diff --git a/backend/igny8_core/api/base.py b/backend/igny8_core/api/base.py
index a4d2b0ed..223cb99a 100644
--- a/backend/igny8_core/api/base.py
+++ b/backend/igny8_core/api/base.py
@@ -181,7 +181,26 @@ class AccountModelViewSet(viewsets.ModelViewSet):
         """
         try:
             instance = self.get_object()
-            self.perform_destroy(instance)
+            # Protect system account
+            if hasattr(instance, 'slug') and getattr(instance, 'slug', '') == 'aws-admin':
+                from django.core.exceptions import PermissionDenied
+                raise PermissionDenied("System account cannot be deleted.")
+
+            if hasattr(instance, 'soft_delete'):
+                user = getattr(request, 'user', None)
+                retention_days = None
+                account = getattr(instance, 'account', None)
+                if account and hasattr(account, 'deletion_retention_days'):
+                    retention_days = account.deletion_retention_days
+                elif hasattr(instance, 'deletion_retention_days'):
+                    retention_days = getattr(instance, 'deletion_retention_days', None)
+                instance.soft_delete(
+                    user=user if getattr(user, 'is_authenticated', False) else None,
+                    retention_days=retention_days,
+                    reason='api_delete'
+                )
+            else:
+                self.perform_destroy(instance)
             return success_response(
                 data=None,
                 message='Deleted successfully',
diff --git a/backend/igny8_core/auth/admin.py b/backend/igny8_core/auth/admin.py
index 58c4d5b1..af873f2a 100644
--- a/backend/igny8_core/auth/admin.py
+++ b/backend/igny8_core/auth/admin.py
@@ -56,6 +56,11 @@ class AccountAdmin(AccountAdminMixin, admin.ModelAdmin):
             pass
         return qs.none()
 
+    def has_delete_permission(self, request, obj=None):
+        if obj and getattr(obj, 'slug', '') == 'aws-admin':
+            return False
+        return super().has_delete_permission(request, obj)
+
 
 @admin.register(Subscription)
 class SubscriptionAdmin(AccountAdminMixin, admin.ModelAdmin):
diff --git a/backend/igny8_core/auth/management/commands/purge_soft_deleted.py b/backend/igny8_core/auth/management/commands/purge_soft_deleted.py
new file mode 100644
index 00000000..b7fea9be
--- /dev/null
+++ b/backend/igny8_core/auth/management/commands/purge_soft_deleted.py
@@ -0,0 +1,42 @@
+from django.core.management.base import BaseCommand
+from django.utils import timezone
+
+from igny8_core.auth.models import Account, Site, Sector
+from igny8_core.business.planning.models import Clusters, Keywords, ContentIdeas
+from igny8_core.business.content.models import Tasks, Content, Images
+
+
+class Command(BaseCommand):
+    help = "Permanently delete soft-deleted records whose retention window has expired."
+
+    def handle(self, *args, **options):
+        now = timezone.now()
+        total_deleted = 0
+
+        models = [
+            Account,
+            Site,
+            Sector,
+            Clusters,
+            Keywords,
+            ContentIdeas,
+            Tasks,
+            Content,
+            Images,
+        ]
+
+        for model in models:
+            qs = model.all_objects.filter(is_deleted=True, restore_until__lt=now)
+            if model is Account:
+                qs = qs.exclude(slug='aws-admin')
+            count = qs.count()
+            if count:
+                qs.delete()
+                total_deleted += count
+                self.stdout.write(self.style.SUCCESS(f"Purged {count} {model.__name__} record(s)."))
+
+        if total_deleted == 0:
+            self.stdout.write("No expired soft-deleted records to purge.")
+        else:
+            self.stdout.write(self.style.SUCCESS(f"Total purged: {total_deleted}"))
+
diff --git a/backend/igny8_core/auth/migrations/0006_soft_delete_and_retention.py b/backend/igny8_core/auth/migrations/0006_soft_delete_and_retention.py
new file mode 100644
index 00000000..7ce1bbdf
--- /dev/null
+++ b/backend/igny8_core/auth/migrations/0006_soft_delete_and_retention.py
@@ -0,0 +1,93 @@
+from django.db import migrations, models
+import django.db.models.deletion
+from django.core.validators import MinValueValidator, MaxValueValidator
+
+
+class Migration(migrations.Migration):
+    dependencies = [
+        ('igny8_core_auth', '0005_account_owner_nullable'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='account',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='deletion_retention_days',
+            field=models.PositiveIntegerField(default=14, help_text='Retention window (days) before soft-deleted items are purged', validators=[MinValueValidator(1), MaxValueValidator(365)]),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='account',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='sector',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='sector',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='sector',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='sector',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='sector',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='site',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='site',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='site',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='site',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='site',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+    ]
+
diff --git a/backend/igny8_core/auth/models.py b/backend/igny8_core/auth/models.py
index af7be4e0..50cc3274 100644
--- a/backend/igny8_core/auth/models.py
+++ b/backend/igny8_core/auth/models.py
@@ -5,6 +5,7 @@ from django.db import models
 from django.contrib.auth.models import AbstractUser
 from django.utils.translation import gettext_lazy as _
 from django.core.validators import MinValueValidator, MaxValueValidator
+from igny8_core.common.soft_delete import SoftDeletableModel, SoftDeleteManager
 
