diff --git a/app/Http/Controllers/CommentController.php b/app/Http/Controllers/CommentController.php
new file mode 100644
index 0000000..116bf70
--- /dev/null
+++ b/app/Http/Controllers/CommentController.php
@@ -0,0 +1,90 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Comment;
+use App\Models\Task;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+
+class CommentController extends Controller
+{
+    public function index($business, $project, $task)
+    {
+        permit('projectAccess', ['project_id' => $project]);
+        $taskModel = Task::where([['project_id', $project ], ['id', $task]])->firstOrFail();
+        if (can('isDefiniteGuestInProject', ['project_id' => $project])){ // is guest in project (only guest)
+            return $taskModel->assignee_id == \auth()->id() ?
+                Comment::where([
+                    ['business_id', $business],
+                    ['project_id', $project],
+                    ['task_id', $task],
+                ])->get():
+                abort(Response::HTTP_FORBIDDEN); // not allowed
+        } else {
+            return Comment::where([
+                ['business_id', $business],
+                ['project_id', $project],
+                ['task_id', $task],
+            ])->get();
+        }
+    }
+
+    public function store($business, $project, $task, Request $request)
+    {
+        permit('projectAccess', ['project_id' => $project]);
+        $taskModel = Task::where([['project_id', $project ], ['id', $task]])->firstOrFail();
+        if (can('isDefiniteGuestInProject', ['project_id' => $project])){ // is guest in project (only guest)
+            return $taskModel->assignee_id == \auth()->id() ?
+                Comment::create($request->merge([
+                    'business_id' => $business,
+                    'project_id' => $project,
+                    'task_id' => $task,
+                    'user_id' => \auth()->id(),
+                ])->except('_business_info')) :
+                abort(Response::HTTP_FORBIDDEN); // not allowed
+        } else {
+            return Comment::create($request->merge([
+                'business_id' => $business,
+                'project_id' => $project,
+                'task_id' => $task,
+                'user_id' => \auth()->id(),
+            ])->except('_business_info'));
+        }
+    }
+
+    public function show($business, $project, $task, $comment)
+    {
+        permit('projectAccess', ['project_id' => $project]);
+        $taskModel = Task::where([['project_id', $project ], ['id', $task]])->firstOrFail();
+        if (can('isDefiniteGuestInProject', ['project_id' => $project])){ // is guest in project (only guest)
+            return $taskModel->assignee_id == \auth()->id() ?
+                Comment::findOrFail($comment) :
+                abort(Response::HTTP_FORBIDDEN); // not allowed
+        } else {
+            return Comment::findOrFail($comment);
+        }
+    }
+
+    public function update($business, $project, $task, $comment, Request $request)
+    {
+        permit('projectAccess', ['project_id' => $project]);
+        $comment = Comment::findOrFail($comment);
+        if ($comment->user_id == \auth()->id()) {
+            $comment->update($request->except('_business_info'));
+            return $comment;
+        }
+        return abort(Response::HTTP_FORBIDDEN); // not allowed
+    }
+
+    public function destroy($business, $project, $task, $comment)
+    {
+        permit('projectAccess', ['project_id' => $project]);
+        $comment = Comment::findOrFail($comment);
+        if ($comment->user_id == \auth()->id()) {
+            $comment->delete();
+            return \response()->json(['message' => 'comment deleted successfully.'], Response::HTTP_OK);
+        }
+        return abort(Response::HTTP_FORBIDDEN); // not allowed
+    }
+}
diff --git a/app/Http/Controllers/StatisticController.php b/app/Http/Controllers/StatisticController.php
new file mode 100644
index 0000000..572aae5
--- /dev/null
+++ b/app/Http/Controllers/StatisticController.php
@@ -0,0 +1,112 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use Illuminate\Http\Request;
+use Illuminate\Support\Arr;
+use Illuminate\Support\Facades\DB;
+
+class StatisticController extends Controller
+{
+    public $map = [
+        'test' => 0, // The sum of all tasks that are under review
+        'total' => 0, // Sum of all tasks
+        'overdue' => 0, // The sum of all overworked tasks
+        'spent_time' => 0, // The sum of all the minutes spent on tasks
+        'estimated_time' => 0, // The sum of all the minutes spent performing tasks is estimated
+        'over_spent_time' => 0, // The sum of all the minutes spent overworking tasks
+        'under_spent_time' => 0, // The sum of all the minutes left until estimated time
+    ];
+
+    public function index(Request $request, int $business, ?int $project = null)
+    {
+        $builder = DB::table('tasks')->where('business_id','=',$business);
+        if ($project) {
+            $builder->where('project_id', '=', $project);
+        }
+        $tasks = $builder->get();
+
+        $tags = DB::table('tag_task')
+            ->whereIn('task_id', $tasks->pluck('id')->toArray())
+            ->get()
+            ->groupBy('task_id')
+            ->toArray();
+
+
+        $result = [];
+
+        foreach ($tasks as $task) {
+
+            $this->addProjects($result, $task);
+
+            $this->addSprints($result, $task);
+
+            $this->addSystems($result, $task);
+
+            $this->addTags($result, $task, $tags[$task->id]);
+        }
+
+        return $result;
+    }
+
+
+    public function addProjects(&$result, $task)
+    {
+        $key = "projects.{$task->project_id}";
+
+        $this->subset($key, $result, $task);
+    }
+
+    public function addSprints(&$result, $task)
+    {
+        $key  = "projects.{$task->project_id}.";
+        $key .= 'sprints.';
+        $key .= ($task->sprint_id ?? 0) . '.';
+        $key .= ($task->assignee_id ?? 0) . '.';
+        $key .= $task->workflow_id . '.';
+        $key .= $task->status_id;
+
+        $this->subset($key, $result, $task);
+    }
+
+    public function addSystems(&$result, $task)
+    {
+        $key  = "projects.{$task->project_id}.";
+        $key .= 'systems.';
+        $key .= ($task->system_id ?? 0) . '.';
+        $key .= ($task->assignee_id ?? 0) . '.';
+        $key .= $task->workflow_id . '.';
+        $key .= $task->status_id;
+
+        $this->subset($key, $result, $task);
+    }
+
+    public function addTags(&$result, $task, $tags)
+    {
+        foreach ($tags as $tag) {
+            $key  = "projects.{$task->project_id}.";
+            $key .= 'tags.';
+            $key .= $tag->id . '.';
+            $key .= ($task->assignee_id ?? 0) . '.';
+            $key .= $task->workflow_id . '.';
+            $key .= $task->status_id;
+
+            $this->subset($key, $result, $task);
+        }
+    }
+
+    public function subset($key , &$result, $task)
+    {
+        $node = Arr::get($result, $key, $this->map);
+
+        $node['test'] += $task->ready_to_test;
+        $node['total'] += 1;
+        $node['overdue'] += !$task->on_time;
+        $node['spent_time'] += $task->spent_time;
+        $node['estimated_time'] += $task->estimated_time;
+        $node['over_spent_time'] += $task->estimated_time < $task->spent_time ? $task->spent_time - $task->estimated_time : 0;
+        $node['under_spent_time'] += $task->estimated_time > $task->spent_time ? $task->estimated_time - $task->spent_time : 0;
+
+        Arr::set($result, $key, $node);
+    }
+}
diff --git a/app/Http/Controllers/TaskController.php b/app/Http/Controllers/TaskController.php
new file mode 100644
index 0000000..f447782
--- /dev/null
+++ b/app/Http/Controllers/TaskController.php
@@ -0,0 +1,295 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Http\Resources\TaskCollection;
+use App\Http\Resources\TaskResource;
+use App\Rules\maxBound;
+use App\TagTask;
+use App\Models\Task;
+use App\Models\Work;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Illuminate\Support\Facades\DB;
+use Spatie\QueryBuilder\AllowedFilter;
+use Spatie\QueryBuilder\QueryBuilder;
+
+class TaskController extends Controller
+{
+    public function index($business, Request $request)
+    {
+        permit('businessAccess');
+        $per_page = $request->limit > 100 ? 10 : $request->limit;
+        $this->indexValidation($request);
+        $tasks =  $this->indexFiltering($business)
+            ->when($request->filled('group'), function ($q) use ($request) {
+                return $q->report($request->group);
+            });
+
+        return $request->filled('group') ?
