Quoting%20commentary for Shabbat 299:13

א"ר יהודה אמר שמואל חשבונות של [מלך] ושל מה בכך מותר לחשבן בשבת תנ"ה חשבונות שעברו ושעתידין להיו' אסור לחשבן של) מלך

and past expenditure accounts<span class="x" onmousemove="('comment',' Rashi. Lit., 'what (cost) lies in this', Aliter: 'of no practical value'. Lit., 'of what is in it'. ');">²³</span> may be calculated on the Sabbath. It was taught likewise: One may not calculate past or future accounts,<span class="x" onmousemove="('comment',' I.e., I have expended or will have to expend so much or so much. ');">²⁴</span> [but accounts] of unimportance

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