 
 class AccountBaseModel(models.Model):
@@ -52,7 +53,7 @@ class SiteSectorBaseModel(AccountBaseModel):
         super().save(*args, **kwargs)
 
 
-class Account(models.Model):
+class Account(SoftDeletableModel):
     """
     Account/Organization model for multi-account support.
     """
@@ -76,6 +77,11 @@ class Account(models.Model):
     plan = models.ForeignKey('igny8_core_auth.Plan', on_delete=models.PROTECT, related_name='accounts')
     credits = models.IntegerField(default=0, validators=[MinValueValidator(0)])
     status = models.CharField(max_length=20, choices=STATUS_CHOICES, default='trial')
+    deletion_retention_days = models.PositiveIntegerField(
+        default=14,
+        validators=[MinValueValidator(1), MaxValueValidator(365)],
+        help_text="Retention window (days) before soft-deleted items are purged",
+    )
     
     # Billing information
     billing_email = models.EmailField(blank=True, null=True, help_text="Email for billing notifications")
@@ -99,6 +105,9 @@ class Account(models.Model):
             models.Index(fields=['status']),
         ]
 
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+
     def __str__(self):
         return self.name
     
@@ -107,6 +116,15 @@ class Account(models.Model):
         # System accounts bypass all filtering restrictions
         return self.slug in ['aws-admin', 'default-account', 'default']
 
+    def soft_delete(self, user=None, reason=None, retention_days=None):
+        if self.is_system_account():
+            from django.core.exceptions import PermissionDenied
+            raise PermissionDenied("System account cannot be deleted.")
+        return super().soft_delete(user=user, reason=reason, retention_days=retention_days)
+
+    def delete(self, using=None, keep_parents=False):
+        return self.soft_delete()
+
 
 class Plan(models.Model):
     """
@@ -202,7 +220,7 @@ class Subscription(models.Model):
     
 
 
-class Site(AccountBaseModel):
+class Site(SoftDeletableModel, AccountBaseModel):
     """
     Site model - Each account can have multiple sites based on their plan.
     Each site belongs to ONE industry and can have 1-5 sectors from that industry.
@@ -274,6 +292,9 @@ class Site(AccountBaseModel):
         blank=True,
         help_text="SEO metadata: meta tags, Open Graph, Schema.org"
     )
+
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
     
     class Meta:
         db_table = 'igny8_sites'
@@ -409,7 +430,7 @@ class SeedKeyword(models.Model):
         return f"{self.keyword} ({self.industry.name} - {self.sector.name})"
 
