The document uses the metaphor of a bank that credits your account each day with 86,400 seconds (24 hours) to represent time. It states that daily any unused time is lost and does not carry over, so you must make the most of each present day without regard to the past or future. It encourages investing one's time to gain health, happiness and success. Finally, it stresses appreciating all times, from minutes to years, and treasuring time spent with friends.