diff --git a/frontend/src/BillingManager.jsx b/frontend/src/BillingManager.jsx
index e98ebee..fc44d9b 100644
--- a/frontend/src/BillingManager.jsx
+++ b/frontend/src/BillingManager.jsx
@@ -34,9 +34,12 @@ import {
   IconX,
   IconChecks,
   IconServer,
-  IconClock
+  IconClock,
+  IconLayoutGrid,
+  IconList
 } from '@tabler/icons-react';
 import BulkActionsBar from './components/BulkActionsBar.jsx';
+import { BillingCard } from './components/billing/index.js';
 
 function BillingManager() {
   const [billingData, setBillingData] = useState([]);
@@ -50,6 +53,7 @@ function BillingManager() {
   const [sortOrder, setSortOrder] = useState('asc');
   const [filterStatus, setFilterStatus] = useState('');
   const [filterUrgency, setFilterUrgency] = useState('');
+  const [viewMode, setViewMode] = useState('cards'); // 'cards' | 'table'
   const pageSize = 15;
 
   // Модальные окна
@@ -566,7 +570,7 @@ function BillingManager() {
         </div>
       </div>
 
-      {/* Основная таблица */}
+      {/* Основная секция */}
       <div className="card">
         <div className="card-header">
           <div className="d-flex align-items-center gap-3 flex-grow-1">
@@ -610,6 +614,24 @@ function BillingManager() {
                 Срочно
               </button>
             </div>
+
+            {/* Переключатель вида */}
+            <div className="btn-group btn-group-sm" role="group">
+              <button
+                className={`btn ${viewMode === 'cards' ? 'btn-primary' : 'btn-outline-secondary'}`}
+                onClick={() => setViewMode('cards')}
+                title="Карточки"
+              >
+                <IconLayoutGrid size={16} />
+              </button>
+              <button
+                className={`btn ${viewMode === 'table' ? 'btn-primary' : 'btn-outline-secondary'}`}
+                onClick={() => setViewMode('table')}
+                title="Таблица"
+              >
+                <IconList size={16} />
+              </button>
+            </div>
           </div>
           
           <div className="card-actions">
@@ -620,148 +642,187 @@ function BillingManager() {
           </div>
         </div>
 
-        <div className="table-responsive">
-          <table className="table card-table table-vcenter mb-0">
-            <thead>
-              <tr>
-                <th 
-                  className="cursor-pointer" 
-                  onClick={() => handleSort('hostName')}
-                  style={{ minWidth: '200px' }}
-                >
-                  Сервис
-                  {sortField === 'hostName' && (
-                    <span className="ms-1">{sortOrder === 'asc' ? '↑' : '↓'}</span>
-                  )}
-                </th>
-                <th 
-                  className="cursor-pointer text-end" 
-                  onClick={() => handleSort('monthlyCost')}
-                  style={{ width: '140px' }}
-                >
-                  Стоимость
-                  {sortField === 'monthlyCost' && (
-                    <span className="ms-1">{sortOrder === 'asc' ? '↑' : '↓'}</span>
-                  )}
-                </th>
-                <th 
-                  className="cursor-pointer text-center" 
-                  onClick={() => handleSort('nextPaymentDate')}
-                  style={{ width: '120px' }}
-                >
-                  Платёж
-                  {sortField === 'nextPaymentDate' && (
-                    <span className="ms-1">{sortOrder === 'asc' ? '↑' : '↓'}</span>
-                  )}
-                </th>
-                <th className="text-center" style={{ width: '100px' }}>Срок</th>
-                <th className="text-center" style={{ width: '80px' }}>Статус</th>
-                <th style={{ width: '120px' }}></th>
-              </tr>
-            </thead>
-            <tbody>
-              {paginatedData.length === 0 ? (
+        {/* Контент: карточки или таблица */}
+        {paginatedData.length === 0 ? (
+          <div className="card-body text-center text-muted py-5">
+            <IconCreditCard size={48} className="mb-3 text-muted" />
+            <h3>{searchTerm || filterUrgency ? 'Ничего не найдено' : 'Нет подписок'}</h3>
+            <p className="text-muted">Добавьте первую подписку для отслеживания платежей</p>
+            <button className="btn btn-primary" onClick={handleAddItem}>
+              <IconPlus size={18} className="me-1" />
+              Добавить подписку
+            </button>
+          </div>
+        ) : viewMode === 'cards' ? (
