First know that the upgrade is $9.99. Before I buy it Im going to see if it works on my iPad and will sync across. For that price it certainly should.
That aside, if you have budgets, for example you use a "jar" or "envelope system but dont want to be 100% cash or have 5 or 6 savings accounts to divvied you cash into, you can customize the categories to suite your budgets and even have sub categories. Example : NECESSITIES as a parent category and sub categories of clothes, gas, and groceries. And you can choose icons and color code each category and subcategory. This is important to me. I buy everything on one credit to earn my bonus points but I keep my purchases to particular % of my total income in each parent category. So with this app recording my receipts I can see my spending. The reports are useful if you have your categories set up clearly. Reports only report on one account at a time which is the only draw back. If you use multiple cards and cash and want to see the bigger picture you really cannot.
Cleopatra peanut about Receipts - Expense Tracker