diff --git a/MoneyMap/Program.cs b/MoneyMap/Program.cs
index e0ddf28..bf18dfb 100644
--- a/MoneyMap/Program.cs
+++ b/MoneyMap/Program.cs
@@ -19,14 +19,24 @@ builder.Services.AddSession(options =>
     options.IOTimeout = TimeSpan.FromMinutes(5); // Increase timeout for large data
 });
 
-// Add the new services here
+// Core transaction and import services
 builder.Services.AddScoped<ITransactionImporter, TransactionImporter>();
 builder.Services.AddScoped<ICardResolver, CardResolver>();
 builder.Services.AddScoped<ITransactionCategorizer, TransactionCategorizer>();
-builder.Services.AddScoped<IMerchantService, MerchantService>();
 builder.Services.AddScoped<ITransactionService, TransactionService>();
+builder.Services.AddScoped<ITransactionStatisticsService, TransactionStatisticsService>();
+
+// Entity management services
+builder.Services.AddScoped<IAccountService, AccountService>();
+builder.Services.AddScoped<ICardService, CardService>();
+builder.Services.AddScoped<IMerchantService, MerchantService>();
+
+// Receipt services
 builder.Services.AddScoped<IReceiptMatchingService, ReceiptMatchingService>();
 
+// Reference data services
+builder.Services.AddScoped<IReferenceDataService, ReferenceDataService>();
+
 // Dashboard services
 builder.Services.AddScoped<IDashboardService, DashboardService>();
 builder.Services.AddScoped<IDashboardStatsCalculator, DashboardStatsCalculator>();
diff --git a/MoneyMap/Services/AccountService.cs b/MoneyMap/Services/AccountService.cs
new file mode 100644
index 0000000..98147b8
--- /dev/null
+++ b/MoneyMap/Services/AccountService.cs
@@ -0,0 +1,208 @@
+using Microsoft.EntityFrameworkCore;
+using MoneyMap.Data;
+using MoneyMap.Models;
+
+namespace MoneyMap.Services;
+
+/// <summary>
+/// Service for account management including retrieval, validation, and deletion.
+/// </summary>
+public interface IAccountService
+{
+    /// <summary>
+    /// Gets an account by ID with optional related data.
+    /// </summary>
+    Task<Account?> GetAccountByIdAsync(int id, bool includeRelated = false);
+
+    /// <summary>
+    /// Gets all accounts with optional statistics.
+    /// </summary>
+    Task<List<AccountWithStats>> GetAllAccountsWithStatsAsync();
+
+    /// <summary>
+    /// Gets account details with cards and transaction count.
+    /// </summary>
+    Task<AccountDetails?> GetAccountDetailsAsync(int id);
+
+    /// <summary>
+    /// Checks if an account can be deleted (no transactions exist).
+    /// </summary>
+    Task<DeleteValidationResult> CanDeleteAccountAsync(int id);
+
+    /// <summary>
+    /// Deletes an account if it has no associated transactions.
+    /// </summary>
+    Task<DeleteResult> DeleteAccountAsync(int id);
+}
+
+public class AccountService : IAccountService
+{
+    private readonly MoneyMapContext _db;
+
+    public AccountService(MoneyMapContext db)
+    {
+        _db = db;
+    }
+
+    public async Task<Account?> GetAccountByIdAsync(int id, bool includeRelated = false)
+    {
+        var query = _db.Accounts.AsQueryable();
+
+        if (includeRelated)
+        {
+            query = query
+                .Include(a => a.Cards)
+                .Include(a => a.Transactions);
+        }
+
+        return await query.FirstOrDefaultAsync(a => a.Id == id);
+    }
+
+    public async Task<List<AccountWithStats>> GetAllAccountsWithStatsAsync()
+    {
+        var accounts = await _db.Accounts
+            .Include(a => a.Transactions)
+            .OrderBy(a => a.Owner)
+            .ThenBy(a => a.Institution)
+            .ThenBy(a => a.Last4)
+            .ToListAsync();
+
+        return accounts.Select(a => new AccountWithStats
+        {
+            Id = a.Id,
+            Institution = a.Institution,
+            AccountType = a.AccountType,
+            Last4 = a.Last4,
+            Owner = a.Owner,
+            Nickname = a.Nickname,
+            TransactionCount = a.Transactions.Count
+        }).ToList();
+    }
+
+    public async Task<AccountDetails?> GetAccountDetailsAsync(int id)
+    {
+        var account = await _db.Accounts.FindAsync(id);
+        if (account == null)
+            return null;
+
+        // Get cards linked to this account
+        var cards = await _db.Cards
+            .Where(c => c.AccountId == id)
+            .OrderBy(c => c.Owner)
+            .ThenBy(c => c.Last4)
+            .ToListAsync();
+
+        var cardStats = new List<CardWithStats>();
+        foreach (var card in cards)
+        {
+            var transactionCount = await _db.Transactions.CountAsync(t => t.CardId == card.Id);
+            cardStats.Add(new CardWithStats
+            {
+                Card = card,
+                TransactionCount = transactionCount
+            });
+        }
+
+        // Get transaction count for this account
+        var accountTransactionCount = await _db.Transactions.CountAsync(t => t.AccountId == id);
+
+        return new AccountDetails
+        {
+            Account = account,
+            Cards = cardStats,
+            TransactionCount = accountTransactionCount
+        };
+    }
+
+    public async Task<DeleteValidationResult> CanDeleteAccountAsync(int id)
+    {
+        var account = await _db.Accounts
+            .Include(a => a.Transactions)
+            .FirstOrDefaultAsync(a => a.Id == id);
+
+        if (account == null)
+            return new DeleteValidationResult
+            {
+                CanDelete = false,
+                Reason = "Account not found."
