Spending records are used to create spending plans. A spending plan is essentially a list of all goods and services to buy in a given month. Members regularly review their spending plans and assess whether items and amounts in the plan are reasonable. The spending plan puts the member's needs ahead of the creditors and should not cause one to incur unsecured debt. Spending plans should include categories for income and debt repayment. Unless one is having trouble meeting very basic needs, it should also include a category for savings.