Now admitting that the device of money accounting makes possible more exact estimates of the consequences of many acts than is otherwise possible, and that accordingly the use of money and accounting may work a triumph for the application of intelligence in daily affairs, yet there exists a difference in kind between business calculation of profit and loss and deliberation upon what purposes to form. Some of these differences are inherent and insuperable. Others of them are due to the nature of present business conducted for pecuniary profit, and would disappear if business were conducted primarily for service of needs. But it is important to see _how_ in the latter case the assimilation of business accounting and normal deliberation would occur. For it would not consist in making deliberation identical with calculation of loss and gain; it would proceed in the opposite direction. It would make accounting and auditing a subordinate factor in discovering the meaning of present activity. Calculation would be a means of stating future results more exactly and objectively and thus of making action more humane. Its function would be that of statistics in all social science. But first as to the inherent difference between deliberation regarding business profit and loss and deliberation about ordinary conduct. The distinction between wide and narrow use of reason has already been noted. The latter holds a fixed end in view and deliberates only upon means of reaching it. The former regards the end-in-view in deliberation as tentative and permits, nay encourages the coming into view of consequences which will transform it and create a new purpose and plan. Now business calculation is obviously of the kind where the end is taken for granted and does not enter into deliberation. It resembles the case in which a man has already made his final decision, say to take a walk, and deliberates only upon what walk to take. His end-in-view already exists; it is not questioned. The question is as to comparative advantages of this tramp or that. Deliberation is not free but occurs within the limits of a decision reached by some prior deliberation or else fixed by unthinking routine. Suppose, however, that a man's question is not which path to walk upon, but whether to walk or to stay with a friend whom continued confinement has rendered peevish and uninteresting as a companion. The utilitarian theory demands that in the latter case the two alternatives still be of the same kind, alike in quality, that their only difference be a quantitative one, of plus or minus in pleasure. This assumption that all desires and dispositions, all habits and impulses, are the same in quality is equivalent to the assertion that no real or significant conflict among them is possible; and hence there is no need of discovering an object and an activity which will bring them into unity. It asserts by implication that there