b3082ca14fd796fbd4b6f03ce2661ef1cb03f727
- Create 002_templates.sql: item_tier enum, ALTER budget_items, templates and template_items tables with CHECK constraint - Add ItemTier type with fixed/variable/one_off constants to models.go - Add ItemTier field to BudgetItem struct - Add Template, TemplateItem, TemplateDetail structs
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