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If budget has no included budgets "Plan" is filled manually. If budgets are included, then "Plan" is calculated from plans of included budgets and the field becomes read only.
Fact field is read only and is calculated automatically with transactions with "Fact" status that correspond to budgets conditions (period, direction, department etc.).
Planned transactions checkbox
You can display planned transactions in budgets to use them instead of budgets.
For example, you can make 3 budget cards in the budget card on the development department:
salary - 100 dollars
server - 20 dollars
advertising - 10 dollars
And vice versa, you can display planned transactions instead of 3 embedded cards (in case you have planned transactions).