocessable("Only pending approvals can be approved");
+      }
+
+      const now = new Date();
+      const updated = await db
+        .update(approvals)
+        .set({
+          status: "approved",
+          decidedByUserId,
+          decisionNote: decisionNote ?? null,
+          decidedAt: now,
+          updatedAt: now,
+        })
+        .where(eq(approvals.id, id))
+        .returning()
+        .then((rows) => rows[0]);
+
+      if (updated.type === "hire_agent") {
+        const payload = updated.payload as Record<string, unknown>;
+        await agentsSvc.create(updated.companyId, {
+          name: String(payload.name ?? "New Agent"),
+          role: String(payload.role ?? "general"),
+          title: typeof payload.title === "string" ? payload.title : null,
+          reportsTo: typeof payload.reportsTo === "string" ? payload.reportsTo : null,
+          capabilities: typeof payload.capabilities === "string" ? payload.capabilities : null,
+          adapterType: String(payload.adapterType ?? "process"),
+          adapterConfig:
+            typeof payload.adapterConfig === "object" && payload.adapterConfig !== null
+              ? (payload.adapterConfig as Record<string, unknown>)
+              : {},
+          contextMode: String(payload.contextMode ?? "thin"),
+          budgetMonthlyCents:
+            typeof payload.budgetMonthlyCents === "number" ? payload.budgetMonthlyCents : 0,
+          metadata:
+            typeof payload.metadata === "object" && payload.metadata !== null
+              ? (payload.metadata as Record<string, unknown>)
+              : null,
+          status: "idle",
+          spentMonthlyCents: 0,
+          lastHeartbeatAt: null,
+        });
+      }
+
+      return updated;
+    },
+
+    reject: async (id: string, decidedByUserId: string, decisionNote?: string | null) => {
+      const existing = await db
+        .select()
+        .from(approvals)
+        .where(eq(approvals.id, id))
+        .then((rows) => rows[0] ?? null);
+
+      if (!existing) throw notFound("Approval not found");
+      if (existing.status !== "pending") {
+        throw unprocessable("Only pending approvals can be rejected");
+      }
+
+      const now = new Date();
+      return db
+        .update(approvals)
+        .set({
+          status: "rejected",
+          decidedByUserId,
+          decisionNote: decisionNote ?? null,
+          decidedAt: now,
+          updatedAt: now,
+        })
+        .where(eq(approvals.id, id))
+        .returning()
+        .then((rows) => rows[0]);
+    },
+  };
+}
diff --git a/server/src/services/companies.ts b/server/src/services/companies.ts
new file mode 100644
index 00000000..469c493f
--- /dev/null
+++ b/server/src/services/companies.ts
@@ -0,0 +1,39 @@
+import { eq } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { companies } from "@paperclip/db";
+
+export function companyService(db: Db) {
+  return {
+    list: () => db.select().from(companies),
+
+    getById: (id: string) =>
+      db
+        .select()
+        .from(companies)
+        .where(eq(companies.id, id))
+        .then((rows) => rows[0] ?? null),
+
+    create: (data: typeof companies.$inferInsert) =>
+      db
+        .insert(companies)
+        .values(data)
+        .returning()
+        .then((rows) => rows[0]),
+
+    update: (id: string, data: Partial<typeof companies.$inferInsert>) =>
+      db
+        .update(companies)
+        .set({ ...data, updatedAt: new Date() })
+        .where(eq(companies.id, id))
+        .returning()
+        .then((rows) => rows[0] ?? null),
+
+    archive: (id: string) =>
+      db
+        .update(companies)
+        .set({ status: "archived", updatedAt: new Date() })
+        .where(eq(companies.id, id))
+        .returning()
+        .then((rows) => rows[0] ?? null),
+  };
+}
diff --git a/server/src/services/costs.ts b/server/src/services/costs.ts
new file mode 100644
index 00000000..64ce31af
--- /dev/null
+++ b/server/src/services/costs.ts
@@ -0,0 +1,112 @@
+import { and, desc, eq, isNotNull, sql } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { agents, companies, costEvents } from "@paperclip/db";
