Budget points can be practically any, but as a rule they are divided on two main parts: 'Income" and "Expenses", that's why the most common term is "Income and Expenses Budget".

The detailing of the budget points can be up to 5-10 levels. The more detailing are the points the more detailing can be the analysis in future. Just as data protection cost should not exceed the data cost, while forming the points of the budget you should remember that the level of detailing should be compatible to the turnover of each point.