On the Importance of Accounting for Oneself

When I left the Soviet Socialist Republic of South Yorkshire at eighteen — tender, earnest and armed with a suitcase full of ambition and socks — I went to Manchester to study drama. Three years of Chekhov, Gorky, tragedy, comedy, and the occasional play that wasn’t an act of national endurance. I thought I was embarking on a life of art. I didn’t realise I was also embarking on a life of accounts. Yet here I am, decades later, still keeping ledgers. Not metaphorical ones — actual, black-and-red, hard-backed ledgers. Bought annually, with all the quiet ceremony of a religious observance, from the sort of stationer that also sells brown string and those pens you have to lick. We had a marvellous tutor at drama school called John McGregor — an actor who’d once played Cornwall in Lear and had the receipts to prove it. He taught us on Friday mornings, not about Ibsen or inner truth, but about the tax-deductible nature of fake beards. It was John who first explained that keeping track of ...