diff --git a/src/app/Http/Controllers/API/EntitlementsController.php b/src/app/Http/Controllers/API/EntitlementsController.php
new file mode 100644
index 00000000..8da78749
--- /dev/null
+++ b/src/app/Http/Controllers/API/EntitlementsController.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Http\Controllers\API;
+
+use Illuminate\Http\Request;
+use App\Http\Controllers\Controller;
+
+class EntitlementsController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function index()
+    {
+        //
+    }
+
+    /**
+     * Show the form for creating a new resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function create()
+    {
+        //
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @return \Illuminate\Http\Response
+     */
+    public function store(Request $request)
+    {
+        //
+    }
+
+    /**
+     * Display the specified resource.
+     *
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function show($id)
+    {
+        //
+    }
+
+    /**
+     * Show the form for editing the specified resource.
+     *
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function edit($id)
+    {
+        //
+    }
+
+    /**
+     * Update the specified resource in storage.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function update(Request $request, $id)
+    {
+        //
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     *
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function destroy($id)
+    {
+        //
+    }
+}
diff --git a/src/app/Http/Controllers/API/UsersController.php b/src/app/Http/Controllers/API/UsersController.php
index 8589db3d..b324da1e 100644
--- a/src/app/Http/Controllers/API/UsersController.php
+++ b/src/app/Http/Controllers/API/UsersController.php
@@ -1,110 +1,170 @@
 <?php
 
 namespace App\Http\Controllers\API;
 
 use Illuminate\Http\Request;
 use Illuminate\Support\Facades\Auth;
 use App\Http\Controllers\Controller;
 
 class UsersController extends Controller
 {
+    /**
+     * Display a listing of the resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function index()
+    {
+        $user = Auth::user();
+
+        if (!$user) {
+            return response()->json(['error' => 'unauthorized'], 401);
+        }
+
+        $result = [$user];
+
+        $user->entitlements()->each(
+            function ($entitlement) {
+                $result[] = User::find($entitlement->user_id);
+            }
+        );
+
+        return response()->json($result);
+    }
+
     /**
      * Create a new AuthController instance.
      *
      * @return void
      */
     public function __construct()
     {
         $this->middleware('auth:api', ['except' => ['login']]);
     }
 
     /**
      * Get a JWT token via given credentials.
      *
      * @param  \Illuminate\Http\Request  $request
      *
      * @return \Illuminate\Http\JsonResponse
      */
     public function login(Request $request)
     {
         $credentials = $request->only('email', 'password');
 
         if ($token = $this->guard()->attempt($credentials)) {
             return $this->respondWithToken($token);
         }
 
         return response()->json(['error' => 'Unauthorized'], 401);
     }
 
     /**
      * Get the authenticated User
      *
      * @return \Illuminate\Http\JsonResponse
      */
     public function info()
     {
         return response()->json($this->guard()->user());
     }
 
     /**
      * Log the user out (Invalidate the token)
      *
      * @return \Illuminate\Http\JsonResponse
      */
     public function logout()
     {
         $this->guard()->logout();
 
         return response()->json(['message' => 'Successfully logged out']);
     }
 
     /**
      * Refresh a token.
      *
      * @return \Illuminate\Http\JsonResponse
      */
     public function refresh()
     {
         return $this->respondWithToken($this->guard()->refresh());
     }
 
     public function register(Request $request)
     {
         $user = \App\User::create(
             [
                 'email' => $request->email,
                 'password' => $request->password,
             ]
         );
 
         $token = auth()->login($user);
 
         return $this->respondWithToken($token);
     }
 
     /**
      * Get the token array structure.
      *
      * @param  string $token
      *
      * @return \Illuminate\Http\JsonResponse
      */
     protected function respondWithToken($token)
     {
         return response()->json([
             'access_token' => $token,
             'token_type' => 'bearer',
             'expires_in' => $this->guard()->factory()->getTTL() * 60
         ]);
     }
 
