I can set the reserves and defend the number now, on the clear cases. But the messy claims, the ones where the liability could be small or could be enormous and no one really knows, still keep me up. I sign off, and then lie awake wondering if I set aside far too little or far too much.
More people experience this than they realize.
You can set reserves now, but the judgment calls on uncertain liabilities still unsettle you.
If this sounds familiar, the Library can help you find the bigger picture.