| Show FORGET AND FORGIVE By LEONARD A A. BARRETT DARRETT In estimating profits and losses at atthe atthe atthe the end of the year a business con con- Lem ern charges off certain Items to toan toan toan an account known as obsolescence A manufacturing concern deducts a certain per cent of the cost price of its machinery from the gross profits for the year In a given number of years the entire cost of the equipment is thus paid for This charge charce oft off to obsolescence Is justified on the ground that a machine depreciates In value year by year In other words the amount of the charge oft off Is forgotten It no longer figures figures figures fig fig- ures In the firms firm's financial state state- ments Another account to which other items are charged Is the profit and loss account These items are accounts When payment payment pay pay- ment has been proved definitely Impossible Impossible Impossible Im Im- possible the account is not carried forward as an asset into the new year In brief the account is s for for- given obsolescence accounts obsolescence The two accounts and profit and loss meaning forgotten forgotten for for- gotten and forgiven forgiven are are perhaps su suggestive of the attitude many of the readers of this article might take profitably as they celebrate an anniversary occasion Such occasions give to us the advantage ad vantage of making a new start o of wiping the slate clean and beginning over again Such anniversaries may maybe maybe maybe be ones one's birthday wedding day or orthe orthe orthe the close of the calendar year Getting Getting Get Get- Getting ting a fresh start has a great psychological psychological psychological effect It requires a certain certaro taro tain amount of courage but those who have made the venture testify to its merits This element o of courage is needed In meeting the very same principles which In industry faces at the close of its calendar year The courage to forget an anthe and the courage to forgive Nothing Is gained b by our taking with us Into the future the regrets or grief griff caused by past mistakes The onI only thing we need to remember Is to avoid as far as possible repeating re re- pealing the same mistake In an address before a representative representative group of business men li liNew In New York Mr du Pont Pon said What has been done wisely or unwisely Is behind us Let Let us UI leave it there It i is II no time for pos post mortems Just so errors so-errors errors of Judgment judgment Judg judge judgement ment and all aU other mistakes should be charged off oU It may seem easier easle to forget than to forgive To er erIs err erris Is 15 human to forgive divine It i ia Is Isa isa a great thing to have a heart a as Emerson said in which there 1 is II IIno no room to hold the memory of a wrong Forgiveness is 11 a challenge more to the heart than to the mind It is always an act of the will wUl Th The spirit of hatred and revenge Is II a serious liability never an asset I It ItIs ItIs is not difficult to forgive those w we love If U we hope to be forgiven we should howd be willing to forgive Lay aside the weights which s so easily beset us UI and run with patience pa pa- tience the race before us Charge oft off the things thing unwisely unwisely- said sald or don done Forget Foret and forgive I O C Western Newspaper l Union moD |
