Refactor to generic ERP base

Remove influencer-specific features (campaigns, TikTok, gifts, shadow ledger,
contracts, briefings) and consolidate into a clean ERP foundation with core
bookkeeping, invoicing, receipts, tax reporting, and calendar functionality.
Reorganize database migrations into a clean numbered sequence.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

components/transactions/SwipeCategorizationView.tsx

@@ -39,8 +39,6 @@ const expenseCategories: { value: TransactionCategory; label: string }[] = [
 
 const incomeCategories: { value: TransactionCategory; label: string }[] = [
   { value: 'income_services', label: 'Tjänster' },
-  { value: 'income_sponsorship', label: 'Sponsring' },
-  { value: 'income_affiliate', label: 'Affiliate' },
   { value: 'income_products', label: 'Produkter' },
   { value: 'income_other', label: 'Övrigt' },
 ]