+          /* Карточный вид */
+          <div className="card-body">
+            {paginatedData.map(item => {
+              const days = getDaysUntilPayment(item.nextPaymentDate);
+              const linkedServer = item.serverId ? serversById.get(item.serverId) : null;
+              
+              return (
+                <BillingCard
+                  key={item.id}
+                  item={item}
+                  linkedServer={linkedServer}
+                  daysUntilPayment={days}
+                  onEdit={handleEditItem}
+                  onDelete={handleDeleteItem}
+                  onAddPayment={(item) => {
+                    setPaymentDraft({
+                      serverId: item.id,
+                      date: new Date().toISOString().slice(0,10),
+                      amount: item.monthlyCost || 0,
+                      currency: item.monthlyCostCurrency || 'USD',
+                      note: ''
+                    });
+                    setShowPaymentModal(true);
+                  }}
+                  formatCurrencyInRUB={formatCurrencyInRUB}
+                />
+              );
+            })}
+          </div>
+        ) : (
+          /* Табличный вид */
+          <div className="table-responsive">
+            <table className="table card-table table-vcenter mb-0">
+              <thead>
                 <tr>
-                  <td colSpan="6" className="text-center text-muted py-4">
-                    {searchTerm || filterUrgency ? 'Ничего не найдено' : 'Нет данных'}
-                  </td>
+                  <th 
+                    className="cursor-pointer" 
+                    onClick={() => handleSort('hostName')}
+                    style={{ minWidth: '200px' }}
+                  >
+                    Сервис
+                    {sortField === 'hostName' && (
+                      <span className="ms-1">{sortOrder === 'asc' ? '↑' : '↓'}</span>
+                    )}
+                  </th>
+                  <th 
+                    className="cursor-pointer text-end" 
+                    onClick={() => handleSort('monthlyCost')}
+                    style={{ width: '140px' }}
+                  >
+                    Стоимость
+                    {sortField === 'monthlyCost' && (
+                      <span className="ms-1">{sortOrder === 'asc' ? '↑' : '↓'}</span>
+                    )}
+                  </th>
+                  <th 
+                    className="cursor-pointer text-center" 
+                    onClick={() => handleSort('nextPaymentDate')}
+                    style={{ width: '120px' }}
+                  >
+                    Платёж
+                    {sortField === 'nextPaymentDate' && (
+                      <span className="ms-1">{sortOrder === 'asc' ? '↑' : '↓'}</span>
+                    )}
+                  </th>
+                  <th className="text-center" style={{ width: '100px' }}>Срок</th>
+                  <th className="text-center" style={{ width: '80px' }}>Статус</th>
+                  <th style={{ width: '140px' }}></th>
                 </tr>
-              ) : paginatedData.map(item => {
-                const days = getDaysUntilPayment(item.nextPaymentDate);
-                const linkedServer = item.serverId ? serversById.get(item.serverId) : null;
-                
-                return (
-                  <tr key={item.id}>
-                    <td>
-                      <div className="d-flex align-items-center">
-                        <div>
-                          <div className="fw-semibold">{item.hostName}</div>
-                          <div className="text-muted small d-flex align-items-center gap-2">
-                            <span>{item.provider}</span>
-                            {linkedServer && (
-                              <>
-                                <span>•</span>
-                                <span className="text-blue">{linkedServer.ip}</span>
-                              </>
-                            )}
-                            {item.loginUrl && (
-                              <a 
-                                href={item.loginUrl.startsWith('http') ? item.loginUrl : `https://${item.loginUrl}`} 
-                                target="_blank" 
-                                rel="noopener noreferrer"
-                                className="text-muted"
-                                title="Открыть панель"
-                              >
-                                <IconExternalLink size={12} />
