diff --git a/gitnexus/src/core/ingestion/languages/javascript/index.ts b/gitnexus/src/core/ingestion/languages/javascript/index.ts
index e887bab51..943655084 100644
--- a/gitnexus/src/core/ingestion/languages/javascript/index.ts
+++ b/gitnexus/src/core/ingestion/languages/javascript/index.ts
@@ -34,11 +34,17 @@
  *      resolved.
  *   3. **Dynamic require** — `require(computedPath)` is skipped (non-literal
  *      argument — cannot statically resolve the target).
- *   4. **`module.exports` / `exports.X`** — CJS export forms are not yet
- *      modeled as re-exports. The finalize algorithm treats the exporting
- *      module as a namespace; importers that do `const X = require('./m')`
- *      bind the module namespace, and member-call resolution walks the
- *      class graph from there.
+ *   4. **`module.exports` / `exports.X`** — CJS export forms are not modeled
+ *      as re-exports. The finalize algorithm treats the exporting module as a
+ *      namespace; importers that do `const X = require('./m')` bind the module
+ *      namespace, and member-call resolution walks the class graph from there.
+ *
+ *      `exports.foo = function () {}` / `module.exports.foo = (a) => a` DO
+ *      declare `foo` in the module scope (#2723) — the query block in
+ *      `query.ts` — so importers resolve to them by name. What is still
+ *      unmodeled is the re-export EDGE: `exports.foo = someImported` does not
+ *      forward to the original declaration, and `module.exports = fn`
+ *      (anonymous default) has no name to bind.
  */
 
 export { emitJsScopeCaptures } from './captures.js';
diff --git a/gitnexus/src/core/ingestion/languages/javascript/query.ts b/gitnexus/src/core/ingestion/languages/javascript/query.ts
index d79db10cb..986d34e92 100644
--- a/gitnexus/src/core/ingestion/languages/javascript/query.ts
+++ b/gitnexus/src/core/ingestion/languages/javascript/query.ts
@@ -152,6 +152,75 @@ export const JAVASCRIPT_SCOPE_QUERY = `
     name: (identifier) @declaration.name
     value: (function_expression) @declaration.function))
 
+;; CJS property-assignment exports (#2723): \`exports.foo = function () {}\`,
+;; \`module.exports.foo = (a) => a\`. The graph node for these comes from
+;; TYPESCRIPT/JAVASCRIPT_QUERIES; this block is the other half — without a
+;; scope-resolution declaration the node exists but nothing resolves TO it,
+;; so \`impact\` answered "found, zero callers" on a whole CommonJS API.
+;;
+;; The declaration binds the BARE property name into the enclosing (module)
+;; scope, which is what importers see: \`const { foo } = require('./m')\`
+;; matches by name, and a namespace \`m.foo()\` walks the module's defs.
+;;
+;; Same anchor discipline as the blocks above — \`@declaration.function\` sits
+;; on the INNER arrow / function_expression so its range matches the
+;; \`@scope.function\` range.
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @declaration.name)
+  right: (arrow_function) @declaration.function
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @declaration.name)
+  right: (function_expression) @declaration.function
+  (#eq? @_cjs.exports "exports"))
+
+;; Generator parity. The graph-node rules in \`tree-sitter-queries.ts\` accept
+;; \`generator_function\` for this form, so without a matching declaration the
+;; node existed with nothing resolving to it — the same half-fixed state the
+;; block above exists to prevent. \`(generator_function) @scope.function\` is
+;; declared near the top of this query, so the anchor still aligns.
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @declaration.name)
+  right: (generator_function) @declaration.function
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @declaration.name)
+  right: (arrow_function) @declaration.function
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @declaration.name)
+  right: (function_expression) @declaration.function
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @declaration.name)
+  right: (generator_function) @declaration.function
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports"))
+
 ;; Object-property arrows / function expressions named by their pair key.