+            $tasks->get()->groupBy($request->group)
+                ->map(function ($q) { return $q->keyBy('status_id'); })
+            : /*response()->json(collect(['now' => Carbon::now()->toDateString()])->merge(*/new TaskCollection($tasks->paginate($per_page));//));
+    }
+
+    public function indexValidation($request)
+    {
+        $bound = 10;
+        $this->validate($request, [
+            'filter.project_id' => [new maxBound($bound)] ,
+            'filter.creator_id' => [new maxBound($bound)] ,
+            'filter.assignee_id' => [new maxBound($bound)] ,
+            'filter.system_id' => [new maxBound($bound)] ,
+            'filter.workflow_id' => [new maxBound($bound)] ,
+            'filter.status_id' => [new maxBound($bound)] ,
+            'filter.approver_id' => [new maxBound($bound)] ,
+            'filter.priority_min' => 'nullable|numeric|between:1,10' ,
+            'filter.priority_max' => 'nullable|numeric|between:1,10' ,
+            'filter.ready_to_test' => 'nullable|boolean' ,
+            'filter.on_time' => 'nullable|boolean' ,
+        ]);
+    }
+
+    public function indexFiltering($business)
+    {
+        $query = Task::where('business_id', $business);
+        $taskQ = QueryBuilder::for($query)
+            ->with('tagTask')
+            ->select(DB::raw('tasks.* ,  (spent_time - estimated_time) as over_spent'))
+            ->allowedFilters([
+                AllowedFilter::exact('project_id'),
+                AllowedFilter::exact('system_id'),
+                AllowedFilter::exact('creator_id'),
+                AllowedFilter::exact('assignee_id'),
+                AllowedFilter::exact('approver_id'),
+                AllowedFilter::exact('sprint_id'),
+                AllowedFilter::exact('workflow_id'),
+                AllowedFilter::exact('status_id'),
+                AllowedFilter::exact('on_time'),
+                AllowedFilter::exact('ready_to_test'),
+                AllowedFilter::exact('tagTask.tag_id'),
+                AllowedFilter::scope('priority_min'),
+                AllowedFilter::scope('priority_max'),
+                AllowedFilter::scope('creates_before'),
+                AllowedFilter::scope('creates_after'),
+                AllowedFilter::scope('creates_in'),
+                AllowedFilter::scope('updates_before'),
+                AllowedFilter::scope('updates_after'),
+                AllowedFilter::scope('updates_in'),
+                AllowedFilter::scope('spent_from'),
+                AllowedFilter::scope('spent_to'),
+                AllowedFilter::scope('estimated_from'),
+                AllowedFilter::scope('estimated_to'),
+                AllowedFilter::scope('starts_before'),
+                AllowedFilter::scope('starts_after'),
+                AllowedFilter::scope('starts_in'),
+                AllowedFilter::scope('finish_before'),
+                AllowedFilter::scope('finish_after'),
+                AllowedFilter::scope('finish_in'),
+                AllowedFilter::scope('completes_before'),
+                AllowedFilter::scope('completes_after'),
+                AllowedFilter::scope('completes_in'),
+                AllowedFilter::scope('over_spent_from'),
+                AllowedFilter::scope('over_spent_to'),
+                AllowedFilter::scope('due_date_before'),
+                AllowedFilter::scope('due_date_after'),
+                AllowedFilter::scope('due_date_in'),
+                AllowedFilter::scope('my_watching'),
+                AllowedFilter::scope('over_due'),
+            ]);
+        if (\request('_business_info')['info']['users'][\auth()->id()]['level'] != enum('levels.owner.id')) {
+            $requested_projects = isset(\request('filter')['project_id']) ?
+                array_unique(explode(',',\request('filter')['project_id'] ?? null )) :
+                null;
+            $requested_projects = collect($requested_projects)->keyBy(null)->toArray();
+            $project_ids = $this->myStateProjects($requested_projects);
+            $taskQ->where(function ($q) use ($project_ids) {
+                $q->whereIn('project_id', $project_ids['non_guest_ids'])
+                    ->orWhere(function ($q) use ($project_ids) {
+                        $q->whereIn('project_id', $project_ids['guest_ids'])
+                            ->where('assignee_id', auth()->id());
+                    });
+            });
+        }
+        return $taskQ;
+    }
+
+    public function myStateProjects($requested_projects)
+    {
+        $non_guest_ids = [];
+        $guest_ids = [];
+        $is_empty = empty($requested_projects);
+
+        foreach (\request('_business_info')['info']['projects'] as $p_id => $p) {
+
+            $level = \request('_business_info')['info']['projects'][$p_id]['members'][\auth()->id()]['level'];
+
+            if (( $is_empty || isset($requested_projects[$p_id]))
+                && $level > enum('levels.guest.id')) {
+                array_push($non_guest_ids, $p_id);
+            }
+            if (( $is_empty || isset($requested_projects[$p_id]))
+                && $level == enum('levels.guest.id')) {
+                array_push($guest_ids, $p_id);
+            }
+        }
+
+        return ['non_guest_ids' => $non_guest_ids, 'guest_ids' => $guest_ids];
+    }
+
+    public function store($business, $project, Request $request)
+    {
+        permit('projectTasks', ['project_id' => $project]);
+
+        $task = Task::create($request->merge(
+            ['business_id' => $business, 'project_id' => $project, 'creator_id' => \auth()->id()]
+        )->except(['_business_info', 'completed_at', 'on_time', 'ready_to_test']));
+
+
+        return new TaskResource($task);
+    }
+
+    public function storeTagTasks($tags, $task) {
+        $tagModels = [];
+        if (isset($tags)) {
+            foreach ($tags as $tag) {
+                array_push($tagModels,
+                    new TagTask(['tag_id' => $tag, 'task_id' => $task->id])
+                );
+            }
+            $task->tags()->saveMany($tagModels);
+        }
+    }
+
+    /**
+     * Rule's:
+     *  1) guest's only can see self task
+     *  2) user is active in project
+     */
+    public function show($business, $task, $project =null)
+    {
+        $task = Task::findOrFail($task);
+        $project = $task->project_id;
+        permit('projectAccess', ['project_id' => $project]);
+        if (can('isDefiniteGuestInProject', ['project_id' => $project])){ // is guest in project (only guest)
+            return $task->assignee_id == \auth()->id() ?
