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class Account(models.Model):
    pass

class Brand(Account):
    name = models.CharField()

class Company(Brand):
    parent = models.ForeignKey(Brand)
    
class Reseller(Company):
    parent = models.ForeignKey(Account)
    
class Client(Reseller):
    parent = models.ForeignKey(Account)
    
class User(AbstractBaseUser)
    account = models.ForeignKey(Account)