+    /**
+     * Display the specified resource.
+     *
+     * @param int $id
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function show($id)
+    {
+        $user = Auth::user();
+
+        if (!$user) {
+            return abort(403);
+        }
+
+        $result = false;
+
+        $user->entitlements()->each(
+            function ($entitlement) {
+                if ($entitlement->user_id == $id) {
+                    $result = true;
+                }
+            }
+        );
+
+        if ($user->id == $id) {
+            $result = true;
+        }
+
+        if (!$result) {
+            return abort(404);
+        }
+
+        return \App\User::find($id);
+    }
+
     /**
      * Get the guard to be used during authentication.
      *
      * @return \Illuminate\Contracts\Auth\Guard
      */
     public function guard()
     {
         return Auth::guard();
     }
 }
diff --git a/src/app/Http/Controllers/API/WalletsController.php b/src/app/Http/Controllers/API/WalletsController.php
new file mode 100644
index 00000000..ea6b44ba
--- /dev/null
+++ b/src/app/Http/Controllers/API/WalletsController.php
@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Http\Controllers\API;
+
+use Illuminate\Http\Request;
+use App\Http\Controllers\Controller;
+
+class WalletsController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function index()
+    {
+        //
+    }
+
+    /**
+     * Show the form for creating a new resource.
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function create()
+    {
+        //
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @return \Illuminate\Http\Response
+     */
+    public function store(Request $request)
+    {
+        //
+    }
+
+    /**
+     * Display the specified resource.
+     *
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function show($id)
+    {
+        //
+    }
+
+    /**
+     * Show the form for editing the specified resource.
+     *
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function edit($id)
+    {
+        //
+    }
+
+    /**
+     * Update the specified resource in storage.
+     *
+     * @param  \Illuminate\Http\Request  $request
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function update(Request $request, $id)
+    {
+        //
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     *
+     * @param  int  $id
+     * @return \Illuminate\Http\Response
+     */
+    public function destroy($id)
+    {
+        //
+    }
+}
diff --git a/src/app/Observers/UserObserver.php b/src/app/Observers/UserObserver.php
index 8818442a..ac5612ec 100644
--- a/src/app/Observers/UserObserver.php
+++ b/src/app/Observers/UserObserver.php
@@ -1,106 +1,108 @@
 <?php
 
 namespace App\Observers;
 
 use App\User;
 
 class UserObserver
 {
     /**
      * Handle the user "creating" event.
      *
      * Ensure that the user is created with a random, large integer.
      *
      * @param \App\User $user The user being created.
      *
      * @return void
      */
     public function creating(User $user)
     {
         $user->{$user->getKeyName()} = \App\Utils::uuidInt();
 
-        \App\Jobs\ProcessUserCreate::dispatch($user);
+        // can't dispatch job here because it'll fail serialization
     }
 
     /**
      * Handle the user "created" event.
      *
      * @param \App\User $user The user created.
      *
      * @return void
      */
     public function created(User $user)
     {
         // FIXME: Actual proper settings
         $user->setSettings(
             [
                 'country' => 'CH',
                 'currency' => 'CHF',
                 'first_name' => '',
                 'last_name' => '',
                 'billing_address' => '',
                 'organization' => ''
             ]
         );
 
         $user->wallets()->create();
+
+        \App\Jobs\ProcessUserCreate::dispatch($user);
     }
 
     /**
      * Handle the user "updated" event.
      *
      * @param  \App\User  $user
      * @return void
      */
     public function updated(User $user)
     {
         //
     }
 
     /**
      * Handle the user "deleted" event.
      *
      * @param  \App\User  $user
      * @return void
      */
     public function deleted(User $user)
     {
     }
 
     public function deleting(User $user)
     {
         \App\Jobs\ProcessUserDelete::dispatch($user);
     }
 