+import { notFound, unprocessable } from "../errors.js";
+
+export function costService(db: Db) {
+  return {
+    createEvent: async (companyId: string, data: Omit<typeof costEvents.$inferInsert, "companyId">) => {
+      const agent = await db
+        .select()
+        .from(agents)
+        .where(eq(agents.id, data.agentId))
+        .then((rows) => rows[0] ?? null);
+
+      if (!agent) throw notFound("Agent not found");
+      if (agent.companyId !== companyId) {
+        throw unprocessable("Agent does not belong to company");
+      }
+
+      const event = await db
+        .insert(costEvents)
+        .values({ ...data, companyId })
+        .returning()
+        .then((rows) => rows[0]);
+
+      await db
+        .update(agents)
+        .set({
+          spentMonthlyCents: sql`${agents.spentMonthlyCents} + ${event.costCents}`,
+          updatedAt: new Date(),
+        })
+        .where(eq(agents.id, event.agentId));
+
+      await db
+        .update(companies)
+        .set({
+          spentMonthlyCents: sql`${companies.spentMonthlyCents} + ${event.costCents}`,
+          updatedAt: new Date(),
+        })
+        .where(eq(companies.id, companyId));
+
+      const updatedAgent = await db
+        .select()
+        .from(agents)
+        .where(eq(agents.id, event.agentId))
+        .then((rows) => rows[0] ?? null);
+
+      if (
+        updatedAgent &&
+        updatedAgent.budgetMonthlyCents > 0 &&
+        updatedAgent.spentMonthlyCents >= updatedAgent.budgetMonthlyCents &&
+        updatedAgent.status !== "paused" &&
+        updatedAgent.status !== "terminated"
+      ) {
+        await db
+          .update(agents)
+          .set({ status: "paused", updatedAt: new Date() })
+          .where(eq(agents.id, updatedAgent.id));
+      }
+
+      return event;
+    },
+
+    summary: async (companyId: string) => {
+      const company = await db
+        .select()
+        .from(companies)
+        .where(eq(companies.id, companyId))
+        .then((rows) => rows[0] ?? null);
+
+      if (!company) throw notFound("Company not found");
+
+      const utilization =
+        company.budgetMonthlyCents > 0
+          ? (company.spentMonthlyCents / company.budgetMonthlyCents) * 100
+          : 0;
+
+      return {
+        companyId,
+        monthSpendCents: company.spentMonthlyCents,
+        monthBudgetCents: company.budgetMonthlyCents,
+        monthUtilizationPercent: Number(utilization.toFixed(2)),
+      };
+    },
+
+    byAgent: async (companyId: string) =>
+      db
+        .select({
+          agentId: costEvents.agentId,
+          costCents: sql<number>`coalesce(sum(${costEvents.costCents}), 0)`,
+          inputTokens: sql<number>`coalesce(sum(${costEvents.inputTokens}), 0)`,
+          outputTokens: sql<number>`coalesce(sum(${costEvents.outputTokens}), 0)`,
+        })
+        .from(costEvents)
+        .where(eq(costEvents.companyId, companyId))
+        .groupBy(costEvents.agentId)
+        .orderBy(desc(sql`coalesce(sum(${costEvents.costCents}), 0)`)),
+
+    byProject: async (companyId: string) =>
+      db
+        .select({
+          projectId: costEvents.projectId,
+          costCents: sql<number>`coalesce(sum(${costEvents.costCents}), 0)`,
+          inputTokens: sql<number>`coalesce(sum(${costEvents.inputTokens}), 0)`,
+          outputTokens: sql<number>`coalesce(sum(${costEvents.outputTokens}), 0)`,
+        })
+        .from(costEvents)
+        .where(and(eq(costEvents.companyId, companyId), isNotNull(costEvents.projectId)))
+        .groupBy(costEvents.projectId)
+        .orderBy(desc(sql`coalesce(sum(${costEvents.costCents}), 0)`)),
+  };
+}
diff --git a/server/src/services/dashboard.ts b/server/src/services/dashboard.ts
new file mode 100644
index 00000000..30133518
--- /dev/null
+++ b/server/src/services/dashboard.ts
@@ -0,0 +1,96 @@
+import { and, eq, sql } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { agents, approvals, companies, issues } from "@paperclip/db";
+import { notFound } from "../errors.js";
+
