Add AssetItem.cost/costCurrency/externalPoNumber, make import upsert-capable

Three new fields: cost (Decimal, not Float -- exact money math),
costCurrency (free text), externalPoNumber (free text PO number from an
external system, distinct from purchaseOrderId which is a real FK into
this apps own PurchaseOrder table -- external exports PO numbers are
messy free text with nothing to link to here).

importAssetItems() now upserts: a row matching an existing assetTag or
serialNumber updates that row instead of erroring on the uniqueness
conflict. Needed to backfill cost/PO onto the 613 already-imported rows
without recreating them, and sets this up for future re-syncs when the
company re-exports their ITAM report. Update only touches fields the row
actually carries a value for (blank cell = no change, not clear) --
warrantyEndDate is the one field NOT auto-recomputed from warrantyMonths
on update (unlike create), so a manually-corrected date survives a
re-sync. Placeholder junk (Not available/Pending/N/A/etc, case
-insensitive) in PO number/cost/currency cells is treated as absent.

Re-ran the full 613-row import after this: 0 created, 613 updated, 0
errors -- backfilled cost onto the 8 rows that had one and PO number onto
the 2 that had a real (non-placeholder) value, verified against the
source file.

Hand-written migration, no Vitest coverage -- same deviation as the rest
of this branch, see CLAUDE.md. tsc/lint clean.

prisma/migrations/20260824090149_add_asset_item_cost_po/migration.sql

@@ -0,0 +1,4 @@
+-- Hand-written (same deviation as other 2026-08-2x migrations -- see CLAUDE.md).
+ALTER TABLE "asset_items" ADD COLUMN "cost" DECIMAL(14,2);
+ALTER TABLE "asset_items" ADD COLUMN "cost_currency" TEXT;
+ALTER TABLE "asset_items" ADD COLUMN "external_po_number" TEXT;