Use category scope instead of condition on kind on Tag

app/controllers/budgets/investments_controller.rb

@@ -118,7 +118,7 @@ module Budgets
       end
 
       def load_categories
-        @categories = ActsAsTaggableOn::Tag.where("kind = 'category'").order(:name)
+        @categories = ActsAsTaggableOn::Tag.category.order(:name)
       end
 
       def tag_cloud