diff --git a/client/scripts/database.js b/client/scripts/database.js
index 6f87354..44823cf 100644
--- a/client/scripts/database.js
+++ b/client/scripts/database.js
@@ -44,15 +44,17 @@ function search(string, fields) {
 	var keywords = string.split(' ');
 	for (kid in keywords) {
 		var keyword = keywords[kid].toLowerCase();
-		var found = false;
-		for (fid in fields) {
-			var field = fields[fid].toLowerCase();
-			if (field.indexOf(keyword) >= 0) {
-				found = true;
-				break;
+		if (keyword != '') {
+			var found = false;
+			for (fid in fields) {
+				var field = fields[fid].toLowerCase();
+				if (field.indexOf(keyword) >= 0) {
+					found = true;
+					break;
+				}
 			}
+			if (!found) return false;
 		}
-		if (!found) return false;
 	}
 	return true;
 }
@@ -1304,8 +1306,7 @@ function initDatabase() {
 			if ((oldVersion < 10) && (newVersion >= 10)) {
 				log('[db] to version 10');
 				var osExpenditures = db.createObjectStore('expenditures', { keyPath: 'id' });
-				osExpenditures.createIndex('user_from', 'user_from', { unique: false });
-				osExpenditures.createIndex('user_to', 'user_to', { unique: false });
+				osExpenditures.createIndex('user', 'user', { unique: false });
 				var osUpdateTimes = upgradeTransaction.objectStore('update_times');
 				osUpdateTimes.add({ table: 'expenditures', time: 0 });
 			}
diff --git a/client/styles/regatten.css b/client/styles/regatten.css
index 951cde7..ece6131 100644
--- a/client/styles/regatten.css
+++ b/client/styles/regatten.css
@@ -144,6 +144,69 @@
 	text-align: right;
 }
 
+/*** EXPENDITURES LIST ***/
+.expenditures-list.display-border > div {
+	border-bottom: 1px solid #dee2e6;
+}
+.expenditures-list > div {
+	padding-top: 1rem;
+	padding-bottom: 1rem;
+	cursor: pointer;
+}
+
+.expenditures-list > div:last-child {
+	border: 0;
+	padding-bottom: 0;
+}
+
+.expenditures-list div {
+	white-space: nowrap;
+}
+
+.expenditures-list > div > div > div {
+	display: inline-block;
+}
+
+.expenditures-list > div > div:nth-child(1) > div:nth-child(1) {
+	width: calc(75% - 1.5em);
+}
+.expenditures-list > div > div:nth-child(1) > div:nth-child(2) {
+	width: 25%;
+	text-align: right;
+}
+.expenditures-list > div > div:nth-child(1) > div:nth-child(3) {
+	width: 1.5em;
+	text-align: right;
+}
+
+.expenditures-list > div > div:nth-child(2) > div:nth-child(1) {
+	width: 6em;
+}
+.expenditures-list > div > div:nth-child(2) > div:nth-child(2) {
+	width: calc(70% - 6em);
+	overflow-x: visible;
+}
+.expenditures-list > div > div:nth-child(2) > div:nth-child(3) {
+	width: 30%;
+	text-align: right;
+}
+
+.expenditures-list > div.sum {
+	padding: 0;
+}
+.expenditures-list > div.sum > div:nth-child(1) {
+	background: #dee2e6;
+	height: 1px;
+	display: flex;
+	justify-content: center;
+}
+.expenditures-list > div.sum > div:nth-child(1) > div:nth-child(1) {
+	background: white;
+	width: initial;
+	margin-top: -1em;
+	padding: 0 .5em;
+}
+
 /*** NORMAL LIST ***/
 .normal-list > div {
 	padding-top: 1rem;
diff --git a/server/content/expenditures-user.php b/server/content/expenditures-user.php
new file mode 100644
index 0000000..c4334bd
--- /dev/null
+++ b/server/content/expenditures-user.php
@@ -0,0 +1,80 @@
+<?php
+
+$sp['title'] = 'Ausgaben-Verwaltung - Regatten.net ' . $_CLASS['name'];
+$sp['backbutton'] = 'expenditures';
+$sp['activenav'] = 5;
+
+// Title
+$content = "<h1>Ausgaben-Verwaltung</h1>";
+$content .= '<p id="p-username" class="mb-1"></p>';
+$content .= $tpl->load('button', ['<i class="fas fa-plus"></i>&ensp;Neue Ausgabe', '#', 'html-id' => 'button-add', 'css-class' => 'mt-3 mb-2']);
+$content .= $tpl->load('button', ['<i class="fas fa-plus"></i>&ensp;Neuer Geldtransfer', '#', 'html-id' => 'button-add-transfer', 'css-class' => 'mt-3 mb-0']);
+
+$sp['output'] .= $tpl->load('card', [$content, 'css-class' => 'show-loggedin']);
+
+// Not loggedin
+$content = '<h1>Ausgaben-Verwaltung</h1>';
+$content .= '<p>Um die Ausgaben-Verwaltung nutzen zu können, musst Du angemeldet sein.<br><a href="#" data-menu="menu-login">Melde Dich hier an</a> oder <a href="https://regatten.net/#signup">registriere Dich jetzt kostenlos</a>.</p>';
+
+$sp['output'] .= $tpl->load('card', [$content, 'css-class' => 'show-notloggedin']);
+
+// List
+$content = '<p id="p-count" class="mb-0"></p>';
+$content .= $tpl->load('input', ['html-id' => 'input-search', 'placeholder' => 'Suche', 'type' => 'text', 'css-class' => 'mt-2']);
+$content .= '<div id="div-list" class="expenditures-list mb-0"></div>';
+
+$sp['output'] .= $tpl->load('card', [$content, 'html-id' => 'card-list', 'css-class' => 'show-loggedin']);
+
+// Pagination
+$sp['output'] .= $tpl->load('pagination', ['html-id' => 'pagination', 'css-class' => 'show-loggedin']);
+
+// Legend
+$content = '<p>';
+$content .= '<i class="fas fa-check"></i>&ensp;genehmigt<br>';
+$content .= '<i class="fas fa-times"></i>&ensp;storniert<br>';
+$content .= '<i class="fas fa-hourglass-half"></i>&ensp;wartet auf Zustimmung von <span class="span-username"></span><br>';
+$content .= '<i class="fas fa-exclamation"></i>&ensp;wartet auf Deine Zustimmung';
+$content .= '</p>';
+
+$sp['output'] .= $tpl->load('card', [$content, 'css-class' => 'show-loggedin']);
+
+// Menu
+$items = $tpl->load('menu/item-icon', ['Akzeptieren', '#', 'html-id' => 'menu-item-approve', 'icon' => 'fa-check']);
+$items .= $tpl->load('menu/item-icon', ['Ablehnen', '#', 'html-id' => 'menu-item-decline', 'icon' => 'fa-times']);