     /**
      * Handle the user "restored" event.
      *
      * @param  \App\User  $user
      * @return void
      */
     public function restored(User $user)
     {
         //
     }
 
     public function retrieving(User $user)
     {
         \App\Jobs\ProcessUserRead::dispatch($user);
     }
 
     public function updating(User $user)
     {
         \App\Jobs\ProcessUserUpdate::dispatch($user);
     }
 
     /**
      * Handle the user "force deleted" event.
      *
      * @param  \App\User  $user
      * @return void
      */
     public function forceDeleted(User $user)
     {
         //
     }
 }
diff --git a/src/app/User.php b/src/app/User.php
index b14f7eba..22194ff3 100644
--- a/src/app/User.php
+++ b/src/app/User.php
@@ -1,130 +1,132 @@
 <?php
 
 namespace App;
 
 use Illuminate\Notifications\Notifiable;
 use Illuminate\Contracts\Auth\MustVerifyEmail;
 use Illuminate\Foundation\Auth\User as Authenticatable;
 use Iatstuti\Database\Support\NullableFields;
 use Tymon\JWTAuth\Contracts\JWTSubject;
 
 use App\Traits\UserSettingsTrait;
 
 class User extends Authenticatable implements JWTSubject
 {
     use Notifiable;
     use NullableFields;
     use UserSettingsTrait;
 
     // change the default primary key type
     public $incrementing = false;
     protected $keyType = 'bigint';
 
     /**
      * The attributes that are mass assignable.
      *
      * @var array
      */
     protected $fillable = [
         'name', 'email', 'password', 'password_ldap'
     ];
 
     /**
      * The attributes that should be hidden for arrays.
      *
      * @var array
      */
     protected $hidden = [
         'password', 'password_ldap', 'remember_token',
     ];
 
     protected $nullable = [
-        'name'
+        'name',
+        'password',
+        'password_ldap'
     ];
 
     /**
      * The attributes that should be cast to native types.
      *
      * @var array
      */
     protected $casts = [
         'email_verified_at' => 'datetime',
     ];
 
     /**
      * Any wallets on which this user is a controller.
      *
      * @return Wallet[]
      */
     public function accounts()
     {
         return $this->belongsToMany(
             'App\Wallet',       // The foreign object definition
             'user_accounts',    // The table name
             'user_id',        // The local foreign key
             'wallet_id'       // The remote foreign key
         );
     }
 
     /**
      * Entitlements for this user.
      *
      * @return Entitlement[]
      */
     public function entitlements()
     {
         return $this->hasMany('App\Entitlement');
     }
 
     public function addEntitlement($entitlement)
     {
         if (!$this->entitlements()->get()->contains($entitlement)) {
             return $this->entitlements()->save($entitlement);
         }
     }
 
     public function settings()
     {
         return $this->hasMany('App\UserSetting', 'user_id');
     }
 
     /**
      * Wallets this user owns.
      *
      * @return Wallet[]
      */
     public function wallets()
     {
         return $this->hasMany('App\Wallet');
     }
 
     public function getJWTIdentifier()
     {
         return $this->getKey();
     }
 
     public function getJWTCustomClaims()
     {
         return [];
     }
 
     public function setPasswordAttribute($password)
     {
         if (!empty($password)) {
             $this->attributes['password'] = bcrypt($password, [ "rounds" => 12 ]);
             $this->attributes['password_ldap'] = '{SSHA512}' . base64_encode(
                 pack('H*', hash('sha512', $password))
             );
         }
     }
 
     public function setPasswordLdapAttribute($password)
     {
         if (!empty($password)) {
             $this->attributes['password'] = bcrypt($password, [ "rounds" => 12 ]);
             $this->attributes['password_ldap'] = '{SSHA512}' . base64_encode(
                 pack('H*', hash('sha512', $password))
             );
         }
     }
 }
diff --git a/src/database/database.sqlite b/src/database/database.sqlite
index fccfbad4..99329d56 100644
Binary files a/src/database/database.sqlite and b/src/database/database.sqlite differ
diff --git a/src/database/factories/UserFactory.php b/src/database/factories/UserFactory.php
index 5e516cee..f45d3d37 100644
--- a/src/database/factories/UserFactory.php
+++ b/src/database/factories/UserFactory.php
@@ -1,27 +1,30 @@
 <?php
 
