Using the previous example, if you can predict the line item expenses of the New Customer Acquisition project in your Trade show 1 program, you can finalize those line items to roll them up into Trade show 1's expenses. Then, add additional line item expenses to Tradeshow 1 if necessary and finalize them to roll expenses for Trade show 1 up to the parent plan, New Product Launch. Starting from the bottom-most level, continue to add expenses to projects, programs, and plans until the parent plan accounts for all necessary allocations.