Extract phases edition to a component

app/components/admin/budget_phases/phases_component.rb

@@ -0,0 +1,13 @@
+class Admin::BudgetPhases::PhasesComponent < ApplicationComponent
+  attr_reader :budget
+
+  def initialize(budget)
+    @budget = budget
+  end
+
+  private
+
+    def phases
+      budget.phases.order(:id)
+    end
+end