As a high school student studying Accounts, I remember preparing balance sheets and profit & loss statements, with the goal of ensuring they were balanced correctly. When that happened, I felt happy, satisfied, and relieved. But when it didn’t, I felt disappointed and frustrated.
The disappointment was not directed at the problem, as I understood that any out-of-balance condition indicated that I had done something wrong. Hence, the fault was self-directed. Often, the error occurred because an asset or an associated transaction was mistakenly classified as a liability, or vice versa. This critical error in assessment caused the undesirable outcome.
As companies reach the end of another year, it is common to do a fiscal assessment to evaluate their performance and to make decisions and adjustments for the future. Similarly, we tend to qualitatively assess our performance at the end of another year.
We may not judge ourselves by financial performance, but we assess our priorities and determine which relationships, endeavours, and acquisitions are worthwhile. It is the task of counting the cost.
However, merely counting the cost is not enough. It’s critical to assign the correct value to the things we are counting. Imagine the travesty of ignorantly assigning a meager value to a luxurious and desirable item. The results of our assessment determine what we consider valuable and what we consider a liability.
Jesus emphasized the importance of proper evaluation when He asked the question in Mark 8:36: “For what shall it profit a man, if he shall gain the whole world, and lose his own soul?”
While our assessments won’t be the same, it is vital to place greater value on what brings lasting peace, joy, and fulfillment. Here are principles that should guide us:
- Focus on endeavours and habits that will help acquire or improve your relationship with God.
- Prioritize strengthening key relationships (husband/wife, parent/child, sibling/sibling, friend/friend, mentor/mentee, etc.) over the acquisition of more and more stuff.
- Give attention to the activities that propel you to achieve your God-given purpose.
- Seek ways of positively impacting the lives of others so that they can achieve these same goals.
The proper evaluation of what is truly important goes a long way toward having a balanced and fulfilled life. Remember that labeling an asset as a liability, and vice versa, is a critical mistake you must avoid. Count the cost and count it accurately.