 ;; Same anchor discipline as the lexical_declaration block above: the
 ;; @declaration.function capture must sit on the INNER arrow/fn-expression.
diff --git a/gitnexus/src/core/ingestion/languages/typescript/query.ts b/gitnexus/src/core/ingestion/languages/typescript/query.ts
index fa7ff4089..d5e02fac1 100644
--- a/gitnexus/src/core/ingestion/languages/typescript/query.ts
+++ b/gitnexus/src/core/ingestion/languages/typescript/query.ts
@@ -215,6 +215,62 @@ export const TYPESCRIPT_SCOPE_QUERY = `
     name: (identifier) @declaration.name
     value: (function_expression) @declaration.function))
 
+;; CJS property-assignment exports (#2723) — see the matching block in
+;; \`languages/javascript/query.ts\` for the rationale. Mirrored here because
+;; \`.ts\` files in a CommonJS package use the same form, and because the JS
+;; provider delegates several hooks to these TypeScript counterparts.
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @declaration.name)
+  right: (arrow_function) @declaration.function
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @declaration.name)
+  right: (function_expression) @declaration.function
+  (#eq? @_cjs.exports "exports"))
+
+;; Generator parity — see the matching note in \`languages/javascript/query.ts\`.
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @declaration.name)
+  right: (generator_function) @declaration.function
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @declaration.name)
+  right: (arrow_function) @declaration.function
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @declaration.name)
+  right: (function_expression) @declaration.function
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports"))
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @declaration.name)
+  right: (generator_function) @declaration.function
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports"))
+
 ;; Object-property arrows / function expressions named by their pair key:
 ;; \`{ addItem: (item) => ..., removeItem: (item) => ... }\`. The legacy
 ;; TYPESCRIPT_QUERIES emits the same shape; mirroring it here keeps
diff --git a/gitnexus/src/core/ingestion/tree-sitter-queries.ts b/gitnexus/src/core/ingestion/tree-sitter-queries.ts
index 8eb1d8c3d..eebca1bca 100644
--- a/gitnexus/src/core/ingestion/tree-sitter-queries.ts
+++ b/gitnexus/src/core/ingestion/tree-sitter-queries.ts
@@ -390,6 +390,26 @@ export const TYPESCRIPT_QUERIES = `
   name: (property_identifier) @name
   value: (function_expression)) @definition.method
 
+; CJS property-assignment exports (#2723) — see JAVASCRIPT_QUERIES for the
+; rationale and for why the receiver is pinned to \`exports\`/\`module.exports\`.
+; Mirrored here because \`.ts\` files in a CommonJS package use the same form.
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @name)
+  right: [(function_expression) (arrow_function) (generator_function)]
+  (#eq? @_cjs.exports "exports")) @definition.function
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @name)
+  right: [(function_expression) (arrow_function) (generator_function)]
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports")) @definition.function
+
 ; Constructor parameter properties: constructor(public address: Address)
 (required_parameter
   (accessibility_modifier)
@@ -540,6 +560,35 @@ export const JAVASCRIPT_QUERIES = `
       name: (identifier) @name
       value: (generator_function)))) @definition.function
 
+; CJS property-assignment exports (#2723): \`exports.foo = function () {}\`,
+; \`module.exports.foo = (a) => a\`. This is the dominant export style in
+; pre-ESM Node (Express, Firebase Functions), and without these rules a
+; CommonJS codebase indexed its internals while every symbol on its public
+; API was missing — \`impact\`/\`context\`/\`rename\` all answered "not found".
+;
+; Scoped to the \`exports\` / \`module.exports\` receivers on purpose. The
+; general \`X.foo = function () {}\` shape also covers \`Foo.prototype.bar\` and
+; \`this.handler\`, which are member constructs with their own ownership
+; questions (an owning Class, a function-local binding) — a broader rule
+; would emit ownerless top-level Functions for them. Same rationale as the
+; other closure-binding rules above: the label means "is a call target".
