feat: Implement promoter payout system for event revenue processing

- Add Payout model with associations to User and Event
- Create payout requests for completed events with proper earnings calculation
- Exclude refunded tickets from payout calculations
- Add promoter dashboard views for managing payouts
- Implement admin interface for processing payouts
- Integrate with Stripe for actual payment processing
- Add comprehensive tests for payout functionality

Co-authored-by: Qwen-Coder <qwen-coder@alibabacloud.com>

app/models/payout.rb

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+class Payout < ApplicationRecord
+  # === Relations ===
+  belongs_to :user
+  belongs_to :event
+
+  # === Enums ===
+  enum :status, {
+    pending: 0,      # Payout requested but not processed
+    processing: 1,   # Payout being processed
+    completed: 2,    # Payout successfully completed
+    failed: 3        # Payout failed
+  }, default: :pending
+
+  # === Validations ===
+  validates :amount_cents, presence: true, numericality: { greater_than_or_equal_to: 0 }
+  validates :fee_cents, presence: true, numericality: { greater_than_or_equal_to: 0 }
+  validates :status, presence: true
+  validates :total_orders_count, presence: true, numericality: { greater_than_or_equal_to: 0 }
+  validates :refunded_orders_count, presence: true, numericality: { greater_than_or_equal_to: 0 }
+  validates :stripe_payout_id, allow_blank: true, uniqueness: true
+
+  # === Scopes ===
+  scope :completed, -> { where(status: :completed) }
+  scope :pending, -> { where(status: :pending) }
+  scope :processing, -> { where(status: :processing) }
+
+  # === Instance Methods ===
+
+  # Amount in euros (formatted)
+  def amount_euros
+    amount_cents / 100.0
+  end
+
+  # Fee in euros (formatted)
+  def fee_euros
+    fee_cents / 100.0
+  end
+
+  # Net amount after fees
+  def net_amount_cents
+    amount_cents - fee_cents
+  end
+
+  # Net amount in euros
+  def net_amount_euros
+    net_amount_cents / 100.0
+  end
+
+  # Check if payout can be processed
+  def can_process?
+    pending? && amount_cents > 0
+  end
+
+  # Process the payout through Stripe
+  def process_payout!
+    service = PayoutService.new(self)
+    service.process!
+  end
+end