docs: expand 990 expense-line catalog and add categories to cover gaps

Add 990 lines 5/8/11b/11c/20 to the catalog and new natural categories
(Personnel officer comp + pension, Missions foreign support, Printing
advertising, plus Professional Services / Information Technology /
Finance & Banking groups) so the category tree covers the common Part IX
lines instead of dumping uncovered lines into 24.

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

docs/superpowers/specs/2026-06-24-expense-990-functional-expenses-design.md

@@ -95,9 +95,13 @@ EffectiveLine = SubCategory.Form990LineId
 | 1  | Grants to domestic organizations | 對國內機構之捐贈 |
 | 2  | Grants to domestic individuals | 對國內個人之捐贈 |
 | 3  | Grants to foreign organizations/individuals | 對國外之捐贈 |
+| 5  | Compensation of current officers / key employees | 主要職員/負責人薪酬 |
 | 7  | Other salaries and wages | 薪資 |
+| 8  | Pension plan accruals and contributions | 退休金提撥 |
 | 9  | Other employee benefits | 員工福利 |
 | 10 | Payroll taxes | 薪資稅 |
+| 11b| Legal fees | 法律服務費 |
+| 11c| Accounting fees | 會計與審計費 |
 | 11g| Other fees for services (non-employee) | 其他勞務報酬(非員工) |
 | 12 | Advertising and promotion | 廣告與推廣 |
 | 13 | Office expenses | 辦公費用 |
@@ -105,6 +109,7 @@ EffectiveLine = SubCategory.Form990LineId
 | 16 | Occupancy | 場地佔用 |
 | 17 | Travel | 差旅 |
 | 19 | Conferences, conventions, and meetings | 會議與研習 |
+| 20 | Interest | 利息 |
 | 22 | Depreciation | 折舊（本子專案不映射,留行供未來資本化使用) |
 | 23 | Insurance | 保險 |
 | 24 | Other expenses | 其他費用 |
@@ -162,6 +167,35 @@ EffectiveLine = SubCategory.Form990LineId
 
 無 `SubCategoryId` 搬移,既有 `Expense` 不受影響。
 
+### 2.4 新增類別(補齊 990 行覆蓋)
+
+現有 11 大類對某些 990 行無對應(會讓那些行恆為 0 或被硬塞 line 24)。補上以下類別讓自然樹真正覆蓋常用 990 行。所有新增皆走 `DbSeeder`,並更新 DB_SCHEMA.md。
+
+**加進現有大類**
+| 大類 | 新子項目 | 990 行 |
+|---|---|---|
+| Personnel 人事 | Officer / Key Employee Compensation 主要職員薪酬 | **5** |
+| Personnel 人事 | Retirement / Pension 退休金 | **8** |
+| Missions 宣教 | Foreign Missions Support 國外宣教支援 | **3** |
+| Printing 印刷 | Advertising & Promotion 廣告推廣 | **12** |
+
+> Personnel 既有 `Salary & Wages` 維持 line 7(一般員工);牧師等 officer/key employee 薪酬改記新子項目 → line 5。
+> Missions 既有 `Missionary Support` / `Offering Transfer` 視為國內/未分 → line 1;國外走新子項目 → line 3。
+
+**新增大類**
+| 新大類 | 子項目 | 990 行 |
+|---|---|---|
+| **Professional Services 專業服務** | Legal 法律服務 | **11b** |
+| | Accounting & Audit 會計與審計 | **11c** |
+| | Other Professional 其他專業服務 | 11g |
+| **Information Technology 資訊科技** | Software & Subscriptions 軟體與訂閱 | **14** |
+| | Website & Hosting 網站與主機 | **14** |
+| | Internet & Telecom 網路與電信 | **14** |
+| **Finance & Banking 財務與銀行** | Interest 利息支出 | **20** |
+| | Bank & Processing Fees 銀行/金流手續費 | 24 |
+
+大類數由 11 → **14**(新增 Professional Services、Information Technology、Finance & Banking)。新大類 `Form990LineId` 預設仍 seed 為 24(保底),實際映射在子項目層。
+
 ---
 
 ## 3. 報表層