diff --git a/source/templates/expense-approval-system-policy.tf b/source/templates/expense-approval-system-policy.tf
new file mode 100644
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--- /dev/null
+++ b/source/templates/expense-approval-system-policy.tf
@@ -0,0 +1,345 @@
+terraform {
+	required_providers {
+	  permitio = {
+		source  = "permitio/permit-io"
+		version = "~> 0.0.14"
+	  }
+	}
+  }
+
+  provider "permitio" {
+	api_key = var.permit_api_key  # Set via PERMITIO_API_KEY env var
+	api_url = "https://api.permit.io"
+  }
+
+  # Variable for API key
+  variable "permit_api_key" {
+	description = "Permit.io API Key"
+	type        = string
+	sensitive   = true
+  }
+
+  # User Attributes
+  resource "permitio_user_attribute" "spending_limit" {
+	key         = "spending_limit"
+	description = "Maximum amount user can spend"
+	type        = "number"
+  }
+
+  resource "permitio_user_attribute" "department" {
+	key         = "department"
+	description = "User's department"
+	type        = "string"
+  }
+
+  resource "permitio_user_attribute" "job_level" {
+	key         = "job_level"
+	description = "User's job level (Junior, Senior, Manager)"
+	type        = "string"
+  }
+
+  resource "permitio_user_attribute" "approval_limit" {
+	key         = "approval_limit"
+	description = "Maximum amount user can approve"
+	type        = "number"
+  }
+
+  # Expense Resource with Attributes
+  resource "permitio_resource" "expense" {
+	key         = "expense"
+	name        = "Expense"
+	description = "Employee expense reports"
+
+	actions = {
+	  "submit" = {
+		name        = "Submit"
+		description = "Submit expense for approval"
+	  }
+	  "approve" = {
+		name        = "Approve"
+		description = "Approve expense"
+	  }
+	  "view" = {
+		name        = "View"
+		description = "View expense details"
+	  }
+	}
+
+	attributes = {
+	  "expense_amount" = {
+		type        = "number"
+		description = "Amount of the expense"
+	  }
+	  "category" = {
+		type        = "string"
+		description = "Expense category (travel, meals, supplies, etc)"
+	  }
+	  "submitter_department" = {
+		type        = "string"
+		description = "Department of expense submitter"
+	  }
+	  "urgency" = {
+		type        = "string"
+		description = "Urgency level (normal, urgent)"
+	  }
+	}
+  }
+
+  # User Set: Regular Employees (can submit within their limit)
+  resource "permitio_user_set" "regular_employees" {
+	key  = "regular_employees"
+	name = "Regular Employees"
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "user.job_level" = { "in" = ["Junior", "Senior"] } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_user_attribute.job_level
+	]
+  }
+
+  # User Set: Department Managers (can approve expenses in their department)
+  resource "permitio_user_set" "department_managers" {
+	key  = "department_managers"
+	name = "Department Managers"
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "user.job_level" = { "equals" = "Manager" } },
+		{ "user.approval_limit" = { "greater-than-equals" = { "ref" = "resource.expense_amount" } } },
+		{ "user.department" = { "equals" = { "ref" = "resource.submitter_department" } } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_user_attribute.job_level,
+	  permitio_user_attribute.approval_limit,
+	  permitio_user_attribute.department
+	]
+  }
+
+  # User Set: Senior Managers (can approve high-value expenses)
+  resource "permitio_user_set" "senior_managers" {
+	key  = "senior_managers"
+	name = "Senior Managers"
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "user.job_level" = { "equals" = "Senior Manager" } },
+		{ "user.approval_limit" = { "greater-than-equals" = { "ref" = "resource.expense_amount" } } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_user_attribute.job_level,
+	  permitio_user_attribute.approval_limit
+	]
+  }
+
+  # User Set: Finance Team (can approve any expense)
+  resource "permitio_user_set" "finance_team" {
+	key  = "finance_team"
+	name = "Finance Team"
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "user.department" = { "equals" = "Finance" } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_user_attribute.department
+	]
+  }
+
+  # Resource Set: Submittable Expenses (within user's spending limit)
+  resource "permitio_resource_set" "submittable_expenses" {
+	key      = "submittable_expenses"
+	name     = "Submittable Expenses"
+	resource = permitio_resource.expense.key
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "resource.expense_amount" = { "less-than-equals" = { "ref" = "user.spending_limit" } } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_user_attribute.spending_limit,
+	  permitio_resource.expense
+	]
+  }
+
+  # Resource Set: Department Expenses (standard approval workflow)
+  resource "permitio_resource_set" "department_expenses" {
+	key      = "department_expenses"
+	name     = "Department Expenses"