+                new TaskResource($task) :
+                abort(Response::HTTP_METHOD_NOT_ALLOWED); // not allowed
+        } else {
+            return new TaskResource($task);
+        }
+    }
+
+    /**
+     * Rule's:
+     *  1) update assignee_id when not exist work time and active user
+     *  2) update approver_id when atLeast colleague
+     *  3) update ready_to_test when assignee_id == auth xor assignee_id == null and isAdmin
+     *  4) update tags
+     *  5) update completed_at when status in [done, close]
+     *  6) due_date before sprint end_time
+     */
+    public function update($business, $project, $task, Request $request)
+    {
+        permit('isProjectGuest', ['project_id' => $project]);
+        $taskModel = Task::where([['project_id', $project ], ['id', $task]])->firstOrFail();
+
+        if ($taskModel->assignee_id != \auth()->id() && can('isDefiniteGuestInProject', ['project_id' => $project])) {
+            permit('isDefiniteGuestInProject', ['project_id' => $project]);
+        }
+
+        if($request->filled('watchers')) {
+            $watchers = $taskModel->watchers ?? [];
+            if(!can('isDefiniteGuestInProject', ['project_id' => $project]) && !can('projectTasks', ['project_id' => $project])) {
+                if (array_search(auth()->id(), $watchers) !== false) {
+                    // remove auth from watchers
+                    $watchers = array_values(\array_diff($watchers, [auth()->id()]));
+                } else {
+                    // add auth to watchers
+                    $watchers = array_merge($watchers, [auth()->id()]);
+                }
+            }
+            if(can('projectTasks', ['project_id' => $project])) {
+                $watchers = array_intersect($watchers ?? [], $request->watchers);
+            }
+            $request->merge(['watchers' => $watchers]);
+        }
+
+        if (!can('projectTasks', ['project_id' => $project])) {
+            $request->replace($request->only(['_business_info', 'ready_to_test', 'status_id', 'watchers']));
+        }
+        if ($taskModel->assignee_id != \auth()->id()) {
+            $request->request->remove('ready_to_test');
+        }
+
+
+        if (isset(\request('_business_info')['workflows'][$request->workflow_id]['statuses'][$request->status_id]['state'])) {
+            $state = \request('_business_info')['workflows'][$request->workflow_id]['statuses'][$request->status_id]['state'];
+            if ($state == enum('status.states.close.id') || $state == enum('status.states.done.id')) {
+                //ToDo: is needed to check before state is done or close?
+                $request->merge([
+                    'completed_at' => Carbon::now(),
+                    'work_finish' => Work::where('task_id', $task)->latest()->first()->ended_at ?? null
+                ]);
+                if (isset($taskModel->due_date) && $taskModel->due_date < date('yy-m-d')) {
+                    //check if before set due date and miss, we change on time flag
+                    $request->merge(['on_time' =>  false]);
+                }
+            }
+        }
+        if (!$request->has('tags')) {
+            $request->merge(['tags' => []]);
+        }
+        $taskModel->update($request->except('_business_info'));
+        return new TaskResource($taskModel);
+    }
+
+    public function updateReadyToTest($business, $project, $task)
+    {
+        permit('isProjectGuest', ['project_id' => $project]);
+        $task = Task::where([['project_id', $project ], ['id', $task]])->firstOrFail();
+        if ($task->assignee_id == \auth()->id()) {
+            $task->update([
+                'ready_to_test' => 1
+            ]);
+        } else {
+            return abort(Response::HTTP_FORBIDDEN); // not allowed
+        }
+        return $task->load(['tagTask'=> fn($q) => $q->select('id', 'tag_id', 'task_id'), 'works', 'comments']);
+    }
+
+    /**
+     * Rule's:
+     *  1) delete only not work time (soft delete)
+     */
+    public function destroy($task)
+    {
+        $taskModel = Task::findOrFail($task);
+        if (Work::where('task_id', $task)->exists()) {
+            return \response()->json(['task_id' => 'The task id cannot be deleted.'], Response::HTTP_UNPROCESSABLE_ENTITY);
+        }
+        $taskModel->delete();
+        return \response()->json(['message' => 'task deleted successfully.'], Response::HTTP_OK);
+    }
+
+    public function toggleWatcher($business, $task, $project =null)
+    {
+        permit('isProjectGuest', ['project_id' => $project]);
+        $taskModel = Task::findOrFail($task);
+        $watchers = $taskModel->watchers ?? [];
+
+        if (array_search(auth()->id(), $watchers) !== false) {
+            // remove auth from watchers
+            $new_watchers = array_values(\array_diff($watchers, [auth()->id()]));
+        } else {
+            // add auth to watchers
+            $new_watchers = array_merge($watchers, [auth()->id()]);
+        }
+
+        $taskModel->update([
+            'watchers' => $new_watchers
+        ]);
+        return new TaskResource($taskModel);
+    }
+}
diff --git a/app/Http/Controllers/WorkController.php b/app/Http/Controllers/WorkController.php
new file mode 100644
index 0000000..a2fa6ba
--- /dev/null
+++ b/app/Http/Controllers/WorkController.php
@@ -0,0 +1,242 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Models\Task;
+use App\Models\Work;
+use Carbon\Carbon;
+use Illuminate\Http\Request;
+use Illuminate\Http\Response;
+use Spatie\QueryBuilder\AllowedFilter;
+use Spatie\QueryBuilder\QueryBuilder;
+
+class WorkController extends Controller
+{
+    public function index($business, Request $request)
+    {
+        permit('businessAccess');
+        $per_page = $request->limit > 100 ? 10 : $request->limit;
+        $workQ = $this->indexFiltering($business)
+            ->when($request->filled('group'), function ($q) use ($request) {
+                return $request->group == 'user' ? $q->report() : $q->reportByDate();
+            });
+
+        return $request->filled('group') ? $workQ->get() :
+            $workQ->defaultSort('-id')
+                ->allowedSorts('id', 'started_at')->paginate($per_page);
+    }
+
+    public function indexFiltering($business)
+    {
+        $query = Work::where('works.business_id', $business);
+        $workQ = queryBuilder::for($query)
+            ->join('tasks', 'tasks.id', 'works.task_id')
+            ->select('works.*', 'tasks.title', 'tasks.sprint_id', 'tasks.system_id')
+            ->allowedFilters([
+                AllowedFilter::exact('project_id'),
+                AllowedFilter::exact('tasks.sprint_id', null, false),
+                AllowedFilter::exact('tasks.system_id', null, false),
+                AllowedFilter::exact('user_id'),
+                AllowedFilter::scope('started_at_in'),
+                AllowedFilter::scope('started_at'),
+                AllowedFilter::scope('spent_time_from'),
+                AllowedFilter::scope('spent_time_to'),
+            ]);
+        if (\request('_business_info')['info']['users'][\auth()->id()]['level'] != enum('levels.owner.id')) {
+            $requested_projects = isset(\request('filter')['project_id']) ?
