Class A and B are identical:
class A < ActiveRecord::Base
def foo
puts \"foo\"
end
end
class B < ActiveRecord::Base
def foo
puts \"foo\"
end
end
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There's a fundamental difference between those two methods that all the other answers are missing, and that's rails' implementation of STIs (Single Table Inheritance):
http://api.rubyonrails.org/classes/ActiveRecord/Base.html (Find the "Single Table Inheritance" section)
Basically, if you refactor your Base class like this:
class Base < ActiveRecord::Base
def foo
puts "foo"
end
end
class A < Base
end
class B < Base
end
Then, you are supposed to have a database table called "bases", with a column called "type", which should have a value of "A" or "B". The columns on this table will be the same across all your models, and if you have a column that belongs to only one of the models, your "bases" table will be denormalized.
Whereas, if you refactor your Base class like this:
Module Base
def foo
puts "foo"
end
end
class A < ActiveRecord::Base
include Base
end
class B < ActiveRecord::Base
include Base
end
Then there will be no table "bases". Instead, there will be a table "as" and a table "bs". If they have the same attributes, the columns will have to be duplicated across both tables, but if there are differences, they won't be denomarlized.
So, if one is preferable over the other, yes, but that's specific to your application. As a rule of thumb, if they have the exact same properties or a big overlap, use STI (1st example), else, use Modules (2nd example).