+$items .= $tpl->load('menu/item-icon', ['Stornieren', '#', 'html-id' => 'menu-item-cancel', 'icon' => 'fa-times']);
+$sp['menus'] .= $tpl->load('menu/bottom', [$items, 'html-id' => 'menu-expenditure', 'title' => 'Ausgabe', 'height' => 200]);
+
+// Menu Add
+$items = $tpl->load('menu/item-simple', ['bezahlt von: ', '#', 'html-id' => 'item-add-user-from']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-date', 'placeholder' => 'Datum des Transfers', 'type' => 'date', 'css-class' => 'mt-3']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-amount', 'placeholder' => 'Betrag in Euro', 'type' => 'number" min="0.01" step="0.01']);
+$options = '<option value="entryfee">Meldegeld</option>';
+$options .= '<option value="camping">Camping</option>';
+$options .= '<option value="food">Essen</option>';
+$options .= '<option value="other">andere</option>';
+$items .= $tpl->load('select', ['html-id' => 'select-add-purpose', 'placeholder' => 'Verwendung', 'options' => $options]);
+$items .= $tpl->load('input', ['html-id' => 'input-add-regatta-name', 'placeholder' => 'Name der Regatta (optional)', 'type' => 'text']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-purpose-text', 'placeholder' => 'Verwendungszweck (optional)', 'type' => 'text']);
+$items .= '<p style="line-height: normal; margin-bottom: 0;">Für wen wurde das Geld ausgegeben? (z.B. Du und Dein Segelpartner)<br>Hinweis: Der angegebene Betrag wird durch die Personen geteilt, die Du hier auswählst.</p>';
+$items .= $tpl->load('menu/item-simple', ['<span style="font-style:italic;">Weiteren Benutzer hinzuf&uuml;gen</span>', '#', 'html-id' => 'item-add-user-to']);
+$items .= $tpl->load('button', ['Speichern', '#', 'html-id' => 'button-add-save', 'css-class' => 'mb-3']);
+$sp['menus'] .= $tpl->load('menu/modal', [$items, 'html-id' => 'menu-add', 'title' => 'Neue Ausgabe', 'height' => '90vh', 'width' => '90vw']);
+
+// Menu Add Transfer
+$items = $tpl->load('menu/item-switch', ['Geld bekommen', 'html-id' => 'switch-add-transfer-received', 'icon' => 'fa-arrow-left']);
+$items .= $tpl->load('menu/item-simple', ['von: <font style="font-style:italic;">bitte auswählen</font>', '#', 'html-id' => 'item-add-transfer-user']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-transfer-date', 'placeholder' => 'Datum des Transfers', 'type' => 'date', 'css-class' => 'mt-3']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-transfer-amount', 'placeholder' => 'Betrag in Euro', 'type' => 'number" min="0.01" step="0.01']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-transfer-purpose-text', 'placeholder' => 'Verwendungszweck (optional)', 'type' => 'text']);
+$items .= $tpl->load('button', ['Speichern', '#', 'html-id' => 'button-add-transfer-save']);
+$sp['menus'] .= $tpl->load('menu/modal', [$items, 'html-id' => 'menu-add-transfer', 'title' => 'Neuer Geldtransfer', 'height' => 470, 'width' => '90vw']);
+
+// Select user
+$items = $tpl->load('input', ['html-id' => 'input-user-search', 'placeholder' => 'Suche...', 'type' => 'text']);
+$sp['menus'] .= $tpl->load('menu/modal', [$items, 'html-id' => 'menu-select-user', 'title' => 'Benutzer auswählen', 'height' => 500, 'width' => '90vw']);
+
+$sp['scripts'] .= $scripts->load('pagination', ['pageChange', 'page', 'pageCount', 'pagination']);
+$sp['scripts'] .= $scripts->load('expenditures-add');
+$sp['scripts'] .= $scripts->load('expenditures-user');
+
+?>
\ No newline at end of file
diff --git a/server/content/expenditures.php b/server/content/expenditures.php
new file mode 100644
index 0000000..eb1d2a8
--- /dev/null
+++ b/server/content/expenditures.php
@@ -0,0 +1,63 @@
+<?php
+
+$sp['title'] = 'Ausgaben-Verwaltung - Regatten.net ' . $_CLASS['name'];
+$sp['backbutton'] = 'index';
+$sp['activenav'] = 5;
+
+// Title
+$content = "<h1>Ausgaben-Verwaltung</h1>";
+$content .= $tpl->load('button', ['<i class="fas fa-plus"></i>&ensp;Neue Ausgabe', '#', 'html-id' => 'button-add', 'css-class' => 'mt-3 mb-2']);
+$content .= $tpl->load('button', ['<i class="fas fa-plus"></i>&ensp;Neuer Geldtransfer', '#', 'html-id' => 'button-add-transfer', 'css-class' => 'mt-3 mb-0']);
+
+$sp['output'] .= $tpl->load('card', [$content, 'css-class' => 'show-loggedin']);
+
+// Not loggedin
+$content = '<h1>Ausgaben-Verwaltung</h1>';
+$content .= '<p>Um die Ausgaben-Verwaltung nutzen zu können, musst Du angemeldet sein.<br><a href="#" data-menu="menu-login">Melde Dich hier an</a> oder <a href="https://regatten.net/#signup">registriere Dich jetzt kostenlos</a>.</p>';
+
+$sp['output'] .= $tpl->load('card', [$content, 'css-class' => 'show-notloggedin']);
+
+// List
+$content = '<p id="p-count" class="mb-0"></p>';
+$content .= $tpl->load('input', ['html-id' => 'input-search', 'placeholder' => 'Suche', 'type' => 'text', 'css-class' => 'mt-2']);
+$content .= '<div id="div-list" class="normal-list mb-0"></div>';
+
+$sp['output'] .= $tpl->load('card', [$content, 'html-id' => 'card-list', 'css-class' => 'show-loggedin']);
+
+// Pagination
+$sp['output'] .= $tpl->load('pagination', ['html-id' => 'pagination', 'css-class' => 'show-loggedin']);
+
+// Menu Add
+$items = $tpl->load('menu/item-simple', ['bezahlt von: ', '#', 'html-id' => 'item-add-user-from']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-date', 'placeholder' => 'Datum des Transfers', 'type' => 'date', 'css-class' => 'mt-3']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-amount', 'placeholder' => 'Betrag in Euro', 'type' => 'number" min="0.01" step="0.01']);
