Originally published February 24, 2014
Perhaps those of you who follow me on some fairly regular basis have noticed that postings are a bit erratic of late. There is a reason for that. I am what is known as an accountant.
Sounds boring, I know. However of all the professions in the world we may have the most immediate experience of time warp. We travel in time every day. Let me explain.
During the last portion of any year, say from around July or August to around November (or December-January if things aren’t going exactly right) we are working on things called budgets. That is where we look in a crystal ball, tally up some history, and attempt to predict with reasonable accuracy what should be expected of the next operational year. We often have a lot of help. Sometimes this exercise is for a business; sometimes it is for a piece of real estate. It is always an exercise that requires a little science, a little logic, some number artistry, and a hope and a prayer. Keep in mind the whole time this is going on our mind is in the next year; not the days and months the rest of the world is living in.
Once we manage to navigate that exercise we get to start the “look back” part of our lives. Suddenly instead of looking ahead a year, we must turn about and look at the year just past (without suffering whiplash). This means we have to review the prior year, tally up all of the relevant information, prepare financial statements for all those people who wanted them on January 1 of the current year, and still try to function in something resembling “current time.” I have been known to date my checks not just a year behind but two (such as 2012 rather than 2014) because my head is still in reverse. Or is that reverse of reverse? This exercise generally takes until April or May (perhaps a bit longer) of each year.
Ah, you say, so there is a month or two when you live in the present! Actually, no. While all of this “What year is it anyway?” is going on we are completely afloat regarding what month it is. You see, during the first part of any month we are working on financial stuff for the past month and during the end of the month we are working on stuff for the next month and I’m not at all certain that there is anything relevant to the current month except, perhaps, money in the immediate process of coming and going. A process that demands you actually look at a calendar so that you date such coming and going appropriately. Deep breath.
In any case, pardon me if I am a bit lax in my musings just now. I will try to communicate with the world as-it-is from time to time. Meanwhile, 2013 is calling.
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