I’m taking Accounting 101.

I’ve also been playing around with those uh, I don’t remember what they’re called — I stole them from Pathfinder. Since I’m taking an accounting class, I want to call them assets, and I think I’m going to just go with that.

I forget which ones appeared in Pathfinder, the ones I’m working with are: gold, labor, goods, favor, magic, and rooms. Some of you probably just fell asleep.

In business and accounting, we talk about the liquidity of assets — how easily they can be turned into cash — and I was noticing something fun-slash-cool-slash-interesting about the assets as defined. Cash and land are most and least liquid, respectively. I’ve ordered them from least-to-most individually valuable.

Now, the four assets in between — labor, goods, favor, and magic — are inversely liquid according to their value. Put another way, magic is the most flexible asset after cash, and is valued very highly. Labor is least liquid after land/rooms, and its value is very low. Goods and favors are right in the middle.

Kind of random, but cool. To me anyway. And maybe to accountants.

Really, this is where the Wish Economy is going to be a thing. As in, I will account for the very real possibility of magical wishes within the game economy. Genies granting wishes and gods performing miracles will have fixed monetary values.

Why though? Why would I even do something like that?

I think because in a fantasy game, these kinds of things — genies granting wishes, and gods performing miracles among other things — are commonplace. They’re almost to be expected. I don’t think they should be the “game breakers.”

Right. So.

I’m also drawing inspiration from Lords of Waterdeep for how best to manipulate and spend said assets. Much of LoW revolves around the hiring and manipulating of adventurers in the pursuit of completing quests.

LoW also has you purchasing buildings and putting them to use.

I’m not sure yet, but I might almost be to the point where I can connect D&D to Settlers of Catan. Major construction projects like roads and settlements should have finite costs, easily defined in terms of these assets.

Maybe, this “magic” asset will prove to be the connection I need for Magic: the Gathering. It might even be “mana.” I’m trying not to get too excited.