Starting plans for future expenses from zero, rather than from the pre-existing plan, to avoid the Sunk Cost Bias.
Zero-Based Budgeting is a financial technique that avoids the sunk-cost bias. Rather than plan your future expenditures starting from what the pre-existing plan said, you start from zero.
Everything you had previously committed to needs to be re-committed to if it's truly still worth it.
This can (and should) also be done with goals and planned usage of time. Just because you were going to do something doesn’t mean it is necessarily the best thing to do still.
This is also one of the claimed benefits of Bullet Migrating of tasks in the Bullet Journaling