+export function dashboardService(db: Db) {
+  return {
+    summary: async (companyId: string) => {
+      const company = await db
+        .select()
+        .from(companies)
+        .where(eq(companies.id, companyId))
+        .then((rows) => rows[0] ?? null);
+
+      if (!company) throw notFound("Company not found");
+
+      const agentRows = await db
+        .select({ status: agents.status, count: sql<number>`count(*)` })
+        .from(agents)
+        .where(eq(agents.companyId, companyId))
+        .groupBy(agents.status);
+
+      const taskRows = await db
+        .select({ status: issues.status, count: sql<number>`count(*)` })
+        .from(issues)
+        .where(eq(issues.companyId, companyId))
+        .groupBy(issues.status);
+
+      const pendingApprovals = await db
+        .select({ count: sql<number>`count(*)` })
+        .from(approvals)
+        .where(and(eq(approvals.companyId, companyId), eq(approvals.status, "pending")))
+        .then((rows) => Number(rows[0]?.count ?? 0));
+
+      const staleCutoff = new Date(Date.now() - 60 * 60 * 1000);
+      const staleTasks = await db
+        .select({ count: sql<number>`count(*)` })
+        .from(issues)
+        .where(
+          and(
+            eq(issues.companyId, companyId),
+            eq(issues.status, "in_progress"),
+            sql`${issues.startedAt} < ${staleCutoff.toISOString()}`,
+          ),
+        )
+        .then((rows) => Number(rows[0]?.count ?? 0));
+
+      const agentCounts: Record<string, number> = {
+        active: 0,
+        running: 0,
+        paused: 0,
+        error: 0,
+      };
+      for (const row of agentRows) {
+        agentCounts[row.status] = Number(row.count);
+      }
+
+      const taskCounts: Record<string, number> = {
+        open: 0,
+        inProgress: 0,
+        blocked: 0,
+        done: 0,
+      };
+      for (const row of taskRows) {
+        const count = Number(row.count);
+        if (row.status === "in_progress") taskCounts.inProgress += count;
+        if (row.status === "blocked") taskCounts.blocked += count;
+        if (row.status === "done") taskCounts.done += count;
+        if (row.status !== "done" && row.status !== "cancelled") taskCounts.open += count;
+      }
+
+      const utilization =
+        company.budgetMonthlyCents > 0
+          ? (company.spentMonthlyCents / company.budgetMonthlyCents) * 100
+          : 0;
+
+      return {
+        companyId,
+        agents: {
+          active: agentCounts.active,
+          running: agentCounts.running,
+          paused: agentCounts.paused,
+          error: agentCounts.error,
+        },
+        tasks: taskCounts,
+        costs: {
+          monthSpendCents: company.spentMonthlyCents,
+          monthBudgetCents: company.budgetMonthlyCents,
+          monthUtilizationPercent: Number(utilization.toFixed(2)),
+        },
+        pendingApprovals,
+        staleTasks,
+      };
+    },
+  };
+}
diff --git a/server/src/services/goals.ts b/server/src/services/goals.ts
index 32c5e0a0..2de962ee 100644
--- a/server/src/services/goals.ts
+++ b/server/src/services/goals.ts
@@ -4,7 +4,7 @@ import { goals } from "@paperclip/db";
 
 export function goalService(db: Db) {
   return {
-    list: () => db.select().from(goals),
+    list: (companyId: string) => db.select().from(goals).where(eq(goals.companyId, companyId)),
 
     getById: (id: string) =>
       db
@@ -13,10 +13,10 @@ export function goalService(db: Db) {
         .where(eq(goals.id, id))
         .then((rows) => rows[0] ?? null),
 
-    create: (data: typeof goals.$inferInsert) =>
+    create: (companyId: string, data: Omit<typeof goals.$inferInsert, "companyId">) =>
       db
         .insert(goals)
-        .values(data)
+        .values({ ...data, companyId })
         .returning()
         .then((rows) => rows[0]),
 
diff --git a/server/src/services/heartbeat.ts b/server/src/services/heartbeat.ts
new file mode 100644
index 00000000..5a395811
--- /dev/null
+++ b/server/src/services/heartbeat.ts
@@ -0,0 +1,354 @@
+import { spawn, type ChildProcess } from "node:child_process";
