feat: add AssetCategory Prisma model + migration

prisma/migrations/20260803003026_add_asset_category/migration.sql

@@ -0,0 +1,12 @@
+-- CreateEnum
+CREATE TYPE "AssetCategoryValueGroup" AS ENUM ('high_value', 'low_value');
+
+-- CreateTable
+CREATE TABLE "asset_categories" (
+    "id" UUID NOT NULL,
+    "name" TEXT NOT NULL,
+    "value_group" "AssetCategoryValueGroup" NOT NULL,
+    "created_at" TIMESTAMPTZ(6) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+
+    CONSTRAINT "asset_categories_pkey" PRIMARY KEY ("id")
+);