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One doctor, who followed this program to get a handle on where a consistently unaccounted-for 20 percent of his income disappeared, discovered that he had a real penchant for buying shoes.  He had golf shoes, tennis shoes, running shoes, boating shoes, walking shoes, hiking shoes and climbing shoes, as well as cross-country-ski shoes, downhill-ski boots and after-ski boots.  Just having a category for shoes helped him find some of that missing income – and the fact the he rarely wore anything but comfortable around-the-house shoes.

Your Money or Your Life, Joe Dominguez and Vicki Robin, page 84