Initial commit

src/PowderCoating.Core/Entities/InvoiceItem.cs

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+namespace PowderCoating.Core.Entities;
+
+public class InvoiceItem : BaseEntity
+{
+    public int InvoiceId { get; set; }
+    public int? SourceJobItemId { get; set; }
+    public int? CatalogItemId { get; set; }     // set for merchandise line items
+
+    public string Description { get; set; } = string.Empty;
+    public decimal Quantity { get; set; }
+    public decimal UnitPrice { get; set; }
+    public decimal TotalPrice { get; set; }
+    public string? ColorName { get; set; }
+    public string? Notes { get; set; }
+    public int DisplayOrder { get; set; }
+
+    /// <summary>
+    /// Revenue account this line item is posted to.
+    /// Pulled from the catalog item at invoice creation time; null falls back to default revenue account.
+    /// </summary>
+    public int? RevenueAccountId { get; set; }
+
+    // Gift certificate sale fields
+    public bool IsGiftCertificate { get; set; } = false;
+    public string? GcRecipientName { get; set; }
+    public string? GcRecipientEmail { get; set; }
+    public DateTime? GcExpiryDate { get; set; }
+    public int? GeneratedGiftCertificateId { get; set; }
+
+    // Navigation
+    public virtual Invoice Invoice { get; set; } = null!;
+    public virtual JobItem? SourceJobItem { get; set; }
+    public virtual CatalogItem? CatalogItem { get; set; }
+    public virtual Account? RevenueAccount { get; set; }
+    public virtual GiftCertificate? GeneratedGiftCertificate { get; set; }
+}