Cooler Heads

Jim Fritzen
2 min readDec 28, 2023

A place for respectful discussion — Issue One November 1, 2023

Photo by Hannah Busing on Unsplash

My Roots and Perspective

I am an accountant. My life is well “balanced”.

It started in high school when my guidance counselor insisted, I declare a major for my college applications. I was seventeen and didn’t know what I wanted to be when I grew up. To placate my well-intentioned counselor, I declared music as my major.

I am a self-taught guitar player. Music as a major didn’t last past my audition, so I needed to find something else to study.

I took an entry level accounting class. Accounts need to balance. It made sense to me. My accounting career started in 1976 and I retired in 2023.

It is from that foundation I am launching Cooler Heads.

Each issue will address a single topic.

Today’s Topic: Cause and Effect

The logic of accounting and the study of business taught me to look for the cause and effect of events. Most are simple.

Cause: Stubbing your toe — Effect: Pain

Let’s discuss where cause and effect are the same:

Cause: Hate — Effect: Hate

The causes for hate are many and the effect of hate is more hate. Specifically, I am not…

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Jim Fritzen

The Cost Guy, life observer and proudly apolitical seeking truth in a World that spins.