 
-class Sector(AccountBaseModel):
+class Sector(SoftDeletableModel, AccountBaseModel):
     """
     Sector model - Each site can have 1-5 sectors.
     Sectors are site-specific instances that reference an IndustrySector template.
@@ -436,6 +457,9 @@ class Sector(AccountBaseModel):
     status = models.CharField(max_length=20, choices=STATUS_CHOICES, default='active')
     created_at = models.DateTimeField(auto_now_add=True)
     updated_at = models.DateTimeField(auto_now=True)
+
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
     
     class Meta:
         db_table = 'igny8_sectors'
diff --git a/backend/igny8_core/business/content/models.py b/backend/igny8_core/business/content/models.py
index 73aae514..88be0379 100644
--- a/backend/igny8_core/business/content/models.py
+++ b/backend/igny8_core/business/content/models.py
@@ -1,9 +1,10 @@
 from django.db import models
 from django.core.validators import MinValueValidator
 from igny8_core.auth.models import SiteSectorBaseModel
+from igny8_core.common.soft_delete import SoftDeletableModel, SoftDeleteManager
 
 
-class Tasks(SiteSectorBaseModel):
+class Tasks(SoftDeletableModel, SiteSectorBaseModel):
     """Tasks model for content generation queue"""
     
     STATUS_CHOICES = [
@@ -116,6 +117,9 @@ class Tasks(SiteSectorBaseModel):
             models.Index(fields=['site', 'sector']),
         ]
     
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+    
     def __str__(self):
         return self.title
 
@@ -133,7 +137,7 @@ class ContentTaxonomyRelation(models.Model):
         unique_together = [['content', 'taxonomy']]
 
 
-class Content(SiteSectorBaseModel):
+class Content(SoftDeletableModel, SiteSectorBaseModel):
     """
     Content model for AI-generated or WordPress-imported content.
     Final architecture: simplified content management.
@@ -267,6 +271,9 @@ class Content(SiteSectorBaseModel):
             models.Index(fields=['site', 'sector']),
         ]
     
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+    
     def __str__(self):
         return self.title or f"Content {self.id}"
 
@@ -350,7 +357,7 @@ class ContentTaxonomy(SiteSectorBaseModel):
         return f"{self.name} ({self.get_taxonomy_type_display()})"
 
 
-class Images(SiteSectorBaseModel):
+class Images(SoftDeletableModel, SiteSectorBaseModel):
     """Images model for content-related images (featured, desktop, mobile, in-article)"""
     
     IMAGE_TYPE_CHOICES = [
@@ -399,6 +406,9 @@ class Images(SiteSectorBaseModel):
             models.Index(fields=['task', 'position']),
         ]
     
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+    
     def save(self, *args, **kwargs):
         """Automatically set account, site, and sector from content or task"""
         # Prefer content over task
diff --git a/backend/igny8_core/business/planning/models.py b/backend/igny8_core/business/planning/models.py
index 1ba4653f..63eb6bf8 100644
--- a/backend/igny8_core/business/planning/models.py
+++ b/backend/igny8_core/business/planning/models.py
@@ -1,8 +1,9 @@
 from django.db import models
 from igny8_core.auth.models import SiteSectorBaseModel, SeedKeyword
+from igny8_core.common.soft_delete import SoftDeletableModel, SoftDeleteManager
 
 
-class Clusters(SiteSectorBaseModel):
+class Clusters(SoftDeletableModel, SiteSectorBaseModel):
     """Clusters model for keyword grouping - pure topic clusters"""
 
     STATUS_CHOICES = [
@@ -33,11 +34,14 @@ class Clusters(SiteSectorBaseModel):
             models.Index(fields=['site', 'sector']),
         ]
     
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+    
     def __str__(self):
         return self.name
 
 
-class Keywords(SiteSectorBaseModel):
+class Keywords(SoftDeletableModel, SiteSectorBaseModel):
     """
     Keywords model for SEO keyword management.
     Site-specific instances that reference global SeedKeywords.
@@ -101,6 +105,9 @@ class Keywords(SiteSectorBaseModel):
             models.Index(fields=['seed_keyword', 'site', 'sector']),
         ]
     
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+    
     @property
     def keyword(self):
         """Get keyword text from seed_keyword"""
@@ -144,7 +151,7 @@ class Keywords(SiteSectorBaseModel):
         return self.keyword
 