 /** @var \Illuminate\Database\Eloquent\Factory $factory */
 use App\User;
 use Illuminate\Support\Str;
 use Faker\Generator as Faker;
 
 /*
 |--------------------------------------------------------------------------
 | Model Factories
 |--------------------------------------------------------------------------
 |
 | This directory should contain each of the model factory definitions for
 | your application. Factories provide a convenient way to generate new
 | model instances for testing / seeding your application's database.
 |
 */
 
-$factory->define(User::class, function (Faker $faker) {
-    return [
-        'name' => $faker->name,
-        'email' => $faker->unique()->safeEmail,
-        'email_verified_at' => now(),
-        'password' => '$2y$10$92IXUNpkjO0rOQ5byMi.Ye4oKoEa3Ro9llC/.og/at2.uheWG/igi', // password
-        'remember_token' => Str::random(10),
-    ];
-});
+$factory->define(
+    User::class,
+    function (Faker $faker) {
+        return [
+            'name' => $faker->name,
+            'email' => $faker->unique()->safeEmail,
+            'email_verified_at' => now(),
+            'password' => Str::random(64),
+            'remember_token' => Str::random(10),
+        ];
+    }
+);
diff --git a/src/database/migrations/2014_10_12_000000_create_users_table.php b/src/database/migrations/2014_10_12_000000_create_users_table.php
index 4a3ba472..16706952 100644
--- a/src/database/migrations/2014_10_12_000000_create_users_table.php
+++ b/src/database/migrations/2014_10_12_000000_create_users_table.php
@@ -1,36 +1,37 @@
 <?php
 
 use Illuminate\Support\Facades\Schema;
 use Illuminate\Database\Schema\Blueprint;
 use Illuminate\Database\Migrations\Migration;
 
 class CreateUsersTable extends Migration
 {
     /**
      * Run the migrations.
      *
      * @return void
      */
     public function up()
     {
         Schema::create('users', function (Blueprint $table) {
             $table->bigIncrements('id');
-            $table->string('name');
+            $table->string('name')->nullable();
             $table->string('email')->unique();
             $table->timestamp('email_verified_at')->nullable();
-            $table->string('password');
+            $table->string('password')->nullable();
+            $table->string('password_ldap')->nullable();
             $table->rememberToken();
             $table->timestamps();
         });
     }
 