+                array_unique(explode(',',\request('filter')['project_id'] ?? null )) :
+                null;
+            $requested_projects = collect($requested_projects)->keyBy(null)->toArray();
+            $project_ids = $this->myStateProjects($requested_projects);
+            $workQ->where(function ($q) use ($project_ids) {
+                $q->whereIn('project_id', $project_ids['non_guest_ids'])
+                    ->orWhere(function ($q) use ($project_ids) {
+                        $q->whereIn('project_id', $project_ids['guest_ids'])
+                            ->where('assignee_id', auth()->id());
+                    });
+            });
+        }
+        return $workQ;
+    }
+
+    public function myStateProjects($requested_projects)
+    {
+        $non_guest_ids = [];
+        $guest_ids = [];
+        $is_empty = empty($requested_projects);
+
+        foreach (\request('_business_info')['info']['projects'] as $p_id => $p) {
+
+            $level = \request('_business_info')['info']['projects'][$p_id]['members'][\auth()->id()]['level'];
+
+            if (( $is_empty || isset($requested_projects[$p_id]))
+                && $level > enum('levels.guest.id')) {
+                array_push($non_guest_ids, $p_id);
+            }
+            if (( $is_empty || isset($requested_projects[$p_id]))
+                && $level == enum('levels.guest.id')) {
+                array_push($guest_ids, $p_id);
+            }
+        }
+
+        return ['non_guest_ids' => $non_guest_ids, 'guest_ids' => $guest_ids];
+    }
+
+    public function show($business, $project, $task, $work)
+    {
+        permit('projectAccess', ['project_id' => $project]);
+        $work = Work::where([['project_id', $project ], ['task_id', $task], ['id', $work]])->firstOrFail();
+        if (can('isDefiniteGuestInProject', ['project_id' => $project])){ // is guest in project (only guest)
+            return $work->user_id == \auth()->id() ? $work : abort(Response::HTTP_FORBIDDEN); // not allowed
+        } else {
+            return $work;
+        }
+    }
+    /**
+     * Rule's:
+     *  1) only assignee_id can store work
+     *  2) started_at after task created_at
+     *  3) ended_at after started_at
+     *  4) not any work before in this work
+     */
+    public function store($business, $project, $task, Request $request)
+    {
+        $taskModel = Task::findOrFail($task);
+        if ($taskModel->assignee_id != auth()->id()) {
+            abort(Response::HTTP_FORBIDDEN); // not allowed
+        }
+
+        $end = Carbon::createFromFormat('Y-m-d H:i', $request->ended_at);
+        $start = Carbon::createFromFormat('Y-m-d H:i', $request->started_at);
+        $diff_in_min = $end->diffInMinutes($start);
+        $work = Work::create($request->merge([
+            'business_id' => $business,
+            'project_id' => $project,
+            'task_id' => $task,
+            'user_id' => auth()->id(),
+            'minute_sum' => $diff_in_min,
+            'task' => [
+                'spent_time' => $taskModel->spent_time + $diff_in_min
+            ]
+        ])->except('_business_info'));
+        $taskModel->refresh();
+//        $taskModel->update([
+//            'work_start' => Work::where('task_id', $taskModel->id)->orderBy('started_at')->first()->started_at ?? null,
+//            'spent_time' => $taskModel->spent_time + $diff_in_min
+//        ]);
+        return $taskModel->load(['tagTask'=> fn($q) => $q->select('id', 'tag_id', 'task_id'), 'works', 'comments']);
+    }
+
+    public function storeValidation($request, $taskModel)
+    {
+        $this->validate($request, [
+            'message' => 'nullable|string|min:3|max:225',
+            'started_at' => 'required|date_format:Y-m-d H:i|after:'.$taskModel->created_at,
+            'ended_at' => 'required|date_format:Y-m-d H:i|after:started_at',
+        ]);
+        $state = \request('_business_info')['workflows'][$taskModel->workflow_id]['statuses'][$taskModel->status_id]['state'] ?? null;
+        if ($state == enum('status.states.close.id') || $state == enum('status.states.done.id')) {
+            throw ValidationException::withMessages(['task' => 'The selected task is invalid.']);
+        }
+        $works = Work::where([
+            ['ended_at', '>', $request->started_at],
+            ['ended_at', '<', $request->ended_at],
+        ])->orWhere([
+            ['started_at', '>', $request->started_at],
+            ['started_at', '<', $request->ended_at],
+        ])->orWhere([
+            ['started_at', '>=', $request->started_at],
+            ['ended_at', '<=', $request->ended_at],
+        ])->exists();
+        if ($works) {
+            throw ValidationException::withMessages(['work' => 'The selected work is invalid.']);
+        }
+    }
+
+    /**
+     * Rule's:
+     *  1) only assignee_id can store work
+     *  2) started_at after task created_at
+     *  3) ended_at after started_at
+     *  4) not any work before in this work
+     */
+    public function update($business, $project, $task, $work, Request $request)
+    {
+        $taskModel = Task::findOrFail($task);
+        $workModel = Work::findOrFail($work);
+        if ($taskModel->assignee_id != auth()->id()) {
+            abort(Response::HTTP_FORBIDDEN); // not allowed
+        }
+
+        $end = Carbon::createFromFormat('Y-m-d H:i', $request->ended_at);
+        $start = Carbon::createFromFormat('Y-m-d H:i', $request->started_at);
+        $new_diff_in_min = $end->diffInMinutes($start);
+        $old_diff_in_min = $workModel->minute_sum;
+        $workModel->update($request->merge([
+            'business_id' => $business,
+            'project_id' => $project,
+            'task_id' => $task,
+            'user_id' => auth()->id(),
+            'minute_sum' => $new_diff_in_min,
+            'task' => [
+                'spent_time' => ($taskModel->spent_time - $old_diff_in_min) + $new_diff_in_min
+            ]
+        ])->except('_business_info'));
+        $taskModel->refresh();
+//        $taskModel->update([
+//            'work_start' => Work::where('task_id', $taskModel->id)->orderBy('started_at')->first()->started_at ?? null,
+//            'spent_time' => ($taskModel->spent_time - $old_diff_in_min) + $new_diff_in_min
+//        ]);
+        return $taskModel->load(['tagTask'=> fn($q) => $q->select('id', 'tag_id', 'task_id'), 'works', 'comments']);
+    }
+
+    public function updateValidation($request, $taskModel, $workModel)
+    {
+        $this->validate($request, [
+            'message' => 'nullable|string|min:3|max:225',
+            'started_at' => 'nullable|date_format:Y-m-d H:i|after:'.$taskModel->created_at,
+            'ended_at' => 'nullable|date_format:Y-m-d H:i|after:started_at',
+        ]);
+        //ToDo: is needed to check status is active or idea??
