Summary

• Add complete Category CRUD APIs following the existing layered architecture.
• Support system-defined and user-created categories.
• Add parent-child hierarchy with cycle and transaction-type validation.
• Add category tree view, search, filtering, sorting, and pagination.
• Implement branch archiving and category restoration.
• Protect system categories from modification and enforce user ownership.
• Add default system category seed data.
• Add Prisma schema changes and a Category management migration.
• Document all Category endpoints and schemas in Swagger.