-                              </a>
-                            )}
+              </thead>
+              <tbody>
+                {paginatedData.map(item => {
+                  const days = getDaysUntilPayment(item.nextPaymentDate);
+                  const linkedServer = item.serverId ? serversById.get(item.serverId) : null;
+                  
+                  return (
+                    <tr key={item.id}>
+                      <td>
+                        <div className="d-flex align-items-center">
+                          <div>
+                            <div className="fw-semibold">{item.hostName}</div>
+                            <div className="text-muted small d-flex align-items-center gap-2">
+                              <span>{item.provider}</span>
+                              {linkedServer && (
+                                <>
+                                  <span>•</span>
+                                  <span className="text-blue">{linkedServer.ip}</span>
+                                </>
+                              )}
+                              {item.loginUrl && (
+                                <a 
+                                  href={item.loginUrl.startsWith('http') ? item.loginUrl : `https://${item.loginUrl}`} 
+                                  target="_blank" 
+                                  rel="noopener noreferrer"
+                                  className="text-muted"
+                                  title="Открыть панель"
+                                >
+                                  <IconExternalLink size={12} />
+                                </a>
+                              )}
+                            </div>
                           </div>
                         </div>
-                      </div>
-                    </td>
-                    <td className="text-end">
-                      <div className="fw-semibold">
-                        {formatCurrency(item.monthlyCost, item.monthlyCostCurrency)}
-                      </div>
-                      {item.monthlyCostCurrency !== 'RUB' && (
-                        <div className="text-muted small">
-                          ≈ {formatCurrencyInRUB(item.monthlyCost, item.monthlyCostCurrency)}
+                      </td>
+                      <td className="text-end">
+                        <div className="fw-semibold">
+                          {formatCurrency(item.monthlyCost, item.monthlyCostCurrency)}
                         </div>
-                      )}
-                    </td>
-                    <td className="text-center">
-                      {formatDate(item.nextPaymentDate)}
-                    </td>
-                    <td className="text-center">
-                      <UrgencyBadge days={days} />
-                    </td>
-                    <td className="text-center">
-                      {item.status === 'active' ? (
-                        <span className="badge bg-green-lt text-green">Активен</span>
-                      ) : (
-                        <span className="badge bg-secondary-lt text-secondary">Неактивен</span>
-                      )}
-                    </td>
-                    <td>
-                      <div className="btn-list gap-1 justify-content-end flex-nowrap">
-                        <button
-                          className="btn btn-icon btn-sm btn-outline-success"
-                          onClick={() => {
-                            setPaymentDraft({
-                              serverId: item.id,
-                              date: new Date().toISOString().slice(0,10),
-                              amount: item.monthlyCost || 0,
-                              currency: item.monthlyCostCurrency || 'USD',
-                              note: ''
-                            });
-                            setShowPaymentModal(true);
-                          }}
-                          title="Записать платёж"
-                        >
-                          <IconCreditCard size={16} />
-                        </button>
-                        <button
-                          className="btn btn-icon btn-sm btn-outline-primary"
-                          onClick={() => handleEditItem(item)}
-                          title="Редактировать"
-                        >
-                          <IconEdit size={16} />
-                        </button>
-                        <button
-                          className="btn btn-icon btn-sm btn-outline-danger"
