feat: manual pullet cost

internal/database/migrations/20260419103000_add_cutover_date_to_farm_depreciation_manual_inputs.down.sql

@@ -0,0 +1,4 @@
+DROP INDEX IF EXISTS idx_farm_depreciation_manual_inputs_cutover_date;
+
+ALTER TABLE farm_depreciation_manual_inputs
+    DROP COLUMN IF EXISTS cutover_date;

internal/database/migrations/20260419103000_add_cutover_date_to_farm_depreciation_manual_inputs.up.sql

@@ -0,0 +1,12 @@
+ALTER TABLE farm_depreciation_manual_inputs
+    ADD COLUMN IF NOT EXISTS cutover_date DATE;
+
+UPDATE farm_depreciation_manual_inputs
+SET cutover_date = COALESCE(cutover_date, DATE(created_at))
+WHERE cutover_date IS NULL;
+
+ALTER TABLE farm_depreciation_manual_inputs
+    ALTER COLUMN cutover_date SET NOT NULL;
+
+CREATE INDEX IF NOT EXISTS idx_farm_depreciation_manual_inputs_cutover_date
+    ON farm_depreciation_manual_inputs (cutover_date);