diff --git a/app/Filament/Admin/Actions/MergeBulkAction.php b/app/Filament/Admin/Actions/MergeBulkAction.php
new file mode 100644
index 0000000..87a179a
--- /dev/null
+++ b/app/Filament/Admin/Actions/MergeBulkAction.php
@@ -0,0 +1,70 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Filament\Admin\Actions;
+
+use Filament\Actions\Concerns\CanCustomizeProcess;
+use Filament\Support\Facades\FilamentIcon;
+use Filament\Tables\Actions\BulkAction;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Support\Collection;
+
+class MergeBulkAction extends BulkAction
+{
+    use CanCustomizeProcess;
+
+    public static function getDefaultName(): ?string
+    {
+        return 'merge';
+    }
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        $this->label(__('actions.merge.multiple.label'));
+
+        $this->modalHeading(fn () => __('actions.merge.multiple.modal.heading', ['label' => $this->getPluralModelLabel()]));
+
+        $this->modalSubmitActionLabel(__('actions.merge.multiple.modal.actions.merge.label'));
+
+        $this->successNotificationTitle(__('actions.merge.multiple.notifications.merged.title'));
+
+        $this->color('warning');
+
+        $this->outlined();
+
+        // $this->icon(FilamentIcon::resolve('actions::merge-action') ?? 'heroicon-m-trash');
+
+        $this->requiresConfirmation();
+
+        $this->modalIcon(FilamentIcon::resolve('actions::merge-action.modal') ?? 'heroicon-o-trash');
+
+        $this->action(function () {
+            $this->process(static function (Collection $records) {
+                $keep = $records
+                    ->sortBy('id')
+                    ->first();
+
+                $records = $records->reject(fn (Model $record) => $record->is($keep));
+
+                $data = $keep->toArray();
+
+                $records->each(function (Model $record) use (&$data) {
+                    $data = array_merge_recursive($data, $record->toArray());
+                });
+
+                $keep->update($data);
+
+                // TODO: handle relationships
+
+                $records->each->delete();
+            });
+
+            $this->success();
+        });
+
+        $this->deselectRecordsAfterCompletion();
+    }
+}
diff --git a/app/Filament/Admin/Resources/LocationResource.php b/app/Filament/Admin/Resources/LocationResource.php
new file mode 100644
index 0000000..74de933
--- /dev/null
+++ b/app/Filament/Admin/Resources/LocationResource.php
@@ -0,0 +1,96 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Filament\Admin\Resources;
+
+use App\Filament\Admin\Actions\MergeBulkAction;
+use App\Filament\Admin\Resources\LocationResource\Pages;
+use App\Models\Location;
+use Filament\Forms\Components\TextInput;
+use Filament\Forms\Form;
+use Filament\Resources\Concerns\Translatable;
+use Filament\Resources\Resource;
+use Filament\Tables;
+use Filament\Tables\Columns\TextColumn;
+use Filament\Tables\Table;
+
+class LocationResource extends Resource
+{
+    use Translatable;
+
+    protected static ?string $model = Location::class;
+
+    protected static ?string $navigationIcon = 'heroicon-o-map-pin';
+
+    protected static bool $isScopedToTenant = false;
+
+    public static function getNavigationGroup(): ?string
+    {
+        return __('app.navigation.configurations');
+    }
+
+    public static function getModelLabel(): string
+    {
+        return __('app.location.label.singular');
+    }
+
+    public static function getPluralModelLabel(): string
+    {
+        return __('app.location.label.plural');
+    }
+
+    public static function form(Form $form): Form
+    {
+        return $form
+            ->schema([
+                TextInput::make('name')
+                    ->label(__('app.field.name'))
+                    ->columnSpanFull()
+                    ->maxLength(200)
+                    ->required(),
+            ]);
+    }
+
+    public static function table(Table $table): Table
+    {
+        return $table
+            ->columns([
+                TextColumn::make('id')
+                    ->label(__('app.field.id'))
+                    ->sortable()
+                    ->shrink(),
+
+                TextColumn::make('name')
+                    ->label(__('app.field.name'))
+                    ->searchable()
+                    ->sortable(),
+            ])
+            ->filters([
+                //
+            ])
+            ->actions([
+                Tables\Actions\ActionGroup::make([
+                    Tables\Actions\EditAction::make(),
+                    Tables\Actions\DeleteAction::make(),
+                ]),
+            ])
+            ->bulkActions([
+                MergeBulkAction::make(),
+            ]);
+    }
+
+    public static function getRelations(): array
+    {