     /**
      * Reverse the migrations.
      *
      * @return void
      */
     public function down()
     {
         Schema::dropIfExists('users');
     }
 }
diff --git a/src/database/migrations/2019_09_17_093512_users_name_nullable.php b/src/database/migrations/2019_09_17_093512_users_name_nullable.php
deleted file mode 100644
index 7578f303..00000000
--- a/src/database/migrations/2019_09_17_093512_users_name_nullable.php
+++ /dev/null
@@ -1,38 +0,0 @@
-<?php
-
-use Illuminate\Support\Facades\Schema;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Database\Migrations\Migration;
-
-class UsersNameNullable extends Migration
-{
-    /**
-     * Run the migrations.
-     *
-     * @return void
-     */
-    public function up()
-    {
-        Schema::table(
-            'users',
-            function (Blueprint $table) {
-                $table->string('name')->nullable()->change();
-            }
-        );
-    }
-
-    /**
-     * Reverse the migrations.
-     *
-     * @return void
-     */
-    public function down()
-    {
-        Schema::table(
-            'users',
-            function (Blueprint $table) {
-                $table->string('name')->nullable(false)->change();
-            }
-        );
-    }
-}
diff --git a/src/database/migrations/2019_09_17_125946_add_password_ldap_column_to_users.php b/src/database/migrations/2019_09_17_125946_add_password_ldap_column_to_users.php
deleted file mode 100644
index 306f975d..00000000
--- a/src/database/migrations/2019_09_17_125946_add_password_ldap_column_to_users.php
+++ /dev/null
@@ -1,38 +0,0 @@
-<?php
-
-use Illuminate\Support\Facades\Schema;
-use Illuminate\Database\Schema\Blueprint;
-use Illuminate\Database\Migrations\Migration;
-
-class AddPasswordLdapColumnToUsers extends Migration
-{
-    /**
-     * Run the migrations.
-     *
-     * @return void
-     */
-    public function up()
-    {
-        Schema::table(
-            'users',
-            function (Blueprint $table) {
-                $table->string('password_ldap')->nullable();
-            }
-        );
-    }
-
-    /**
-     * Reverse the migrations.
-     *
-     * @return void
-     */
-    public function down()
-    {
-        Schema::table(
-            'users',
-            function (Blueprint $table) {
-                $table->dropColumn('password_ldap');
-            }
-        );
-    }
-}
diff --git a/src/database/seeds/DatabaseSeeder.php b/src/database/seeds/DatabaseSeeder.php
index cceafbf0..ac070d7d 100644
--- a/src/database/seeds/DatabaseSeeder.php
+++ b/src/database/seeds/DatabaseSeeder.php
@@ -1,16 +1,17 @@
 <?php
 
 use Illuminate\Database\Seeder;
 
 class DatabaseSeeder extends Seeder
 {
     /**
      * Seed the application's database.
      *
      * @return void
      */
     public function run()
     {
         $this->call(UserSeeder::class);
+        $this->call(SkuSeeder::class);
     }
 }
diff --git a/src/database/seeds/SkuSeeder.php b/src/database/seeds/SkuSeeder.php
new file mode 100644
index 00000000..9712dabb
--- /dev/null
+++ b/src/database/seeds/SkuSeeder.php
@@ -0,0 +1,31 @@
+<?php
+
+use App\Sku;
+use Illuminate\Database\Seeder;
+
+class SkuSeeder extends Seeder
+{
+    /**
+     * Run the database seeds.
+     *
+     * @return void
+     */
+    public function run()
+    {
+        Sku::create(
+            [
+                'title' => 'individual',
+                'description' => 'No friends',
+                'cost' => 1.00
+            ]
+        );
+
+        Sku::create(
+            [
+                'title' => 'group',
+                'description' => 'Some or many friends',
+                'cost' => 1.00
+            ]
+        );
+    }
+}
diff --git a/src/database/seeds/UserSeeder.php b/src/database/seeds/UserSeeder.php
index 064d5ce4..e84cdad8 100644
--- a/src/database/seeds/UserSeeder.php
+++ b/src/database/seeds/UserSeeder.php
@@ -1,28 +1,28 @@
 <?php
 
 use Illuminate\Database\Seeder;
 use App\User;
 
 class UserSeeder extends Seeder
 {
     /**
      * Run the database seeds.
      *
      * @return void
      */
     public function run()
     {
         User::create(
             [
                 'name' => "John Doe",
                 'email' => 'jdoe@example.org',
-                'password_ldap' => 'simple123',
+                'password' => 'simple123',
                 'email_verified_at' => now()
             ]
         );
 
         // 10'000 users result in a table size of 11M
         //factory(User::class, 100)->create();
         factory(User::class, 3)->create();
     }
 }
diff --git a/src/routes/api.php b/src/routes/api.php
index 412bb92f..146175b9 100644
--- a/src/routes/api.php
+++ b/src/routes/api.php
@@ -1,28 +1,41 @@
 <?php
 
 use Illuminate\Http\Request;
 
 /*
 |--------------------------------------------------------------------------
 | API Routes
 |--------------------------------------------------------------------------
 |
 | Here is where you can register API routes for your application. These
 | routes are loaded by the RouteServiceProvider within a group which
 | is assigned the "api" middleware group. Enjoy building your API!
 |
 */
 