+(assignment_expression
+  left: (member_expression
+    object: (identifier) @_cjs.exports
+    property: (property_identifier) @name)
+  right: [(function_expression) (arrow_function) (generator_function)]
+  (#eq? @_cjs.exports "exports")) @definition.function
+
+(assignment_expression
+  left: (member_expression
+    object: (member_expression
+      object: (identifier) @_cjs.module
+      property: (property_identifier) @_cjs.exports)
+    property: (property_identifier) @name)
+  right: [(function_expression) (arrow_function) (generator_function)]
+  (#eq? @_cjs.module "module")
+  (#eq? @_cjs.exports "exports")) @definition.function
+
 ; Object-property arrows / function expressions: \`{ addItem: () => ... }\`.
 ; See TYPESCRIPT_QUERIES for rationale (issue #1166).
 (pair
diff --git a/gitnexus/test/integration/cjs-exports-assignment.test.ts b/gitnexus/test/integration/cjs-exports-assignment.test.ts
new file mode 100644
index 000000000..20cf0ffe6
--- /dev/null
+++ b/gitnexus/test/integration/cjs-exports-assignment.test.ts
@@ -0,0 +1,197 @@
+/**
+ * #2723 — `exports.foo = function () {}` must emit a callable `Function` node.
+ *
+ * CommonJS property-assignment exports are the dominant export style in
+ * pre-ESM Node (Express apps, Firebase Functions). Declared functions were
+ * indexed; the assignment form was not, so on a CJS codebase the graph held
+ * the internals and missed the public API.
+ */
+import { describe, expect, it, vi } from 'vitest';
+import fs from 'node:fs';
+import os from 'node:os';
+import path from 'node:path';
+import { runPipelineFromRepo } from '../../src/core/ingestion/pipeline.js';
+import {
+  DIST_WORKER_URL,
+  distWorkerExists,
+  parseFilesWithWorkers,
+} from '../helpers/worker-parse.js';
+
+vi.setConfig({ testTimeout: 90_000 });
+
+const labelsFor = async (path: string, content: string, name: string): Promise<string[]> => {
+  const { graph } = await parseFilesWithWorkers([{ path, content }]);
+  return graph.nodes
+    .filter((node) => node.properties.name === name)
+    .map((node) => node.label)
+    .sort();
+};
+
+describe('#2723 CommonJS export assignment emits a Function node', () => {
+  it('exports.foo = function () {}', async () => {
+    expect(
+      await labelsFor(
+        'src/a.js',
+        'exports.areVariablesValid = function (variables) { return !!variables; };\n',
+        'areVariablesValid',
+      ),
+    ).toEqual(['Function']);
+  });
+
+  it('exports.foo = async function () {}', async () => {
+    expect(
+      await labelsFor(
+        'src/b.js',
+        'exports.loadUser = async function (id) { return id; };\n',
+        'loadUser',
+      ),
+    ).toEqual(['Function']);
+  });
+
+  it('exports.foo = (a) => {}', async () => {
+    expect(await labelsFor('src/c.js', 'exports.toId = (a) => a.id;\n', 'toId')).toEqual([
+      'Function',
+    ]);
+  });
+
+  it('module.exports.foo = function () {}', async () => {
+    expect(
+      await labelsFor('src/d.js', 'module.exports.render = function () { return 1; };\n', 'render'),
+    ).toEqual(['Function']);
+  });
+
+  it('module.exports = { foo } re-exports the declared function only once', async () => {
+    expect(
+      await labelsFor(
+        'src/e.js',
+        'function helper() { return 1; }\nmodule.exports = { helper };\n',
+        'helper',
+      ),
+    ).toEqual(['Function']);
+  });
+
+  it('exports.foo = function* () {}', async () => {
+    expect(
+      await labelsFor('src/g.js', 'exports.walk = function* () { yield 1; };\n', 'walk'),
+    ).toEqual(['Function']);
+  });
+
+  it('TS parity: exports.foo = function () {}', async () => {
+    expect(
+      await labelsFor(
+        'src/f.ts',
+        'exports.tsExport = function (x: number) { return x; };\n',
+        'tsExport',