+        return [
+            //
+        ];
+    }
+
+    public static function getPages(): array
+    {
+        return [
+            'index' => Pages\ManageLocations::route('/'),
+        ];
+    }
+}
diff --git a/app/Filament/Admin/Resources/LocationResource/Pages/ManageLocations.php b/app/Filament/Admin/Resources/LocationResource/Pages/ManageLocations.php
new file mode 100644
index 0000000..6d5bb56
--- /dev/null
+++ b/app/Filament/Admin/Resources/LocationResource/Pages/ManageLocations.php
@@ -0,0 +1,24 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Filament\Admin\Resources\LocationResource\Pages;
+
+use App\Filament\Admin\Resources\LocationResource;
+use Filament\Actions;
+use Filament\Resources\Pages\ManageRecords;
+
+class ManageLocations extends ManageRecords
+{
+    use ManageRecords\Concerns\Translatable;
+
+    protected static string $resource = LocationResource::class;
+
+    protected function getHeaderActions(): array
+    {
+        return [
+            Actions\CreateAction::make(),
+            Actions\LocaleSwitcher::make(),
+        ];
+    }
+}
diff --git a/app/Models/Location.php b/app/Models/Location.php
new file mode 100644
index 0000000..109ad19
--- /dev/null
+++ b/app/Models/Location.php
@@ -0,0 +1,27 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Models;
+
+use Database\Factories\LocationFactory;
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Spatie\Translatable\HasTranslations;
+
+class Location extends Model
+{
+    /** @use HasFactory<LocationFactory> */
+    use HasFactory;
+    use HasTranslations;
+
+    protected static string $factory = LocationFactory::class;
+
+    protected $fillable = [
+        'name',
+    ];
+
+    public array $translatable = [
+        'name',
+    ];
+}
diff --git a/app/Policies/LocationPolicy.php b/app/Policies/LocationPolicy.php
new file mode 100644
index 0000000..debe574
--- /dev/null
+++ b/app/Policies/LocationPolicy.php
@@ -0,0 +1,67 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Policies;
+
+use App\Models\Location;
+use App\Models\User;
+
+class LocationPolicy
+{
+    /**
+     * Determine whether the user can view any models.
+     */
+    public function viewAny(User $user): bool
+    {
+        return true;
+    }
+
+    /**
+     * Determine whether the user can view the model.
+     */
+    public function view(User $user, Location $location): bool
+    {
+        return true;
+    }
+
+    /**
+     * Determine whether the user can create models.
+     */
+    public function create(User $user): bool
+    {
+        return true;
+    }
+
+    /**
+     * Determine whether the user can update the model.
+     */
+    public function update(User $user, Location $location): bool
+    {
+        return true;
+    }
+
+    /**
+     * Determine whether the user can delete the model.
+     */
+    public function delete(User $user, Location $location): bool
+    {
+        return true;
+    }
+
+    /**
+     * Determine whether the user can restore the model.
+     */
+    public function restore(User $user, Location $location): bool
+    {
+        return $this->delete($user, $location);
+    }
+
+    /**
+     * Determine whether the user can permanently delete the model.
+     */
+    public function forceDelete(User $user, Location $location): bool
+    {
+        return $this->delete($user, $location);
+    }
+}
diff --git a/database/factories/LocationFactory.php b/database/factories/LocationFactory.php
new file mode 100644
index 0000000..8bac71c
--- /dev/null
+++ b/database/factories/LocationFactory.php
@@ -0,0 +1,25 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Database\Factories;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\Location>
+ */
+class LocationFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        return [
+            'name' => fake()->city(),
+        ];
+    }
+}
diff --git a/database/migrations/0001_01_02_000002_create_locations_table.php b/database/migrations/0001_01_02_000002_create_locations_table.php
new file mode 100644
index 0000000..e5f9496
--- /dev/null
+++ b/database/migrations/0001_01_02_000002_create_locations_table.php
@@ -0,0 +1,19 @@
+<?php
+
+declare(strict_types=1);
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('locations', function (Blueprint $table) {
+            $table->id();
+            $table->json('name');
+            $table->timestamps();
+        });
+    }
+};
diff --git a/database/seeders/DatabaseSeeder.php b/database/seeders/DatabaseSeeder.php
index f5e87fc..0480436 100644
--- a/database/seeders/DatabaseSeeder.php
+++ b/database/seeders/DatabaseSeeder.php
@@ -5,6 +5,8 @@
 namespace Database\Seeders;
 
 // use Illuminate\Database\Console\Seeds\WithoutModelEvents;
+
+use App\Models\Location;
 use App\Models\User;