+$options = '<option value="entryfee">Meldegeld</option>';
+$options .= '<option value="camping">Camping</option>';
+$options .= '<option value="food">Essen</option>';
+$options .= '<option value="other">andere</option>';
+$items .= $tpl->load('select', ['html-id' => 'select-add-purpose', 'placeholder' => 'Verwendung', 'options' => $options]);
+$items .= $tpl->load('input', ['html-id' => 'input-add-regatta-name', 'placeholder' => 'Name der Regatta (optional)', 'type' => 'text']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-purpose-text', 'placeholder' => 'Verwendungszweck (optional)', 'type' => 'text']);
+$items .= '<p style="line-height: normal; margin-bottom: 0;">Für wen wurde das Geld ausgegeben? (z.B. Du und Dein Segelpartner)<br>Hinweis: Der angegebene Betrag wird durch die Personen geteilt, die Du hier auswählst.</p>';
+$items .= $tpl->load('menu/item-simple', ['<span style="font-style:italic;">Weiteren Benutzer hinzuf&uuml;gen</span>', '#', 'html-id' => 'item-add-user-to']);
+$items .= $tpl->load('button', ['Speichern', '#', 'html-id' => 'button-add-save', 'css-class' => 'mb-3']);
+$sp['menus'] .= $tpl->load('menu/modal', [$items, 'html-id' => 'menu-add', 'title' => 'Neue Ausgabe', 'height' => '90vh', 'width' => '90vw']);
+
+// Menu Add Transfer
+$items = $tpl->load('menu/item-switch', ['Geld bekommen', 'html-id' => 'switch-add-transfer-received', 'icon' => 'fa-arrow-left']);
+$items .= $tpl->load('menu/item-simple', ['von: <font style="font-style:italic;">bitte auswählen</font>', '#', 'html-id' => 'item-add-transfer-user']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-transfer-date', 'placeholder' => 'Datum des Transfers', 'type' => 'date', 'css-class' => 'mt-3']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-transfer-amount', 'placeholder' => 'Betrag in Euro', 'type' => 'number" min="0.01" step="0.01']);
+$items .= $tpl->load('input', ['html-id' => 'input-add-transfer-purpose-text', 'placeholder' => 'Verwendungszweck (optional)', 'type' => 'text']);
+$items .= $tpl->load('button', ['Speichern', '#', 'html-id' => 'button-add-transfer-save']);
+$sp['menus'] .= $tpl->load('menu/modal', [$items, 'html-id' => 'menu-add-transfer', 'title' => 'Neuer Geldtransfer', 'height' => 470, 'width' => '90vw']);
+
+// Select user
+$items = $tpl->load('input', ['html-id' => 'input-user-search', 'placeholder' => 'Suche...', 'type' => 'text']);
+$sp['menus'] .= $tpl->load('menu/modal', [$items, 'html-id' => 'menu-select-user', 'title' => 'Benutzer auswählen', 'height' => 500, 'width' => '90vw']);
+
+$sp['scripts'] .= $scripts->load('pagination', ['pageChange', 'page', 'pageCount', 'pagination']);
+$sp['scripts'] .= $scripts->load('expenditures-add');
+$sp['scripts'] .= $scripts->load('expenditures');
+
+?>
\ No newline at end of file
diff --git a/server/page/menus.php b/server/page/menus.php
index 9e59834..8d6a884 100644
--- a/server/page/menus.php
+++ b/server/page/menus.php
@@ -68,6 +68,12 @@
 				<span id="badge-more-news" class="badge bg-highlight color-white"></span>
 				<i class="fa fa-angle-right"></i>
 			</a>
+            <a href="<?php echo LINK_PRE; ?>expenditures" class="show-loggedin">
+                <i class="fa font-14 fa-money-bill-wave rounded-s bg-highlight color-white"></i>
+                <span>Ausgaben-Verwaltung</span>
+                <!--<span id="badge-more-expenditures" class="badge bg-highlight color-white"></span>-->
+                <i class="fa fa-angle-right"></i>
+            </a>
 			<a href="<?php echo LINK_PRE; ?>trim_list">
 				<i class="fa font-14 fa-book rounded-s bg-highlight color-white"></i>
 				<span>Trimm-B&uuml;cher</span>
diff --git a/server/scripts/expenditures-add.js b/server/scripts/expenditures-add.js
new file mode 100644
index 0000000..fb57ba1
--- /dev/null
+++ b/server/scripts/expenditures-add.js
@@ -0,0 +1,319 @@
+let users = [];
+let known = [];
+let userSelectedCallback = null;
+let excludeUsers = {};
+
+function userSelected(id) {
+    if (typeof userSelectedCallback === 'function') {
+        userSelectedCallback(id);
+    }
+}
+
+async function usersSearch() {
+    $('.item-user-search').remove();
+    if ($('#input-user-search').val().length == 0) {
+        known.forEach(function (entry) {
+            if (!(entry.id in excludeUsers)) {
+                $('#menu-select-user').find('.content').find('.list-group').append(entry.content);
+            }
+        });
+    }
+    if ($('#input-user-search').val().length >= 3) {
+        let cnt = 0;
+        users.forEach(function (entry) {
+            if (!(entry.id in excludeUsers) && search($('#input-user-search').val(), entry.keywords)) {
+                $('#menu-select-user').find('.content').find('.list-group').append(entry.content);
+                cnt++;
+            }
+        });
+        if (cnt == 0) {
+            let item = '<p class="item-user-search">Keine Benutzer gefunden.</p>';
+            $('#menu-select-user').find('.content').find('.list-group').append(item);
+        }
+    } else {
+        let item = '<p class="item-user-search">Zum Suchen mindestens 3 Zeichen eingeben</p>';
+        $('#menu-select-user').find('.content').find('.list-group').append(item);
+    }
+}
+
+function addRemoveToUser(userid) {
+    $('.item-user-to[data-userid=' + userid + ']').remove();
+}
+
