diff --git a/elixir/lib/homework/companies.ex b/elixir/lib/homework/companies.ex
new file mode 100644
index 00000000..78c6a509
--- /dev/null
+++ b/elixir/lib/homework/companies.ex
@@ -0,0 +1,124 @@
+defmodule Homework.Companies do
+  @moduledoc """
+  The Companies context
+  """
+
+  import Ecto.Query, warn: false
+  alias Homework.Repo
+
+  alias Homework.Companies.Company
+
+  @doc """
+  Returns a list of companies
+
+  ## Examples
+
+      iex> list_companies([])
+      [%Company{}, ...]
+  """
+  def list_companies(_args) do
+    Repo.all(Company)
+  end
+
+  @doc """
+  Gets a single company
+
+  Raises 'Ecto.NoResultsError' if the Company does not exist.any()
+
+  ## Examples
+
+      iex> get_company!(123)
+      %Company{}
+
+      iex> get_company!(456)
+      ** (Ecto.NoResultsError)
+  """
+  def get_company!(id), do: Repo.get!(Company, id)
+
+  @doc """
+  Gets a company by name.
+
+  ## Example
+
+    iex> get_company_by_name("Divvy")
+    %Company{}
+
+    iex> get_company_by_name("X")
+    %[]
+
+  """
+
+  def get_company_by_name(name) do
+    Repo.all(
+      from(c in Company,
+        where: ilike(c.name, ^"%#{name}%")
+      )
+    )
+  end
+
+  @doc """
+  Creates a company
+
+  ## Examples
+
+      iex> create_company(%{field: value})
+      {:ok, %Company{}}
+
+      iex> create_company(%{field: bad_value})
+      {:error, %Ecto.Changeset{}}
+  """
+  def create_company(attrs \\ %{}) do
+    %Company{}
+    |> Company.changeset(attrs)
+    |> Repo.insert()
+  end
+
+  @doc """
+  Updates a company.
+
+  ## Examples
+
+      iex> update_company(company, %{field: new_value})
+      {:ok, %User{}}
+
+      iex> update_company(company, %{field: bad_value})
+      {:error, %Ecto.Changeset{}}
+
+  """
+  def update_company(%Company{} = company, attrs) do
+    company
+    |> Company.changeset(attrs)
+    |> Repo.update()
+  end
+
+  @doc """
+  Deletes a company.
+
+  ## Examples
+
+      iex> delete_company(company)
+      {:ok, %Company{}}
+
+      iex> delete_company(company)
+      {:error, %Ecto.Changeset{}}
+
+  """
+  def delete_company(%Company{} = company) do
+    Repo.delete(company)
+  end
+
+  @doc """
+  Returns an `%Ecto.Changeset{}` for tracking company changes.
+
+  ## Examples
+
+      iex> change_company(company)
+      %Ecto.Changeset{data: %Company{}}
+
+  """
+  def change_company(%Company{} = company, attrs \\ %{}) do
+    Company.changeset(company, attrs)
+  end
+
+
+end
diff --git a/elixir/lib/homework/companies/company.ex b/elixir/lib/homework/companies/company.ex
new file mode 100644
index 00000000..6acad63c
--- /dev/null
+++ b/elixir/lib/homework/companies/company.ex
@@ -0,0 +1,21 @@
+defmodule Homework.Companies.Company do
+  use Ecto.Schema
+  import Ecto.Changeset
+
+  @primary_key {:id, :binary_id, autogenerate: true}
+  schema "companies" do
+    field(:name, :string)
+    field(:credit_line, :integer)
+    field(:available_credit, :integer)
+
+    timestamps()
+  end
+
+  @doc false
+  def changeset(company, attrs) do
+    company
+    |> cast(attrs, [:name, :available_credit, :credit_line])
+    |> validate_required([:name, :available_credit, :credit_line])
+  end
+
+end
diff --git a/elixir/lib/homework/merchants.ex b/elixir/lib/homework/merchants.ex
index a581e33b..f034bd7f 100644
--- a/elixir/lib/homework/merchants.ex
+++ b/elixir/lib/homework/merchants.ex
@@ -37,6 +37,28 @@ defmodule Homework.Merchants do
   """
   def get_merchant!(id), do: Repo.get!(Merchant, id)
 
+
+  @doc """
+  Gets a merchant by name.
+
+  ## Example
+
+    iex> get_merchant_by_name("Divvy")
+    %Merchant{}
+
+    iex> get_merchant_by_name("X")
+    %[]
+
+  """
+
+  def get_merchant_by_name(name) do
+    Repo.all(
+      from(m in Merchant,
+        where: ilike(m.name, ^"%#{name}%")
+      )
+    )
+  end
+
   @doc """
   Creates a merchant.
 
diff --git a/elixir/lib/homework/transactions.ex b/elixir/lib/homework/transactions.ex
index f7ec3dfb..67f80583 100644
--- a/elixir/lib/homework/transactions.ex
+++ b/elixir/lib/homework/transactions.ex
@@ -7,6 +7,7 @@ defmodule Homework.Transactions do
   alias Homework.Repo
 
   alias Homework.Transactions.Transaction
+  alias Homework.Companies.Company
 
   @doc """
   Returns the list of transactions.
@@ -37,6 +38,26 @@ defmodule Homework.Transactions do
   """
   def get_transaction!(id), do: Repo.get!(Transaction, id)
 
+  @doc """
+  Searches transactions and filters by amount.
+
+  #Examples
+
+      iex> filter_transaction(minimum: 100, maximum: 500)
+      %Transactions{}
+
+      iex> filter_transaction(minimum: 0, maximum: 0)
+      %[]
+  """
+
+  def filter_transaction(minimum, maximum) do
+    Repo.all(
+      from(t in Transaction,
+        where: t.amount >= ^minimum and t.amount <= ^maximum
+      )
+    )
+  end
+
   @doc """
   Creates a transaction.
 
