diff --git a/database/migrations/2026_08_03_141000_create_orders_and_order_items_tables.php b/database/migrations/2026_08_03_141000_create_orders_and_order_items_tables.php
new file mode 100644
index 0000000000..4893c4b166
--- /dev/null
+++ b/database/migrations/2026_08_03_141000_create_orders_and_order_items_tables.php
@@ -0,0 +1,80 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+/**
+ * Purchase-order data model. `orders` is one row per real-world PO (a
+ * supplier + date + optional PO number). `order_items` is the line-items
+ * on that PO, polymorphic to the inventory model so a single PO can carry
+ * accessories, consumables, components, assets, and license seats.
+ *
+ * Replaces the parent-level `order_number` column that used to live on
+ * each inventory table. The old column misrepresented current state on
+ * models that get replenished across many POs (accessories / consumables
+ * / components); consolidating into a dedicated Order model + polymorphic
+ * line-items lets each purchase event be recorded independently, and
+ * lets action_logs point at the Order (per-event PO context) rather than
+ * carrying a raw string.
+ *
+ * No UI or permission model is included yet — this migration only handles
+ * the storage. Rows arrive via the adjust-quantity flow, the importer,
+ * and the backfill migrations that follow this one.
+ */
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('orders', function (Blueprint $table) {
+            $table->id();
+            $table->string('order_number')->nullable();
+            $table->unsignedBigInteger('supplier_id')->nullable();
+            // Parent-level FMCS scope — a PO belongs to the company that
+            // placed it. Same convention as accessories.company_id /
+            // consumables.company_id / etc. so CompanyableScope hooks
+            // through cleanly if / when this model opts into it.
+            $table->unsignedBigInteger('company_id')->nullable();
+            $table->date('purchase_date')->nullable();
+            $table->unsignedBigInteger('created_by')->nullable();
+            $table->text('notes')->nullable();
+            $table->timestamps();
+            $table->softDeletes();
+
+            // Free-text search on inventory models hits order_number
+            // through the polymorphic order_items relation, so the join
+            // needs a fast index. Same for the supplier and company
+            // filters used by FMCS scoping.
+            $table->index('order_number');
+            $table->index('supplier_id');
+            $table->index('company_id');
+            $table->index('created_by');
+        });
+
+        Schema::create('order_items', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('order_id');
+            // Polymorphic pointer at the inventory row this line refers
+            // to. Uses the same shape as action_logs.item_type /
+            // action_logs.item_id so the two tables read consistently.
+            $table->string('item_type');
+            $table->unsignedBigInteger('item_id');
+            $table->integer('qty')->default(1);
+            // (20,4) matches the widest precision already in use in the
+            // codebase (components.purchase_cost). Covers 3-decimal
+            // currencies and low-per-unit fractional prices without
+            // rounding drift on aggregate totals.
+            $table->decimal('price', 20, 4)->nullable();
+            $table->timestamps();
+
+            $table->index('order_id');
+            $table->index(['item_type', 'item_id']);
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('order_items');
+        Schema::dropIfExists('orders');
+    }
+};