+async function expendituresInitModals() {
+    $('#button-add-save').click(function () {
+        showLoader();
+        const jqUserFrom = $('#item-add-user-from');
+        const userFrom = jqUserFrom.data('userid');
+        const jqDate = $('#input-add-date');
+        const purposeDate = jqDate.val();
+        if (purposeDate == '') {
+            hideLoader();
+            toastError('Es wurde kein Datum ausgewählt!');
+            jqDate.focus();
+            return;
+        }
+        const jqAmount = $('#input-add-amount');
+        const amount = jqAmount.val();
+        if (amount == '') {
+            hideLoader();
+            toastError('Es wurde kein Betrag ausgewählt!');
+            jqAmount.focus();
+            return;
+        }
+        const purpose = $('#select-add-purpose').val();
+        const regattaName = $('#input-add-regatta-name').val();
+        const purposeText = $('#input-add-purpose-text').val();
+        let usersTo = [];
+        $('.item-user-to[data-userid]').each(function (index) {
+            usersTo.push($(this).data('userid'));
+        });
+        let auth = {
+            id: localStorage.getItem('auth_id'),
+            hash: localStorage.getItem('auth_hash')
+        }
+        $.ajax({
+            url: QUERY_URL + 'expenditures_add',
+            method: 'POST',
+            data: {
+                auth: auth,
+                user_from: userFrom,
+                date: purposeDate,
+                amount: Math.round(parseFloat(amount) * 100),
+                purpose: purpose,
+                regatta_name: regattaName,
+                purpose_text: purposeText,
+                users_to: usersTo
+            },
+            error: function (xhr, status, error) {
+                if (xhr.status == 401) {
+                    log('authentification failed');
+                    toastError('Authentifizierung fehlgeschlagen. Versuche es erneut.');
+                } else if (xhr.status == 0) {
+                    toastError('Du bist momentan offline.<br>Stelle eine Internetverbindung her, um die Ausgabe zu speichern');
+                } else {
+                    log('expenditures_add: unbekannter Fehler', status, error);
+                    log(xhr);
+                    toastError('Ein unbekannter Fehler ist aufgetreten. Bitte versuche es noch einmal', 5000);
+                }
+                hideLoader();
+            },
+            success: async function (data, status, xhr) {
+                await sync();
+                $('#menu-add').hideMenu();
+                hideLoader();
+                toastOk('Ausgabe gespeichert. Betrag wurde durch ' + data.count + ' Personen geteilt.');
+            }
+        });
+    });
+    $('#item-add-user-from').click(async function () {
+        excludeUsers = {};
+        $('#input-user-search').val('').trigger('focusin').trigger('focusout');
+        usersSearch();
+        userSelectedCallback = async function (userid) {
+            $('#item-add-user-from').data('userid', userid).find('span').html('bezahlt von: ' + (await dbGetData('users', userid)).username);
+            $('#menu-select-user').hideMenu();
+            $('#menu-add').showMenu();
+        }
+        $('#menu-add').hideMenu();
+        $('#menu-select-user').showMenu();
+        $('#input-user-search').focus();
+    });
+    $('#item-add-user-to').click(async function () {
+        excludeUsers = {};
+        $('.item-user-to[data-userid]').each(function (index) {
+            excludeUsers[$(this).data('userid')] = true;
+        });
+        $('#input-user-search').val('').trigger('focusin').trigger('focusout');
+        usersSearch();
+        userSelectedCallback = async function (userid) {
+            let item = '<a class="item-user-to" data-userid="' + userid + '" onclick="addRemoveToUser(' + userid + ')">';
+            item += '<span>' + (await dbGetData('users', userid)).username + '</span>';
+            item += '<i class="fa fa-times"></i>';
+            item += '</a>';
+            $('#item-add-user-to').before(item);
+            $('#menu-select-user').hideMenu();
+            $('#menu-add').showMenu();
+        }
+        $('#menu-add').hideMenu();
+        $('#menu-select-user').showMenu();
+        $('#input-user-search').focus();
+    });
+
+    $('#button-add-transfer-save').click(function () {
+        showLoader();
+        const jqUser = $('#item-add-transfer-user');
+        const selectedUser = jqUser.data('userid');
+        if (selectedUser == 0) {
+            hideLoader();
+            toastError('Es wurde keine Person ausgewählt!');
+            return;
+        }
+        const jqDate = $('#input-add-transfer-date');
+        const selectedDate = jqDate.val();
+        if (selectedDate == '') {
+            hideLoader();
+            toastError('Es wurde kein Datum ausgewählt!');
+            jqDate.focus();
+            return;
+        }
+        const jqAmount = $('#input-add-transfer-amount');
+        const selectedAmount = jqAmount.val();
+        if (selectedAmount == '') {
+            hideLoader();
+            toastError('Es wurde kein Betrag ausgewählt!');
+            jqAmount.focus();
+            return;
+        }
+        const jqPurposeText = $('#input-add-transfer-purpose-text');
+        const selectedPurposeText = jqPurposeText.val();
+        const jqSwitch = $('#switch-add-transfer-received');