@@ -50,9 +71,30 @@ defmodule Homework.Transactions do
 
   """
   def create_transaction(attrs \\ %{}) do
-    %Transaction{}
-    |> Transaction.changeset(attrs)
-    |> Repo.insert()
+    transaction =
+      %Transaction{}
+      |> Transaction.changeset(attrs)
+
+    case Repo.insert(transaction) do
+      {:ok, transaction} ->
+        update_company_credit(transaction)
+        {:ok, transaction}
+
+      {:error, changeset} ->
+        {:error, changeset}
+    end
+  end
+
+  @doc """
+  Updates a companies available_credit each time a new transaction is created
+  assoicated with the company_id.
+  """
+
+  def update_company_credit(transaction) do
+    company = Repo.get!(Company, transaction.company_id)
+    new_available_credit = company.available_credit - transaction.amount
+    result = Company.changeset(company, %{available_credit: new_available_credit})
+    Repo.update(result)
   end
 
   @doc """
diff --git a/elixir/lib/homework/transactions/transaction.ex b/elixir/lib/homework/transactions/transaction.ex
index e7884314..789e728f 100644
--- a/elixir/lib/homework/transactions/transaction.ex
+++ b/elixir/lib/homework/transactions/transaction.ex
@@ -3,6 +3,7 @@ defmodule Homework.Transactions.Transaction do
   import Ecto.Changeset
   alias Homework.Merchants.Merchant
   alias Homework.Users.User
+  alias Homework.Companies.Company
 
   @primary_key {:id, :binary_id, autogenerate: true}
   schema "transactions" do
@@ -13,6 +14,7 @@ defmodule Homework.Transactions.Transaction do
 
     belongs_to(:merchant, Merchant, type: :binary_id, foreign_key: :merchant_id)
     belongs_to(:user, User, type: :binary_id, foreign_key: :user_id)
+    belongs_to(:company, Company, type: :binary_id, foreign_key: :company_id)
 
     timestamps()
   end
@@ -20,7 +22,7 @@ defmodule Homework.Transactions.Transaction do
   @doc false
   def changeset(transaction, attrs) do
     transaction
-    |> cast(attrs, [:user_id, :amount, :debit, :description, :merchant_id])
-    |> validate_required([:user_id, :amount, :debit, :description, :merchant_id])
+    |> cast(attrs, [:user_id, :amount, :debit, :credit, :description, :merchant_id, :company_id])
+    |> validate_required([:user_id, :amount, :debit, :credit, :description, :merchant_id, :company_id])
   end
 end
diff --git a/elixir/lib/homework/users.ex b/elixir/lib/homework/users.ex
index d481272a..76a1629c 100644
--- a/elixir/lib/homework/users.ex
+++ b/elixir/lib/homework/users.ex
@@ -37,6 +37,24 @@ defmodule Homework.Users do
   """
   def get_user!(id), do: Repo.get!(User, id)
 
+  @doc """
+  Gets a user by first and last name.
+
+  ## Examples
+
+      iex> get_by_name("Alex", "Porter")
+      %User{}
+
+  """
+
+  def get_user_by_name(first_name, last_name) do
+    Repo.all(
+      from(u in User,
+        where: ilike(u.first_name, ^"%#{first_name}%") and ilike(u.last_name, ^"%#{last_name}%")
+      )
+    )
+  end
+
   @doc """
   Creates a user.
 
diff --git a/elixir/lib/homework/users/user.ex b/elixir/lib/homework/users/user.ex
index 51ea2f95..89ed1651 100644
--- a/elixir/lib/homework/users/user.ex
+++ b/elixir/lib/homework/users/user.ex
@@ -1,6 +1,7 @@
 defmodule Homework.Users.User do
   use Ecto.Schema
   import Ecto.Changeset
+  alias Homework.Companies.Company
 
   @primary_key {:id, :binary_id, autogenerate: true}
   schema "users" do
@@ -8,13 +9,19 @@ defmodule Homework.Users.User do
     field(:first_name, :string)
     field(:last_name, :string)
 
+    belongs_to(:company, Company, type: :binary_id, foreign_key: :company_id)
+
     timestamps()
   end
 
