LCFS - Create backend data table for compliance reporting calculation titled 'Energy Effectiveness Ratios (EERs)- Jet Category'

**Description:**
Create data tables to store the values needed to calculate formulas used in the compliance reporting feature of the LCFS portal. The two formulas used are:

**Compliance units**


**Target carbon intensity**


This data table created for compliance reporting calculations should be entitled 'Energy Effectiveness Ratios (EERs)- Jet Category'

The data table should include the following column titles:

- Fuel type | End use | EER

The following inputs should be included in the rows:
- Electricity | Any | 2.5
- All other fuels | Any | 1.0

Purpose and Benefit to User:

This table is part of a feature that enables the calculations needed in compliance reporting. The Energy Effectiveness Ratio (EER) is a measurement of efficiency which compares the useful work output of an engine running on a low carbon fuel (e.g., renewable diesel) to the engine output of the base fuel (e.g., fossil derived diesel) it is displacing.

More information about EERs can be found in the LCFS Technical Requirements Intentions Paper: https://www2.gov.bc.ca/assets/gov/farming-natural-resources-and-industry/electricity-alternative-energy/transportation/renewable-low-carbon-fuels/technical_regulation_intentions_paper_jan2023.pdf

**Acceptance Criteria:**

- [ ] Given I am a , When I am , then
- [ ] Given I am a , When I am , then

**Development Checklist:**
- [ ] A
- [ ] B
- [ ] C

**Notes:**

No file, test, or entry point is named in the issue. Start by locating the LCFS backend data-model or migration setup, then review how existing compliance-reporting tables are defined and seeded. Done means a table titled “Energy Effectiveness Ratios (EERs)- Jet Category” stores the specified Fuel type, End use, and EER rows.

Written by the indexing model from the issue text.