+        const direction = jqSwitch.prop('checked');
+        let auth = {
+            id: localStorage.getItem('auth_id'),
+            hash: localStorage.getItem('auth_hash')
+        }
+        $.ajax({
+            url: QUERY_URL + 'expenditures_add_transfer',
+            method: 'POST',
+            data: {
+                auth: auth,
+                direction: direction ? 1 : -1,
+                userid: selectedUser,
+                date: selectedDate,
+                amount: Math.round(parseFloat(selectedAmount) * 100),
+                purpose_text: selectedPurposeText
+            },
+            error: function (xhr, status, error) {
+                if (xhr.status == 401) {
+                    log('authentification failed');
+                    toastError('Authentifizierung fehlgeschlagen. Versuche es erneut.');
+                } else if (xhr.status == 0) {
+                    toastError('Du bist momentan offline.<br>Stelle eine Internetverbindung her, um den Geldtransfer zu speichern');
+                } else {
+                    log('expenditures_add_transfer: unbekannter Fehler', status, error);
+                    log(xhr);
+                    toastError('Ein unbekannter Fehler ist aufgetreten. Bitte versuche es noch einmal', 5000);
+                }
+                hideLoader();
+            },
+            success: async function (data, status, xhr) {
+                await sync();
+                $('#menu-add-transfer').hideMenu();
+                hideLoader();
+                toastOk(direction ? 'Geldtransfer gespeichert. ' + (await dbGetData('users', selectedUser)).username + ' muss dies noch bestätigen' : 'Geldtransfer wurde gespeichert');
+            }
+        });
+    });
+    $('#switch-add-transfer-received').parent().parent().click(async function () {
+        const jqSwitch = $('#switch-add-transfer-received');
+        const jqUser = $('#item-add-transfer-user');
+        const direction = jqSwitch.prop('checked');
+        jqSwitch.parent().prev().text(direction ? 'Geld gegeben' : 'Geld bekommen').prev().removeClass('fa-arrow-' + (direction ? 'left' : 'right')).addClass('fa-arrow-' + (direction ? 'right' : 'left'));
+        const selectedUser = jqUser.data('userid');
+        if (selectedUser == 0) {
+            jqUser.find('span').html((direction ? 'an: ' : 'von: ') + '<font style="font-style:italic;">bitte auswählen</font>');
+        } else {
+            jqUser.find('span').text((direction ? 'an: ' : 'von: ') + (await dbGetData('users', selectedUser)).username);
+        }
+    });
+    $('#item-add-transfer-user').click(async function () {
+        excludeUsers = {};
+        excludeUsers[USER_ID] = true;
+        $('#input-user-search').val('').trigger('focusin').trigger('focusout');
+        usersSearch();
+        userSelectedCallback = async function (userid) {
+            const direction = $('#switch-add-transfer-received').prop('checked');
+            $('#item-add-transfer-user').data('userid', userid).find('span').html((direction ? 'an: ' : 'von: ') + (await dbGetData('users', userid)).username);
+            $('#menu-select-user').hideMenu();
+            $('#menu-add-transfer').showMenu();
+        }
+        $('#menu-add-transfer').hideMenu();
+        $('#menu-select-user').showMenu();
+        $('#input-user-search').focus();
+    });
+
+    $('#input-user-search').on('input', usersSearch);
+
+    users = [];
+    known = [];
+    let itemMe = '<a class="item-user-search" onclick="userSelected(' + USER_ID + ')">';
+    itemMe += '<span>ICH (' + USER_NAME + ')</span>';
+    itemMe += '<i class="fa fa-angle-right"></i>';
+    itemMe += '</a>';
+    known.push({id: USER_ID, content: itemMe});
+    let knownIds = {};
+    let allExps = await dbGetData('expenditures');
+    let expUsers = {};
+    for (let i in allExps) {
+        let exp = allExps[i];
+        let eUId = exp.user;
+        if (!(eUId in expUsers)) {
+            expUsers[eUId] = {
+                userId: eUId,
+                username: (await dbGetData('users', eUId)).username,
+                cnt: 0
+            };
+        }
+        expUsers[eUId].cnt++;
+    }
+    expUsers = Object.values(expUsers);
+    expUsers.sort(function (a, b) {
+        return a.username.localeCompare(b.username);
+    });
+    for (let i in expUsers) {
+        knownIds[expUsers[i].userId] = true;
+    }
+    const dbUsers = await dbGetData('users');
+    dbUsers.sort(function (a, b) {
+        return a.username.localeCompare(b.username);
+    });
+    for (let i in dbUsers) {
+        let item = '<a class="item-user-search" onclick="userSelected(' + dbUsers[i].id + ')">';
+        item += '<span>' + dbUsers[i].username + '</span>';
+        item += '<i class="fa fa-angle-right"></i>';
+        item += '</a>';
+        users.push({
+            keywords: [dbUsers[i].username],
+            id: dbUsers[i].id,
+            content: item
+        });
+        if (dbUsers[i].id in knownIds) known.push({id: dbUsers[i].id, content: item});
+    }
+}
+
+async function expendituresShowAdd(defaultUser = 0) {
+    $('#item-add-user-from').data('userid', USER_ID).find('span').html('bezahlt von: ' + USER_NAME);
+    $('#input-add-date').val(formatDate('Y-m-d')).trigger('focusin');
+    $('#input-add-amount').val('');
+    $('#select-add-purpose').val('entryfee');
+    $('#input-add-regatta-name').val(''); // TODO: datalist?
