diff --git a/src/entity/finance_memo.ts b/src/entity/finance_memo.ts
new file mode 100644
index 0000000..583cebd
--- /dev/null
+++ b/src/entity/finance_memo.ts
@@ -0,0 +1,46 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  ManyToOne,
+  OneToMany,
+  JoinColumn,
+} from 'typeorm';
+
+import { User } from './users';
+import { PaymentApproval } from './payment_approval';
+
+@Entity('finance_memos')
+export class FinanceMemo {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({
+    nullable: false,
+    type: 'text',
+  })
+  memo_content: string;
+
+  @OneToMany(() => PaymentApproval, (paymentApproval) => paymentApproval.financeMemo)
+  paymentApprovals: PaymentApproval[];
+
+  @ManyToOne(() => User, (user) => user.id, { nullable: false })
+  @JoinColumn({ name: 'created_by' })
+  createdBy: User;
+
+  @Column({
+    nullable: false,
+    type: 'uuid',
+  })
+  created_by: string;
+
+  @Column()
+  @CreateDateColumn()
+  created_at: Date;
+
+  @Column({ nullable: true })
+  @UpdateDateColumn()
+  updated_at: Date;
+}
diff --git a/src/entity/payment_approval.ts b/src/entity/payment_approval.ts
index b46a538..24cfd69 100644
--- a/src/entity/payment_approval.ts
+++ b/src/entity/payment_approval.ts
@@ -12,6 +12,7 @@ import {
 import { User } from './users';
 import { RequestOrder } from './request_orders';
 import { AssetJournalEntry } from './journal_entries';
+import { FinanceMemo } from './finance_memo';
 
 export enum ApprovalStatus {
   PENDING = 'PENDING',
@@ -63,7 +64,7 @@ export class PaymentApproval {
   @OneToMany(() => AssetJournalEntry, (journalEntry) => journalEntry.paymentApproval)
   journalEntries: AssetJournalEntry[];
 
-  @ManyToOne(() => FinanceMemo, (financeMemo) => financeMemo.paymentApprovals)
+  @ManyToOne(() => FinanceMemo, (finance) => finance.paymentApprovals)
   @JoinColumn({ name: 'finance_memo_id' })
   financeMemo: FinanceMemo;
 
@@ -80,37 +81,4 @@ export class PaymentApproval {
   @Column({ nullable: true })
   @UpdateDateColumn()
   updated_at: Date;
-}
-
-@Entity('finance_memos')
-export class FinanceMemo {
-  @PrimaryGeneratedColumn('uuid')
-  id: string;
-
-  @Column({
-    nullable: false,
-    type: 'text',
-  })
-  memo_content: string;
-
-  @OneToMany(() => PaymentApproval, (paymentApproval) => paymentApproval.financeMemo)
-  paymentApprovals: PaymentApproval[];
-
-  @ManyToOne(() => User, (user) => user.id, { nullable: false })
-  @JoinColumn({ name: 'created_by' })
-  createdBy: User;
-
-  @Column({
-    nullable: false,
-    type: 'uuid',
-  })
-  created_by: string;
-
-  @Column()
-  @CreateDateColumn()
-  created_at: Date;
-
-  @Column({ nullable: true })
-  @UpdateDateColumn()
-  updated_at: Date;
-}
+}
\ No newline at end of file
diff --git a/src/index.ts b/src/index.ts
index e6bd582..97a49e0 100644
--- a/src/index.ts
+++ b/src/index.ts
@@ -63,6 +63,7 @@ import {Asset} from './entity/assets'
 import { GoodsHandover } from "./entity/goods_handover";
 import { AssetJournalEntry } from "./entity/journal_entries";
 import { PaymentApproval } from "./entity/payment_approval";
+import { FinanceMemo } from "./entity/finance_memo";
 
 export {
     User, //
@@ -119,6 +120,7 @@ export {
     GoodsHandover,
     AssetJournalEntry,
     PaymentApproval,
+    FinanceMemo,
     Department,
     GoodsReceipt,
     RequestSubmission,