See Joel, what you do in this instance is put that originally budgeted $60 into a Future Purchases Account. Since the $268.47 so far exceeded the $60 plan, the $60 is actually unused funds, and can be applied to additional whiskey purchases at a later date, as long as you do so within 48 hrs. In addition, the 10% savings you realized ($27--nice job of rounding UP, by the way. But, I always round up to the nearest $10 increment. So, really it should be $30...) can also be applied to your Future Purchases Account. Therefore in the end, you accumulated $87 ($90 if it were me...) of free money for future bourbon purchases!!! Voila!, you now have the extra cash available to indeed pick up that bottle of 2012 PHC today that you couldn't afford yesterday!! You actually are paying yourself by spending more!!! It's a no-brainer in my book.
I know this may sound complicated to the recently diagnosed Whiskirexia Nervosans, but this is just general basic Whiskey Accounting Principles 101.
We'll be getting more advanced as we discuss the WET (Washington Excessive Tax) deduction. I'll expand on this later, but basically you get to deduct the excessive tax rate you would have payed had you purchased your whiskey in Washington, from the amount you claim you spent to your wife. In a nutshell, in your example above, The WET deduction would allow you to legally claim an expenditure of ~$189 to your wife, instead of the $268.47. And, (heres the good part!) the deduction can be fully deposited into your Future Purchases Account!!
Joe, you are a genius. Unfortunately, my wife is an accountant and I think the two might cancel each other out. I may still print your post for future expenditure justification. Even if she remains unmoved, it wouldn't be the first time I got, "The Talk."
"A person is smart. People are dumb, panicky, dangerous animals and you know it."