+    $('#input-add-purpose-text').val('');
+    $('.item-user-to').remove();
+    let item = '<a class="item-user-to" data-userid="' + USER_ID + '" onclick="addRemoveToUser(' + USER_ID + ')">';
+    item += '<span>' + USER_NAME + '</span>';
+    item += '<i class="fa fa-times"></i>';
+    item += '</a>';
+    $('#item-add-user-to').before(item);
+    if (defaultUser > 0) {
+        item = '<a class="item-user-to" data-userid="' + defaultUser + '" onclick="addRemoveToUser(' + defaultUser + ')">';
+        item += '<span>' + (await dbGetData('users', defaultUser)).username + '</span>';
+        item += '<i class="fa fa-times"></i>';
+        item += '</a>';
+        $('#item-add-user-to').before(item);
+    }
+    $('#menu-add').showMenu();
+}
+
+async function expendituresShowAddTransfer(defaultUser = 0) {
+    $('#switch-add-transfer-received').prop('checked', true).parent().prev().text('Geld gegeben').prev().removeClass('fa-arrow-left').addClass('fa-arrow-right');
+    if (defaultUser == 0) {
+        $('#item-add-transfer-user').data('userid', 0).find('span').html('an: <font style="font-style:italic;">bitte auswählen</font>');
+    } else {
+        $('#item-add-transfer-user').data('userid', defaultUser).find('span').html('an: ' + (await dbGetData('users', defaultUser)).username);
+    }
+    $('#input-add-transfer-date').val(formatDate('Y-m-d')).trigger('focusin');
+    $('#input-add-transfer-amount').val('');
+    $('#input-add-transfer-purpose-text').val('');
+    $('#menu-add-transfer').showMenu();
+}
diff --git a/server/scripts/expenditures-user.js b/server/scripts/expenditures-user.js
new file mode 100644
index 0000000..24cacde
--- /dev/null
+++ b/server/scripts/expenditures-user.js
@@ -0,0 +1,317 @@
+let firstCall = true;
+let rows = [];
+let displayed = [];
+let page = 1;
+let pageCount = 0;
+const showCount = 25;
+let sumsDisplayed = true;
+
+function createPurpose(exp) {
+	let purpose = '';
+	let extraText = ': ';
+	switch (exp.purpose) {
+		case 'transfer': purpose = 'Geldtransfer'; break;
+		case 'entryfee': purpose = 'Meldegeld'; break;
+		case 'camping': purpose = 'Camping'; break;
+		case 'food': purpose = 'Essen'; break;
+		case 'other': extraText = ''; break;
+	}
+	if (exp.purpose_text != '') {
+		purpose += extraText + exp.purpose_text;
+	}
+	return purpose;
+}
+
+async function onListClicked(id) {
+	let exp = await dbGetData('expenditures', id);
+	console.log(exp);
+
+	$('#menu-expenditure').find('.menu-title').find('p').text(createPurpose(exp) + ' (' + (exp.direction * exp.amount / 100).toFixed(2) + ' €)');
+
+	if (exp.approved == 0 && (exp.direction < 0) == (exp.canceled == 0)) {
+		$('#menu-item-approve').show();
+		$('#menu-item-approve').attr('onclick', 'expenditureAction("approve", ' + exp['id'] + ', "' + (exp.canceled == 1 ? 'Stornierung' : 'Ausgabe') + ' genehmigt")');
+		$('#menu-item-approve').text(exp.canceled == 1 ? 'Storno akzeptieren' : 'Akzeptieren');
+		$('#menu-item-decline').show();
+		$('#menu-item-decline').attr('onclick', 'expenditureAction("decline", ' + exp['id'] + ', "Ausgabe ' + (exp.canceled == 1 ? 'erneut angefragt' : 'abgelehnt') + '")');
+		$('#menu-item-decline').text(exp.canceled == 1 ? 'Erneut anfragen' : 'Ablehnen');
+	} else {
+		$('#menu-item-approve').hide();
+		$('#menu-item-decline').hide();
+	}
+
+	if (exp.canceled == 0 && (exp.approved == 1 || exp.direction > 0)) {
+		$('#menu-item-cancel').show();
+		$('#menu-item-cancel').attr('onclick', 'expenditureAction("cancel", ' + exp['id'] + ', "' + (exp.direction > 0 ? 'Ausgabe storniert' : 'Stornierung beantragt') + '")');
+	} else {
+		$('#menu-item-cancel').hide();
+	}
+
+	$('#menu-expenditure').showMenu();
+	$('#menu-expenditure').scrollTop(0);
+}
+
+function expenditureAction(action, expId, successStr) {
+	$('#menu-expenditure').hideMenu();
+	showLoader();
+	let auth = {
+		id: localStorage.getItem('auth_id'),
+		hash: localStorage.getItem('auth_hash')
+	}
+	$.ajax({
+		url: QUERY_URL + 'expenditure_' + action,
+		method: 'POST',
+		data: {
+			auth: auth,
+			expenditure: expId
+		},
+		error: function (xhr, status, error) {
+			if (xhr.status == 401) {
+				log('authentification failed');
+				toastError('Authentifizierung fehlgeschlagen. Versuche es erneut.');
+			} else if (xhr.status == 0) {
+				toastError('Du bist momentan offline.<br>Stelle eine Internetverbindung her, um die Ausgabe zu stornieren.');
+			} else {
+				log('unbekannter Fehler', status, error);
+				log(xhr);
+				toastError('Ein unbekannter Fehler ist aufgetreten. Bitte versuche es noch einmal', 5000);
+			}
+			hideLoader();
+		},
+		success: function (data, status, xhr) {
+			sync();
+			hideLoader();
+			toastOk(successStr);
+		}
+	});
+}
+
+function pageChange() {
+	$('#p-count')[0].scrollIntoView({ behavior: "smooth" });
+	drawList();
+}
+
+async function drawList() {
+	window.setTimeout(function () {
