Добавление миграций БД и моделей

app/models/auditor.rb

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+class Auditor < ApplicationRecord
+  has_many :yearly_files, dependent: :nullify
+end

app/models/document_type.rb

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+class DocumentType < ApplicationRecord
+  has_many :financial_statements, dependent: :restrict_with_error
+
+  validates :name, presence: true
+end

app/models/financial_statement.rb

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+class FinancialStatement < ApplicationRecord
+  belongs_to :yearly_file
+  belongs_to :document_type
+
+  validates :data, presence: true
+end

app/models/organization.rb

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+class Organization < ApplicationRecord
+  has_many :yearly_files, dependent: :destroy
+  has_many :financial_statements, through: :yearly_files
+
+  validates :inn, presence: true
+end

app/models/yearly_file.rb

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+class YearlyFile < ApplicationRecord
+  belongs_to :organization
+  belongs_to :auditor, optional: true
+
+  has_many :financial_statements, dependent: :destroy
+
+  has_one_attached :file
+
+  validates :year, presence: true
+end