+            };
+
+        if (account.Transactions.Any())
+            return new DeleteValidationResult
+            {
+                CanDelete = false,
+                Reason = $"Cannot delete account. It has {account.Transactions.Count} transaction(s) associated with it."
+            };
+
+        return new DeleteValidationResult { CanDelete = true };
+    }
+
+    public async Task<DeleteResult> DeleteAccountAsync(int id)
+    {
+        var validation = await CanDeleteAccountAsync(id);
+        if (!validation.CanDelete)
+        {
+            return new DeleteResult
+            {
+                Success = false,
+                Message = validation.Reason ?? "Cannot delete account."
+            };
+        }
+
+        var account = await _db.Accounts.FindAsync(id);
+        if (account == null)
+        {
+            return new DeleteResult
+            {
+                Success = false,
+                Message = "Account not found."
+            };
+        }
+
+        _db.Accounts.Remove(account);
+        await _db.SaveChangesAsync();
+
+        return new DeleteResult
+        {
+            Success = true,
+            Message = $"Deleted account {account.Institution} {account.Last4}"
+        };
+    }
+}
+
+// DTOs
+public class AccountWithStats
+{
+    public int Id { get; set; }
+    public string Institution { get; set; } = "";
+    public AccountType AccountType { get; set; }
+    public string Last4 { get; set; } = "";
+    public string Owner { get; set; } = "";
+    public string? Nickname { get; set; }
+    public int TransactionCount { get; set; }
+}
+
+public class AccountDetails
+{
+    public Account Account { get; set; } = null!;
+    public List<CardWithStats> Cards { get; set; } = new();
+    public int TransactionCount { get; set; }
+}
+
+public class CardWithStats
+{
+    public Card Card { get; set; } = null!;
+    public int TransactionCount { get; set; }
+}
+
+public class DeleteValidationResult
+{
+    public bool CanDelete { get; set; }
+    public string? Reason { get; set; }
+}
+
+public class DeleteResult
+{
+    public bool Success { get; set; }
+    public string Message { get; set; } = "";
+}
diff --git a/MoneyMap/Services/CardService.cs b/MoneyMap/Services/CardService.cs
new file mode 100644
index 0000000..9ef6195
--- /dev/null
+++ b/MoneyMap/Services/CardService.cs
@@ -0,0 +1,132 @@
+using Microsoft.EntityFrameworkCore;
+using MoneyMap.Data;
+using MoneyMap.Models;
+
+namespace MoneyMap.Services;
+
+/// <summary>
+/// Service for card management including retrieval, validation, and deletion.
+/// </summary>
+public interface ICardService
+{
+    /// <summary>
+    /// Gets a card by ID with optional related data.
+    /// </summary>
+    Task<Card?> GetCardByIdAsync(int id, bool includeRelated = false);
+
+    /// <summary>
+    /// Gets all cards with transaction statistics.
+    /// </summary>
+    Task<List<CardWithStats>> GetAllCardsWithStatsAsync();
+
+    /// <summary>
+    /// Checks if a card can be deleted (no transactions exist).
+    /// </summary>
+    Task<DeleteValidationResult> CanDeleteCardAsync(int id);
+
+    /// <summary>
+    /// Deletes a card if it has no associated transactions.