+import { and, eq, inArray } from "drizzle-orm";
+import type { Db } from "@paperclip/db";
+import { agents, heartbeatRuns } from "@paperclip/db";
+import { conflict, notFound } from "../errors.js";
+import { logger } from "../middleware/logger.js";
+
+interface RunningProcess {
+  child: ChildProcess;
+  graceSec: number;
+}
+
+const runningProcesses = new Map<string, RunningProcess>();
+
+function parseObject(value: unknown): Record<string, unknown> {
+  if (typeof value !== "object" || value === null || Array.isArray(value)) {
+    return {};
+  }
+  return value as Record<string, unknown>;
+}
+
+function asString(value: unknown, fallback: string): string {
+  return typeof value === "string" && value.length > 0 ? value : fallback;
+}
+
+function asNumber(value: unknown, fallback: number): number {
+  return typeof value === "number" && Number.isFinite(value) ? value : fallback;
+}
+
+function asStringArray(value: unknown): string[] {
+  return Array.isArray(value) ? value.filter((item): item is string => typeof item === "string") : [];
+}
+
+export function heartbeatService(db: Db) {
+  async function getAgent(agentId: string) {
+    return db
+      .select()
+      .from(agents)
+      .where(eq(agents.id, agentId))
+      .then((rows) => rows[0] ?? null);
+  }
+
+  async function setRunStatus(
+    runId: string,
+    status: string,
+    patch?: Partial<typeof heartbeatRuns.$inferInsert>,
+  ) {
+    return db
+      .update(heartbeatRuns)
+      .set({ status, ...patch, updatedAt: new Date() })
+      .where(eq(heartbeatRuns.id, runId))
+      .returning()
+      .then((rows) => rows[0] ?? null);
+  }
+
+  async function finalizeAgentStatus(agentId: string, ok: boolean) {
+    const existing = await getAgent(agentId);
+    if (!existing) return;
+
+    if (existing.status === "paused" || existing.status === "terminated") {
+      return;
+    }
+
+    await db
+      .update(agents)
+      .set({
+        status: ok ? "idle" : "error",
+        lastHeartbeatAt: new Date(),
+        updatedAt: new Date(),
+      })
+      .where(eq(agents.id, agentId));
+  }
+
+  async function executeHttpRun(runId: string, agentId: string, config: Record<string, unknown>, context: Record<string, unknown>) {
+    const url = asString(config.url, "");
+    if (!url) throw new Error("HTTP adapter missing url");
+
+    const method = asString(config.method, "POST");
+    const timeoutMs = asNumber(config.timeoutMs, 15000);
+    const headers = parseObject(config.headers) as Record<string, string>;
+    const payloadTemplate = parseObject(config.payloadTemplate);
+    const body = { ...payloadTemplate, agentId, runId, context };
+
+    const controller = new AbortController();
+    const timer = setTimeout(() => controller.abort(), timeoutMs);
+
+    try {
+      const res = await fetch(url, {
+        method,
+        headers: {
+          "content-type": "application/json",
+          ...headers,
+        },
+        body: JSON.stringify(body),
+        signal: controller.signal,
+      });
+
+      if (!res.ok) {
+        throw new Error(`HTTP invoke failed with status ${res.status}`);
+      }
+    } finally {
+      clearTimeout(timer);
+    }
+  }
+
+  async function executeProcessRun(
+    runId: string,
+    _agentId: string,
+    config: Record<string, unknown>,
+  ) {
+    const command = asString(config.command, "");
+    if (!command) throw new Error("Process adapter missing command");
+
+    const args = asStringArray(config.args);
+    const cwd = typeof config.cwd === "string" ? config.cwd : process.cwd();
+    const envConfig = parseObject(config.env);
+    const env: Record<string, string> = {};
+    for (const [k, v] of Object.entries(envConfig)) {
+      if (typeof v === "string") env[k] = v;
+    }
+
+    const timeoutSec = asNumber(config.timeoutSec, 900);
+    const graceSec = asNumber(config.graceSec, 15);
+
+    await new Promise<void>((resolve, reject) => {
+      const child = spawn(command, args, {
+        cwd,
+        env: { ...process.env, ...env },
+      });
+
+      runningProcesses.set(runId, { child, graceSec });
+
