A budget is the appropriate tool when the objective is to increase net worth by reducing expenses. The net worth statement shows assets minus liabilities at a point in time; it identifies the result but not the spending pattern that caused it. A current cash-flow statement records actual inflows and outflows, but the budget is the forward-looking control document used to set limits, redirect discretionary spending, and create planned savings. An expense report may list costs, but it does not necessarily connect those costs to income, goals, debt repayment, or savings targets. Deandra should analyze the client's budget to identify spending categories that can be reduced or eliminated and to quantify the effect on monthly surplus. In AFP planning, net worth improves when cash-flow surplus is consistently applied to debt reduction, saving, or investment. Study Guide focus: budgeting, net worth improvement, expense management, cash-flow planning, and implementation monitoring. The budget also creates the monitoring benchmark for whether the client actually changes spending behaviour after the meeting.