+        $works = false;
+        if ($request->filled('started_at') || $request->filled('ended_at')) {
+            $started_at = $request->started_at ?? $workModel->started_at->format('Y-m-d H:i');
+            $ended_at = $request->ended_at ?? $workModel->ended_at->format('Y-m-d H:i');
+            if (strtotime($ended_at) <= strtotime($started_at)) {
+                throw ValidationException::withMessages(['ended_at' => 'The ended at must be a date after started at.']);
+            }
+            $works = Work::where([
+                ['ended_at', '>', $started_at],
+                ['ended_at', '<', $ended_at],
+            ])->orWhere([
+                ['started_at', '>', $started_at],
+                ['started_at', '<', $ended_at],
+            ])->orWhere([
+                ['started_at', '>=', $started_at],
+                ['ended_at', '<=', $ended_at],
+            ])->where('id', '!=', $workModel->id)->exists();
+            $end = Carbon::createFromFormat('Y-m-d H:i', $ended_at);
+            $start = Carbon::createFromFormat('Y-m-d H:i', $started_at);
+            \request()->merge(['minute_sum' => $end->diffInMinutes($start)]);
+        }
+        if ($works) {
+            throw ValidationException::withMessages(['work' => 'The selected work is invalid.']);
+        }
+    }
+
+    public function destroy($business, $project, $task, $work)
+    {
+        $taskModel = Task::findOrFail($task);
+        $workModel = Work::findOrFail($work);
+        if ($taskModel->assignee_id != auth()->id()) {
+            abort(Response::HTTP_FORBIDDEN); // not allowed
+        }
+        $diff_in_min = $workModel->minute_sum;
+        $workModel->delete();
+        $taskModel->update([
+            'work_start' => Work::where('task_id', $taskModel->id)->orderBy('started_at')->first()->started_at ?? null,
+            'spent_time' => ($taskModel->spent_time - $diff_in_min)
+        ]);
+        return $taskModel->load(['tagTask'=> fn($q) => $q->select('id', 'tag_id', 'task_id'), 'works','comments']);
+    }
+}
diff --git a/app/Http/Resources/CommentResource.php b/app/Http/Resources/CommentResource.php
new file mode 100644
index 0000000..eecc44a
--- /dev/null
+++ b/app/Http/Resources/CommentResource.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Http\Resources;
+
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class CommentResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @return array
+     */
+    public function toArray($request)
+    {
+        $resource = [
+            '_service' => 'task',
+            '_resource' => 'comment',
+        ];
+
+        foreach ($this->getAttributes() as $attribute => $value) {
+            switch ($attribute) {
+                case 'task_id' :
+                case 'user_id' :
+                case 'body' :
+                    $resource[$attribute] = $value;
+                    break;
+            }
+        }
+
+        return $resource;
+    }
+}
diff --git a/app/Http/Resources/TaskCollection.php b/app/Http/Resources/TaskCollection.php
new file mode 100644
index 0000000..be5944b
--- /dev/null
+++ b/app/Http/Resources/TaskCollection.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace App\Http\Resources;
+
+use Carbon\Carbon;
+use Illuminate\Http\Resources\Json\ResourceCollection;
+
+class TaskCollection extends ResourceCollection
+{
+    /**
+     * Transform the resource collection into an array.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @return array
+     */
+    public function toArray($request)
+    {
+        return [
+            'tasks' => TaskResource::collection($this->collection),
+            'now' => Carbon::now()->toDateString()
+        ];
+    }
+}
diff --git a/app/Http/Resources/TaskResource.php b/app/Http/Resources/TaskResource.php
new file mode 100644
index 0000000..6737a5a
--- /dev/null
+++ b/app/Http/Resources/TaskResource.php
@@ -0,0 +1,30 @@
+<?php
+
+namespace App\Http\Resources;
+
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class TaskResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @return array
+     */
+    public function toArray($request)
+    {
+        foreach ($this->getAttributes() as $attribute => $value) {
+            $resource[$attribute] = $value;
+            if ($attribute == 'watchers') {
+                $resource[$attribute] = json_decode($value);
+            }
+        }
+
+        $resource['tags'] = $this->tagTask()->pluck('tag_id')->toArray();
+        $resource['works'] = $this->works;
+        $resource['comments'] = $this->comments;
+
+        return $resource;
+    }
+}
diff --git a/app/Models/Comment.php b/app/Models/Comment.php
new file mode 100644
index 0000000..b392b45
--- /dev/null
+++ b/app/Models/Comment.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class Comment extends Model
+{
+    use HasFactory;
+    protected $fillable = ['business_id', 'project_id', 'task_id', 'user_id', 'body'];
+
+    public function rules()
+    {
+        return [
+            'body' => 'required|string|min:3|max:1000',
+        ];
+    }
+}
diff --git a/app/Models/Task.php b/app/Models/Task.php
new file mode 100644
index 0000000..b08e588
--- /dev/null
+++ b/app/Models/Task.php
@@ -0,0 +1,308 @@
+<?php
+
+namespace App\Models;
+
+use App\Models\Business;
+use App\Models\Comment;
+use App\HiLib\Models\ReportableRelation;
+use App\Models\Project;
+use App\Models\Tag;
+use App\Models\TagTask;
+use App\Models\User;
+use App\Models\Work;
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Validation\Rule;
+use Illuminate\Validation\Rules\RequiredIf;
+
+class Task extends Model
+{
+    use HasFactory;
+    protected $fillable = [
+        'business_id', 'project_id', 'creator_id', 'workflow_id', 'assignee_id',  'system_id', 'sprint_id',
+        'status_id', 'approver_id', 'title', 'description', 'priority', 'on_time', 'estimated_time', 'due_date', 'completed_at',
+        'work_start', 'spent_time', 'work_finish', 'ready_to_test', 'watchers', 'tags'
+    ];
+
+    protected $reportable = [
+        'priority', 'title', 'description', 'priority', 'on_time', 'estimated_time', 'due_date', 'completed_at',
+        'work_finish', 'ready_to_test', 'assignee_id', 'approver_id', ['tags' => 'tag_task']
+    ];
+    protected $fillable_relations = [
+        'tags'
+    ];
+
+    protected $casts = [
+        'work_start' => 'datetime:Y-m-d H:i',
+        'work_finish' => 'datetime:Y-m-d H:i',
+        'watchers' => 'array',
+    ];
+
+    public function rules()
+    {
+        $validations = [
+            'assignee_id' => ['nullable', 'numeric',
+                function ($attribute, $value, $fail) {
+                    //check assignee at least guest in project
+                    if (!can('isProjectGuest', ['project_id' => request()->route('project'), 'user_id' => $value])) {
+                        $fail('The selected '.$attribute.' is invalid.');
+                    }
+                    if (request()->method() === 'PUT' && ($this->assignee_id != $value && Work::where('task_id', $this->id)->exists())) {
+                        //when update execute
+                        //check if change assignee then should be on task not work set
+                        $fail('The selected '.$attribute.' is invalid.');
+                    }
+                }],
+            'system_id' => ['nullable', 'numeric',
+                Rule::in(\request('_business_info')['info']['projects'][request()->route('project')]['systems'])],
+            'sprint_id' => ['nullable', 'numeric',
+                Rule::in(\request('_business_info')['info']['projects'][request()->route('project')]['sprints'])],
+            'workflow_id' => ['required', 'numeric',
+                Rule::in(array_keys(\request('_business_info')['info']['workflows']))],
+            'status_id' => 'required|numeric',
+            'approver_id' => ['nullable', 'numeric',
+                function ($attribute, $value, $fail) {
+                    //check approval at least colleague in project
+                    if (!can('isProjectColleague', ['project_id' => request()->route('project'), 'user_id' => $value])) {
+                        $fail('The selected '.$attribute.' is invalid.');
+                    }
+                }],
+            'title' => 'required|string|min:3|max:254',
+            'description' => 'nullable|string|min:2|max:1000',
+            'priority' => 'nullable|numeric|between:1,10',
+            'estimated_time' => 'nullable|numeric|min:30',
+            'due_date' => 'bail|nullable|date|date_format:Y-m-d|after_or_equal:'.