-                          onClick={() => handleDeleteItem(item)}
-                          title="Удалить"
-                        >
-                          <IconTrash size={16} />
-                        </button>
-                      </div>
-                    </td>
-                  </tr>
-                );
-              })}
-            </tbody>
-          </table>
-        </div>
+                        {item.monthlyCostCurrency !== 'RUB' && (
+                          <div className="text-muted small">
+                            ≈ {formatCurrencyInRUB(item.monthlyCost, item.monthlyCostCurrency)}
+                          </div>
+                        )}
+                      </td>
+                      <td className="text-center">
+                        {formatDate(item.nextPaymentDate)}
+                      </td>
+                      <td className="text-center">
+                        <UrgencyBadge days={days} />
+                      </td>
+                      <td className="text-center">
+                        {item.status === 'active' ? (
+                          <span className="badge bg-green-lt text-green">Активен</span>
+                        ) : (
+                          <span className="badge bg-secondary-lt text-secondary">Неактивен</span>
+                        )}
+                      </td>
+                      <td>
+                        <div className="btn-list gap-1 justify-content-end flex-nowrap">
+                          <button
+                            className="btn btn-outline-success btn-sm"
+                            onClick={() => {
+                              setPaymentDraft({
+                                serverId: item.id,
+                                date: new Date().toISOString().slice(0,10),
+                                amount: item.monthlyCost || 0,
+                                currency: item.monthlyCostCurrency || 'USD',
+                                note: ''
+                              });
+                              setShowPaymentModal(true);
+                            }}
+                            title="Записать платёж"
+                          >
+                            <IconCreditCard size={14} className="me-1" />
+                            Оплата
+                          </button>
+                          <button
+                            className="btn btn-outline-secondary btn-sm"
+                            onClick={() => handleEditItem(item)}
+                            title="Редактировать"
+                          >
+                            <IconEdit size={14} />
+                          </button>
+                          <button
+                            className="btn btn-outline-danger btn-sm"
+                            onClick={() => handleDeleteItem(item)}
+                            title="Удалить"
+                          >
+                            <IconTrash size={14} />
+                          </button>
+                        </div>
+                      </td>
+                    </tr>
+                  );
+                })}
+              </tbody>
+            </table>
+          </div>
+        )}
         
         {totalPages > 1 && (
           <Pagination
diff --git a/frontend/src/components/billing/BillingCard.jsx b/frontend/src/components/billing/BillingCard.jsx
new file mode 100644
index 0000000..9000ab9
--- /dev/null
+++ b/frontend/src/components/billing/BillingCard.jsx
@@ -0,0 +1,254 @@
+import {
+  IconEdit,
+  IconTrash,
+  IconChevronDown,
+  IconChevronUp,
+  IconCreditCard,
+  IconExternalLink,
+  IconCalendar,
+  IconAlertTriangle,
+  IconCheck,
+  IconServer,
+  IconClock
+} from '@tabler/icons-react';
+import { useState } from 'react';
+
+// Форматирование даты
+function formatDate(dateString) {
+  if (!dateString) return '—';
+  try {
+    return new Date(dateString).toLocaleDateString('ru-RU', { day: 'numeric', month: 'short', year: 'numeric' });
+  } catch {
+    return dateString;
+  }
+}
+
+// Форматирование валюты
+function formatCurrency(amount, currency = 'USD') {
+  if (amount === undefined || amount === null || amount === '') return '—';
+  return new Intl.NumberFormat('ru-RU', {
+    style: 'currency',
+    currency: currency,
+    minimumFractionDigits: 2,
+    maximumFractionDigits: 2
+  }).format(amount);
+}
+
+export default function BillingCard({
+  item,
+  linkedServer,
+  daysUntilPayment,
+  onEdit,
+  onDelete,
+  onAddPayment,
+  formatCurrencyInRUB
