Добавление миграций БД и моделей

app/models/yearly_file.rb

@@ -0,0 +1,10 @@
+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