CREATE INDEX idx_transactions_date ON transactions(transaction_date DESC);
CREATE INDEX idx_transactions_account ON transactions(account_id);
CREATE INDEX idx_transactions_type ON transactions(transaction_type);
CREATE INDEX idx_transactions_created_at ON transactions(created_at DESC);

CREATE INDEX idx_budget_plans_year ON budget_plans(year);
CREATE INDEX idx_budget_plans_account ON budget_plans(account_id);

CREATE INDEX idx_coa_code ON chart_of_accounts(code);
CREATE INDEX idx_coa_type ON chart_of_accounts(account_type);
CREATE INDEX idx_coa_parent ON chart_of_accounts(parent_id);
CREATE INDEX idx_coa_active ON chart_of_accounts(is_active);

CREATE INDEX idx_users_username ON users(username);
CREATE INDEX idx_users_email ON users(email);
CREATE INDEX idx_users_active ON users(is_active);