 
-class ContentIdeas(SiteSectorBaseModel):
+class ContentIdeas(SoftDeletableModel, SiteSectorBaseModel):
     """Content Ideas model for planning content based on keyword clusters"""
     
     STATUS_CHOICES = [
@@ -232,6 +239,9 @@ class ContentIdeas(SiteSectorBaseModel):
             models.Index(fields=['site', 'sector']),
         ]
     
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+    
     def __str__(self):
         return self.idea_title
 
diff --git a/backend/igny8_core/celery.py b/backend/igny8_core/celery.py
index fcebb033..760dc8b1 100644
--- a/backend/igny8_core/celery.py
+++ b/backend/igny8_core/celery.py
@@ -43,6 +43,11 @@ app.conf.beat_schedule = {
         'task': 'automation.check_scheduled_automations',
         'schedule': crontab(minute=0),  # Every hour at :00
     },
+    # Maintenance: purge expired soft-deleted records daily at 3:15 AM
+    'purge-soft-deleted-records': {
+        'task': 'igny8_core.purge_soft_deleted',
+        'schedule': crontab(hour=3, minute=15),
+    },
 }
 
 @app.task(bind=True, ignore_result=True)
diff --git a/backend/igny8_core/common/soft_delete.py b/backend/igny8_core/common/soft_delete.py
new file mode 100644
index 00000000..9afa900e
--- /dev/null
+++ b/backend/igny8_core/common/soft_delete.py
@@ -0,0 +1,95 @@
+from django.db import models
+from django.utils import timezone
+from django.conf import settings
+
+
+class SoftDeleteQuerySet(models.QuerySet):
+    """QuerySet that filters out soft-deleted rows by default."""
+
+    def delete(self):
+        # Prevent accidental hard deletes through queryset.delete()
+        for obj in self:
+            obj.delete()
+
+    def hard_delete(self):
+        return super().delete()
+
+    def with_deleted(self):
+        """Return all rows, including soft-deleted."""
+        return super().all()
+
+
+class SoftDeleteManager(models.Manager):
+    """Manager that hides soft-deleted rows by default."""
+
+    def get_queryset(self):
+        return SoftDeleteQuerySet(self.model, using=self._db).filter(is_deleted=False)
+
+    def with_deleted(self):
+        return SoftDeleteQuerySet(self.model, using=self._db)
+
+
+class SoftDeletableModel(models.Model):
+    """
+    Abstract mixin for soft-deletion with retention window.
+    Objects are hidden by default via SoftDeleteManager.
+    """
+
+    is_deleted = models.BooleanField(default=False, db_index=True)
+    deleted_at = models.DateTimeField(null=True, blank=True, db_index=True)
+    restore_until = models.DateTimeField(null=True, blank=True, db_index=True)
+    delete_reason = models.CharField(max_length=255, null=True, blank=True)
+    deleted_by = models.ForeignKey(
+        settings.AUTH_USER_MODEL,
+        on_delete=models.SET_NULL,
+        null=True,
+        blank=True,
+        related_name='+',
+    )
+
+    objects = SoftDeleteManager()
+    all_objects = models.Manager()
+
+    DEFAULT_RETENTION_DAYS = 14
+
+    class Meta:
+        abstract = True
+
+    def soft_delete(self, user=None, reason=None, retention_days=None):
+        """Mark the instance as deleted with a retention window."""
+        if self.is_deleted:
+            return
+        now = timezone.now()
+        if retention_days is None:
+            retention_days = getattr(
+                getattr(self, 'account', None),
+                'deletion_retention_days',
+                self.DEFAULT_RETENTION_DAYS,
+            )
+        self.is_deleted = True
+        self.deleted_at = now
+        self.restore_until = now + timezone.timedelta(days=retention_days)
+        self.deleted_by = user
+        if reason:
+            self.delete_reason = reason
+        self.save(update_fields=['is_deleted', 'deleted_at', 'restore_until', 'deleted_by', 'delete_reason'])
