class Application < ApplicationRecord
  has_many :offers, dependent: :destroy
  belongs_to :accepted_offer, class_name: 'Offer',
                              foreign_key: 'accepted_offer_id',
                              optional: true

class Offer < ApplicationRecord
  belongs_to :application

Application.find_each do |app|
  offer = Offer.find(app.accepted_offer_id) if app.accepted_offer_id
  report.push(report_body(app, offer))
end

Offer.left_outer_joins(:applications).where(id: { 'application.accetped_offer_id' })