We tend to our accounts in the dead of winter
as each year ends: what we hoped for
and what we’ve lost, who did what to us
and whom we did what to in return.
We do the same in tax season: what we paid
or wrote off, what we gained.
Now that spring moves us out in the daylight,
we calculate again: what survived
the winter, what we’ll rake to cart away,
where new growth hides to surprise us,
what will thrive in the warmth, what we must plant
to fill the barren places.