A column label is not a sentence, and does not need to be strictly grammatical.

It does matter, however, whothe intended audience is. If it is for yourelf alone, then it can be as informal as you like, provided it is clear to you. If it is for a client or a boss, it need ti seem professional.

The labels "amount overspent" and "amount overearned" seem quite acceptable to me. Another option would be "Excess spending" and "Excess esarnings" There are many other ways in which these concept could be expressed.

It might be a good idea to include a note defining the meaning of entries in each of these columns in more detail that a heading can do.

A column label is not a sentence, and does not need to be strictly grammatical.

It does matter, however, who the intended audience is. If it is for yourself alone, then it can be as informal as you like, provided it is clear to you. If it is for a client or a boss, it need ti seem professional.

The labels "amount overspent" and "amount overearned" seem quite acceptable to me. Another option would be "Excess spending" and "Excess earnings" There are many other ways in which these concept could be expressed.

It might be a good idea to include a note defining the meaning of entries in each of these columns in more detail that a heading can do.