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Over my time using Rails I drifted in and out of using presenters. I don't know why though, they do make things a whole bunch easier and let the controller just get on with its job.
Did you consider writing tests for your presenter in this case?
I did briefly, although I haven't been focusing on testing enough as I should be lately. Is it normal practice to write presenter tests? I just assumed each presenter should have its own tests to ensure all the data is calculated and modified correctly.
I would normally write tests for a presenter if I was writing one, exactly as you put it, to ensure that the calculations are correct.
One other thing I was interested in, you used delegate to delegate methods on your presenter to the underlying @category but also defined the id, created_at and budget methods. Was there a reason for that?
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