budget cell membership criterion base category list is not the same as budget line variation base category list, some base categories are used for budget line, some are used for budget cells. As it's currently impossible to have the same base category for both line and cell level, we can say that the cell level membership base categories are the line variation base categories that are not alreay line membership base categories

git-svn-id: https://svn.erp5.org/repos/public/erp5/trunk@37245 20353a03-c40f-0410-a6d1-a30d3c3de9de