+		let list = '';
+
+		if (displayed.length > 0) {
+			let offset = (page - 1) * (sumsDisplayed ? showCount * 2 : showCount);
+			let count = (page == pageCount ? (displayed.length - offset) : (sumsDisplayed ? showCount * 2 + 1 : showCount));
+
+			for (i = 0; i < count; i ++) {
+				list += displayed[i + offset];
+			}
+		} else {
+			list = '<div><div>Keine Ergebnisse, die der Suche entsprechen</div></div>';
+		}
+
+		$('#div-list').html(list);
+	}, 0);
+}
+
+async function reSearch() {
+	window.setTimeout(function () {
+		displayed = [];
+		rows.forEach(function (entry) {
+			if (search($('#input-search').val(), entry.keywords)) {
+				displayed.push(entry.content);
+			}
+		});
+		sumsDisplayed = displayed.length == rows.length;
+		$('#div-list').toggleClass('display-border', !sumsDisplayed);
+		pageCount = Math.ceil((displayed.length - (sumsDisplayed ? 1 : 0)) / (sumsDisplayed ? showCount * 2 : showCount));
+		if ((page < 1) || (page > pageCount)) {
+			if (page < 1) {
+				page = 1;
+			} else {
+				page = pageCount;
+			}
+		}
+		drawPagination();
+		drawList();
+	}, 0);
+}
+
+function cancelCause(cancel_cause) {
+	switch (cancel_cause) {
+		case 'not approved':
+			return 'nicht genehmigt';
+		case 'canceled':
+			return 'storniert';
+	}
+	return 'unbekannter Grund';
+}
+
+let siteScript = async function() {
+	if (!isLoggedIn()) {
+		hideLoader();
+		return;
+	}
+
+	userid = findGetParameter('user');
+	let user = null;
+	if (userid !== null) {
+		user = await dbGetData('users', userid);
+	}
+	if (user === null) {
+		location.href = LINK_PRE + 'expenditures';
+		return;
+	}
+
+	$('#p-username').text(user.username);
+	$('.span-username').text(user.username);
+
+	if (firstCall) {
+		firstCall = false;
+		initPagination();
+		$('#input-search').on('input', reSearch);
+		$('#button-add').click((e) => expendituresShowAdd(userid));
+		$('#button-add-transfer').click((e) => expendituresShowAddTransfer(userid));
+		expendituresInitModals();
+	}
+
+	let exps = await dbGetDataIndex('expenditures', 'user', user.id);
+	exps.sort(function (a, b) {
+		return a.created - b.created;
+	});
+
+	let sum = 0;
+	for (i in exps) {
+		let exp = exps[i];
+		if (exp.canceled == 0) {
+			sum += exp.direction * exp.amount;
+		}
+		exps[i].sum = sum;
+		exps[i].purpose_html = createPurpose(exp);
+		exps[i].purpose_date = formatDate("d.m.Y", parseDate(exp.purpose_date));
+	}
+
+	let sumText = '';
+	if (sum == 0) sumText = 'Du und ' + user.username + ' seid quitt.';
+	else if (sum > 0) sumText = user.username + ' schuldet Dir noch ' + (sum / 100).toFixed(2) + ' €.'; // TODO: Ausgleichen Button?
+	else sumText = 'Du schuldest ' + user.username + ' noch ' + (-sum / 100).toFixed(2) + ' €.'; // TODO: Ausgleichen Button?
+
+	results = exps.reverse();
+
+	// TODO: open approvals
+
+	let count = results.length;
+	if (count > 0) {
+		$('#p-count').text(sumText);
+		$('#div-list').show();
+		$('#input-search').parent().show();
+
+		rows = [];
+
+		for (id in results) {
+			let entry = results[id];
+
+			let rowSum = { keywords: [], content: '' };
+
+			rowSum.content += '<div class="sum">';
+
+			// ZEILE SUM
+			rowSum.content += '<div>';
+
+			// sum
+			rowSum.content += '<div>';
+			if (entry.sum < 0) rowSum.content += '<font style="color:red;">';
+			rowSum.content += (entry.sum / 100).toFixed(2);
+			if (entry.sum < 0) rowSum.content += '</font>';
+			rowSum.content += ' €</div>';
+
+			rowSum.content += '</div></div>';
+
+			rows.push(rowSum);
+
+
+			let row = { keywords: [], content: '' };
+
+			row.keywords.push((entry.amount / 100).toFixed(2));
+			row.keywords.push(entry.purpose_html);
+			row.keywords.push(entry.purpose_date);
+			row.keywords.push(entry.regatta_name);
+
+			row.content += '<div onclick="onListClicked(' + entry.id + ');" style="';
+			if (entry.canceled == 1) {
+				row.content += 'opacity:0.5;';
+			}
+			if (entry.approved == 0) {
+				row.content += 'font-style:italic;';
+			}
+			row.content += '">';
+
+			// ZEILE 1
+			row.content += '<div>';
+
+			// purpose
+			row.content += '<div' + ((entry.canceled == 1) ? ' style="text-decoration: line-through;"' : '') + '>' + entry.purpose_html + '</div>';
+
+			// amount
+			row.content += '<div>';
+			if (entry.canceled == 1) row.content += '(';
+			if (entry.direction < 0) row.content += '<font style="color:red;">';
+			row.content += (entry.direction * entry.amount / 100).toFixed(2);
+			if (entry.direction < 0) row.content += '</font>';
+			if (entry.canceled == 1) row.content += ')';
+			row.content += ' €</div>';
+
+			// icons
+			if (entry.approved == 1) {
+				if (entry.canceled == 1) {
+					row.content += '<div><i class="fas fa-times"></i></div>';
+				} else {
+					row.content += '<div><i class="fas fa-check"></i></div>';
+				}
+			} else if ((entry.direction < 0) == (entry.canceled == 1)) {
