Oddly Wired
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money

You spend money differently depending on where it comes from.

Mental accounting explains why you treat a $100 windfall differently than $100 from your salary.

You create internal budgets for different types of money. You are more likely to spend 'easy' money like tax refunds or gifts on luxuries. You treat money as fungible in theory, but in practice, you label it based on its origin.

Your brain tracks the source, not just the amount.

Where this comes from

Study
Thaler, 1985
What the check found
Thaler's 1985 paper, 'Mental Accounting and Consumer Choice,' is the recognized foundational text for this concept, which describes the systematic violation of the fungibility principle.
Confidence
Solid, with limits

Related

One of these every day, and every one names the study it came from. When a finding is contested, it says so.