As a project manager, program manager and portfolio manager

I want Begin of the deletion to seeEnd of the deletion the Begin of the deletion sums of theEnd of the deletion budgets Begin of the insertionof my projects to be related to each otherEnd of the insertion Begin of the deletion in the project listEnd of the deletion

So that I Begin of the insertioncan have a better overview of where the money is distributedEnd of the insertion Begin of the deletion don't needEnd of the deletion to Begin of the deletion do this manually.End of the deletion

**Acceptance criteria**

* Begin of the insertionWe allow to set a fixed amount on a budget without planning material and labor costs. This allows for an easier allocation of money. For example on the top-level budget we do not plan explicit labor, but instead we just assign a lump sum of money.

* We can define relations between a project's budget with other budgets from the project hierarchy.

* Top-down approach: The parent budget has money in it and money is taken out of that parent's budget and allocated into the child budget.
_This can be used when we know the budget for the entire project hierarchy in advance and want to distribute money to its sub-projects._

* Bottom-up approach: The parent does not have any money allocated to itself. Instead the money that is "in" the parent budget is the calculated sum of the children's planned budgets. 
_This can be used when we know the budgets for each individual sub-project but do not know the overall budget._

* Those approaches can also be combined. (_TBD: Add a screenshot that visualizes this_)

* End of the insertion In the project lists there are additional columns:

* `Budget`

* `Total budget` (including sub projects)

* `Costs`

* `Total costs` (including sub projects)

* `Percentage complete`

* `Total percentage complete` (including sub projects) Begin of the deletion

* `Work`

* `Total work`

* `Remaining work`

* `Total remaning work` End of the deletion


**Out of scope**

* New permissions

* Sub totals in the project lists Begin of the deletion

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> For <mention class="mention" data-id="65732" data-type="work_package" data-text="##65732">##65732</mention>  , we need to show information about , among others, budgets inside the portfolio/program. Right now, budgets are isolated inside projects, so we need to aggregate information about them.
> e.g.,:
> \- Inside a program, aggregate spent budget vs total budgetEnd of the deletion