+
+    def restore(self):
+        """Restore a soft-deleted instance if within the retention window."""
+        if not self.is_deleted:
+            return
+        self.is_deleted = False
+        self.deleted_at = None
+        self.restore_until = None
+        self.delete_reason = None
+        self.deleted_by = None
+        self.save(update_fields=['is_deleted', 'deleted_at', 'restore_until', 'delete_reason', 'deleted_by'])
+
+    def delete(self, using=None, keep_parents=False):
+        """Override delete to perform a soft delete."""
+        self.soft_delete()
+
+    def hard_delete(self, using=None, keep_parents=False):
+        """Irrevocably delete the row."""
+        return super().delete(using=using, keep_parents=keep_parents)
+
diff --git a/backend/igny8_core/management/__init__.py b/backend/igny8_core/management/__init__.py
new file mode 100644
index 00000000..f4a855bc
--- /dev/null
+++ b/backend/igny8_core/management/__init__.py
@@ -0,0 +1,2 @@
+# Package marker for Django management commands
+
diff --git a/backend/igny8_core/management/commands/__init__.py b/backend/igny8_core/management/commands/__init__.py
new file mode 100644
index 00000000..f4a855bc
--- /dev/null
+++ b/backend/igny8_core/management/commands/__init__.py
@@ -0,0 +1,2 @@
+# Package marker for Django management commands
+
diff --git a/backend/igny8_core/management/commands/purge_soft_deleted.py b/backend/igny8_core/management/commands/purge_soft_deleted.py
new file mode 100644
index 00000000..b7fea9be
--- /dev/null
+++ b/backend/igny8_core/management/commands/purge_soft_deleted.py
@@ -0,0 +1,42 @@
+from django.core.management.base import BaseCommand
+from django.utils import timezone
+
+from igny8_core.auth.models import Account, Site, Sector
+from igny8_core.business.planning.models import Clusters, Keywords, ContentIdeas
+from igny8_core.business.content.models import Tasks, Content, Images
+
+
+class Command(BaseCommand):
+    help = "Permanently delete soft-deleted records whose retention window has expired."
+
+    def handle(self, *args, **options):
+        now = timezone.now()
+        total_deleted = 0
+
+        models = [
+            Account,
+            Site,
+            Sector,
+            Clusters,
+            Keywords,
+            ContentIdeas,
+            Tasks,
+            Content,
+            Images,
+        ]
+
+        for model in models:
+            qs = model.all_objects.filter(is_deleted=True, restore_until__lt=now)
+            if model is Account:
+                qs = qs.exclude(slug='aws-admin')
+            count = qs.count()
+            if count:
+                qs.delete()
+                total_deleted += count
+                self.stdout.write(self.style.SUCCESS(f"Purged {count} {model.__name__} record(s)."))
+
+        if total_deleted == 0:
+            self.stdout.write("No expired soft-deleted records to purge.")
+        else:
+            self.stdout.write(self.style.SUCCESS(f"Total purged: {total_deleted}"))
+
diff --git a/backend/igny8_core/modules/billing/admin.py b/backend/igny8_core/modules/billing/admin.py
index 44e75d68..110edd8a 100644
--- a/backend/igny8_core/modules/billing/admin.py
+++ b/backend/igny8_core/modules/billing/admin.py
@@ -2,7 +2,9 @@
 Billing Module Admin
 """
 from django.contrib import admin
+from django.utils.html import format_html
 from igny8_core.admin.base import AccountAdminMixin
+from igny8_core.business.billing.models import CreditCostConfig
 from .models import CreditTransaction, CreditUsageLog, AccountPaymentMethod
 
 
@@ -70,3 +72,78 @@ class AccountPaymentMethodAdmin(AccountAdminMixin, admin.ModelAdmin):
         }),
     )
 