   @doc false
   def changeset(user, attrs) do
     user
-    |> cast(attrs, [:first_name, :last_name, :dob])
-    |> validate_required([:first_name, :last_name, :dob])
+    |> cast(attrs, [:first_name, :last_name, :dob, :company_id])
+    |> validate_required([:first_name, :last_name, :dob, :company_id])
+    |> foreign_key_constraint(:company,
+      name: :users_company_id_fkey,
+      message: "Company_ID does not exist, make sure you are entering a valid ID"
+    )
   end
 end
diff --git a/elixir/lib/homework_web/resolvers/companies_resolver.ex b/elixir/lib/homework_web/resolvers/companies_resolver.ex
new file mode 100644
index 00000000..e00a8041
--- /dev/null
+++ b/elixir/lib/homework_web/resolvers/companies_resolver.ex
@@ -0,0 +1,72 @@
+defmodule HomeworkWeb.Resolvers.CompaniesResolver do
+
+  alias Homework.Companies
+
+  @doc """
+  Get a list of companies
+  """
+  def companies(_root, args, _info) do
+    {:ok, Companies.list_companies(args)}
+  end
+
+  @doc """
+  Create a new company
+  """
+
+  def create_company(_root, args, _info) do
+    case Companies.create_company(args) do
+      {:ok, company} ->
+        {:ok, company}
+
+      error ->
+        {:error, "could not create company: #{inspect(error)}"}
+    end
+  end
+
+  @doc """
+  Searches for companies by name.
+
+  Returns the matching companies, if found.
+  Otherwise results in an empty list.
+  """
+
+  def search_company(_root, %{name: name}, _info) do
+    companies = Companies.get_company_by_name(name)
+
+    if length(companies) > 0 do
+      {:ok, companies}
+    else
+      {:ok, []}
+    end
+  end
+
+  @doc """
+  Updates a company for an id with args specified.
+  """
+  def update_company(_root, %{id: id} = args, _info) do
+    company = Companies.get_company!(id)
+
+    case Companies.update_company(company, args) do
+      {:ok, company} ->
+        {:ok, company}
+
+      error ->
+        {:error, "could not update company: #{inspect(error)}"}
+    end
+  end
+
+@doc """
+  Deletes a company for an id
+  """
+  def delete_company(_root, %{id: id}, _info) do
+    company = Companies.get_company!(id)
+
+    case Companies.delete_company(company) do
+      {:ok, company} ->
+        {:ok, company}
+
+      error ->
+        {:error, "could not update company: #{inspect(error)}"}
+    end
+  end
+end
diff --git a/elixir/lib/homework_web/resolvers/merchants_resolver.ex b/elixir/lib/homework_web/resolvers/merchants_resolver.ex
index f0274abc..c5abb355 100644
--- a/elixir/lib/homework_web/resolvers/merchants_resolver.ex
+++ b/elixir/lib/homework_web/resolvers/merchants_resolver.ex
@@ -8,6 +8,23 @@ defmodule HomeworkWeb.Resolvers.MerchantsResolver do
     {:ok, Merchants.list_merchants(args)}
   end
 
+  @doc """
+  Searches for merchants by name.
+
+  Returns the matching merchants, if found.
+  Otherwise results in an empty list.
+  """
+
+  def search_merchant(_root, %{name: name}, _info) do
+    merchants = Merchants.get_merchant_by_name(name)
+
+    if length(merchants) > 0 do
+      {:ok, merchants}
+    else
+      {:ok, []}
+    end
+  end
+
   @doc """
   Create a new merchant
   """
diff --git a/elixir/lib/homework_web/resolvers/transactions_resolver.ex b/elixir/lib/homework_web/resolvers/transactions_resolver.ex
index 4b928d62..dc6c07a1 100644
--- a/elixir/lib/homework_web/resolvers/transactions_resolver.ex
+++ b/elixir/lib/homework_web/resolvers/transactions_resolver.ex
@@ -2,6 +2,7 @@ defmodule HomeworkWeb.Resolvers.TransactionsResolver do
   alias Homework.Merchants
   alias Homework.Transactions
   alias Homework.Users
+  alias Homework.Companies
 
   @doc """
   Get a list of transcations
@@ -24,6 +25,28 @@ defmodule HomeworkWeb.Resolvers.TransactionsResolver do
     {:ok, Merchants.get_merchant!(merchant_id)}
   end
 
+  @doc """
+  Get the company associated with a transaction
+  """
+  def company(_root, _args, %{source: %{company_id: company_id}}) do
+    {:ok, Companies.get_company!(company_id)}
+  end
+
+  @doc """
+  Search transactions and filter by amount
+  """
+  def search_transaction(_root, %{minimum: minimum, maximum: maximum}, _info) do
+
+    transactions = Transactions.filter_transaction(minimum, maximum)
+
+    if length(transactions) > 0 do
+      transactions = Enum.sort(transactions)
+      {:ok, transactions}
+    else
+      {:ok, []}
+    end
+  end
+
   @doc """
   Create a new transaction
   """
diff --git a/elixir/lib/homework_web/resolvers/users_resolver.ex b/elixir/lib/homework_web/resolvers/users_resolver.ex
index 1e0c4292..a4ea7d64 100644
--- a/elixir/lib/homework_web/resolvers/users_resolver.ex
+++ b/elixir/lib/homework_web/resolvers/users_resolver.ex
@@ -1,5 +1,6 @@
 defmodule HomeworkWeb.Resolvers.UsersResolver do
   alias Homework.Users
+  alias Homework.Companies
 
   @doc """
   Get a list of users
@@ -8,6 +9,29 @@ defmodule HomeworkWeb.Resolvers.UsersResolver do
     {:ok, Users.list_users(args)}
   end
 
+  @doc """
+  Get the company associated with the user
+  """
+
+  def company(_root, _args, %{source: %{company_id: company_id}}) do
+    {:ok, Companies.get_company!(company_id)}
+  end
+
+  @doc """
+  Searches for users by first and last name.
+
+  Returns the matching users, if found.
+  """
+  def search_user(_root, %{first_name: first_name, last_name: last_name}, _info) do
+    users = Users.get_user_by_name(first_name, last_name)
+
+    if length(users) > 0 do
+      {:ok, users}
+    else
+      {:ok, []}
+    end
+  end
+
   @doc """
   Creates a user
   """
diff --git a/elixir/lib/homework_web/schema.ex b/elixir/lib/homework_web/schema.ex
index 56888d2f..f46af692 100644
--- a/elixir/lib/homework_web/schema.ex
+++ b/elixir/lib/homework_web/schema.ex
@@ -7,6 +7,8 @@ defmodule HomeworkWeb.Schema do
   alias HomeworkWeb.Resolvers.MerchantsResolver
   alias HomeworkWeb.Resolvers.TransactionsResolver
   alias HomeworkWeb.Resolvers.UsersResolver
+  alias HomeworkWeb.Resolvers.CompaniesResolver
+
   import_types(HomeworkWeb.Schemas.Types)
 