+    /// </summary>
+    Task<DeleteResult> DeleteCardAsync(int id);
+}
+
+public class CardService : ICardService
+{
+    private readonly MoneyMapContext _db;
+
+    public CardService(MoneyMapContext db)
+    {
+        _db = db;
+    }
+
+    public async Task<Card?> GetCardByIdAsync(int id, bool includeRelated = false)
+    {
+        var query = _db.Cards.AsQueryable();
+
+        if (includeRelated)
+        {
+            query = query
+                .Include(c => c.Account)
+                .Include(c => c.Transactions);
+        }
+
+        return await query.FirstOrDefaultAsync(c => c.Id == id);
+    }
+
+    public async Task<List<CardWithStats>> GetAllCardsWithStatsAsync()
+    {
+        var cards = await _db.Cards
+            .Include(c => c.Account)
+            .OrderBy(c => c.Owner)
+            .ThenBy(c => c.Last4)
+            .ToListAsync();
+
+        var cardStats = new List<CardWithStats>();
+
+        foreach (var card in cards)
+        {
+            var transactionCount = await _db.Transactions.CountAsync(t => t.CardId == card.Id);
+
+            cardStats.Add(new CardWithStats
+            {
+                Card = card,
+                TransactionCount = transactionCount
+            });
+        }
+
+        return cardStats;
+    }
+
+    public async Task<DeleteValidationResult> CanDeleteCardAsync(int id)
+    {
+        var card = await _db.Cards.FindAsync(id);
+        if (card == null)
+            return new DeleteValidationResult
+            {
+                CanDelete = false,
+                Reason = "Card not found."
+            };
+
+        var transactionCount = await _db.Transactions.CountAsync(t => t.CardId == id);
+        if (transactionCount > 0)
+            return new DeleteValidationResult
+            {
+                CanDelete = false,
+                Reason = $"Cannot delete card. It has {transactionCount} transaction(s) associated with it."
+            };
+
+        return new DeleteValidationResult { CanDelete = true };
+    }
+
+    public async Task<DeleteResult> DeleteCardAsync(int id)
+    {
+        var validation = await CanDeleteCardAsync(id);
+        if (!validation.CanDelete)
+        {
+            return new DeleteResult
+            {
+                Success = false,
+                Message = validation.Reason ?? "Cannot delete card."
+            };
+        }
+
+        var card = await _db.Cards.FindAsync(id);
+        if (card == null)
+        {
+            return new DeleteResult
+            {
+                Success = false,
+                Message = "Card not found."
+            };
+        }
+
+        _db.Cards.Remove(card);
+        await _db.SaveChangesAsync();
+
+        return new DeleteResult
+        {
+            Success = true,
+            Message = "Card deleted successfully."
+        };
+    }
+}
diff --git a/MoneyMap/Services/ReferenceDataService.cs b/MoneyMap/Services/ReferenceDataService.cs
new file mode 100644
index 0000000..d85f7ae
--- /dev/null
+++ b/MoneyMap/Services/ReferenceDataService.cs
@@ -0,0 +1,81 @@
+using Microsoft.EntityFrameworkCore;
+using MoneyMap.Data;
+using MoneyMap.Models;
+
+namespace MoneyMap.Services;
+
+/// <summary>
+/// Service for retrieving reference/lookup data used in dropdowns and filters.
+/// </summary>
+public interface IReferenceDataService
+{
+    /// <summary>
+    /// Gets all distinct categories from transactions, sorted alphabetically.
+    /// </summary>
+    Task<List<string>> GetAvailableCategoriesAsync();
+
+    /// <summary>
+    /// Gets all merchants, sorted by name.
+    /// </summary>
+    Task<List<Merchant>> GetAvailableMerchantsAsync();
+
+    /// <summary>
+    /// Gets all cards with optional account information included.
+    /// </summary>
+    Task<List<Card>> GetAvailableCardsAsync(bool includeAccount = true);
+
+    /// <summary>
+    /// Gets all accounts, sorted by institution and last4.
