Discretionary Member Encumbrances

[Aaron Laws]

In my personal books, my wife and I have discretionary accounts that are
populated when we exercise or eat healthily. We then spend the money as we
like. The money never actually moves from our checking account until it's
spent. How should I be accounting for this in my books? For the two
transaction types: populating the discretionary account and spending money
from that discretionary account, how should they look? What type of account
should the discretionary account be? Thanks!