Plan items The items that comprise a plan come from several other applications in an instance, including Asset Management, Project Management, and Configuration Management. This enables you to budget your expenses for items across your IT infrastructure. Each item in the plan has an actual item cost and an account number. The actual item costs roll up to comprise the actual budgeted amounts of the budget plan for both capital and operating expenses, using the type of account code (capital or operating) associated with each item. You can further refine the costs of the items by specifying how many units to include in a single item, a unit cost, and the percentage of each unit that you want to include in the actual item cost. You can add product catalog items to budget items. See Product Catalog for more information. Expense type is determined by the Account selected on the budget item. A new type of budget items allows you to directly choose items from the Service catalog that are planned to be consumed.