Bug 23195: Always count shipping costs as 'spent'

Bug 23195: Always count shipping costs as 'spent'

As shipping costs are created when an invoice is created, and creation
of an invoice implies that items have been received, the shipment costs
are always assumed to be 'spent'

This logic is true in GetBudgetSpent/GetBudgetOrdered, however, GetBudgetHierarchy
treats open invoices shipping costs as 'ordered' and closed invoice shipping costs
as 'spent'

This leads to inconsistencies in acqui-home vs spent.pl and ordered.pl

To test:
 1 - Find a vendor
 2 - Click 'Receive shipments'
 3 - Create a new invoice with a shipping cost on budget A
 4 - Repeate and create a new invoice with a shipping cost on budget B
 5 - Close the second invoice
 6 - View acquisitions ome
 7 - Note budget A includes the shipping under ordered
 8 - Note budget B includes the shipping under spent
 9 - Click the 'ordered' column on budget A - no shipping is listed on ordered page
10 - Click the spent column on budget A - the shipping is listed here
11 - Apply patch
12 - Both budgets list the shipping as 'spent'
13 - Both 'spent' pages include the shipping
14 - Neither 'ordered' page includes shipping

Signed-off-by: Séverine QUEUNE <severine.queune@bulac.fr>
Signed-off-by: Katrin Fischer <katrin.fischer.83@web.de>
Signed-off-by: Jonathan Druart <jonathan.druart@bugs.koha-community.org>