   query do
@@ -24,11 +26,17 @@ defmodule HomeworkWeb.Schema do
     field(:merchants, list_of(:merchant)) do
       resolve(&MerchantsResolver.merchants/3)
     end
+
+    @desc "Get all Companies"
+    field(:companies, list_of(:company)) do
+      resolve(&CompaniesResolver.companies/3)
+    end
   end
 
   mutation do
     import_fields(:transaction_mutations)
     import_fields(:user_mutations)
     import_fields(:merchant_mutations)
+    import_fields(:company_mutations)
   end
 end
diff --git a/elixir/lib/homework_web/schemas/companies_schema.ex b/elixir/lib/homework_web/schemas/companies_schema.ex
new file mode 100644
index 00000000..c77ebf0a
--- /dev/null
+++ b/elixir/lib/homework_web/schemas/companies_schema.ex
@@ -0,0 +1,52 @@
+defmodule HomeworkWeb.Schemas.CompaniesSchema do
+  @moduledoc """
+  Defines the graphql schema for user.
+  """
+  use Absinthe.Schema.Notation
+
+  alias HomeworkWeb.Resolvers.CompaniesResolver
+
+  object :company do
+    field(:id, non_null(:id))
+    field(:name, :string)
+    field(:credit_line, :integer)
+    field(:available_credit, :integer)
+    field(:inserted_at, :naive_datetime)
+    field(:updated_at, :naive_datetime)
+  end
+
+  object :company_mutations do
+    @desc "Create a new company"
+    field :create_company, :company do
+      arg(:name, non_null(:string))
+      arg(:credit_line, non_null(:integer))
+      arg(:available_credit, non_null(:integer))
+
+      resolve(&CompaniesResolver.create_company/3)
+    end
+
+    @desc "Search for a company by name"
+    field :search_company, list_of(:company) do
+      arg(:name, non_null(:string))
+
+      resolve(&CompaniesResolver.search_company/3)
+    end
+
+    @desc "Update a new company"
+    field :update_company, :company do
+      arg(:id, non_null(:id))
+      arg(:name, non_null(:string))
+      arg(:credit_line, non_null(:integer))
+      arg(:available_credit, non_null(:integer))
+
+      resolve(&CompaniesResolver.update_company/3)
+    end
+
+    @desc "Delete an existing company"
+    field :delete_company, :company do
+      arg(:id, non_null(:id))
+
+      resolve(&CompaniesResolver.delete_company/3)
+    end
+  end
+end
diff --git a/elixir/lib/homework_web/schemas/merchants_schema.ex b/elixir/lib/homework_web/schemas/merchants_schema.ex
index 54faf094..e0adcb4c 100644
--- a/elixir/lib/homework_web/schemas/merchants_schema.ex
+++ b/elixir/lib/homework_web/schemas/merchants_schema.ex
@@ -23,6 +23,13 @@ defmodule HomeworkWeb.Schemas.MerchantsSchema do
       resolve(&MerchantsResolver.create_merchant/3)
     end
 
+    @desc "Search for a merchant by name"
+    field :search_merchant, list_of(:merchant) do
+      arg(:name, non_null(:string))
+
+      resolve(&MerchantsResolver.search_merchant/3)
+    end
+
     @desc "Update a new merchant"
     field :update_merchant, :merchant do
       arg(:id, non_null(:id))
diff --git a/elixir/lib/homework_web/schemas/transactions_schema.ex b/elixir/lib/homework_web/schemas/transactions_schema.ex
index 658deab6..0163fd55 100644
--- a/elixir/lib/homework_web/schemas/transactions_schema.ex
+++ b/elixir/lib/homework_web/schemas/transactions_schema.ex
@@ -14,6 +14,7 @@ defmodule HomeworkWeb.Schemas.TransactionsSchema do
     field(:debit, :boolean)
     field(:description, :string)
     field(:merchant_id, :id)
+    field(:company_id, :id)
     field(:inserted_at, :naive_datetime)
     field(:updated_at, :naive_datetime)
 
@@ -24,6 +25,10 @@ defmodule HomeworkWeb.Schemas.TransactionsSchema do
     field(:merchant, :merchant) do
       resolve(&TransactionsResolver.merchant/3)
     end
+
+    field(:company, :company) do
+      resolve(&TransactionsResolver.company/3)
+    end
   end
 
   object :transaction_mutations do
@@ -31,6 +36,7 @@ defmodule HomeworkWeb.Schemas.TransactionsSchema do
     field :create_transaction, :transaction do
       arg(:user_id, non_null(:id))
       arg(:merchant_id, non_null(:id))
+      arg(:company_id, non_null(:id))
       @desc "amount is in cents"
       arg(:amount, non_null(:integer))
       arg(:credit, non_null(:boolean))
@@ -40,11 +46,20 @@ defmodule HomeworkWeb.Schemas.TransactionsSchema do
       resolve(&TransactionsResolver.create_transaction/3)
     end
 
