Bug 14048: Add RefundLostItemFeeRule table and classes

Bug 14048: Add RefundLostItemFeeRule table and classes

This patch introduces new classes for handling refund lost item fee
rules. It introduces a new table for storing this rules.

It is designed so it is possible to define a global rule, and then
branch-specific ones. The specific is prefered if available.

This behaviour is fully tested by unit tests introduced by the following patches.

This cannot be tested on its own.

Sponsored-by: DoverNet
Sponsored-by: South-East Kansas Library System
Sponsored-by: SWITCH Library Consortium
Signed-off-by: Nick Clemens <nick@bywatersolutions.com>
Signed-off-by: Jason Robb <jrobb@sekls.org>
Signed-off-by: Jennifer Schmidt <jschmidt@switchinc.org>
Signed-off-by: Margaret Thrasher <p.thrasher@dover.nh.gov>
Signed-off-by: Jonathan Druart <jonathan.druart@bugs.koha-community.org>
Signed-off-by: Jesse Weaver <jweaver@bywatersolutions.com>