Seventy-year-old retired accountant Xue Jinghua is suddenly hospitalized with a heart condition. At the brink between life and death, she sees her children's true attitudes toward money and their responsibility to care for her. She brings out an old ledger in which she has recorded years of family transactions, setting the record straight on every financial contribution and act of companionship from the past. Faced with her children's obsession with real estate and inheritance, Xue Jinghua insists on her right to decide how she will spend her retirement, settles old family debts, and guides her children toward confronting their individual responsibilities. As the facts come to light one by one, the family reflects and grows, eventually understanding that family bonds are not about material exchanges, but about genuine companionship. Xue Jinghua also begins a peaceful and fulfilling new chapter of her own in her later years.