Whatever you take away, you need to be able to add in to your debits. Meaning you can't spend what you don't have. This is important because, as a manager in a healthcare setting, you need to be able to see the money your department has coming into your budget and watch what you are spending that money on. You need to look at your capital improvement fund, vs your general expenses, vs your wages vs your fixed expenses, etc. and make sure those do not exceed the amount you are bringing in so you stay in the positive side of thing