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This skill provides a standardized framework for building multi-tenant SaaS applications in Ruby on Rails by establishing the Account model as the primary tenant boundary. It streamlines the setup of request-scoped access using ActiveSupport::CurrentAttributes, ensures secure controller querying patterns to prevent cross-account data leaks, and provides a clear blueprint for managing relationships between users and organizational accounts. It is ideal for developers building team-based platforms or any enterprise software requiring strict data segregation and secure resource scoping.