Even though we're more than a month into the new year, it's still not too late to develop a supply spending budget! I spent my first year as a registered business spending here and there without much of a plan. I suppose that's fine if you're just starting out while you get a feel for things, but if you've been growing, watching your spending will really help to increase your profit. I have developed a worksheet in Excel that will track your spending in 2010 by category so that you can easily determine your budget for 2011. Take a look! You can download it from Scribd. Be sure to start on the 2010 spending tab. I'll be happy to answer any questions you may have.