Make categories global (#1160)

* Make categories global

This solves us A LOT of cash flow and budgeting problems.

* Update schema.rb

* Update auto_categorizer.rb

* Update income_statement.rb

* FIX budget sub-categories

* FIX sub-categories and tests

* Add 2 step migration

app/controllers/categories_controller.rb

@@ -87,6 +87,6 @@ class CategoriesController < ApplicationController
     end
 
     def category_params
-      params.require(:category).permit(:name, :color, :parent_id, :classification, :lucide_icon)
+      params.require(:category).permit(:name, :color, :parent_id, :lucide_icon)
     end
 end