+      const timeout = setTimeout(async () => {
+        child.kill("SIGTERM");
+        await setRunStatus(runId, "timed_out", {
+          error: `Timed out after ${timeoutSec}s`,
+          finishedAt: new Date(),
+        });
+        runningProcesses.delete(runId);
+        resolve();
+      }, timeoutSec * 1000);
+
+      child.stdout?.on("data", (chunk) => {
+        logger.info({ runId, output: String(chunk) }, "agent process stdout");
+      });
+      child.stderr?.on("data", (chunk) => {
+        logger.warn({ runId, output: String(chunk) }, "agent process stderr");
+      });
+
+      child.on("error", (err) => {
+        clearTimeout(timeout);
+        runningProcesses.delete(runId);
+        reject(err);
+      });
+
+      child.on("exit", (code, signal) => {
+        clearTimeout(timeout);
+        runningProcesses.delete(runId);
+
+        if (signal) {
+          resolve();
+          return;
+        }
+
+        if (code === 0) {
+          resolve();
+          return;
+        }
+
+        reject(new Error(`Process exited with code ${code ?? -1}`));
+      });
+    });
+  }
+
+  async function executeRun(runId: string) {
+    const run = await db
+      .select()
+      .from(heartbeatRuns)
+      .where(eq(heartbeatRuns.id, runId))
+      .then((rows) => rows[0] ?? null);
+
+    if (!run) {
+      return;
+    }
+
+    const agent = await getAgent(run.agentId);
+    if (!agent) {
+      await setRunStatus(runId, "failed", {
+        error: "Agent not found",
+        finishedAt: new Date(),
+      });
+      return;
+    }
+
+    await setRunStatus(run.id, "running", { startedAt: new Date() });
+    await db
+      .update(agents)
+      .set({ status: "running", updatedAt: new Date() })
+      .where(eq(agents.id, agent.id));
+
+    try {
+      const config = parseObject(agent.adapterConfig);
+      const context = (run.contextSnapshot ?? {}) as Record<string, unknown>;
+
+      if (agent.adapterType === "http") {
+        await executeHttpRun(run.id, agent.id, config, context);
+      } else {
+        await executeProcessRun(run.id, agent.id, config);
+      }
+
+      const latestRun = await db
+        .select()
+        .from(heartbeatRuns)
+        .where(eq(heartbeatRuns.id, run.id))
+        .then((rows) => rows[0] ?? null);
+
+      if (latestRun?.status === "timed_out" || latestRun?.status === "cancelled") {
+        await finalizeAgentStatus(agent.id, false);
+        return;
+      }
+
+      await setRunStatus(run.id, "succeeded", { finishedAt: new Date(), error: null });
+      await finalizeAgentStatus(agent.id, true);
+    } catch (err) {
+      const message = err instanceof Error ? err.message : "Unknown adapter failure";
+      await setRunStatus(run.id, "failed", {
+        error: message,
+        finishedAt: new Date(),
+      });
+      await finalizeAgentStatus(agent.id, false);
+    }
+  }
+
+  return {
+    list: (companyId: string, agentId?: string) => {
+      if (!agentId) {
+        return db.select().from(heartbeatRuns).where(eq(heartbeatRuns.companyId, companyId));
+      }
+
+      return db
+        .select()
+        .from(heartbeatRuns)
+        .where(and(eq(heartbeatRuns.companyId, companyId), eq(heartbeatRuns.agentId, agentId)));
+    },
+
+    invoke: async (
+      agentId: string,
+      invocationSource: "scheduler" | "manual" | "callback" = "manual",
+      contextSnapshot: Record<string, unknown> = {},
+    ) => {
+      const agent = await getAgent(agentId);
+      if (!agent) throw notFound("Agent not found");
+
+      if (agent.status === "paused" || agent.status === "terminated") {
+        throw conflict("Agent is not invokable in its current state", { status: agent.status });
+      }
+
+      const activeRun = await db
+        .select({ id: heartbeatRuns.id })
+        .from(heartbeatRuns)
+        .where(
+          and(
+            eq(heartbeatRuns.agentId, agentId),
+            inArray(heartbeatRuns.status, ["queued", "running"]),
+          ),
+        )
+        .then((rows) => rows[0] ?? null);
+
+      if (activeRun) {
