añadidos entidades, repos y facturacionservice

src/main/java/com/imprimelibros/erp/common/jpa/AbstractAuditedEntitySoftTs.java

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+package com.imprimelibros.erp.common.jpa;
+
+import com.imprimelibros.erp.users.User;
+import jakarta.persistence.*;
+import org.springframework.data.annotation.CreatedBy;
+import org.springframework.data.annotation.CreatedDate;
+import org.springframework.data.annotation.LastModifiedBy;
+import org.springframework.data.annotation.LastModifiedDate;
+import org.springframework.data.jpa.domain.support.AuditingEntityListener;
+
+import java.time.Instant;
+
+@MappedSuperclass
+@EntityListeners(AuditingEntityListener.class)
+public abstract class AbstractAuditedEntitySoftTs {
+
+    @Id
+    @GeneratedValue(strategy = GenerationType.IDENTITY)
+    private Long id;
+
+    @CreatedDate
+    @Column(name = "created_at", updatable = false)
+    private Instant createdAt;
+
+    @LastModifiedDate
+    @Column(name = "updated_at")
+    private Instant updatedAt;
+
+    @CreatedBy
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "created_by")
+    private User createdBy;
+
+    @LastModifiedBy
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "updated_by")
+    private User updatedBy;
+
+    @Column(name = "deleted_at")
+    private Instant deletedAt;
+
+    @ManyToOne(fetch = FetchType.LAZY)
+    @JoinColumn(name = "deleted_by")
+    private User deletedBy;
+
+    // Getters/Setters
+    public Long getId() { return id; }
+    public void setId(Long id) { this.id = id; }
+
+    public Instant getCreatedAt() { return createdAt; }
+    public void setCreatedAt(Instant createdAt) { this.createdAt = createdAt; }
+
+    public Instant getUpdatedAt() { return updatedAt; }
+    public void setUpdatedAt(Instant updatedAt) { this.updatedAt = updatedAt; }
+
+    public User getCreatedBy() { return createdBy; }
+    public void setCreatedBy(User createdBy) { this.createdBy = createdBy; }
+
+    public User getUpdatedBy() { return updatedBy; }
+    public void setUpdatedBy(User updatedBy) { this.updatedBy = updatedBy; }
+
+    public Instant getDeletedAt() { return deletedAt; }
+    public void setDeletedAt(Instant deletedAt) { this.deletedAt = deletedAt; }
+
+    public User getDeletedBy() { return deletedBy; }
+    public void setDeletedBy(User deletedBy) { this.deletedBy = deletedBy; }
+}