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* fix(categories): avoid index N+1 queries Precompute category hierarchy groups and transaction membership for the categories settings index so the view no longer checks subcategories and transaction existence per rendered row. Add a regression test for the query shape and stabilize a date-sensitive account statement coverage test that blocked the full suite on month-end-adjacent dates. * fix(categories): preserve partial transaction fallback Keep category list rendering compatible with callers that omit precomputed transaction membership data. Passing nil now lets the category row partial use its existing transaction existence fallback instead of forcing direct delete actions. Add a view regression test for the fallback path. * test(categories): cover parent deletion child transactions * Bad merge confilict fix --------- Signed-off-by: Juan José Mata <juanjo.mata@gmail.com> Co-authored-by: Juan José Mata <juanjo.mata@gmail.com> Co-authored-by: Juan José Mata <jjmata@jjmata.com>