+      ),
+    ).toEqual(['Function']);
+  });
+});
+
+const describeIfWorkerBuilt = distWorkerExists() ? describe : describe.skip;
+
+describeIfWorkerBuilt('#2723 calls resolve to the CJS-exported function', () => {
+  /** Names of the symbols that CALL `name`, resolved through the real pipeline. */
+  const callersOf = async (
+    files: { path: string; content: string }[],
+    name: string,
+  ): Promise<string[]> => {
+    const dir = fs.mkdtempSync(path.join(os.tmpdir(), 'gn-2723-'));
+    try {
+      for (const file of files) {
+        const full = path.join(dir, file.path);
+        fs.mkdirSync(path.dirname(full), { recursive: true });
+        fs.writeFileSync(full, file.content, 'utf-8');
+      }
+      const { graph } = await runPipelineFromRepo(dir, () => {}, {
+        workerPoolSize: 1,
+        workerUrlForTest: DIST_WORKER_URL,
+      });
+      const target = graph.nodes.find((n) => n.properties.name === name && n.label === 'Function');
+      expect(target).toBeDefined();
+      const byId = new Map(graph.nodes.map((n) => [n.id, n]));
+      return graph.relationships
+        .filter((rel) => rel.type === 'CALLS' && rel.targetId === target!.id)
+        .map((rel) => String(byId.get(rel.sourceId)?.properties.name ?? rel.sourceId))
+        .sort();
+    } finally {
+      fs.rmSync(dir, { recursive: true, force: true });
+    }
+  };
+
+  it('same-file call resolves', async () => {
+    expect(
+      await callersOf(
+        [
+          {
+            path: 'src/validate.js',
+            content:
+              'exports.areVariablesValid = function (v) { return !!v; };\n' +
+              'exports.check = function (v) { return exports.areVariablesValid(v); };\n',
+          },
+        ],
+        'areVariablesValid',
+      ),
+    ).toEqual(['check']);
+  });
+
+  it('cross-file require() member call resolves', async () => {
+    expect(
+      await callersOf(
+        [
+          {
+            path: 'src/validate.js',
+            content: 'exports.areVariablesValid = function (v) { return !!v; };\n',
+          },
+          {
+            path: 'src/handler.js',
+            content:
+              "const validate = require('./validate');\n" +
+              'function handle(v) { return validate.areVariablesValid(v); }\n',
+          },
+        ],
+        'areVariablesValid',
+      ),
+    ).toEqual(['handle']);
+  });
+
+  // The graph-node rules accept `generator_function` for this form, so without
+  // the matching scope declaration the node existed and nothing resolved to it.
+  it('generator export resolves through both receiver forms', async () => {
+    const files = [
+      {
+        path: 'src/gen.js',
+        content:
+          'exports.walk = function* () { yield 1; };\n' +
+          'module.exports.crawl = function* () { yield 2; };\n',
+      },
+      {
+        path: 'src/use.js',
+        content:
+          "const { walk, crawl } = require('./gen');\n" +
+          'function drive() { return [...walk(), ...crawl()]; }\n',
+      },
+    ];
+    expect(await callersOf(files, 'walk')).toEqual(['drive']);
+    expect(await callersOf(files, 'crawl')).toEqual(['drive']);
+  });
+
+  it('cross-file destructured require() call resolves', async () => {
+    expect(
+      await callersOf(
+        [
+          {
+            path: 'src/validate.js',
+            content: 'exports.areVariablesValid = function (v) { return !!v; };\n',
+          },
+          {
+            path: 'src/handler.js',
+            content:
+              "const { areVariablesValid } = require('./validate');\n" +
+              'function handle(v) { return areVariablesValid(v); }\n',
+          },
+        ],
+        'areVariablesValid',
+      ),
+    ).toEqual(['handle']);
+  });
+});