+    /// </summary>
+    Task<List<Account>> GetAvailableAccountsAsync();
+}
+
+public class ReferenceDataService : IReferenceDataService
+{
+    private readonly MoneyMapContext _db;
+
+    public ReferenceDataService(MoneyMapContext db)
+    {
+        _db = db;
+    }
+
+    public async Task<List<string>> GetAvailableCategoriesAsync()
+    {
+        return await _db.Transactions
+            .Select(t => t.Category ?? "")
+            .Where(c => !string.IsNullOrWhiteSpace(c))
+            .Distinct()
+            .OrderBy(c => c)
+            .ToListAsync();
+    }
+
+    public async Task<List<Merchant>> GetAvailableMerchantsAsync()
+    {
+        return await _db.Merchants
+            .OrderBy(m => m.Name)
+            .ToListAsync();
+    }
+
+    public async Task<List<Card>> GetAvailableCardsAsync(bool includeAccount = true)
+    {
+        var query = _db.Cards.AsQueryable();
+
+        if (includeAccount)
+        {
+            query = query.Include(c => c.Account);
+        }
+
+        return await query
+            .OrderBy(c => c.Owner)
+            .ThenBy(c => c.Last4)
+            .ToListAsync();
+    }
+
+    public async Task<List<Account>> GetAvailableAccountsAsync()
+    {
+        return await _db.Accounts
+            .OrderBy(a => a.Institution)
+            .ThenBy(a => a.Last4)
+            .ToListAsync();
+    }
+}
diff --git a/MoneyMap/Services/TransactionStatisticsService.cs b/MoneyMap/Services/TransactionStatisticsService.cs
new file mode 100644
index 0000000..aebe0bf
--- /dev/null
+++ b/MoneyMap/Services/TransactionStatisticsService.cs
@@ -0,0 +1,108 @@
+using Microsoft.EntityFrameworkCore;
+using MoneyMap.Data;
+using MoneyMap.Models;
+
+namespace MoneyMap.Services;
+
+/// <summary>
+/// Service for calculating transaction statistics and aggregates.
+/// </summary>
+public interface ITransactionStatisticsService
+{
+    /// <summary>
+    /// Calculates statistics for a filtered set of transactions.
+    /// </summary>
+    Task<TransactionStats> CalculateStatsAsync(IQueryable<Transaction> query);
+
+    /// <summary>
+    /// Gets categorization statistics for the entire database.
+    /// </summary>
+    Task<CategorizationStats> GetCategorizationStatsAsync();
+
+    /// <summary>
+    /// Gets card statistics for a specific account.
+    /// </summary>
+    Task<List<CardStats>> GetCardStatsForAccountAsync(int accountId);
+}
+
+public class TransactionStatisticsService : ITransactionStatisticsService
+{
+    private readonly MoneyMapContext _db;
+
+    public TransactionStatisticsService(MoneyMapContext db)
+    {
+        _db = db;
+    }
+
+    public async Task<TransactionStats> CalculateStatsAsync(IQueryable<Transaction> query)
+    {
+        var allFilteredTransactions = await query.ToListAsync();
+
+        return new TransactionStats
+        {
+            Count = allFilteredTransactions.Count,
+            TotalDebits = allFilteredTransactions.Where(t => t.Amount < 0).Sum(t => t.Amount),
+            TotalCredits = allFilteredTransactions.Where(t => t.Amount > 0).Sum(t => t.Amount),
+            NetAmount = allFilteredTransactions.Sum(t => t.Amount)
+        };
+    }
+
+    public async Task<CategorizationStats> GetCategorizationStatsAsync()
+    {
+        var totalTransactions = await _db.Transactions.CountAsync();
+        var uncategorized = await _db.Transactions
+            .CountAsync(t => string.IsNullOrWhiteSpace(t.Category));
+        var categorized = totalTransactions - uncategorized;
+
+        return new CategorizationStats
+        {
+            TotalTransactions = totalTransactions,
+            Categorized = categorized,
+            Uncategorized = uncategorized
+        };
+    }
+
+    public async Task<List<CardStats>> GetCardStatsForAccountAsync(int accountId)
+    {
+        var cards = await _db.Cards
+            .Where(c => c.AccountId == accountId)
+            .OrderBy(c => c.Owner)
+            .ThenBy(c => c.Last4)
+            .ToListAsync();
+
+        var cardStats = new List<CardStats>();
+        foreach (var card in cards)
+        {
+            var transactionCount = await _db.Transactions.CountAsync(t => t.CardId == card.Id);
+            cardStats.Add(new CardStats
+            {
+                Card = card,
+                TransactionCount = transactionCount
+            });
+        }
+
+        return cardStats;
+    }
+}
+
+// DTOs
+public class TransactionStats
+{
+    public int Count { get; set; }
+    public decimal TotalDebits { get; set; }
+    public decimal TotalCredits { get; set; }
+    public decimal NetAmount { get; set; }
+}
+
+public class CategorizationStats
+{
+    public int TotalTransactions { get; set; }
+    public int Categorized { get; set; }
+    public int Uncategorized { get; set; }
+}
+
+public class CardStats
+{
+    public Card Card { get; set; } = null!;
+    public int TransactionCount { get; set; }
+}