+
+@admin.register(CreditCostConfig)
+class CreditCostConfigAdmin(admin.ModelAdmin):
+    list_display = [
+        'operation_type',
+        'display_name',
+        'credits_cost_display',
+        'unit',
+        'is_active',
+        'cost_change_indicator',
+        'updated_at',
+        'updated_by'
+    ]
+    
+    list_filter = ['is_active', 'unit', 'updated_at']
+    search_fields = ['operation_type', 'display_name', 'description']
+    
+    fieldsets = (
+        ('Operation', {
+            'fields': ('operation_type', 'display_name', 'description')
+        }),
+        ('Cost Configuration', {
+            'fields': ('credits_cost', 'unit', 'is_active')
+        }),
+        ('Audit Trail', {
+            'fields': ('previous_cost', 'updated_by', 'created_at', 'updated_at'),
+            'classes': ('collapse',)
+        }),
+    )
+    
+    readonly_fields = ['created_at', 'updated_at', 'previous_cost']
+    
+    def credits_cost_display(self, obj):
+        """Show cost with color coding"""
+        if obj.credits_cost >= 20:
+            color = 'red'
+        elif obj.credits_cost >= 10:
+            color = 'orange'
+        else:
+            color = 'green'
+        return format_html(
+            '<span style="color: {}; font-weight: bold;">{} credits</span>',
+            color,
+            obj.credits_cost
+        )
+    credits_cost_display.short_description = 'Cost'
+    
+    def cost_change_indicator(self, obj):
+        """Show if cost changed recently"""
+        if obj.previous_cost is not None:
+            if obj.credits_cost > obj.previous_cost:
+                icon = '📈'  # Increased
+                color = 'red'
+            elif obj.credits_cost < obj.previous_cost:
+                icon = '📉'  # Decreased
+                color = 'green'
+            else:
+                icon = '➡️'  # Same
+                color = 'gray'
+            
+            return format_html(
+                '{} <span style="color: {};">({} → {})</span>',
+                icon,
+                color,
+                obj.previous_cost,
+                obj.credits_cost
+            )
+        return '—'
+    cost_change_indicator.short_description = 'Recent Change'
+    
+    def save_model(self, request, obj, form, change):
+        """Track who made the change"""
+        obj.updated_by = request.user
+        super().save_model(request, obj, form, change)
+
diff --git a/backend/igny8_core/modules/billing/apps.py b/backend/igny8_core/modules/billing/apps.py
index c4f86195..e8a80d2e 100644
--- a/backend/igny8_core/modules/billing/apps.py
+++ b/backend/igny8_core/modules/billing/apps.py
@@ -4,6 +4,6 @@ from django.apps import AppConfig
 class BillingConfig(AppConfig):
     default_auto_field = 'django.db.models.BigAutoField'
     name = 'igny8_core.modules.billing'
-    verbose_name = 'Billing'
+    verbose_name = 'Billing & Tenancy'
 