+                ((request()->method() === 'POST') ? date('yy-m-d') : $this->created_at->toDateString()),
+            'tags' => 'nullable|array',
+            'tags.*' => [new RequiredIf(isset($request->tags)), 'numeric',
+                Rule::in(\request('_business_info')['info']['tags'])],
+        ] ;
+        $workflow_id = $this->workflow_id;
+        if (request()->filled('workflow_id') && isset(request('_business_info')['info']['workflows'][request()->workflow_id])) {
+            $workflow_id = request()->workflow_id;
+        }
+        if (isset($workflow_id)) {
+            $validations['status_id'] = ['bail', 'required', 'numeric',
+                //check status exists in status list
+                Rule::in(\request('_business_info')['info']['workflows'][$workflow_id]['statuses']),
+                function ($attribute, $value, $fail) use ($workflow_id) {
+                    //check not close or done
+                    $state = \request('_business_info')['workflows'][$workflow_id]['statuses'][$value]['state'];
+                    if (request()->method() == 'POST' && ($state == enum('status.states.close.id') || $state == enum('status.states.done.id'))) {
+                        $fail('The selected '.$attribute.' is invalid.');
+                    }
+                    if ((request()->method() == 'PUT') && !can('projectTasks', ['project_id' => request()->route('project')])
+                        && $state != enum('status.states.active.id')) {
+                        $fail('The selected '.$attribute.' is invalid.');
+                    }
+                }];
+        }
+
+        return $validations;
+    }
+    public function updateRelations()
+    {
+        // tags relations
+        $this->dirties['tags'] = $this->tags()->sync($this->filled_relations['tags']);
+
+        //old code
+//        if (!empty($this->filled_relations['tags'])) {
+//            $this->dirties['tags'] = $this->tags()->sync($this->filled_relations['tags']);
+//        }
+
+    }
+
+    public function getValueOf(?string $key)
+    {
+        $values = [
+            'business_id' => $this->business_id,
+            'project_id' => $this->project_id,
+            'sprint_id' => $this->sprint_id,
+            'workflow_id' => $this->workflow_id,
+            'status_id' => $this->status_id,
+            'system_id' => $this->system_id,
+            'task_id' => $this->id,
+            'subject_id' => $this->id,
+            'user_id' => $this->assignee_id,
+        ];
+
+        if ($key && isset($values, $key)) {
+            return $values[$key];
+        }
+
+        return $values;
+    }
+
+    public function business()
+    {
+        return $this->belongsTo(Business::class, 'business_id', 'id', __FUNCTION__);
+    }
+
+    public function creator()
+    {
+        return $this->belongsTo(User::class, 'creator_id', 'id', __FUNCTION__);
+    }
+
+    public function user()
+    {
+        return $this->belongsTo(User::class, 'user_id', 'id', __FUNCTION__);
+    }
+
+    public function project()
+    {
+        return $this->belongsTo(Project::class, 'project_id', 'id', __FUNCTION__);
+    }
+
+    public function tags()
+    {
+        return $this->belongsToMany(
+            Tag::class, 'tag_task', 'task_id', 'tag_id',
+            'id', 'id', __FUNCTION__
+        )->using(ReportableRelation::class);
+    }
+
+    public function tagTask()
+    {
+        return $this->hasMany(TagTask::class, 'task_id', 'id');
+    }
+
+    public function works()
+    {
+        return $this->hasMany(Work::class, 'task_id', 'id');
+    }
+
+    public function comments()
+    {
+        return $this->hasMany(Comment::class, 'task_id', 'id');
+    }
+
+    public function scopePriorityMin($query, $min)
+    {
+        return $query->where('tasks.priority', '>=', $min);
+    }
+    public function scopePriorityMax($query, $max)
+    {
+        return $query->where('tasks.priority', '<=', $max);
+    }
+    public function scopeCreatesBefore($query, $date)
+    {
+        //ToDo: comment lines have better performance but should be test
+//        return $query->whereDate('tasks.created_at', '<=', Carbon::parse($date.' 23:59:59'));
+//        return $query->where('tasks.created_at', '<', (new DateTime('2014-07-10'))->modify('+1 day')->format('Y-m-d'));
+        return $query->whereDate('tasks.created_at', '<=', Carbon::parse($date));
+    }
+    public function scopeCreatesAfter($query, $date)
+    {
+        return $query->whereDate('tasks.created_at', '>=', Carbon::parse($date));
+    }
+    public function scopeCreatesIn($query, $days)
+    {
+        return $query->whereDate('tasks.created_at', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+    public function scopeUpdatesBefore($query, $date)
+    {
+        return $query->whereDate('tasks.updated_at', '<=', Carbon::parse($date));
+    }
+    public function scopeUpdatesAfter($query, $date)
+    {
+        return $query->whereDate('tasks.updated_at', '>=', Carbon::parse($date));
+    }
+    public function scopeUpdatesIn($query, $days)
+    {
+        return $query->whereDate('tasks.updated_at', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+    public function scopeSpentFrom($query, $minute)
+    {
+        return $query->where('tasks.spent_time', '>=', $minute);
+    }
+    public function scopeSpentTo($query, $minute)
+    {
+        return $query->where('tasks.spent_time', '<=', $minute);
+    }
+    public function scopeEstimatedFrom($query, $minute)
+    {
+        return $query->where('tasks.estimated_time', '>=', $minute);
+    }
+    public function scopeEstimatedTo($query, $minute)
+    {
+        return $query->where('tasks.estimated_time', '<=', $minute);
+    }
+    public function scopeStartsBefore($query, $date)
+    {
+        return $query->whereDate('tasks.work_start', '<=', Carbon::parse($date));
+    }
+    public function scopeStartsAfter($query, $date)
+    {
+        return $query->whereDate('tasks.work_start', '>=', Carbon::parse($date));
+    }
+    public function scopeStartsIn($query, $days)
+    {
+        return $query->whereDate('tasks.work_start', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+    public function scopeFinishBefore($query, $date)
+    {
+        return $query->whereDate('tasks.work_finish', '<=', Carbon::parse($date));
+    }
+    public function scopeFinishAfter($query, $date)
+    {
+        return $query->whereDate('tasks.work_finish', '>=', Carbon::parse($date));
+    }
+    public function scopeFinishIn($query, $days)
+    {
+        return $query->whereDate('tasks.work_finish', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+    public function scopeCompletesBefore($query, $date)
+    {
+        return $query->where('tasks.completed_at', '<=', $date);