 Route::group(
     [
         'middleware' => 'api',
         'prefix' => 'auth'
     ],
     function ($router) {
         Route::get('info', 'API\UsersController@info');
         Route::post('login', 'API\UsersController@login');
         Route::post('logout', 'API\UsersController@logout');
         Route::post('refresh', 'API\UsersController@refresh');
         Route::post('register', 'API\UsersController@register');
     }
 );
+
+Route::group(
+    [
+        'middleware' => 'auth:api',
+        'prefix' => 'v4'
+    ],
+    function () {
+        Route::apiResource('entitlements', API\EntitlementsController::class);
+        Route::apiResource('users', API\UsersController::class);
+        Route::apiResource('wallets', API\WalletsController::class);
+    }
+);
+
diff --git a/src/tests/Feature/UserAccountTest.php b/src/tests/Feature/UserAccountTest.php
new file mode 100644
index 00000000..8b06cec7
--- /dev/null
+++ b/src/tests/Feature/UserAccountTest.php
@@ -0,0 +1,45 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\User;
+use Tests\TestCase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+
+class UserAccountTest extends TestCase
+{
+    /**
+        Verify a wallet assigned a controller is among the accounts of the assignee.
+
+        @return void
+     */
+    public function testListUserAccounts()
+    {
+        $userA = User::firstOrCreate(
+            [
+                'email' => 'UserAccountA@UserAccount.com'
+            ]
+        );
+
+        $userA->wallets()->each(
+            function ($wallet) {
+                $userB = User::firstOrCreate(
+                    [
+                        'email' => 'UserAccountB@UserAccount.com'
+                    ]
+                );
+
+                $wallet->addController($userB);
+            }
+        );
+
+        $userB = User::firstOrCreate(
+            [
+                'email' => 'UserAccountB@UserAccount.com'
+            ]
+        );
+
+        $this->assertTrue($userB->accounts()->get()[0]->id === $userA->wallets()->get()[0]->id);
+    }
+}
diff --git a/src/tests/Feature/UserEntitlementTest.php b/src/tests/Feature/UserEntitlementTest.php
new file mode 100644
index 00000000..0c16fd12
--- /dev/null
+++ b/src/tests/Feature/UserEntitlementTest.php
@@ -0,0 +1,90 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\Entitlement;
+use App\Sku;
+use App\User;
+use Tests\TestCase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+
+class UserEntitlementTest extends TestCase
+{
+    public function setUp(): void
+    {
+        parent::setUp();
+
+        $owner = User::firstOrCreate(
+            ['email' => 'UserEntitlement1@UserEntitlement.com']
+        );
+
+        $user = User::firstOrCreate(
+            ['email' => 'UserEntitled1@UserEntitlement.com']
+        );
+
+        $entitlement = Entitlement::firstOrCreate(
+            [
+                'owner_id' => $owner->id,
+                'user_id' => $user->id
+            ]
+        );
+
+        $entitlement->delete();
+        $user->delete();
+        $owner->delete();
+    }
+
+    public function testUserAddEntitlement()
+    {
+        $sku = Sku::firstOrCreate(
+            ['title' => 'individual']
+        );
+
+        $owner = User::firstOrCreate(
+            ['email' => 'UserEntitlement1@UserEntitlement.com']
+        );
+
+        $user = User::firstOrCreate(
+            ['email' => 'UserEntitled1@UserEntitlement.com']
+        );
+
+        $wallets = $owner->wallets()->get();
+
+        $entitlement = Entitlement::firstOrCreate(
+            [
+                'owner_id' => $owner->id,
+                'user_id' => $user->id,
+                'wallet_id' => $wallets[0]->id,
+                'sku_id' => $sku->id,
+                'description' => "User Entitlement Test"
+            ]
+        );
+
+        $owner->addEntitlement($entitlement);
+
+        $this->assertTrue($owner->entitlements()->count() == 1);
+        $this->assertTrue($sku->entitlements()->count() == 1);
