From our earnings we have X$ going to retirement savings plans, x$ to pay for expenses/bills, X$ for food/entertainment, some goes to charity and some goes to quilting and DH's interests. I do not set a fixed limit on what I buy. When money is tight then I cut way back and with all the stuff I do have, I keep myself in stitches for a while without spending any additional money. If I were to look at every receipt and had to justify to myself why I bought it or chastise myself for spending that money, I think I would start visiting the liquor store instead. My hobby is my sanity - it gives me joy. The books on cost will never balance and they don't need to.