feat(core): add models for institution

src/FiscalOS.Core/Accounts/Institution.cs

@@ -0,0 +1,24 @@
+namespace FiscalOS.Core.Accounts;
+
+public sealed class Institution : Entity
+{
+  public Guid UserId { get; init; }
+  public string Name { get; init; } = string.Empty;
+  public InstitutionMetadata Metadata { get; init; } = null!;
+
+  private Institution()
+  {
+  }
+
+  public static Institution From(string name, InstitutionMetadata metadata)
+  {
+    ArgumentNullException.ThrowIfNull(name);
+    ArgumentNullException.ThrowIfNull(metadata);
+
+    return new Institution()
+    {
+      Name = name,
+      Metadata = metadata
+    };
+  }
+}

src/FiscalOS.Core/Accounts/InstitutionMetadata.cs

@@ -0,0 +1,15 @@
+namespace FiscalOS.Core.Accounts;
+
+public abstract class InstitutionMetadata : Entity
+{
+  private readonly string _type;
+
+  public string Type => _type;
+
+  public Guid InstitutionId { get; init; }
+
+  protected InstitutionMetadata(string type)
+  {
+    _type = type;
+  }
+}