+        $this->assertTrue($wallets[0]->entitlements()->count() == 1);
+
+        $this->assertTrue($wallets[0]->fresh()->balance < 0.00);
+    }
+
+    public function testUserEntitlements()
+    {
+        $userA = User::firstOrCreate(
+            [
+                'email' => 'UserEntitlement2A@UserEntitlement.com'
+            ]
+        );
+
+        $response = $this->actingAs($userA, 'api')->get("/api/v4/users/{$userA->id}");
+
+        $response->assertStatus(200);
+        $response->assertJson(['id' => $userA->id]);
+
+        $user = factory(User::class)->create();
+        $response = $this->actingAs($user)->get("/api/v4/users/{$userA->id}");
+        $response->assertStatus(404);
+    }
+}
diff --git a/src/tests/Feature/UserWalletTest.php b/src/tests/Feature/UserWalletTest.php
new file mode 100644
index 00000000..4431e33b
--- /dev/null
+++ b/src/tests/Feature/UserWalletTest.php
@@ -0,0 +1,126 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\User;
+use App\Wallet;
+use Tests\TestCase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+
+class UserWalletTest extends TestCase
+{
+    /**
+        Verify a wallet is created, when a user is created.
+
+        @return void
+     */
+    public function testCreateUserCreatesWallet()
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UserWallet1@UserWallet.com'
+            ]
+        );
+
+        $this->assertTrue($user->wallets()->count() == 1);
+    }
+
+    /**
+        Verify a user can haz more wallets.
+
+        @return void
+     */
+    public function testAddWallet()
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UserWallet2@UserWallet.com'
+            ]
+        );
+
+        $user->wallets()->save(
+            new Wallet(['currency' => 'USD'])
+        );
+
+        $this->assertTrue($user->wallets()->count() >= 2);
+
+        $user->wallets()->each(
+            function ($wallet) {
+                $this->assertTrue($wallet->balance === 0.00);
+            }
+        );
+    }
+
+    /**
+        Verify we can not delete a user wallet that holds balance.
+
+        @return void
+     */
+    public function testDeleteWalletWithCredit()
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UserWallet3@UserWallet.com'
+            ]
+        );
+
+        $user->wallets()->each(
+            function ($wallet) {
+                $wallet->credit(1.00)->save();
+            }
+        );
+
+        $user->wallets()->each(
+            function ($wallet) {
+                $this->assertFalse($wallet->delete());
+            }
+        );
+    }
+
+    /**
+        Verify we can not delete a wallet that is the last wallet.
+
+        @return void
+     */
+    public function testDeleteLastWallet()
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UserWallet4@UserWallet.com'
+            ]
+        );
+
+        $user->wallets()->each(
+            function ($wallet) {
+                $this->assertFalse($wallet->delete());
+            }
+        );
+    }
+
+    /**
+        Verify we can remove a wallet that is an additional wallet.
+
+        @return void
+     */
+    public function testDeleteAddtWallet()
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UserWallet5@UserWallet.com'
+            ]
+        );
+
+        $user->wallets()->save(
+            new Wallet(['currency' => 'USD'])
+        );
+
+        $user->wallets()->each(
+            function ($wallet) {
+                if ($wallet->currency == 'USD') {
+                    $this->assertNotFalse($wallet->delete());
+                }
+            }
+        );
+    }
+}
diff --git a/src/tests/Feature/UsersApiControllerTest.php b/src/tests/Feature/UsersApiControllerTest.php
new file mode 100644
index 00000000..a6a00b3a
--- /dev/null
+++ b/src/tests/Feature/UsersApiControllerTest.php
@@ -0,0 +1,72 @@
+<?php
+
+namespace Tests\Unit;
+
+use App\User;
+use Illuminate\Support\Str;
+use Tests\TestCase;
+
+class UsersApiControllerTest extends TestCase