+	resource = permitio_resource.expense.key
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "resource.expense_amount" = { "less-than" = 5000 } },
+		{ "resource.urgency" = { "equals" = "normal" } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_resource.expense
+	]
+  }
+
+  # Resource Set: High-Value Expenses (need senior approval)
+  resource "permitio_resource_set" "high_value_expenses" {
+	key      = "high_value_expenses"
+	name     = "High Value Expenses"
+	resource = permitio_resource.expense.key
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "resource.expense_amount" = { "greater-than-equals" = 5000 } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_resource.expense
+	]
+  }
+
+  # Resource Set: All Expenses (for finance team)
+  resource "permitio_resource_set" "all_expenses" {
+	key      = "all_expenses"
+	name     = "All Expenses"
+	resource = permitio_resource.expense.key
+
+	conditions = jsonencode({
+	  "allOf" = [
+		{ "resource.expense_amount" = { "greater-than" = 0 } }
+	  ]
+	})
+
+	depends_on = [
+	  permitio_resource.expense
+	]
+  }
+
+  # Condition Set Rules
+
+  # Rule: Regular employees can submit expenses within their limit
+  resource "permitio_condition_set_rule" "employee_submit_rule" {
+	user_set     = permitio_user_set.regular_employees.key
+	resource_set = permitio_resource_set.submittable_expenses.key
+	permission   = "expense:submit"
+
+	depends_on = [
+	  permitio_user_set.regular_employees,
+	  permitio_resource_set.submittable_expenses
+	]
+  }
+
+  # Rule: Regular employees can view expenses they submitted
+  resource "permitio_condition_set_rule" "employee_view_rule" {
+	user_set     = permitio_user_set.regular_employees.key
+	resource_set = permitio_resource_set.submittable_expenses.key
+	permission   = "expense:view"
+
+	depends_on = [
+	  permitio_user_set.regular_employees,
+	  permitio_resource_set.submittable_expenses
+	]
+  }
+
+  # Rule: Department managers can view department expenses
+  resource "permitio_condition_set_rule" "manager_view_rule" {
+	user_set     = permitio_user_set.department_managers.key
+	resource_set = permitio_resource_set.department_expenses.key
+	permission   = "expense:view"
+
+	depends_on = [
+	  permitio_user_set.department_managers,
+	  permitio_resource_set.department_expenses
+	]
+  }
+
+  # Rule: Department managers can approve department expenses
+  resource "permitio_condition_set_rule" "manager_approve_rule" {
+	user_set     = permitio_user_set.department_managers.key
+	resource_set = permitio_resource_set.department_expenses.key
+	permission   = "expense:approve"
+
+	depends_on = [
+	  permitio_user_set.department_managers,
+	  permitio_resource_set.department_expenses
+	]
+  }
+
+  # Rule: Senior managers can view high-value expenses
+  resource "permitio_condition_set_rule" "senior_view_rule" {
+	user_set     = permitio_user_set.senior_managers.key
+	resource_set = permitio_resource_set.high_value_expenses.key
+	permission   = "expense:view"
+
+	depends_on = [
+	  permitio_user_set.senior_managers,
+	  permitio_resource_set.high_value_expenses
+	]
+  }
+
+  # Rule: Senior managers can approve high-value expenses
+  resource "permitio_condition_set_rule" "senior_approve_rule" {
+	user_set     = permitio_user_set.senior_managers.key
+	resource_set = permitio_resource_set.high_value_expenses.key
+	permission   = "expense:approve"
+
+	depends_on = [
+	  permitio_user_set.senior_managers,
+	  permitio_resource_set.high_value_expenses
+	]
+  }
+
+  # Rule: Finance team can view all expenses
+  resource "permitio_condition_set_rule" "finance_view_rule" {
+	user_set     = permitio_user_set.finance_team.key
+	resource_set = permitio_resource_set.all_expenses.key
+	permission   = "expense:view"
+
+	depends_on = [
+	  permitio_user_set.finance_team,
+	  permitio_resource_set.all_expenses
+	]
+  }
+
+  # Rule: Finance team can approve any expense
+  resource "permitio_condition_set_rule" "finance_approve_rule" {
+	user_set     = permitio_user_set.finance_team.key
+	resource_set = permitio_resource_set.all_expenses.key
+	permission   = "expense:approve"
+
+	depends_on = [
+	  permitio_user_set.finance_team,
+	  permitio_resource_set.all_expenses
+	]
+  }
+
+  # Output the resource configurations for reference
+  output "expense_workflow_setup" {
+	value = {
+	  resource_id = permitio_resource.expense.key
+	  user_sets = [
+		permitio_user_set.regular_employees.key,
+		permitio_user_set.department_managers.key,
+		permitio_user_set.senior_managers.key,
+		permitio_user_set.finance_team.key
+	  ]
+	  resource_sets = [
+		permitio_resource_set.submittable_expenses.key,
+		permitio_resource_set.department_expenses.key,
+		permitio_resource_set.high_value_expenses.key,
+		permitio_resource_set.all_expenses.key
+	  ]
+	  rules_count = 8
+	}
+	description = "Expense workflow ABAC configuration summary"
+  }