sure/app/views/transactions/_attachments.html.erb

<%# locals: (transaction:, can_upload: false, can_delete: false) %>

<div id="transaction_attachments_<%= transaction.id %>" class="pb-4">
  <!-- Upload Form -->
  <% if can_upload && transaction.attachments.count < Transaction::MAX_ATTACHMENTS_PER_TRANSACTION %>
    <%= styled_form_with url: transaction_attachments_path(transaction),
          method: :post,
          multipart: true,
          local: true,
          class: "mb-4",
          data: {
            controller: "attachment-upload",
            attachment_upload_max_files_value: Transaction::MAX_ATTACHMENTS_PER_TRANSACTION - transaction.attachments.count,
            attachment_upload_max_size_value: Transaction::MAX_ATTACHMENT_SIZE
          } do |form| %>
      <div class="space-y-3">
        <div>
          <div class="flex flex-col items-center justify-center w-full py-8 border border-secondary border-dashed rounded-xl cursor-pointer bg-surface-inset hover:bg-surface-inset-hover transition-colors text-center px-4"
               data-action="click->attachment-upload#triggerFileInput">

            <div data-attachment-upload-target="uploadText" class="flex flex-col items-center">
              <%= icon "plus", size: "lg", class: "mb-2 text-secondary" %>
              <p class="text-sm font-medium text-primary"><%= t(".browse_to_add") %></p>
            </div>

            <div data-attachment-upload-target="fileName" class="flex flex-col items-center hidden w-full px-2">
              <%= icon "file-text", size: "lg", class: "mb-2 text-secondary" %>
              <p class="text-sm font-medium text-primary truncate w-full"></p>
            </div>

            <%= form.file_field :attachments,
                  multiple: true,
                  accept: Transaction::ALLOWED_CONTENT_TYPES.join(","),
                  class: "hidden",
                  data: {
                    attachment_upload_target: "fileInput",
                    action: "change->attachment-upload#updateSubmitButton"
                  } %>
          </div>

          <p class="text-[10px] text-secondary mt-1 text-center">
            <%= t(".select_up_to",
                  count: Transaction::MAX_ATTACHMENTS_PER_TRANSACTION,
                  size: Transaction::MAX_ATTACHMENT_SIZE / 1.megabyte,
                  used: transaction.attachments.count) %>
          </p>
        </div>

        <div class="flex justify-end">
          <%= render DS::Button.new(
                text: t(".upload"),
                variant: :primary,
                size: :sm,
                type: :submit,
                data: { attachment_upload_target: "submitButton" }
              ) %>
        </div>
      </div>
    <% end %>
  <% elsif can_upload %>
    <div class="p-3 mb-4 rounded-lg border border-warning bg-warning/5 flex items-start gap-3">
      <%= icon "alert-circle", size: "sm", color: "warning", class: "mt-0.5" %>
      <div class="text-xs text-warning leading-relaxed font-medium">
        <%= t(".max_reached", count: transaction.attachments.count, max: Transaction::MAX_ATTACHMENTS_PER_TRANSACTION) %>
      </div>
    </div>
  <% end %>

  <!-- Attachments List -->
  <% if transaction.attachments.any? %>
    <div class="space-y-2">
      <h4 class="text-sm font-medium text-primary"><%= t(".files", count: transaction.attachments.count) %></h4>
      <div class="space-y-2">
        <% transaction.attachments.each do |attachment| %>
          <div class="flex items-center justify-between p-3 border border-primary rounded-lg bg-container">
            <div class="flex items-center gap-3">
              <div class="flex-shrink-0">
                <% if attachment.image? %>
                  <%= icon "image", size: "sm", color: "secondary" %>
                <% else %>
                  <%= icon "file", size: "sm", color: "secondary" %>
                <% end %>
              </div>
              <div class="min-w-0 flex-1">
                <p class="text-sm font-medium text-primary truncate"><%= attachment.filename %></p>
                <p class="text-xs text-secondary"><%= number_to_human_size(attachment.byte_size) %></p>
              </div>
            </div>

            <div class="flex items-center gap-2">
              <%= render DS::Link.new(
                    href: transaction_attachment_path(transaction, attachment, disposition: :inline),
                    variant: :outline,
                    size: :sm,
                    icon: "eye",
                    text: "",
                    target: "_blank"
                  ) %>

              <%= render DS::Link.new(
                    href: transaction_attachment_path(transaction, attachment, disposition: :attachment),
                    variant: :outline,
                    size: :sm,
                    icon: "download",
                    text: "",
                    data: { turbo: false }
                  ) %>

              <% if can_delete %>
                <%= render DS::Button.new(
                      href: transaction_attachment_path(transaction, attachment),
                      method: :delete,
                      variant: :outline_destructive,
                      size: :sm,
                      icon: "trash-2",
                      confirm: CustomConfirm.for_resource_deletion("attachment")
                    ) %>
              <% end %>
            </div>
          </div>
        <% end %>
      </div>
    </div>
  <% else %>
    <p class="text-sm text-secondary"><%= t(".no_attachments") %></p>
  <% end %>
</div>