+{
+    /**
+        {@inheritDoc}
+
+        @return void
+     */
+    public function setUp(): void
+    {
+        parent::setUp();
+
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UsersApiControllerTest1@UsersApiControllerTest.com'
+            ]
+        );
+
+        $user->delete();
+    }
+
+    public function testRegisterUser()
+    {
+        $data = [
+            'email' => 'UsersApiControllerTest1@UsersApiControllerTest.com',
+            'password' => 'simple123'
+        ];
+
+        $response = $this->post('/api/v4/users/register', $data);
+        $response->assertStatus(201);
+    }
+
+    public function testListUsers()
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UsersApiControllerTest1@UsersApiControllerTest.com'
+            ]
+        );
+
+        $response = $this->actingAs($user)->get("api/v4/users");
+
+        $response->assertJsonCount(1);
+
+        $response->assertStatus(200);
+    }
+
+    /**
+        {@inheritDoc}
+
+        @return void
+     */
+    public function tearDown(): void
+    {
+        $user = User::firstOrCreate(
+            [
+                'email' => 'UsersApiControllerTest1@UsersApiControllerTest.com'
+            ]
+        );
+
+        $user->delete();
+
+        parent::tearDown();
+    }
+}
diff --git a/src/tests/Feature/WalletControllerTest.php b/src/tests/Feature/WalletControllerTest.php
new file mode 100644
index 00000000..f22e9cc7
--- /dev/null
+++ b/src/tests/Feature/WalletControllerTest.php
@@ -0,0 +1,96 @@
+<?php
+
+namespace Tests\Feature;
+
+use App\User;
+use Tests\TestCase;
+use Illuminate\Foundation\Testing\WithFaker;
+use Illuminate\Foundation\Testing\RefreshDatabase;
+
+class WalletControllerTest extends TestCase
+{
+    /**
+        Verify a wallet can be assigned a controller.
+
+        @return void
+     */
+    public function testAddWalletController()
+    {
+        $userA = User::firstOrCreate(
+            [
+                'email' => 'WalletControllerA@WalletController.com'
+            ]
+        );
+
+        $userA->wallets()->each(
+            function ($wallet) {
+                $userB = User::firstOrCreate(
+                    [
+                        'email' => 'WalletControllerB@WalletController.com'
+                    ]
+                );
+
+                $wallet->addController($userB);
+            }
+        );
+
+        $userB = User::firstOrCreate(
+            [
+                'email' => 'WalletControllerB@WalletController.com'
+            ]
+        );
+
+        $this->assertTrue($userB->accounts()->count() == 1);
+
+        $aWallet = $userA->wallets()->get();
+        $bAccount = $userB->accounts()->get();
+
+        $this->assertTrue($bAccount[0]->id === $aWallet[0]->id);
+    }
+
+    /**
+        Verify controllers can also be removed from wallets.
+
+        @return void
+     */
+    public function testRemoveWalletController()
+    {
+        $userA = User::firstOrCreate(
+            [
+                'email' => 'WalletController2A@WalletController.com'
+            ]
+        );
+
+        $userA->wallets()->each(
+            function ($wallet) {
+                $userB = User::firstOrCreate(
+                    [
+                        'email' => 'WalletController2B@WalletController.com'
+                    ]
+                );
+
+                $wallet->addController($userB);
+            }
+        );
+
+        $userB = User::firstOrCreate(
+            [
+                'email' => 'WalletController2B@WalletController.com'
+            ]
+        );
+
+        $userB->accounts()->each(
+            function ($wallet) {
+                $userB = User::firstOrCreate(
+                    [
+                        'email' => 'WalletController2B@WalletController.com'
+                    ]
+                );
+
+                $wallet->removeController($userB);
+            }
+        );
+
+        $this->assertTrue($userB->accounts()->count() == 0);
+    }
+}