A bearing costing just twelve yuan leads Shen Zhiyuan, a college student studying accounting, to conclude that the annual maintenance fees for the village's water pumps are outrageously high. He strongly advocates canceling the year-round maintenance contract and switching to repairs only when something breaks. What they save is the immediate repair expense, but what they lose is the hidden protection of having a backup pump on standby and identifying potential hazards in advance. When multiple water pumps begin breaking down one after another, the entire village descends into chaos over the water supply. Only then do the villagers realize that accounting shouldn't be limited to the cost of visible spare parts.