+    }
+    public function scopeCompletesAfter($query, $date)
+    {
+        return $query->where('tasks.completed_at', '>=', $date);
+    }
+    public function scopeCompletesIn($query, $days)
+    {
+        return $query->whereDate('tasks.completed_at', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+    public function scopeDueDateBefore($query, $date)
+    {
+        return $query->where('tasks.due_date', '<=', $date);
+    }
+    public function scopeDueDateAfter($query, $date)
+    {
+        return $query->where('tasks.due_date', '>=', $date);
+    }
+    public function scopeDueDateIn($query, $days)
+    {
+        return $query->whereDate('tasks.due_date', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+    public function scopeOverSpentFrom($query, $minute)
+    {
+        return $query->whereColumn('spent_time', '>', 'estimated_time')
+            ->having('over_spent', '>=', $minute);
+    }
+    public function scopeOverSpentTo($query, $minute)
+    {
+        return $query->whereColumn('spent_time', '>', 'estimated_time')
+            ->having('over_spent', '<=', $minute);
+    }
+    public function scopeMyWatching($query)
+    {
+        return $query->whereJsonContains('watchers', auth()->id());
+    }
+    public function scopeOverDue($query)
+    {
+        return $query->whereColumn('due_date', '<', 'completed_at');
+    }
+    public function scopeReport($query, $group_field)
+    {
+        return $query->select(DB::raw($group_field.' , status_id, COUNT(*) as total, SUM(spent_time) as spent_sum,
+                        SUM(estimated_time) as estimated_sum,SUM(ready_to_test) as test_sum,
+                         COUNT(completed_at) as completed_total, SUM(on_time) as on_time_total,
+                         SUM(Case When spent_time > estimated_time Then (spent_time - estimated_time) Else 0 End) as over_spent_sum,
+                         SUM(Case When (spent_time <= estimated_time) And (completed_at) Then (estimated_time - spent_time) Else 0 End)
+                         as under_spent_sum'))
+            ->groupBy($group_field, 'status_id');
+    }
+}
diff --git a/app/Models/Work.php b/app/Models/Work.php
new file mode 100644
index 0000000..b378737
--- /dev/null
+++ b/app/Models/Work.php
@@ -0,0 +1,126 @@
+<?php
+
+namespace App\Models;
+
+use App\Models\Task;
+use Carbon\Carbon;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Facades\DB;
+
+class Work extends Model
+{
+    use HasFactory;
+    protected $fillable = [
+        'business_id', 'project_id', 'task_id', 'user_id', 'message', 'minute_sum', 'started_at', 'ended_at',
+        'task'
+    ];
+
+    protected $fillable_relations = ['task'];
+
+    protected $casts = [
+        'started_at' => 'datetime:Y-m-d H:i',
+        'ended_at' => 'datetime:Y-m-d H:i'
+    ];
+
+    protected $reportable = [
+        'message', 'minute_sum', 'started_at', 'ended_at',
+    ];
+
+    public function rules()
+    {
+        $started_at = request()->started_at ?? $this->started_at->format('Y-m-d H:i');
+        $ended_at = request()->ended_at ?? $this->ended_at->format('Y-m-d H:i');
+        return [
+            'message' => 'nullable|string|min:3|max:225',
+            'started_at' => 'required|date_format:Y-m-d H:i|after:'.$this->task()->first()->created_at,
+            'ended_at' => [
+                'required', 'date_format:Y-m-d H:i', 'after:'.$started_at,
+                function ($attribute, $value, $fail) use ($ended_at, $started_at) {
+                    $works = \App\Work::where([
+                        ['ended_at', '>', $started_at],
+                        ['ended_at', '<', $ended_at],
+                    ])->orWhere([
+                        ['started_at', '>', $started_at],
+                        ['started_at', '<', $ended_at],
+                    ])->orWhere([
+                        ['started_at', '>=', $started_at],
+                        ['ended_at', '<=', $ended_at],
+                    ])->when(isset($this->id), function ($query) {
+                        return $query->where('id', '!=', $this->id);
+                    })->exists();
+                    if ($works) {
+                        $fail('The selected work is invalid.');
+                    }
+                }
+            ],
+        ];
+
+    }
+
+    public function getValueOf(?string $key)
+    {
+        $values = [
+            'business_id' => $this->business_id,
+            'project_id' => $this->project_id,
+            'sprint_id' => null,
+            'workflow_id' => null,
+            'status_id' => null,
+            'system_id' => null,
+            'task_id' => $this->task->id,
+            'subject_id' => $this->id,
+            'user_id' => null,
+        ];
+
+        if ($key && isset($values, $key)) {
+            return $values[$key];
+        }
+
+        return $values;
+    }
+
+    public function updateRelations()
+    {
+        $this->filled_relations['task']['work_start'] = Work::where('task_id', $this->task_id)->orderBy('started_at')->first()->started_at ?? null;
+        $this->task()->update($this->filled_relations['task']);
+    }
+
+    public function task()
+    {
+        return $this->belongsTo(Task::class, 'task_id', 'id');
+    }
+
+    public function scopeStartedAtIn($query, $days)
+    {
+        return $query->whereDate('started_at', '>=', Carbon::now()->modify('-'.$days.' day')->toDate());
+    }
+
+    public function scopeStartedAt($query, $date)
+    {
+        return $query->whereDate('started_at', '=', $date);
+    }
+
+    public function scopeSpentTimeFrom($query, $data)
+    {
+        return $query->where('minute_sum', '>=', $data);
+    }
+
+    public function scopeSpentTimeTo($query, $data)
+    {
+        return $query->where('minute_sum', '<=', $data);
+    }
+
+    public function scopeReport($query)
+    {
+        return $query->select(
+            DB::raw('user_id , MIN(started_at) as started_at_min, MAX(ended_at) as ended_at_max, SUM(minute_sum) as work_minute_sum')
+        )->groupBy('user_id');
+    }
+
+    public function scopeReportByDate($query)
+    {
+        return $query->select(
+            DB::raw('DATE(started_at) as date, SUM(minute_sum) as work_minute_sum')
+        )->groupBy('date');
+    }
+}
diff --git a/composer.json b/composer.json
index 3795a6d..c47bcbc 100644
--- a/composer.json
+++ b/composer.json
@@ -13,7 +13,8 @@
         "fruitcake/laravel-cors": "^2.0",
         "guzzlehttp/guzzle": "^7.0.1",
         "laravel/framework": "^8.12",
-        "laravel/tinker": "^2.5"
+        "laravel/tinker": "^2.5",
+        "spatie/laravel-query-builder": "^3.3"
     },
     "require-dev": {
         "facade/ignition": "^2.5",
diff --git a/composer.lock b/composer.lock
index a5ae24e..06cb69e 100644