 
diff --git a/backend/igny8_core/modules/planner/migrations/0008_soft_delete.py b/backend/igny8_core/modules/planner/migrations/0008_soft_delete.py
new file mode 100644
index 00000000..40264052
--- /dev/null
+++ b/backend/igny8_core/modules/planner/migrations/0008_soft_delete.py
@@ -0,0 +1,88 @@
+from django.db import migrations, models
+import django.db.models.deletion
+
+
+class Migration(migrations.Migration):
+    dependencies = [
+        ('planner', '0007_fix_cluster_unique_constraint'),
+        ('igny8_core_auth', '0006_soft_delete_and_retention'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='clusters',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='clusters',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='clusters',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='clusters',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='clusters',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='contentideas',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='contentideas',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='contentideas',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='contentideas',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='contentideas',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='keywords',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='keywords',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='keywords',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='keywords',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='keywords',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+    ]
+
diff --git a/backend/igny8_core/modules/writer/migrations/0012_soft_delete.py b/backend/igny8_core/modules/writer/migrations/0012_soft_delete.py
new file mode 100644
index 00000000..5cb10076
--- /dev/null
+++ b/backend/igny8_core/modules/writer/migrations/0012_soft_delete.py
@@ -0,0 +1,88 @@
+from django.db import migrations, models
+import django.db.models.deletion
+
+
+class Migration(migrations.Migration):
+    dependencies = [
+        ('writer', '0011_content_external_metadata_content_external_type_and_more'),
+        ('igny8_core_auth', '0006_soft_delete_and_retention'),
+    ]
+
+    operations = [
+        migrations.AddField(
+            model_name='content',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='content',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='content',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='content',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='content',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='images',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='images',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='images',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='images',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='images',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='tasks',
+            name='delete_reason',
+            field=models.CharField(blank=True, max_length=255, null=True),
+        ),
+        migrations.AddField(
+            model_name='tasks',
+            name='deleted_at',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+        migrations.AddField(
+            model_name='tasks',
+            name='deleted_by',
+            field=models.ForeignKey(blank=True, null=True, on_delete=django.db.models.deletion.SET_NULL, related_name='+', to='igny8_core_auth.user'),
+        ),
+        migrations.AddField(
+            model_name='tasks',
+            name='is_deleted',
+            field=models.BooleanField(db_index=True, default=False),
+        ),
+        migrations.AddField(
+            model_name='tasks',
+            name='restore_until',
+            field=models.DateTimeField(blank=True, db_index=True, null=True),
+        ),
+    ]
+
diff --git a/backend/igny8_core/tasks.py b/backend/igny8_core/tasks.py
new file mode 100644
index 00000000..d07b330a
--- /dev/null
+++ b/backend/igny8_core/tasks.py
@@ -0,0 +1,16 @@
+import logging
+from celery import shared_task
+from django.core.management import call_command
+
+logger = logging.getLogger(__name__)
+
+
+@shared_task(name='igny8_core.purge_soft_deleted')
+def purge_soft_deleted_task():
+    """Periodic task to purge expired soft-deleted records."""
+    try:
+        call_command('purge_soft_deleted')
+    except Exception as exc:
+        logger.exception("purge_soft_deleted task failed: %s", exc)
+        raise
+
diff --git a/frontend/src/App.tsx b/frontend/src/App.tsx
index cf052346..21de813a 100644
--- a/frontend/src/App.tsx
+++ b/frontend/src/App.tsx
@@ -1,5 +1,5 @@
 import { Suspense, lazy, useEffect } from "react";
-import { BrowserRouter as Router, Routes, Route, Navigate } from "react-router-dom";
+import { Routes, Route, Navigate } from "react-router-dom";
 import { HelmetProvider } from "react-helmet-async";
 import AppLayout from "./layout/AppLayout";
 import { ScrollToTop } from "./components/common/ScrollToTop";
@@ -176,10 +176,9 @@ export default function App() {
     <>
       <GlobalErrorDisplay />
       <LoadingStateMonitor />
-      <Router>
-        <HelmetProvider>
-          <ScrollToTop />
-          <Routes>
+      <HelmetProvider>
+        <ScrollToTop />
+        <Routes>
           {/* Auth Routes - Public */}
           <Route path="/signin" element={<SignIn />} />
           <Route path="/signup" element={<SignUp />} />
@@ -832,8 +831,7 @@ export default function App() {
           {/* Fallback Route */}
           <Route path="*" element={<NotFound />} />
         </Routes>
-        </HelmetProvider>
-      </Router>
+      </HelmetProvider>
     </>
   );
 }
diff --git a/frontend/src/main.tsx b/frontend/src/main.tsx
index 7428fd8f..1f88ef3b 100644
--- a/frontend/src/main.tsx
+++ b/frontend/src/main.tsx
@@ -9,6 +9,7 @@ import { ThemeProvider } from "./context/ThemeContext";
 import { ToastProvider } from "./components/ui/toast/ToastContainer";
 import { HeaderMetricsProvider } from "./context/HeaderMetricsContext";
 import { ErrorBoundary } from "./components/common/ErrorBoundary";
+import { BrowserRouter } from "react-router-dom";
 
 createRoot(document.getElementById("root")!).render(
   <StrictMode>
@@ -16,7 +17,9 @@ createRoot(document.getElementById("root")!).render(
       <ThemeProvider>
         <HeaderMetricsProvider>
           <ToastProvider>
-            <App />
+            <BrowserRouter>
+              <App />
+            </BrowserRouter>
           </ToastProvider>
         </HeaderMetricsProvider>
       </ThemeProvider>