+				row.content += '<div><i class="fas fa-hourglass-half"></i></div>';
+			} else {
+				row.content += '<div><i class="fas fa-exclamation fa-blink"></i></div>';
+			}
+
+			row.content += '</div>';
+
+			// ZEILE 2
+			row.content += '<div>';
+
+			// date
+			row.content += '<div>' + entry.purpose_date + '</div>';
+
+			// regatta
+			row.content += '<div>' + entry.regatta_name + '</div>';
+
+			// cancel_cause
+			row.content += '<div>' + (entry.canceled == 1 ? cancelCause(entry.cancel_cause) : '') + '</div>';
+
+			row.content += '</div></div>';
+
+			rows.push(row);
+		}
+
+		let rowSum = { keywords: [], content: '' };
+
+		rowSum.content += '<div class="sum">';
+
+		// ZEILE SUM
+		rowSum.content += '<div>';
+
+		// sum
+		rowSum.content += '<div>';
+		rowSum.content += (0).toFixed(2);
+		rowSum.content += ' €</div>';
+
+		rowSum.content += '</div></div>';
+
+		rows.push(rowSum);
+
+		reSearch();
+
+	} else {
+		$('#p-count').html('Keine Ausgaben gefunden!');
+		$('#div-list').hide();
+		$('#input-search').parent().hide();
+	}
+
+	hideLoader();
+}
diff --git a/server/scripts/expenditures.js b/server/scripts/expenditures.js
new file mode 100644
index 0000000..9f13014
--- /dev/null
+++ b/server/scripts/expenditures.js
@@ -0,0 +1,149 @@
+var firstCall = true;
+var rows = [];
+var displayed = [];
+var page = 1;
+var pageCount = 0;
+const showCount = 25;
+
+async function onListClicked(id) {
+	window.location = LINK_PRE + 'expenditures-user?user=' + id;
+}
+
+function pageChange() {
+	$('#p-count')[0].scrollIntoView({ behavior: "smooth" });
+	drawList();
+}
+
+async function drawList() {
+	window.setTimeout(function () {
+		var list = '';
+
+		if (displayed.length > 0) {
+			var offset = (page - 1) * showCount;
+			var count = (page == pageCount ? (displayed.length % showCount) : showCount);
+			if (count == 0) count = showCount;
+
+			for (i = 0; i < count; i ++) {
+				list += displayed[i + offset];
+			}
+		} else {
+			list = '<div><div>Keine Ergebnisse, die der Suche entsprechen</div></div>';
+		}
+
+		$('#div-list').html(list);
+	}, 0);
+}
+
+async function reSearch() {
+	window.setTimeout(function () {
+		displayed = [];
+		rows.forEach(function (entry) {
+			if (search($('#input-search').val(), entry.keywords)) {
+				displayed.push(entry.content);
+			}
+		});
+		pageCount = Math.ceil(displayed.length / showCount);
+		if ((page < 1) || (page > pageCount)) {
+			if (page < 1) {
+				page = 1;
+			} else {
+				page = pageCount;
+			}
+		}
+		drawPagination();
+		drawList();
+	}, 0);
+}
+
+var siteScript = async function() {
+	if (!isLoggedIn()) {
+		hideLoader();
+		return;
+	}
+
+	if (firstCall) {
+		firstCall = false;
+		initPagination();
+		$('#input-search').on('input', reSearch);
+		$('#button-add').click((e) => expendituresShowAdd());
+		$('#button-add-transfer').click((e) => expendituresShowAddTransfer());
+		expendituresInitModals();
+	}
+
+	let allExps = await dbGetData('expenditures');
+	let expUsers = {};
+	for (let i in allExps) {
+		let exp = allExps[i];
+		let eUId = exp.user;
+		if (!(eUId in expUsers)) {
+			expUsers[eUId] = {
+				userId: eUId,
+				username: (await dbGetData('users', eUId)).username,
+				balance: 0,
+				openApprovals: 0,
+				cnt: 0
+			};
+		}
+		if (exp.canceled == 0) {
+			expUsers[eUId].balance += exp.direction * parseInt(exp.amount);
+		}
+		if (exp.approved == 0) {
+			if (exp.direction < 0 && exp.canceled == 0) expUsers[eUId].openApprovals++;
+			if (exp.direction > 0 && exp.canceled == 1) expUsers[eUId].openApprovals++;
+		}
+		expUsers[eUId].cnt++;
+	}
+	let results = Object.values(expUsers);
+
+	let count = results.length;
+	if (count > 0) {
+		$('#p-count').hide();
+		$('#div-list').show();
+		$('#input-search').parent().show();
+
+		results.sort(function (a, b) {
+			return b.cnt - a.cnt;
+		});
+
+		rows = [];
+
+		for (id in results) {
+			var entry = results[id];
+
+			var row = { keywords: [], content: '' };
+			row.keywords.push(entry.username);
+
+			row.content += '<div onclick="onListClicked(' + entry.userId + ');">';
+
+			// ZEILE 1
+			// Username
+			row.content += '<div><b>' + entry.username + '</b></div>';
+
+			// ZEILE 2
+			row.content += '<div>';
+
+			// open approvals
+			row.content += '<div>' + ((entry.openApprovals > 0) ? (entry.openApprovals + ' offene Genehmigung' + (entry.openApprovals > 1 ? 'en' : '')) : '') + '</div>';
+
+			// balance
+			row.content += '<div>';
+			if (entry.balance < 0) row.content += '<font style="color:red;">';
+			row.content += (entry.balance / 100).toFixed(2);
+			if (entry.balance < 0) row.content += '</font>';
+			row.content += ' €</div>';
+
+			row.content += '</div></div>';
+
+			rows.push(row);
+		}
+
+		reSearch();
+
+	} else {
+		$('#p-count').show().html('Keine Ausgaben gefunden!');
+		$('#div-list').hide();
+		$('#input-search').parent().hide();
+	}
+
+	hideLoader();
+}