+    @desc "Filter and search transactions by amount"
+    field :search_transaction, list_of(:transaction) do
+      arg(:minimum, non_null(:integer))
+      arg(:maximum, non_null(:integer))
+
+      resolve(&TransactionsResolver.search_transaction/3)
+    end
+
     @desc "Update a new transaction"
     field :update_transaction, :transaction do
       arg(:id, non_null(:id))
       arg(:user_id, non_null(:id))
       arg(:merchant_id, non_null(:id))
+      arg(:company_id, non_null(:id))
       @desc "amount is in cents"
       arg(:amount, non_null(:integer))
       arg(:credit, non_null(:boolean))
diff --git a/elixir/lib/homework_web/schemas/types.ex b/elixir/lib/homework_web/schemas/types.ex
index 75540319..9e3db397 100644
--- a/elixir/lib/homework_web/schemas/types.ex
+++ b/elixir/lib/homework_web/schemas/types.ex
@@ -5,6 +5,7 @@ defmodule HomeworkWeb.Schemas.Types do
   use Absinthe.Schema.Notation
 
   import_types(Absinthe.Type.Custom)
+  import_types(HomeworkWeb.Schemas.CompaniesSchema)
   import_types(HomeworkWeb.Schemas.MerchantsSchema)
   import_types(HomeworkWeb.Schemas.TransactionsSchema)
   import_types(HomeworkWeb.Schemas.UsersSchema)
diff --git a/elixir/lib/homework_web/schemas/users_schema.ex b/elixir/lib/homework_web/schemas/users_schema.ex
index 21bd5a90..964f7843 100644
--- a/elixir/lib/homework_web/schemas/users_schema.ex
+++ b/elixir/lib/homework_web/schemas/users_schema.ex
@@ -11,8 +11,14 @@ defmodule HomeworkWeb.Schemas.UsersSchema do
     field(:dob, :string)
     field(:first_name, :string)
     field(:last_name, :string)
+    field(:company_id, :id)
     field(:inserted_at, :naive_datetime)
     field(:updated_at, :naive_datetime)
+
+
+    field(:company, :company) do
+      resolve(&UsersResolver.company/3)
+    end
   end
 
   object :user_mutations do
@@ -21,16 +27,26 @@ defmodule HomeworkWeb.Schemas.UsersSchema do
       arg(:dob, non_null(:string))
       arg(:first_name, non_null(:string))
       arg(:last_name, non_null(:string))
+      arg(:company_id, non_null(:id))
 
       resolve(&UsersResolver.create_user/3)
     end
 
+    @desc "Search for a user by first and last name"
+    field :search_user, list_of(:user) do
+      arg(:first_name, non_null(:string))
+      arg(:last_name, non_null(:string))
+
+      resolve(&UsersResolver.search_user/3)
+    end
+
     @desc "Update a new user"
     field :update_user, :user do
       arg(:id, non_null(:id))
       arg(:dob, non_null(:string))
       arg(:first_name, non_null(:string))
       arg(:last_name, non_null(:string))
+      arg(:company_id, non_null(:id))
 
       resolve(&UsersResolver.update_user/3)
     end
diff --git a/elixir/priv/repo/migrations/20191207150025_create_companies.exs b/elixir/priv/repo/migrations/20191207150025_create_companies.exs
new file mode 100644
index 00000000..fbe84c57
--- /dev/null
+++ b/elixir/priv/repo/migrations/20191207150025_create_companies.exs
@@ -0,0 +1,14 @@
+defmodule Homework.Repo.Migrations.CreateCompanies do
+  use Ecto.Migration
+
+  def change do
+    create table(:companies, primary_key: false) do
+      add(:id, :uuid, primary_key: true)
+      add(:name, :string)
+      add(:credit_line, :integer)
+      add(:available_credit, :integer)
+
+      timestamps()
+    end
+  end
+end
diff --git a/elixir/priv/repo/migrations/20200826195245_create_users.exs b/elixir/priv/repo/migrations/20200826195245_create_users.exs
index b59bf89b..fbb7f176 100644
--- a/elixir/priv/repo/migrations/20200826195245_create_users.exs
+++ b/elixir/priv/repo/migrations/20200826195245_create_users.exs
@@ -7,6 +7,7 @@ defmodule Homework.Repo.Migrations.CreateUsers do
       add(:first_name, :string)
       add(:last_name, :string)
       add(:dob, :string)
+      add(:company_id, references(:companies, type: :uuid, on_delete: :nothing))
 
       timestamps()
     end
diff --git a/elixir/priv/repo/migrations/20200826196533_create_transactions.exs b/elixir/priv/repo/migrations/20200826196533_create_transactions.exs
index b8785d99..2aef1210 100644
--- a/elixir/priv/repo/migrations/20200826196533_create_transactions.exs
+++ b/elixir/priv/repo/migrations/20200826196533_create_transactions.exs
@@ -10,6 +10,7 @@ defmodule Homework.Repo.Migrations.CreateTransactions do
       add(:description, :string)
       add(:user_id, references(:users, type: :uuid, on_delete: :nothing))
       add(:merchant_id, references(:merchants, type: :uuid, on_delete: :nothing))
+      add(:company_id, references(:companies, type: :uuid, on_delete: :nothing))
 
