Add idempotent SQL script for AddCompanyDefaultGlAccounts migration

Migrations are not auto-applied on startup (Program.cs:856 is commented),
so dev/prod DBs need this applied manually. Idempotent (guarded by
__EFMigrationsHistory checks) — safe to run regardless of current state.
Adds CompanyPreferences.Default{Revenue,Cogs,Inventory}AccountId + indexes + FKs.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

scripts/sql/AddCompanyDefaultGlAccounts.sql

@@ -0,0 +1,130 @@
+BEGIN TRANSACTION;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    ALTER TABLE [CompanyPreferences] ADD [DefaultCogsAccountId] int NULL;
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    ALTER TABLE [CompanyPreferences] ADD [DefaultInventoryAccountId] int NULL;
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    ALTER TABLE [CompanyPreferences] ADD [DefaultRevenueAccountId] int NULL;
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    EXEC(N'UPDATE [PricingTiers] SET [CreatedAt] = ''2026-06-20T13:49:14.5644507Z''
+    WHERE [Id] = 1;
+    SELECT @@ROWCOUNT');
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    EXEC(N'UPDATE [PricingTiers] SET [CreatedAt] = ''2026-06-20T13:49:14.5644514Z''
+    WHERE [Id] = 2;
+    SELECT @@ROWCOUNT');
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    EXEC(N'UPDATE [PricingTiers] SET [CreatedAt] = ''2026-06-20T13:49:14.5644515Z''
+    WHERE [Id] = 3;
+    SELECT @@ROWCOUNT');
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    CREATE INDEX [IX_CompanyPreferences_DefaultCogsAccountId] ON [CompanyPreferences] ([DefaultCogsAccountId]);
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    CREATE INDEX [IX_CompanyPreferences_DefaultInventoryAccountId] ON [CompanyPreferences] ([DefaultInventoryAccountId]);
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    CREATE INDEX [IX_CompanyPreferences_DefaultRevenueAccountId] ON [CompanyPreferences] ([DefaultRevenueAccountId]);
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    ALTER TABLE [CompanyPreferences] ADD CONSTRAINT [FK_CompanyPreferences_Accounts_DefaultCogsAccountId] FOREIGN KEY ([DefaultCogsAccountId]) REFERENCES [Accounts] ([Id]);
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    ALTER TABLE [CompanyPreferences] ADD CONSTRAINT [FK_CompanyPreferences_Accounts_DefaultInventoryAccountId] FOREIGN KEY ([DefaultInventoryAccountId]) REFERENCES [Accounts] ([Id]);
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    ALTER TABLE [CompanyPreferences] ADD CONSTRAINT [FK_CompanyPreferences_Accounts_DefaultRevenueAccountId] FOREIGN KEY ([DefaultRevenueAccountId]) REFERENCES [Accounts] ([Id]);
+END;
+GO
+
+IF NOT EXISTS (
+    SELECT * FROM [__EFMigrationsHistory]
+    WHERE [MigrationId] = N'20260620134918_AddCompanyDefaultGlAccounts'
+)
+BEGIN
+    INSERT INTO [__EFMigrationsHistory] ([MigrationId], [ProductVersion])
+    VALUES (N'20260620134918_AddCompanyDefaultGlAccounts', N'8.0.11');
+END;
+GO
+
+COMMIT;
+GO
+