1) The age of the article isn't particularly relevant, because it's talking about decades long trends. 2) No, he's responding to / explaining Jacobin's use of

1) The age of the article isn't particularly relevant, because it's talking about decades long trends. 2) No, he's responding to / explaining Jacobin's use of "Accounting Magic". 3) Are you saying that it isn't appropriate to attempt to account for the degradation of our infrastructure due to time? I don't really think you're expressing an actual thought here. 4) In what sense? It seems pretty straightforward to me. 5) Sure, but let's not stop at accountants. All in all, your criticism isn't actually saying anything. I still have no idea what exactly you find objectionable. You're only expressing derision for its own sake, I still have no idea what your stance is or even in what direction you disagree with Strong Town's conclusion. With what you've said, you could just as easily be a Communist or an Anarcho-Capitalist, because you haven't actually expressed anything, aside from a vague and unjustified distaste for Accounting.