10.

Implementation
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1
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2
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3
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4
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Distribution/Models/ExpenseCategory.cs

@@ -0,0 +1,18 @@
+using System.ComponentModel.DataAnnotations.Schema;
+
+namespace Distribution.Models
+{
+    /// <summary>
+    /// Two-level tree: top-level categories (e.g. "Salaries", "Utilities") and
+    /// child "titles" (e.g. "Bonus", "Electricity"). Expenses link to a leaf (Title).
+    /// </summary>
+    public class ExpenseCategory : Template
+    {
+        public string Name { get; set; } = string.Empty;
+        public string? Code { get; set; }
+
+        public Guid? FK_ParentCategoryId { get; set; }
+        [ForeignKey("FK_ParentCategoryId")]
+        public ExpenseCategory? Parent { get; set; }
+    }
+}