app/views/subcategories/_subcategories.html.erb
<ul>
<% category.subcategories.each do |category| %>
<li>
<%= category.name %>
<%= link_to '+', new_category_subcategory_path(category_id: category.id) %>
<% if category.subcategories.count > 0 %>
<%= render 'subcategories/subcategories', category: category %>
<% end %>
</li>
<% end %>
</ul>