feat: 계좌관리 추가

app/Models/Products/Part.php

@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models\Products;
+
+use App\Models\Commons\Tag;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\SoftDeletes;
+
+/**
+ * @mixin IdeHelperPart
+ */
+class Part extends Model
+{
+    use SoftDeletes;
+
+    protected $fillable = ['tenant_id', 'code', 'name', 'category_id', 'part_type_id', 'unit', 'attributes', 'description', 'is_active'];
+
+    public function category()
+    {
+        return $this->belongsTo(CommonCode::class, 'category_id');
+    }
+
+    public function partType()
+    {
+        return $this->belongsTo(CommonCode::class, 'part_type_id');
+    }
+
+    // 태그 목록 (N:M, 폴리모픽)
+    public function tags()
+    {
+        return $this->morphToMany(Tag::class, 'taggable');
+    }
+}