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In this tutorial, the focus is on creating a list of expenses using an expenses class attached to a state object, rather than just using a state array. This approach is intended to simplify the process of loading and saving expenses seamlessly. The tutorial begins by defining what constitutes an expense, which includes three key components: the name of the expense, its classification as either business or personal, and its cost as a double value. Initially, these attributes will be represented using a new expense item struct, which will be placed in a new Swift file named "ExpenseItem.swift." The tutorial suggests that additional features may be added later.