feat: update profit sharing

migrations/000101_add_is_team_to_categories.down.sql

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+ALTER TABLE categories DROP COLUMN is_team;

migrations/000101_add_is_team_to_categories.up.sql

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+-- Whether a parent category is a team: it can be charged with purchases and cash
+-- advances, and its revenue takes part in the parent category budget split. Every
+-- existing category stays a team, since that is how parent categories were treated.
+ALTER TABLE categories ADD COLUMN is_team BOOLEAN NOT NULL DEFAULT TRUE;