       timestamps()
     end
diff --git a/elixir/priv/repo/seeds.exs b/elixir/priv/repo/seeds.exs
index 718e38ca..4f828a89 100644
--- a/elixir/priv/repo/seeds.exs
+++ b/elixir/priv/repo/seeds.exs
@@ -9,3 +9,44 @@
 #
 # We recommend using the bang functions (`insert!`, `update!`
 # and so on) as they will fail if something goes wrong.
+
+
+# user = %User{first_name: "Test", last_name: "Seeded", dob: "11/14/1992", company_id: company_id}
+# Homework.Repo.insert!(user)
+
+
+company = Homework.Repo.insert!(%Homework.Companies.Company{name: "Nvida", credit_line: 50000, available_credit: 50000})
+company1 = Homework.Repo.insert!(%Homework.Companies.Company{name: "company1", credit_line: 10000, available_credit: 10000})
+company2 = Homework.Repo.insert!(%Homework.Companies.Company{name: "company2", credit_line: 20000, available_credit: 20000})
+company3 = Homework.Repo.insert!(%Homework.Companies.Company{name: "company3", credit_line: 30000, available_credit: 30000})
+company4 = Homework.Repo.insert!(%Homework.Companies.Company{name: "company4", credit_line: 40000, available_credit: 40000})
+
+
+user1 = Homework.Repo.insert!(%Homework.Users.User{first_name: "Randy", last_name: "Johnson", dob: "12/12/1212", company_id: company.id})
+user2 = Homework.Repo.insert!(%Homework.Users.User{first_name: "Patrick", last_name: "Star", dob: "2/2/1212", company_id: company1.id})
+user3 = Homework.Repo.insert!(%Homework.Users.User{first_name: "Rocket", last_name: "Power", dob: "1/1/1212", company_id: company2.id})
+user4 = Homework.Repo.insert!(%Homework.Users.User{first_name: "Book", last_name: "Reader", dob: "3/12/1212", company_id: company3.id})
+user5 = Homework.Repo.insert!(%Homework.Users.User{first_name: "Game", last_name: "Enthusiast", dob: "4/12/1212", company_id: company4.id})
+
+merchant = Homework.Repo.insert!(%Homework.Merchants.Merchant{name: "Practice", description: "Makes Perfect!"})
+merchant1 = Homework.Repo.insert!(%Homework.Merchants.Merchant{name: "Another", description: "One!"})
+merchant2 = Homework.Repo.insert!(%Homework.Merchants.Merchant{name: "Almost", description: "Done!"})
+merchant3 = Homework.Repo.insert!(%Homework.Merchants.Merchant{name: "Dream", description: "Job!"})
+merchant4 = Homework.Repo.insert!(%Homework.Merchants.Merchant{name: "Last", description: "Time!"})
+
+
+Homework.Repo.insert!(%Homework.Transactions.Transaction{
+  amount: 1000, debit: false, credit: true, description: "large purchase", merchant_id: merchant.id, user_id: user1.id, company_id: company.id
+})
+Homework.Repo.insert!(%Homework.Transactions.Transaction{
+  amount: 100, debit: true, credit: false, description: "decent purchase", merchant_id: merchant1.id, user_id: user2.id, company_id: company1.id
+})
+Homework.Repo.insert!(%Homework.Transactions.Transaction{
+  amount: 10, debit: true, credit: false, description: "small purchase", merchant_id: merchant2.id, user_id: user3.id, company_id: company2.id
+})
+Homework.Repo.insert!(%Homework.Transactions.Transaction{
+  amount: 1, debit: true, credit: false, description: "tiny purchase", merchant_id: merchant3.id, user_id: user4.id, company_id: company3.id
+})
+Homework.Repo.insert!(%Homework.Transactions.Transaction{
+  amount: 2000, debit: false, credit: true, description: "huge purchase", merchant_id: merchant4.id, user_id: user5.id, company_id: company4.id
+})
diff --git a/elixir/test/homework/companies_test.exs b/elixir/test/homework/companies_test.exs
new file mode 100644
index 00000000..81f2b9d5
--- /dev/null
+++ b/elixir/test/homework/companies_test.exs
@@ -0,0 +1,72 @@
+defmodule Homework.CompaniesTest do
+  use Homework.DataCase
+
+  alias Homework.Companies
+
+  describe "companies" do
+    alias Homework.Companies.Company
+
+    @valid_attrs %{name: "some name", credit_line: 1000, available_credit: 1000}
+    @update_attrs %{
+      name: "some updated name",
+      credit_line: 2000,
+      available_credit: 2000
+    }
+    @invalid_attrs %{name: nil, credit_line: nil, available_credit: nil}
+
+    def company_fixture(attrs \\ %{}) do
+      {:ok, company} =
+        attrs
+        |> Enum.into(@valid_attrs)
+        |> Companies.create_company()
+
+      company
+    end
+
+    test "list_companies/1 returns all companies" do
+      company = company_fixture()
+      assert company in Companies.list_companies([])
+    end
+
+    test "get_company!/1 returns the company with given id" do
+      company = company_fixture()
+      assert Companies.get_company!(company.id) == company
+    end
+
+    test "create_company/1 with valid data creates a company" do
+      assert {:ok, %Company{} = company} = Companies.create_company(@valid_attrs)
+      assert company.credit_line == 1000
+      assert company.name == "some name"
+      assert company.available_credit == 1000
+    end
+
+    test "create_company/1 with invalid data returns error changeset" do
+      assert {:error, %Ecto.Changeset{}} = Companies.create_company(@invalid_attrs)
+    end
+
+    test "update_company/2 with valid data updates the company" do
+      company = company_fixture()
+      assert {:ok, %Company{} = company} = Companies.update_company(company, @update_attrs)
+      assert company.credit_line == 2000
+      assert company.name == "some updated name"
+      assert company.available_credit == 2000
+    end
+
+    test "update_company/2 with invalid data returns error changeset" do
+      company = company_fixture()
+      assert {:error, %Ecto.Changeset{}} = Companies.update_company(company, @invalid_attrs)
+      assert company == Companies.get_company!(company.id)
+    end
+
+    test "delete_company/1 deletes the company" do
+      company = company_fixture()
+      assert {:ok, %Company{}} = Companies.delete_company(company)
+      assert_raise Ecto.NoResultsError, fn -> Companies.get_company!(company.id) end
+    end
+
+    test "change_company/1 returns a company changeset" do
+      company = company_fixture()
+      assert %Ecto.Changeset{} = Companies.change_company(company)
+    end
+  end
+end
diff --git a/elixir/test/homework/merchants_test.exs b/elixir/test/homework/merchants_test.exs
index 2d8ce41d..eced7dd9 100644
--- a/elixir/test/homework/merchants_test.exs
+++ b/elixir/test/homework/merchants_test.exs
@@ -24,7 +24,7 @@ defmodule Homework.MerchantsTest do
 