+        throw conflict("Agent already has an active heartbeat run", { runId: activeRun.id });
+      }
+
+      const run = await db
+        .insert(heartbeatRuns)
+        .values({
+          companyId: agent.companyId,
+          agentId,
+          invocationSource,
+          status: "queued",
+          contextSnapshot,
+        })
+        .returning()
+        .then((rows) => rows[0]);
+
+      void executeRun(run.id).catch((err) => {
+        logger.error({ err, runId: run.id }, "heartbeat execution failed");
+      });
+
+      return run;
+    },
+
+    cancelRun: async (runId: string) => {
+      const run = await db
+        .select()
+        .from(heartbeatRuns)
+        .where(eq(heartbeatRuns.id, runId))
+        .then((rows) => rows[0] ?? null);
+
+      if (!run) throw notFound("Heartbeat run not found");
+      if (run.status !== "running" && run.status !== "queued") return run;
+
+      const running = runningProcesses.get(run.id);
+      if (running) {
+        running.child.kill("SIGTERM");
+        const graceMs = Math.max(1, running.graceSec) * 1000;
+        setTimeout(() => {
+          if (!running.child.killed) {
+            running.child.kill("SIGKILL");
+          }
+        }, graceMs);
+      }
+
+      const cancelled = await setRunStatus(run.id, "cancelled", {
+        finishedAt: new Date(),
+        error: "Cancelled by control plane",
+      });
+
+      runningProcesses.delete(run.id);
+      return cancelled;
+    },
+
+    cancelActiveForAgent: async (agentId: string) => {
+      const runs = await db
+        .select()
+        .from(heartbeatRuns)
+        .where(
+          and(
+            eq(heartbeatRuns.agentId, agentId),
+            inArray(heartbeatRuns.status, ["queued", "running"]),
+          ),
+        );
+
+      for (const run of runs) {
+        await db
+          .update(heartbeatRuns)
+          .set({
+            status: "cancelled",
+            finishedAt: new Date(),
+            error: "Cancelled due to agent pause",
+            updatedAt: new Date(),
+          })
+          .where(eq(heartbeatRuns.id, run.id));
+
+        const running = runningProcesses.get(run.id);
+        if (running) {
+          running.child.kill("SIGTERM");
+          runningProcesses.delete(run.id);
+        }
+      }
+
+      return runs.length;
+    },
+  };
+}
diff --git a/server/src/services/index.ts b/server/src/services/index.ts
index ff6ab38e..d5cba30a 100644
--- a/server/src/services/index.ts
+++ b/server/src/services/index.ts
@@ -1,5 +1,11 @@
+export { companyService } from "./companies.js";
 export { agentService } from "./agents.js";
 export { projectService } from "./projects.js";
-export { issueService } from "./issues.js";
+export { issueService, type IssueFilters } from "./issues.js";
 export { goalService } from "./goals.js";
 export { activityService, type ActivityFilters } from "./activity.js";
+export { approvalService } from "./approvals.js";
+export { costService } from "./costs.js";
+export { heartbeatService } from "./heartbeat.js";
+export { dashboardService } from "./dashboard.js";
+export { logActivity, type LogActivityInput } from "./activity-log.js";
diff --git a/server/src/services/issues.ts b/server/src/services/issues.ts
index 5a0fba53..e67d8229 100644
--- a/server/src/services/issues.ts
+++ b/server/src/services/issues.ts
@@ -1,10 +1,62 @@
-import { eq } from "drizzle-orm";
+import { and, desc, eq, inArray, isNull, or, sql } from "drizzle-orm";
 import type { Db } from "@paperclip/db";
-import { issues } from "@paperclip/db";
+import { issues, issueComments } from "@paperclip/db";
+import { conflict, notFound, unprocessable } from "../errors.js";
+
+const ISSUE_TRANSITIONS: Record<string, string[]> = {
+  backlog: ["todo", "cancelled"],
+  todo: ["in_progress", "blocked", "cancelled"],
+  in_progress: ["in_review", "blocked", "done", "cancelled"],
+  in_review: ["in_progress", "done", "cancelled"],
+  blocked: ["todo", "in_progress", "cancelled"],
+  done: [],
+  cancelled: [],
+};
+
+function assertTransition(from: string, to: string) {
+  if (from === to) return;
+  const allowed = ISSUE_TRANSITIONS[from] ?? [];
