import csv

def readBudget(filename):
  budget = {}
  with open(filename, newline='') as f:
    reader = csv.reader(f)
    next(reader)
    for line in reader:
      key = line[0]
      value = [int(line[1]), int(line[2])]
      budget[key] = value
      
  return budget

def overspent(budget):
  dict = {}
  for key in budget.keys():
    diff = budget[key][0] - budget[key][1]
    if diff < 0:
      dict[key] = diff
      
  return dict

def underspent(budget):
  dict = {}
  for key in budget.keys():
    diff = budget[key][0] - budget[key][1]
    if diff > 0:
      dict[key] = diff
      
  return dict

budgetDict = readBudget("heating.csv")
over = overspent(budgetDict)
under = underspent(budgetDict)