--- a/composer.lock
+++ b/composer.lock
@@ -4,7 +4,7 @@
         "Read more about it at https://getcomposer.org/doc/01-basic-usage.md#installing-dependencies",
         "This file is @generated automatically"
     ],
-    "content-hash": "4a16c3c541bd99241cab1c21ce8e83ac",
+    "content-hash": "727372edb248a9d83eed7a324b8eda99",
     "packages": [
         {
             "name": "asm89/stack-cors",
@@ -2226,6 +2226,76 @@
             ],
             "time": "2020-08-18T17:17:46+00:00"
         },
+        {
+            "name": "spatie/laravel-query-builder",
+            "version": "3.3.4",
+            "source": {
+                "type": "git",
+                "url": "https://github.com/spatie/laravel-query-builder.git",
+                "reference": "2e131b0c8ae600b6e3aabb5a1501c721862a0b8f"
+            },
+            "dist": {
+                "type": "zip",
+                "url": "https://api.github.com/repos/spatie/laravel-query-builder/zipball/2e131b0c8ae600b6e3aabb5a1501c721862a0b8f",
+                "reference": "2e131b0c8ae600b6e3aabb5a1501c721862a0b8f",
+                "shasum": ""
+            },
+            "require": {
+                "illuminate/database": "^6.0|^7.0|^8.0",
+                "illuminate/http": "^6.0|^7.0|^8.0",
+                "illuminate/support": "^6.0|^7.0|^8.0",
+                "php": "^7.3|^8.0"
+            },
+            "require-dev": {
+                "ext-json": "*",
+                "laravel/legacy-factories": "^1.0.4",
+                "mockery/mockery": "^1.4",
+                "orchestra/testbench": "^4.9|^5.8|^6.3",
+                "phpunit/phpunit": "^9.0"
+            },
+            "type": "library",
+            "extra": {
+                "laravel": {
+                    "providers": [
+                        "Spatie\\QueryBuilder\\QueryBuilderServiceProvider"
+                    ]
+                }
+            },
+            "autoload": {
+                "psr-4": {
+                    "Spatie\\QueryBuilder\\": "src"
+                }
+            },
+            "notification-url": "https://packagist.org/downloads/",
+            "license": [
+                "MIT"
+            ],
+            "authors": [
+                {
+                    "name": "Alex Vanderbist",
+                    "email": "alex@spatie.be",
+                    "homepage": "https://spatie.be",
+                    "role": "Developer"
+                }
+            ],
+            "description": "Easily build Eloquent queries from API requests",
+            "homepage": "https://github.com/spatie/laravel-query-builder",
+            "keywords": [
+                "laravel-query-builder",
+                "spatie"
+            ],
+            "support": {
+                "issues": "https://github.com/spatie/laravel-query-builder/issues",
+                "source": "https://github.com/spatie/laravel-query-builder"
+            },
+            "funding": [
+                {
+                    "url": "https://spatie.be/open-source/support-us",
+                    "type": "custom"
+                }
+            ],
+            "time": "2020-11-26T14:51:30+00:00"
+        },
         {
             "name": "swiftmailer/swiftmailer",
             "version": "v6.2.5",
@@ -6968,5 +7038,5 @@
         "php": "^7.3|^8.0"
     },
     "platform-dev": [],
-    "plugin-api-version": "1.1.0"
+    "plugin-api-version": "2.0.0"
 }
diff --git a/database/migrations/2021_03_02_082607_create_tasks_table.php b/database/migrations/2021_03_02_082607_create_tasks_table.php
new file mode 100644
index 0000000..0ce9c7f
--- /dev/null
+++ b/database/migrations/2021_03_02_082607_create_tasks_table.php
@@ -0,0 +1,55 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateTasksTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('tasks', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('business_id');
+            $table->unsignedBigInteger('project_id');
+            $table->unsignedBigInteger('creator_id');
+            $table->unsignedBigInteger('assignee_id')->nullable();
+            $table->unsignedBigInteger('system_id')->nullable();
+            $table->unsignedBigInteger('sprint_id')->nullable();
+            $table->unsignedBigInteger('workflow_id');
+            $table->unsignedBigInteger('status_id');
+            $table->unsignedBigInteger('approver_id')->nullable();
+
+            $table->string('title');
+            $table->text('description')->nullable();
+            $table->integer('priority')->default(1);
+            $table->boolean('on_time')->default(true);
+            $table->boolean('ready_to_test')->default(false);
+
+            $table->json('watchers')->nullable();
+
+            $table->integer('spent_time')->default(0);
+            $table->integer('estimated_time')->default(0);
+            $table->date('due_date')->nullable();
+            $table->date('completed_at')->nullable();
+            $table->timestamp('work_start')->nullable();
+            $table->timestamp('work_finish')->nullable();
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('tasks');
+    }
+}
diff --git a/database/migrations/2021_03_02_085913_create_works_table.php b/database/migrations/2021_03_02_085913_create_works_table.php
new file mode 100644
index 0000000..4274ff8
--- /dev/null
+++ b/database/migrations/2021_03_02_085913_create_works_table.php
@@ -0,0 +1,39 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateWorksTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('works', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('business_id');
+            $table->unsignedBigInteger('project_id');
+            $table->unsignedBigInteger('task_id');
+            $table->unsignedBigInteger('user_id');
+            $table->string('message')->nullable();
+            $table->integer('minute_sum')->default(0);
+            $table->dateTime('started_at');
+            $table->dateTime('ended_at');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('works');
+    }
+}
diff --git a/database/migrations/2021_03_02_092444_create_comments_table.php b/database/migrations/2021_03_02_092444_create_comments_table.php
new file mode 100644
index 0000000..c653af3
--- /dev/null
+++ b/database/migrations/2021_03_02_092444_create_comments_table.php
@@ -0,0 +1,36 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+class CreateCommentsTable extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('comments', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('business_id');
+            $table->unsignedBigInteger('project_id');
+            $table->unsignedBigInteger('task_id');
+            $table->unsignedBigInteger('user_id');
+            $table->text('body');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('comments');
+    }
+}