     test "list_merchants/1 returns all merchants" do
       merchant = merchant_fixture()
-      assert Merchants.list_merchants([]) == [merchant]
+      assert merchant in Merchants.list_merchants([])
     end
 
     test "get_merchant!/1 returns the merchant with given id" do
diff --git a/elixir/test/homework/transactions_test.exs b/elixir/test/homework/transactions_test.exs
index 03071aff..822373ac 100644
--- a/elixir/test/homework/transactions_test.exs
+++ b/elixir/test/homework/transactions_test.exs
@@ -5,11 +5,24 @@ defmodule Homework.TransactionsTest do
   alias Homework.Merchants
   alias Homework.Transactions
   alias Homework.Users
+  alias Homework.Companies
 
   describe "transactions" do
     alias Homework.Transactions.Transaction
 
     setup do
+      {:ok, company1} =
+        Companies.create_company(%{
+          name: "some name", credit_line: 42, available_credit: 42
+        })
+
+      {:ok, company2} =
+        Companies.create_company(%{
+          name: "some updated name",
+          credit_line: 43,
+          available_credit: 43
+        })
+
       {:ok, merchant1} =
         Merchants.create_merchant(%{description: "some description", name: "some name"})
 
@@ -23,23 +36,27 @@ defmodule Homework.TransactionsTest do
         Users.create_user(%{
           dob: "some dob",
           first_name: "some first_name",
-          last_name: "some last_name"
+          last_name: "some last_name",
+          company_id: company1.id
         })
 
       {:ok, user2} =
         Users.create_user(%{
           dob: "some updated dob",
           first_name: "some updated first_name",
-          last_name: "some updated last_name"
+          last_name: "some updated last_name",
+          company_id: company2.id
         })
 
+
       valid_attrs = %{
         amount: 42,
         credit: true,
         debit: true,
         description: "some description",
         merchant_id: merchant1.id,
-        user_id: user1.id
+        user_id: user1.id,
+        company_id: company1.id
       }
 
       update_attrs = %{
@@ -48,7 +65,8 @@ defmodule Homework.TransactionsTest do
         debit: false,
         description: "some updated description",
         merchant_id: merchant2.id,
-        user_id: user2.id
+        user_id: user2.id,
+        company_id: company2.id
       }
 
       invalid_attrs = %{
@@ -57,7 +75,8 @@ defmodule Homework.TransactionsTest do
         debit: nil,
         description: nil,
         merchant_id: nil,
-        user_id: nil
+        user_id: nil,
+        company_id: nil
       }
 
       {:ok,
@@ -68,7 +87,9 @@ defmodule Homework.TransactionsTest do
          merchant1: merchant1,
          merchant2: merchant2,
          user1: user1,
-         user2: user2
+         user2: user2,
+         company1: company1,
+         company2: company2
        }}
     end
 
@@ -83,7 +104,7 @@ defmodule Homework.TransactionsTest do
 
     test "list_transactions/1 returns all transactions", %{valid_attrs: valid_attrs} do
       transaction = transaction_fixture(valid_attrs)
-      assert Transactions.list_transactions([]) == [transaction]
+      assert transaction in Transactions.list_transactions([])
     end
 
     test "get_transaction!/1 returns the transaction with given id", %{valid_attrs: valid_attrs} do
@@ -94,7 +115,8 @@ defmodule Homework.TransactionsTest do
     test "create_transaction/1 with valid data creates a transaction", %{
       valid_attrs: valid_attrs,
       merchant1: merchant1,
-      user1: user1
+      user1: user1,
+      company1: company1
     } do
       assert {:ok, %Transaction{} = transaction} = Transactions.create_transaction(valid_attrs)
       assert transaction.amount == 42
@@ -103,6 +125,7 @@ defmodule Homework.TransactionsTest do
       assert transaction.description == "some description"
       assert transaction.merchant_id == merchant1.id
       assert transaction.user_id == user1.id
+      assert transaction.company_id == company1.id
     end
 
     test "create_transaction/1 with invalid data returns error changeset", %{
@@ -115,7 +138,8 @@ defmodule Homework.TransactionsTest do
       valid_attrs: valid_attrs,
       update_attrs: update_attrs,
       merchant2: merchant2,
-      user2: user2
+      user2: user2,
+      company2: company2
     } do
       transaction = transaction_fixture(valid_attrs)
 
@@ -128,6 +152,7 @@ defmodule Homework.TransactionsTest do
       assert transaction.description == "some updated description"
       assert transaction.merchant_id == merchant2.id
       assert transaction.user_id == user2.id
+      assert transaction.company_id == company2.id
     end
 
     test "update_transaction/2 with invalid data returns error changeset", %{
@@ -142,7 +167,9 @@ defmodule Homework.TransactionsTest do
       assert transaction == Transactions.get_transaction!(transaction.id)
     end
 
