feat(accounting): 實作公共事業費管理與會計支出報表功能

app/Models/UtilityFee.php

@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Spatie\Activitylog\Traits\LogsActivity;
+use Spatie\Activitylog\LogOptions;
+
+class UtilityFee extends Model
+{
+    use HasFactory, LogsActivity;
+
+    protected $fillable = [
+        'transaction_date',
+        'category',
+        'amount',
+        'invoice_number',
+        'description',
+    ];
+
+    protected $casts = [
+        'transaction_date' => 'date',
+        'amount' => 'decimal:2',
+    ];
+
+    public function getActivitylogOptions(): LogOptions
+    {
+        return LogOptions::defaults()
+            ->logAll()
+            ->logOnlyDirty()
+            ->dontSubmitEmptyLogs();
+    }
+}