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I won't give up my DVR or my HD cable channels. Since this is my main source of entertainment, I feel it fits my budget. I rarely go to the movies, rent dvds or go out to dinner.
Another vote for food here. And I'm not talking about radioactive zapped versus organic, I'm talking about going on ramen noodles all day and other "penny-wise, pounds foolish" approach to subsistence expenses. You won't see me skimp meals, cutting down on lean meats and or pricier items like fish or steak. If you have to cut down on your own health investment so you can pay the mortgage and the car note, you missed the point of life entirely. FAIL on life, that's gotta hurt.
This is going to sound counterintuitive but, vacations. When we were working (retired now) we always took at least one "away" week every year and usually 2 weeks. We just felt it was necessary to relax and unwind where we would not be tempted to sneak into the office, or make a few calls to customers. However, we always watched our pennies when on vacation, clip coupons for hotels, know which town, or part of town to buy cheap gas, that kind of thing.
Even though we can afford to stay in any hotel we like we generally stay in a Super 8, TravelLodge or something like that.
Heck I go skiing every year with friends and even though that is a bit pricey vacation I do it a bit on the cheap; group travel, I usually carry carrots and trail mix to have for lunch (on slope meals are spendy) and often eat my evening meals in the condo.
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Food is another one as several others have mentioned.
For me it is education...generally I am frugal but I turn into George Steinbrenner when it comes to GMAT prep courses, etc.
I have been frugal on medical expenses just because there are doctors out there who want you to come to their office when I already that I need refill. Why should I throw away my money and pay the co-pay?
Depends on the type of edcucation. If I can't make a profit of it, its useless.
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