Over a lifetime, Total Income is always going to equal Total Spending. We show this balance sheet as the first report shown. Where there are minor differences between left and right sides of the ledger, it's due to rounding. But just because Total Income and Total Spending balance over a lifetime doesn't mean that they have to balance every particular year. If they did, you wouldn't see smooth discretionary spending (not smooth total spending), which is the goal of the program. An irregular pattern of saving and withdrawing (dissaving) of Regular Assets is used to accomplish this smooth year-over-year discretionary spending pattern.