We prove an analogue of the Approximation Theorem of L^2-Betti numbers by
Betti numbers for arbitrary coefficient fields and virtually torsionfree
amenable groups. The limit of Betti numbers is identified as the dimension of
some module over the Ore localization of the group ring.
We introduce notions of finiteness obstruction, Euler characteristic,
L^2-Euler characteristic, and M\"obius inversion for wide classes of
categories. The finiteness obstruction of a category \Gamma of type (FP) is a
class in the projective class group K_0(R\Gamma); the Euler characteristic and
L^2-Euler characteristic are respectively its R\Gamma-rank and L^2-rank. We
also extend the second author's K-theoretic M\"obius inversion from finite
categories to quasi-finite categories.