The easiest place to start is listing of fixed expenses: rent or mortgage, utilities, phone, cable - all the things that are regular and recurring expenses and vital to day-to-day living. The list will also show the variable and nonrecurring expenses, such as entertainment, casting out, recreational shopping - the expenses that are discretionary, not necessarily required, but pleasant. Then go to other side. List all the income from all sources - employment, interim support (including child support), investments, and rental income.