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MyOffice.Data.Models/Items/Item.cs

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+namespace MyOffice.Data.Models.Items;
+
+using MyOffice.Data.Models.Accounts;
+
+/// <summary>
+/// User 'Item' linked to global item
+/// ItemGlobal: 'Primary salary', ItemCategory: 'Incomes'
+/// </summary>
+public class Item
+{
+	public int Id { get; set; }
+	/// <summary>
+	/// UnCategorized category is CategoryId = UserId 
+	/// </summary>
+	public Guid CategoryId { get; set; }
+	public ItemCategory? Category { get; set; }
+	public Guid ItemGlobalId { get; set; }
+	public ItemGlobal ItemGlobal { get; set; } = null!;
+	public List<Motion>? Motions { get; set; }
+}

MyOffice.Data.Models/Items/ItemCategory.cs

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+namespace MyOffice.Data.Models.Items;
+
+using MyOffice.Data.Models.Users;
+
+public class ItemCategory
+{
+	public Guid Id { get; set; }
+	public Guid UserId { get; set; }
+	public User User { get; set; } = null!;
+	public string Name { get; set; } = null!;
+	public List<Item> Items { get; set; } = null!;
+	public bool IsInternal { get; set; }
+}

MyOffice.Data.Models/Items/ItemGlobal.cs

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+namespace MyOffice.Data.Models.Items;
+
+public class ItemGlobal
+{
+	public Guid Id { get; set; }
+	public string Name { get; set; } = null!;
+	public IEnumerable<Item> Items { get; set; } = null!;
+}