diff --git a/db/account.go b/db/account.go
new file mode 100644
index 0000000..e6178f7
--- /dev/null
+++ b/db/account.go
@@ -0,0 +1,12 @@
+package db
+
+import "gorm.io/gorm"
+
+// Account can be either card or wallet
+type Account struct {
+	gorm.Model
+	Name           string
+	Value          uint64
+	HaveCreditLine bool
+	CreditLine     uint64
+}
diff --git a/db/category.go b/db/category.go
new file mode 100644
index 0000000..cc8e4a4
--- /dev/null
+++ b/db/category.go
@@ -0,0 +1,11 @@
+package db
+
+import "gorm.io/gorm"
+
+type Category struct {
+	gorm.Model
+	Name string
+	// Parent is used as a infinite sub-category structure
+	ParentID uint
+	Parent   *Category
+}
diff --git a/db/db.go b/db/db.go
new file mode 100644
index 0000000..a55d06f
--- /dev/null
+++ b/db/db.go
@@ -0,0 +1,54 @@
+package db
+
+import (
+	"errors"
+	"log"
+	"os"
+	"sync"
+	"time"
+
+	"gorm.io/driver/sqlite"
+	"gorm.io/gorm"
+	"gorm.io/gorm/logger"
+)
+
+var udb *gorm.DB
+var conMu sync.Mutex
+
+var (
+	ERROR_DB_NOT_INIT = errors.New("Database connection is not initialized")
+)
+
+func Connect() *gorm.DB {
+	conMu.Lock()
+	defer conMu.Unlock()
+	if udb != nil {
+		return udb
+	}
+	newLogger := logger.New(
+		log.New(os.Stdout, "\r\n", log.LstdFlags),
+		logger.Config{
+			SlowThreshold:             time.Second,
+			LogLevel:                  logger.Error,
+			IgnoreRecordNotFoundError: true,
+			ParameterizedQueries:      true,
+			Colorful:                  false,
+		},
+	)
+	gormDB, err := gorm.Open(sqlite.Open("gonuts.db"), &gorm.Config{
+		Logger: newLogger,
+	})
+	if err != nil {
+		log.Panic(err)
+	}
+	newUDB := gormDB
+	gormDB.AutoMigrate(&Account{})
+	gormDB.AutoMigrate(&Category{})
+	gormDB.AutoMigrate(&Item{})
+	gormDB.AutoMigrate(&ItemPrice{})
+	gormDB.AutoMigrate(&Payment{})
+	gormDB.AutoMigrate(&ItemBought{})
+	gormDB.AutoMigrate(&Income{})
+	gormDB.AutoMigrate(&Debt{})
+	return newUDB
+}
diff --git a/db/debt.go b/db/debt.go
new file mode 100644
index 0000000..0e7f50b
--- /dev/null
+++ b/db/debt.go
@@ -0,0 +1,18 @@
+package db
+
+import (
+	"time"
+
+	"gorm.io/gorm"
+)
+
+type Debt struct {
+	gorm.Model
+	AccountID uint
+	Account   *Account
+	Value     uint64
+	IOwe      bool
+	Date      time.Time
+	DateEnd   time.Time
+	Finished  bool
+}
diff --git a/db/income.go b/db/income.go
new file mode 100644
index 0000000..0a5003f
--- /dev/null
+++ b/db/income.go
@@ -0,0 +1,15 @@
+package db
+
+import (
+	"time"
+
+	"gorm.io/gorm"
+)
+
+type Income struct {
+	gorm.Model
+	AccountID uint
+	Account   *Account
+	Value     uint64
+	Date      time.Time
+}
diff --git a/db/item.go b/db/item.go
new file mode 100644
index 0000000..6134955
--- /dev/null
+++ b/db/item.go
@@ -0,0 +1,51 @@
+package db
+
+import "gorm.io/gorm"
+
+type Item struct {
+	gorm.Model
+	Name        string
+	MetricType  string
+	MetricValue uint64
+	//
+	CategoryID uint
+	Category   *Category
+	//
+	Proteins uint64
+	Carbs    uint64
+	Fats     uint64
+	//
+	Prices         []ItemPrice
+	CurrentPriceID uint
+	CurrentPrice   *ItemPrice
+}
+
+func GetItem(id uint, preloadPrices bool) (*Item, error) {
+	if udb == nil {
+		return nil, ERROR_DB_NOT_INIT
+	}
+	db := udb
+	if preloadPrices {
+		db = db.Preload("Prices")
+	}
+	var item Item
+	err := db.Preload("Category").Preload("CurrentPrice").First(&item, id).Error
+	return &item, err
+}
+
+func GetItemToRootCat(id uint, preloadPrices bool) (*Item, error) {
+	if udb == nil {
+		return nil, ERROR_DB_NOT_INIT
+	}
+	db := udb
+	if preloadPrices {
+		db = db.Preload("Prices")
+	}
+	var item Item
+	err := db.Preload("Category.Parent", func(db *gorm.DB) *gorm.DB {
+		return db.Preload("Parent", func(db *gorm.DB) *gorm.DB {
+			return db.Preload("Parent")
+		})
+	}).Preload("CurrentPrice").First(&item, id).Error
+	return &item, err
+}
diff --git a/db/item_bought.go b/db/item_bought.go
new file mode 100644
index 0000000..90777b7
--- /dev/null
+++ b/db/item_bought.go
@@ -0,0 +1,12 @@
+package db
+
+import "gorm.io/gorm"
+
+type ItemBought struct {
+	gorm.Model
+	ItemID    uint
+	Item      *Item
+	Quantity  uint
+	PaymentID uint
+	Payment   *Payment
+}
diff --git a/db/item_price.go b/db/item_price.go
new file mode 100644
index 0000000..52ef988
--- /dev/null
+++ b/db/item_price.go
@@ -0,0 +1,28 @@
+package db
+
+import (
+	"errors"
+	"time"
+
+	"gorm.io/gorm"
+)
+
+type ItemPrice struct {
+	gorm.Model
+	ItemID    uint
+	Item      *Item
+	Price     uint64
+	ValidFrom time.Time
+	IsValid   bool `gorm:"default:true"`
+}
+
+var (
+	ERROR_ITEMPRICE_VALID_FROM_ERR = errors.New("ValidFrom shall be initiated when created")
+)
+
+func (i *ItemPrice) BeforeCreate(tx *gorm.DB) error {
+	if i.ValidFrom.IsZero() {
+		i.ValidFrom = time.Now()
+	}
+	return nil
+}
diff --git a/db/payment.go b/db/payment.go
new file mode 100644
index 0000000..cbd16c6
--- /dev/null
+++ b/db/payment.go
@@ -0,0 +1,21 @@
+package db
+
+import (
+	"time"
+
+	"gorm.io/gorm"
+)
+
+// For grocery payment
+type Payment struct {
+	gorm.Model
+	AccountID  uint
+	Account    *Account
+	CategoryID uint
+	Category   *Category
+	Name       string
+	Descr      string
+	Note       string
+	Items      []ItemBought
+	Date       time.Time
+}