breaking even

you see the list,
hand written on the desk
of your retired friend.
a line drawn
through two columns,
at the top,
the word in,
and to the right, out.
each is underlined with a
quick slash
of an ink pen.
water, gas, electric.
insurance,
food, mortgage,
phone, cable, and then
the word
miscellaneous
is written at the bottom
of the right side.
on the left under
in, is one number, to the penny.
at the end, the subtraction
is made.
then an adjustment
to the miscellaneous
number, crossed out
and lowered which
makes it a break even
life.