Initial commit: JDE Scoping Tool migration project

Set up repository with legacy .NET Framework 4.8 source (OLD/),
new .NET 10 Blazor solution (NEW/), OpenSpec specifications,
documentation, and project configuration.

NEW/src/JdeScoping.Database/Scripts/006_CreateProfitCenterTable.sql

@@ -0,0 +1,21 @@
+-- Migration: 006_CreateProfitCenterTable
+-- Source: OLD/Database/Tables/ProfitCenter.sql
+-- Changes: DATETIME -> DATETIME2(7)
+
+IF NOT EXISTS (SELECT * FROM sys.tables WHERE name = 'ProfitCenter' AND schema_id = SCHEMA_ID('dbo'))
+BEGIN
+    CREATE TABLE [dbo].[ProfitCenter]
+    (
+        [Code] VARCHAR(12) NOT NULL,
+        [Description] VARCHAR(40) NULL,
+        [LastUpdateDT] DATETIME2(7) NOT NULL,
+        CONSTRAINT [PK_ProfitCenter] PRIMARY KEY CLUSTERED([Code])
+    );
+END
+GO
+
+IF NOT EXISTS (SELECT * FROM sys.indexes WHERE name = 'IX_ProfitCenter_Lookup' AND object_id = OBJECT_ID('dbo.ProfitCenter'))
+BEGIN
+    CREATE INDEX [IX_ProfitCenter_Lookup] ON [dbo].[ProfitCenter] ([Description]);
+END
+GO