+}) {
+  const [expanded, setExpanded] = useState(false);
+
+  const days = daysUntilPayment;
+  const isOverdue = days !== null && days < 0;
+  const isUrgent = days !== null && days >= 0 && days <= 7;
+  const isActive = item.status === 'active';
+
+  // Определяем цвет левой панели
+  const getPanelColor = () => {
+    if (isOverdue) return 'bg-red-lt';
+    if (isUrgent) return 'bg-yellow-lt';
+    if (!isActive) return 'bg-secondary-lt';
+    return 'bg-green-lt';
+  };
+
+  const getPanelTextColor = () => {
+    if (isOverdue) return 'text-red';
+    if (isUrgent) return 'text-yellow';
+    if (!isActive) return 'text-secondary';
+    return 'text-green';
+  };
+
+  return (
+    <div
+      className="card mb-2"
+      style={{
+        borderRadius: '12px',
+        borderWidth: '1px',
+        transition: 'all 0.15s ease'
+      }}
+    >
+      <div className="card-body p-0">
+        {/* Основная строка */}
+        <div className="d-flex align-items-stretch">
+          {/* Левая часть: статус */}
+          <div 
+            className={`d-flex align-items-center justify-content-center px-3 ${getPanelColor()}`}
+            style={{ 
+              minWidth: '90px',
+              borderTopLeftRadius: '11px',
+              borderBottomLeftRadius: expanded ? '0' : '11px'
+            }}
+          >
+            <div className="text-center">
+              <div className="mb-1">
+                {isOverdue ? (
+                  <IconAlertTriangle size={22} className="text-red" />
+                ) : isUrgent ? (
+                  <IconClock size={22} className="text-yellow" />
+                ) : isActive ? (
+                  <IconCheck size={22} className="text-green" />
+                ) : (
+                  <IconServer size={22} className="text-secondary" />
+                )}
+              </div>
+              <div className={`fw-bold ${getPanelTextColor()}`} style={{ fontSize: '0.6rem', letterSpacing: '0.5px' }}>
+                {isOverdue ? 'ПРОСРОЧЕН' : isUrgent ? 'СРОЧНО' : isActive ? 'АКТИВЕН' : 'НЕАКТИВЕН'}
+              </div>
+            </div>
+          </div>
+
+          {/* Центральная часть: информация */}
+          <div className="flex-grow-1 py-2 px-3" style={{ cursor: 'pointer' }} onClick={() => setExpanded(!expanded)}>
+            {/* Верхняя строка */}
+            <div className="d-flex align-items-center mb-1">
+              <div className="d-flex align-items-center me-3">
+                <div>
+                  <span className="fw-semibold">{item.hostName}</span>
+                  <span className="text-muted mx-2">•</span>
+                  <span className="text-muted">{item.provider}</span>
+                </div>
+              </div>
+              
+              {/* Стоимость справа */}
+              <div className="ms-auto text-end">
+                <span className="fw-bold">{formatCurrency(item.monthlyCost, item.monthlyCostCurrency)}</span>
+                {item.monthlyCostCurrency !== 'RUB' && formatCurrencyInRUB && (
+                  <span className="text-muted small ms-2">
+                    ≈ {formatCurrencyInRUB(item.monthlyCost, item.monthlyCostCurrency)}
+                  </span>
+                )}
+              </div>
+            </div>
+            
+            {/* Нижняя строка */}
+            <div className="d-flex align-items-center gap-2">
+              {linkedServer && (
+                <span className="badge bg-blue-lt text-blue">
+                  <IconServer size={12} className="me-1" />
+                  {linkedServer.ip}
+                </span>
+              )}
+              
+              <span className={`badge ${isOverdue ? 'bg-red-lt text-red' : isUrgent ? 'bg-yellow-lt text-yellow' : 'bg-secondary-lt text-secondary'}`}>
+                <IconCalendar size={12} className="me-1" />
+                {formatDate(item.nextPaymentDate)}
+                {days !== null && (
+                  <span className="ms-1">
+                    ({days < 0 ? `${Math.abs(days)} дн. назад` : days === 0 ? 'сегодня' : `через ${days} дн.`})
+                  </span>
+                )}
+              </span>
+
+              {item.loginUrl && (
+                <a 
+                  href={item.loginUrl.startsWith('http') ? item.loginUrl : `https://${item.loginUrl}`} 
+                  target="_blank" 
+                  rel="noopener noreferrer"
+                  className="badge bg-azure-lt text-azure text-decoration-none"
+                  onClick={(e) => e.stopPropagation()}
