Initial commit: L10N_Americas packages

odoo-bringout-oca-ocb-l10n_pe/doc/MODELS.md

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+# Models
+
+Detected core models and extensions in l10n_pe.
+
+```mermaid
+classDiagram
+    class l10n_pe_res_city_district
+    class account_move
+    class account_move_line
+    class account_tax
+    class account_tax_template
+    class l10n_latam_identification_type
+    class res_city
+    class res_company
+    class res_partner
+```
+
+Notes
+- Classes show model technical names; fields omitted for brevity.
+- Items listed under _inherit are extensions of existing models.