Add annual reports for accounts (#28693)

db/migrate/20240111033014_create_generated_annual_reports.rb

@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+class CreateGeneratedAnnualReports < ActiveRecord::Migration[7.1]
+  def change
+    create_table :generated_annual_reports do |t|
+      t.belongs_to :account, null: false, foreign_key: { on_cascade: :delete }, index: false
+      t.integer :year, null: false
+      t.jsonb :data, null: false
+      t.integer :schema_version, null: false
+      t.datetime :viewed_at
+
+      t.timestamps
+    end
+
+    add_index :generated_annual_reports, [:account_id, :year], unique: true
+  end
+end