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Originally Posted by Bookie
Housing and insurance, in that order. I'm tempted to toss taxes into the ring, but that's not exactly something I "spend money on." 
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I treat taxes like an expense, because there are ways to increase and decrease my tax liability.
I spend:
25% - taxes
15% - car (payment, insurance & gas)
13% - retirement funds (401k & Roth)
5% - rent