In the first week of a new year I withdraw the cash I need for that year from my retirement assets by selling off positions thereby reducing the total value of my Retirement Assets accordingly. The cash received from those transactions I then account for as cash in my Regular Assets. Those results then is what I input into ESP and run the program to get recommended $ discretionary spend number for the year and all other related reports. Alternatively, I could just input the actual year end totals for the respective assets and create my reports on that basis.