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In this tutorial, the focus is on creating a list of expenses using an expenses class attached to a list via an @State object, rather than using a simple @State array. This approach simplifies the loading and saving of expense data. An expense will include three attributes: the name of the expense, whether it is business or personal, and its cost as a double. Initially, a new struct named ExpenseItem will be created to represent this data. The demonstration involves creating a new Swift file called "ExpenseItem.swift" to house this struct, emphasizing that structuring the code in this manner lays the groundwork for future enhancements.