I drove myself crazy (and spent so much time) trying to separate categories. I finally just decided to figure out how much money we had to spend each month on *everything* (food, clothes, gifts, etc.). I subtracted our monthly set bills from our income, determined how much we had left to spend (after savings), and then had the amount. I decided really, I don't care where it is going! As long as I don't overspend it's good for us. I also try to withdraw that amount of cash from the bank. It makes it much easier to monitor how much we're spending.