+                >
+                  <IconExternalLink size={12} className="me-1" />
+                  Панель
+                </a>
+              )}
+            </div>
+          </div>
+
+          {/* Правая часть: действия */}
+          <div className="d-flex align-items-center gap-2 px-3 border-start">
+            <button 
+              className="btn btn-outline-success" 
+              title="Записать платёж" 
+              onClick={(e) => { e.stopPropagation(); onAddPayment?.(item); }}
+            >
+              <IconCreditCard size={16} className="me-1" />
+              Оплатить
+            </button>
+            <button 
+              className="btn btn-outline-secondary" 
+              title="Редактировать" 
+              onClick={(e) => { e.stopPropagation(); onEdit?.(item); }}
+            >
+              <IconEdit size={16} className="me-1" />
+              Изменить
+            </button>
+            <button 
+              className="btn btn-outline-danger" 
+              title="Удалить" 
+              onClick={(e) => { e.stopPropagation(); onDelete?.(item); }}
+            >
+              <IconTrash size={16} />
+            </button>
+            <button 
+              className="btn btn-ghost-secondary btn-icon ms-1" 
+              onClick={(e) => { e.stopPropagation(); setExpanded(!expanded); }} 
+              title={expanded ? 'Свернуть' : 'Подробнее'}
+            >
+              {expanded ? <IconChevronUp size={18} /> : <IconChevronDown size={18} />}
+            </button>
+          </div>
+        </div>
+
+        {/* Расширенная информация */}
+        {expanded && (
+          <div className="border-top bg-light" style={{ borderBottomLeftRadius: '11px', borderBottomRightRadius: '11px' }}>
+            <div className="row g-0">
+              {/* Детали подписки */}
+              <div className="col-md-6 p-3 border-end">
+                <div className="text-muted small mb-2 fw-medium">
+                  <IconServer size={14} className="me-1" />
+                  Детали подписки
+                </div>
+                <div className="row g-2">
+                  <div className="col-6">
+                    <div className="text-muted" style={{ fontSize: '0.65rem', textTransform: 'uppercase' }}>Провайдер</div>
+                    <div className="fw-medium">{item.provider || '—'}</div>
+                  </div>
+                  <div className="col-6">
+                    <div className="text-muted" style={{ fontSize: '0.65rem', textTransform: 'uppercase' }}>Статус</div>
+                    <span className={`badge ${isActive ? 'bg-green-lt text-green' : 'bg-secondary-lt text-secondary'}`}>
+                      {isActive ? 'Активен' : 'Неактивен'}
+                    </span>
+                  </div>
+                  {item.notes && (
+                    <div className="col-12 mt-2">
+                      <div className="text-muted" style={{ fontSize: '0.65rem', textTransform: 'uppercase' }}>Заметки</div>
+                      <div className="text-muted small">{item.notes}</div>
+                    </div>
+                  )}
+                </div>
+              </div>
+
+              {/* История платежей */}
+              <div className="col-md-6 p-3">
+                <div className="text-muted small mb-2 fw-medium">
+                  <IconCreditCard size={14} className="me-1" />
+                  Последние платежи ({item.payments?.length || 0})
+                </div>
+                {item.payments?.length > 0 ? (
+                  <div className="d-flex flex-column gap-1">
+                    {item.payments.slice(-3).reverse().map((p, idx) => (
+                      <div key={idx} className="d-flex justify-content-between align-items-center small">
+                        <span className="text-muted">{formatDate(p.date)}</span>
+                        <span className="fw-medium">{formatCurrency(p.amount, p.currency)}</span>
+                      </div>
+                    ))}
+                  </div>
+                ) : (
+                  <span className="text-muted small">Нет платежей</span>
+                )}
+              </div>
+            </div>
+          </div>
+        )}
+      </div>
+    </div>
+  );
+}
diff --git a/frontend/src/components/billing/index.js b/frontend/src/components/billing/index.js
new file mode 100644
index 0000000..6a0f813
--- /dev/null
+++ b/frontend/src/components/billing/index.js
@@ -0,0 +1 @@
+export { default as BillingCard } from './BillingCard.jsx';