feat: expenditure_concept = direct|total in cog_spending()

total adds an intergovernmental leg (M = to local, L = to state) as a UNION ALL
over new ig_annotated views. The IG leg deliberately skips NOT is_aggregate --
legacy IG lives almost entirely on aggregate rows, and the aggregate codes are
year-disjoint from their modern leaf components, so nothing double-counts.
L-- (the IG-to-state family total) is excluded. direct is the default and is
numerically unchanged.

inst/sql/45-ig_annotated_harmonized.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW ig_annotated_harmonized AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.spend_subtype
+FROM ig_long_harmonized s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);