During the year, I buy things I know my ds will need or like. Santa brings new socks, underwear, gloves, movie, book, M&Ms for his stocking. I buy clothes at the end of the season for the next year. I set a budget for the things he asks for which I split between Santa and us. I do not buy everything he asks for. We set a limit and a cut-off date because Santa has to plan what he needs for his sleigh. Can't add or delete at that point.