# Issue #120: Implement LocationsApiController

## Goal
Create REST API controller for locations with tree structure.

## Requirements (To-Do)
- [ ] Create LocationsApiController extending ApiController
- [ ] Implement index with pagination
- [ ] Implement store with validation
- [ ] Implement show
- [ ] Implement update
- [ ] Implement destroy
- [ ] Add tree endpoint for hierarchical view
- [ ] Add flat list endpoint

## Acceptance Criteria
- All CRUD endpoints are functional
- Tree structure returns hierarchical data
- Parent-child relationships work correctly



## Implementation Status
**Status:** ❌ PENDING
**Note:** No API REST implemented


## Implementation Status
**❌ PENDING**
**Note:** No API REST implemented
## Labels
- type:feature
- priority:high
- module:api

## Milestone
M2-Items-CRUD