+  if (!allowed.includes(to)) {
+    throw conflict(`Invalid issue status transition: ${from} -> ${to}`);
+  }
+}
+
+function applyStatusSideEffects(
+  status: string | undefined,
+  patch: Partial<typeof issues.$inferInsert>,
+): Partial<typeof issues.$inferInsert> {
+  if (!status) return patch;
+
+  if (status === "in_progress" && !patch.startedAt) {
+    patch.startedAt = new Date();
+  }
+  if (status === "done") {
+    patch.completedAt = new Date();
+  }
+  if (status === "cancelled") {
+    patch.cancelledAt = new Date();
+  }
+  return patch;
+}
+
+export interface IssueFilters {
+  status?: string;
+  assigneeAgentId?: string;
+  projectId?: string;
+}
 
 export function issueService(db: Db) {
   return {
-    list: () => db.select().from(issues),
+    list: async (companyId: string, filters?: IssueFilters) => {
+      const conditions = [eq(issues.companyId, companyId)];
+      if (filters?.status) conditions.push(eq(issues.status, filters.status));
+      if (filters?.assigneeAgentId) {
+        conditions.push(eq(issues.assigneeAgentId, filters.assigneeAgentId));
+      }
+      if (filters?.projectId) conditions.push(eq(issues.projectId, filters.projectId));
+
+      return db.select().from(issues).where(and(...conditions)).orderBy(desc(issues.updatedAt));
+    },
 
     getById: (id: string) =>
       db
@@ -13,20 +65,55 @@ export function issueService(db: Db) {
         .where(eq(issues.id, id))
         .then((rows) => rows[0] ?? null),
 
-    create: (data: typeof issues.$inferInsert) =>
-      db
-        .insert(issues)
-        .values(data)
-        .returning()
-        .then((rows) => rows[0]),
+    create: (companyId: string, data: Omit<typeof issues.$inferInsert, "companyId">) => {
+      const values = { ...data, companyId } as typeof issues.$inferInsert;
+      if (values.status === "in_progress" && !values.startedAt) {
+        values.startedAt = new Date();
+      }
+      if (values.status === "done") {
+        values.completedAt = new Date();
+      }
+      if (values.status === "cancelled") {
+        values.cancelledAt = new Date();
+      }
 
-    update: (id: string, data: Partial<typeof issues.$inferInsert>) =>
-      db
+      return db
+        .insert(issues)
+        .values(values)
+        .returning()
+        .then((rows) => rows[0]);
+    },
+
+    update: async (id: string, data: Partial<typeof issues.$inferInsert>) => {
+      const existing = await db
+        .select()
+        .from(issues)
+        .where(eq(issues.id, id))
+        .then((rows) => rows[0] ?? null);
+      if (!existing) return null;
+
+      if (data.status) {
+        assertTransition(existing.status, data.status);
+      }
+
+      const patch: Partial<typeof issues.$inferInsert> = {
+        ...data,
+        updatedAt: new Date(),
+      };
+
+      if (patch.status === "in_progress" && !patch.assigneeAgentId && !existing.assigneeAgentId) {
+        throw unprocessable("in_progress issues require an assignee");
+      }
+
+      applyStatusSideEffects(data.status, patch);
+
+      return db
         .update(issues)
-        .set({ ...data, updatedAt: new Date() })
+        .set(patch)
         .where(eq(issues.id, id))
         .returning()
-        .then((rows) => rows[0] ?? null),
+        .then((rows) => rows[0] ?? null);
+    },
 
     remove: (id: string) =>
       db
@@ -34,5 +121,116 @@ export function issueService(db: Db) {
         .where(eq(issues.id, id))
         .returning()
         .then((rows) => rows[0] ?? null),
+
+    checkout: async (id: string, agentId: string, expectedStatuses: string[]) => {
+      const now = new Date();
+      const updated = await db
+        .update(issues)
+        .set({
+          assigneeAgentId: agentId,
+          status: "in_progress",
+          startedAt: now,
+          updatedAt: now,
+        })
+        .where(
+          and(
+            eq(issues.id, id),
+            inArray(issues.status, expectedStatuses),
+            or(isNull(issues.assigneeAgentId), eq(issues.assigneeAgentId, agentId)),
+          ),
+        )
+        .returning()