 use Illuminate\Database\Seeder;
 use Illuminate\Support\Facades\Mail;
@@ -21,5 +23,9 @@ public function run(): void
         User::factory(['email' => 'admin@example.com'])
             ->superAdmin()
             ->create();
+
+        Location::factory()
+            ->count(50)
+            ->create();
     }
 }
diff --git a/lang/en/actions.php b/lang/en/actions.php
new file mode 100644
index 0000000..2cf6c7f
--- /dev/null
+++ b/lang/en/actions.php
@@ -0,0 +1,45 @@
+<?php
+
+declare(strict_types=1);
+
+return [
+
+    'merge' => [
+        'single' => [
+            'label' => 'Merge',
+            'modal' => [
+                'heading' => 'Merge :label',
+                'actions' => [
+                    'merge' => [
+                        'label' => 'Merge',
+                    ],
+                ],
+            ],
+
+            'notifications' => [
+                'merged' => [
+                    'title' => 'Merged',
+                ],
+            ],
+        ],
+
+        'multiple' => [
+            'label' => 'Merge selected',
+            'modal' => [
+                'heading' => 'Merge selected :label',
+                'actions' => [
+                    'merge' => [
+                        'label' => 'Merge',
+                    ],
+                ],
+            ],
+
+            'notifications' => [
+                'merged' => [
+                    'title' => 'Merged',
+                ],
+            ],
+        ],
+    ],
+
+];
diff --git a/lang/en/app.php b/lang/en/app.php
index 62e4168..212c421 100644
--- a/lang/en/app.php
+++ b/lang/en/app.php
@@ -21,4 +21,10 @@
         ],
     ],
 
+    'location' => [
+        'label' => [
+            'singular' => 'location',
+            'plural' => 'locations',
+        ],
+    ],
 ];
diff --git a/tests/Feature/Admin/LocationsTest.php b/tests/Feature/Admin/LocationsTest.php
new file mode 100644
index 0000000..e26eb00
--- /dev/null
+++ b/tests/Feature/Admin/LocationsTest.php
@@ -0,0 +1,93 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Tests\Feature\Admin;
+
+use App\Filament\Admin\Actions\MergeBulkAction;
+use App\Filament\Admin\Resources\LocationResource\Pages\ManageLocations;
+use App\Models\Location;
+use App\Models\User;
+use Filament\Actions\CreateAction;
+use Filament\Facades\Filament;
+use Filament\Tables\Actions\EditAction;
+use Livewire\Livewire;
+use PHPUnit\Framework\Attributes\Test;
+use Tests\TestCase;
+
+class LocationsTest extends TestCase
+{
+    protected function setUp(): void
+    {
+        parent::setUp();
+
+        Filament::setCurrentPanel(
+            Filament::getPanel('admin')
+        );
+
+        $this->actingAs(
+            User::factory()
+                ->superAdmin()
+                ->create()
+        );
+    }
+
+    #[Test]
+    public function superadmins_can_list_locations(): void
+    {
+        $locations = Location::factory()
+            ->count(10)
+            ->create();
+
+        Livewire::test(ManageLocations::class)
+            ->assertSuccessful()
+            ->assertTableColumnExists('id')
+            ->assertTableColumnExists('name')
+            ->assertCountTableRecords($locations->count());
+        // ->sortTable('id', 'asc')
+        // ->assertCanSeeTableRecords($locations->sortBy('id'), inOrder: true)
+        // ->sortTable('name', 'asc')
+        // ->assertCanSeeTableRecords($locations->sortBy('name'), inOrder: true);
+    }
+
+    #[Test]
+    public function superadmins_can_create_a_location(): void
+    {
+        Livewire::test(ManageLocations::class)
+            ->callAction(CreateAction::class, [
+                'name' => fake()->word(),
+            ])
+            ->assertHasNoErrors()
+            ->assertCountTableRecords(1);
+    }
+
+    #[Test]
+    public function superadmins_can_update_a_location(): void
+    {
+        $location = Location::factory()
+            ->create();
+
+        Livewire::test(ManageLocations::class)
+            ->callTableAction(EditAction::class, $location->id, [
+                'name' => 'Updated Location',
+            ])
+            ->assertHasNoTableActionErrors();
+
+        $this->assertEquals('Updated Location', $location->refresh()->name);
+    }
+
+    #[Test]
+    public function superadmins_can_bulk_merge_two_locations(): void
+    {
+        $locations = Location::factory()
+            ->count(2)
+            ->create();
+
+        Livewire::test(ManageLocations::class)
+            ->assertCountTableRecords(2)
+            ->callTableBulkAction(MergeBulkAction::class, $locations->pluck('id'))
+            ->assertHasNoTableActionErrors()
+            ->assertCountTableRecords(1)
+            ->assertSeeText($locations->pluck('name')->join(', '));
+    }
+}