Add migration to include AccruedExpensesCode in gl_account_config table

- Introduced a new column 'AccruedExpensesCode' of type varchar(20) to the 'gl_account_config' table.
- Added SQL command to update existing records with a default value of '2300' for the 'AccruedExpensesCode' where it is currently null.

Backend/ERPCore/Domain/Entities/DocumentApproval.cs

@@ -35,6 +35,10 @@ public class ApprovalConfig
     /// <summary>With 2 levels: an adjustment whose stock value is below this needs only one approval. 0 = always two.</summary>
     public decimal StockAdjustmentLevel2ThresholdValue { get; set; }
 
+    /// <summary>Approvals wastage (damage / theft / expiry write-offs) needs: 0 = none, stock reduces on save (default);
+    /// 2 = two different approvers first. Separate from <see cref="StockAdjustmentLevels"/>, which governs every other adjustment.</summary>
+    public int WastageLevels { get; set; }
+
     public int PriceAdjustmentLevels { get; set; } = 2;
     /// <summary>With 2 levels: a change smaller than this percent (largest across its lines) needs only one approval. 0 = always two.</summary>
     public decimal PriceAdjustmentLevel2ThresholdPercent { get; set; }

Backend/ERPCore/Domain/Entities/GlAccountConfig.cs

@@ -60,6 +60,7 @@ public class GlAccountConfig
 
     /// <summary>Cash takings at day-end (was <c>SalesDayEnd:GlCashAccountCode</c>).</summary>
     public string? CashAccountCode { get; set; }
+    public string? AccruedExpensesCode { get; set; }
 
     public DateTime? UpdatedAt { get; set; }
 

Backend/ERPCore/Domain/WastageReasonCodes.cs

@@ -0,0 +1,13 @@
+namespace ERPCore.Domain;
+
+/// <summary>
+/// Which Adjustment reason codes make a stock adjustment "wastage" (damage, theft, expiry). Wastage is stored as a stock
+/// adjustment; this is what tells the two apart. Matches the frontend's <c>isWastageReasonCode</c> (lib/api/wastage.ts).
+/// </summary>
+public static class WastageReasonCodes
+{
+    public static readonly IReadOnlyCollection<string> Codes = new[] { "DMG", "THEFT", "EXP" };
+
+    public static bool IsWastage(string? reasonCode) =>
+        reasonCode is not null && Codes.Contains(reasonCode.Trim(), StringComparer.OrdinalIgnoreCase);
+}