+        .then((rows) => rows[0] ?? null);
+
+      if (updated) return updated;
+
+      const current = await db
+        .select({
+          id: issues.id,
+          status: issues.status,
+          assigneeAgentId: issues.assigneeAgentId,
+        })
+        .from(issues)
+        .where(eq(issues.id, id))
+        .then((rows) => rows[0] ?? null);
+
+      if (!current) throw notFound("Issue not found");
+
+      throw conflict("Issue checkout conflict", {
+        issueId: current.id,
+        status: current.status,
+        assigneeAgentId: current.assigneeAgentId,
+      });
+    },
+
+    release: async (id: string, actorAgentId?: string) => {
+      const existing = await db
+        .select()
+        .from(issues)
+        .where(eq(issues.id, id))
+        .then((rows) => rows[0] ?? null);
+
+      if (!existing) return null;
+      if (actorAgentId && existing.assigneeAgentId && existing.assigneeAgentId !== actorAgentId) {
+        throw conflict("Only assignee can release issue");
+      }
+
+      return db
+        .update(issues)
+        .set({
+          status: "todo",
+          assigneeAgentId: null,
+          updatedAt: new Date(),
+        })
+        .where(eq(issues.id, id))
+        .returning()
+        .then((rows) => rows[0] ?? null);
+    },
+
+    listComments: (issueId: string) =>
+      db
+        .select()
+        .from(issueComments)
+        .where(eq(issueComments.issueId, issueId))
+        .orderBy(desc(issueComments.createdAt)),
+
+    addComment: async (issueId: string, body: string, actor: { agentId?: string; userId?: string }) => {
+      const issue = await db
+        .select({ companyId: issues.companyId })
+        .from(issues)
+        .where(eq(issues.id, issueId))
+        .then((rows) => rows[0] ?? null);
+
+      if (!issue) throw notFound("Issue not found");
+
+      return db
+        .insert(issueComments)
+        .values({
+          companyId: issue.companyId,
+          issueId,
+          authorAgentId: actor.agentId ?? null,
+          authorUserId: actor.userId ?? null,
+          body,
+        })
+        .returning()
+        .then((rows) => rows[0]);
+    },
+
+    staleCount: async (companyId: string, minutes = 60) => {
+      const cutoff = new Date(Date.now() - minutes * 60 * 1000);
+      const result = await db
+        .select({ count: sql<number>`count(*)` })
+        .from(issues)
+        .where(
+          and(
+            eq(issues.companyId, companyId),
+            eq(issues.status, "in_progress"),
+            sql`${issues.startedAt} < ${cutoff.toISOString()}`,
+          ),
+        )
+        .then((rows) => rows[0]);
+
+      return Number(result?.count ?? 0);
+    },
   };
 }
diff --git a/server/src/services/projects.ts b/server/src/services/projects.ts
index ff1608c3..4ada925f 100644
--- a/server/src/services/projects.ts
+++ b/server/src/services/projects.ts
@@ -4,7 +4,7 @@ import { projects } from "@paperclip/db";
 
 export function projectService(db: Db) {
   return {
-    list: () => db.select().from(projects),
+    list: (companyId: string) => db.select().from(projects).where(eq(projects.companyId, companyId)),
 
     getById: (id: string) =>
       db
@@ -13,10 +13,10 @@ export function projectService(db: Db) {
         .where(eq(projects.id, id))
         .then((rows) => rows[0] ?? null),
 
-    create: (data: typeof projects.$inferInsert) =>
+    create: (companyId: string, data: Omit<typeof projects.$inferInsert, "companyId">) =>
       db
         .insert(projects)
-        .values(data)
+        .values({ ...data, companyId })
         .returning()
         .then((rows) => rows[0]),
 
diff --git a/server/src/types/express.d.ts b/server/src/types/express.d.ts
new file mode 100644
index 00000000..fe176623
--- /dev/null
+++ b/server/src/types/express.d.ts
@@ -0,0 +1,15 @@
+export {};
+
+declare global {
+  namespace Express {
+    interface Request {
+      actor: {
+        type: "board" | "agent";
+        userId?: string;
+        agentId?: string;
+        companyId?: string;
+        keyId?: string;
+      };
+    }
+  }
+}