-    test "delete_transaction/1 deletes the transaction", %{valid_attrs: valid_attrs} do
+    test "delete_transaction/1 deletes the transaction", %{
+      valid_attrs: valid_attrs
+      } do
       transaction = transaction_fixture(valid_attrs)
       assert {:ok, %Transaction{}} = Transactions.delete_transaction(transaction)
       assert_raise Ecto.NoResultsError, fn -> Transactions.get_transaction!(transaction.id) end
diff --git a/elixir/test/homework/users_test.exs b/elixir/test/homework/users_test.exs
index e1ae65c2..28b602ad 100644
--- a/elixir/test/homework/users_test.exs
+++ b/elixir/test/homework/users_test.exs
@@ -2,70 +2,125 @@ defmodule Homework.UsersTest do
   use Homework.DataCase
 
   alias Homework.Users
+  alias Homework.Companies
 
   describe "users" do
     alias Homework.Users.User
 
-    @valid_attrs %{dob: "some dob", first_name: "some first_name", last_name: "some last_name"}
-    @update_attrs %{
-      dob: "some updated dob",
-      first_name: "some updated first_name",
-      last_name: "some updated last_name"
-    }
-    @invalid_attrs %{dob: nil, first_name: nil, last_name: nil}
+    setup do
+      {:ok, company1} =
+        Companies.create_company(%{
+          name: "some name", credit_line: 42, available_credit: 42
+        })
 
-    def user_fixture(attrs \\ %{}) do
+      {:ok, company2} =
+        Companies.create_company(%{
+          name: "some updated name",
+          credit_line: 43,
+          available_credit: 43
+        })
+
+      valid_attrs = %{
+        dob: "some dob",
+        first_name: "some first_name",
+        last_name: "some last_name",
+        company_id: company1.id
+      }
+
+      update_attrs = %{
+        dob: "some updated dob",
+        first_name: "some updated first_name",
+        last_name: "some updated last_name",
+        company_id: company2.id
+      }
+
+      invalid_attrs = %{
+        dob: nil,
+        first_name: nil,
+        last_name: nil,
+        company_id: nil
+      }
+
+      {:ok,
+       %{
+         valid_attrs: valid_attrs,
+         update_attrs: update_attrs,
+         invalid_attrs: invalid_attrs,
+         company1: company1,
+         company2: company2
+       }}
+    end
+
+    def user_fixture(valid_attrs, attrs \\ %{}) do
       {:ok, user} =
         attrs
-        |> Enum.into(@valid_attrs)
+        |> Enum.into(valid_attrs)
         |> Users.create_user()
 
       user
     end
 
-    test "list_users/1 returns all users" do
-      user = user_fixture()
-      assert Users.list_users([]) == [user]
+    test "list_users/1 returns all users", %{valid_attrs: valid_attrs} do
+      user = user_fixture(valid_attrs)
+      assert user in Users.list_users([])
     end
 
-    test "get_user!/1 returns the user with given id" do
-      user = user_fixture()
+    test "get_user!/1 returns the user with given id", %{valid_attrs: valid_attrs} do
+      user = user_fixture(valid_attrs)
       assert Users.get_user!(user.id) == user
     end
 
-    test "create_user/1 with valid data creates a user" do
-      assert {:ok, %User{} = user} = Users.create_user(@valid_attrs)
+    test "create_user/1 with valid data creates a user", %{
+      valid_attrs: valid_attrs,
+      company1: company1
+    } do
+      assert {:ok, %User{} = user} = Users.create_user(valid_attrs)
       assert user.dob == "some dob"
       assert user.first_name == "some first_name"
       assert user.last_name == "some last_name"
+      assert user.company_id == company1.id
     end
 
-    test "create_user/1 with invalid data returns error changeset" do
-      assert {:error, %Ecto.Changeset{}} = Users.create_user(@invalid_attrs)
+    test "create_user/1 with invalid data returns error changeset", %{
+      invalid_attrs: invalid_attrs
+    } do
+      assert {:error, %Ecto.Changeset{}} = Users.create_user(invalid_attrs)
     end
 
-    test "update_user/2 with valid data updates the user" do
-      user = user_fixture()
-      assert {:ok, %User{} = user} = Users.update_user(user, @update_attrs)
+    test "update_user/2 with valid data updates the user", %{
+      valid_attrs: valid_attrs,
+      update_attrs: update_attrs,
+      company2: company2
+    } do
+      user = user_fixture(valid_attrs)
+      assert {:ok, %User{} = user} = Users.update_user(user, update_attrs)
       assert user.dob == "some updated dob"
       assert user.first_name == "some updated first_name"
       assert user.last_name == "some updated last_name"
+      assert user.company_id == company2.id
     end
 
-    test "update_user/2 with invalid data returns error changeset" do
-      user = user_fixture()
-      assert {:error, %Ecto.Changeset{}} = Users.update_user(user, @invalid_attrs)
+    test "update_user/2 with invalid data returns error changeset", %{
+      valid_attrs: valid_attrs,
+      invalid_attrs: invalid_attrs
+    } do
+      user = user_fixture(valid_attrs)
+      assert {:error, %Ecto.Changeset{}} = Users.update_user(user, invalid_attrs)
       assert user == Users.get_user!(user.id)
     end
 
-    test "delete_user/1 deletes the user" do
-      user = user_fixture()
+    test "delete_user/1 deletes the user", %{
+      valid_attrs: valid_attrs
+    } do
+      user = user_fixture(valid_attrs)
       assert {:ok, %User{}} = Users.delete_user(user)
       assert_raise Ecto.NoResultsError, fn -> Users.get_user!(user.id) end
     end
 
-    test "change_user/1 returns a user changeset" do
-      user = user_fixture()
+    test "change_user/1 returns a user changeset", %{
+      valid_attrs: valid_attrs
+    } do
+      user = user_fixture(valid_attrs)
       assert %Ecto.Changeset{} = Users.change_user(user)
     end
   end