Non-payout transactions for Owner Statements

Currently, any transaction added to an owner statement that is marked to be charged to the owner automatically affects the final payout calculation. This creates an issue for managers who have separate bank accounts for each property where expenses (like cleaning and maintenance) are paid directly from the property's account.

In these cases, the manager wants the transaction to appear on the statement for transparency and record-keeping, but since the money didn't come out of the manager's pocket, it should not be listed as an "expense due to manager" or affect the final payout numbers.

The request is to allow transactions to be added to the statement as "informational" or "non-payout" items, so they are visible to the owner but do not change the financial totals of the statement.