chore: move section in upgrading.md (#12942)

## Description

#12771 (comment)

### Author Checklist

*All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow up issues.*

I have...

- [ ] included the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] added `!` to the type prefix if API or client breaking change
- [ ] targeted the correct branch (see [PR Targeting](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#pr-targeting))
- [ ] provided a link to the relevant issue or specification
- [ ] followed the guidelines for [building modules](https://github.com/cosmos/cosmos-sdk/blob/main/docs/building-modules)
- [ ] included the necessary unit and integration [tests](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#testing)
- [ ] added a changelog entry to `CHANGELOG.md`
- [ ] included comments for [documenting Go code](https://blog.golang.org/godoc)
- [ ] updated the relevant documentation or specification
- [ ] reviewed "Files changed" and left comments if necessary
- [ ] confirmed all CI checks have passed

### Reviewers Checklist

*All items are required. Please add a note if the item is not applicable and please add
your handle next to the items reviewed if you only reviewed selected items.*

I have...

- [ ] confirmed the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] confirmed `!` in the type prefix if API or client breaking change
- [ ] confirmed all author checklist items have been addressed 
- [ ] reviewed state machine logic
- [ ] reviewed API design and naming
- [ ] reviewed documentation is accurate
- [ ] reviewed tests and test coverage
- [ ] manually tested (if applicable)

UPGRADING.md

@@ -12,8 +12,6 @@ Remove `RandomizedParams` from `AppModuleSimulation` interface. Previously, it u
 
 Remove `Querier`, `Route` and `LegacyQuerier` from the app module interface. This removes and fully deprecates all legacy queriers. All modules no longer support the REST API previously known as the LCD, and the `sdk.Msg#Route` method won't be used anymore.
 
-
-
 ### SimApp
 
 SimApp's `app.go` is using App Wiring, the dependency injection framework of the Cosmos SDK.
@@ -30,6 +28,18 @@ The constructor, `NewSimApp` has been simplified:
 `simapp.MakeTestEncodingConfig()` was deprecated and has been removed. Instead you can use the `TestEncodingConfig` from the `types/module/testutil` package.
 This means you can replace your usage of `simapp.MakeTestEncodingConfig` in tests to `moduletestutil.MakeTestEncodingConfig`, which takes a series of relevant `AppModuleBasic` as input (the module being tested and any potential dependencies).
 
+### `x/gov`
+
+#### Minimum Proposal Deposit At Time of Submission
+
+The `gov` module has been updated to support a minimum proposal deposit at submission time. It is determined by a new
+parameter called `MinInitialDepositRatio`. When multiplied by the existing `MinDeposit` parameter, it produces
+the necessary proportion of coins needed at the proposal submission time. The motivation for this change is to prevent proposal spamming.
+
+By default, the new `MinInitialDepositRatio` parameter is set to zero during migration. The value of zero signifies that this 
+feature is disabled. If chains wish to utilize the minimum proposal deposits at time of submission, the migration logic needs to be 
+modified to set the new parameter to the desired value.
+
 ## [v0.46.x](https://github.com/cosmos/cosmos-sdk/releases/tag/v0.46.0)
 
 ### Client Changes
@@ -44,16 +54,6 @@ In order to submit a proposal with `submit-proposal` you now need to pass a `pro
 You can still use the old way by using `submit-legacy-proposal`. This is not recommended.
 More information can be found in the gov module [client documentation](https://docs.cosmos.network/v0.46/modules/gov/07_client.html).
 
-#### Minimum Proposal Deposit At Time of Submission
-
-The `gov` module has been updated to support a minimum proposal deposit at submission time. It is determined by a new
-parameter called `MinInitialDepositRatio`. When multiplied by the existing `MinDeposit` parameter, it produces
-the necessary proportion of coins needed at the proposal submission time. The motivation for this change is to prevent proposal spamming.
-
-By default, the new `MinInitialDepositRatio` parameter is set to zero during migration. The value of zero signifies that this 
-feature is disabled. If chains wish to utilize the minimum proposal deposits at time of submission, the migration logic needs to be 
-modified to set the new parameter to the desired value.
-
 ### Keyring
 
 The keyring has been refactored in v0.46.
@@ -130,5 +130,5 @@ mistakes.
 
 ### Modules
 
-- The `x/param` module has been depreacted in favour of each module housing and providing way to modify their parameters. Each module that has parameters that are changable during runtime have an authority, the authority can be a module or user account. The Cosmos-SDK team recommends migrating modules away from using the param module. An example of how this could look like can be found [here](https://github.com/cosmos/cosmos-sdk/pull/12363). 
-  - The Param module will be maintained until April 18, 2022. At this point the module will reach end of life and be removed from the Cosmos SDK.
+* The `x/param` module has been depreacted in favour of each module housing and providing way to modify their parameters. Each module that has parameters that are changable during runtime have an authority, the authority can be a module or user account. The Cosmos-SDK team recommends migrating modules away from using the param module. An example of how this could look like can be found [here](https://github.com/cosmos/cosmos-sdk/pull/12363). 
+    * The Param module will be maintained until April 18, 2022. At this point the module will reach end of life and be removed from the Cosmos SDK.