Don't Sweat The Small Stuff 

DM: The trip to Brushmoor will take seven days on horseback.

Player 1: Does everyone have enough rations? Because I'm not giving any of you rations this time.

*players check their character sheets*

Player 2: I need to buy some rations.

Player 3: Me too.

Player 4: I bought a bunch of rations last time. Got 11 rations on my sheet.

DM: Did you remove five days worth of rations for your trip to Everwood?

Player 4: Oh, right. *erases* Yeah I need to buy rations. How much are they, again?

Player 1: Five silver pieces.

Player 2: I'll buy ten rations. I'll pay with... 2 gold pieces, 21 silver pieces, and 8 copper pieces.

DM: That... doesn't add up to five gold pieces. Ten rations costs 5 gold pieces.

Player 2: Oh, right. 80 copper pieces. Aw crap, but I only have 54 copper pieces. Can someone spot me some copper? I don't want to break my platinum pieces on rations.

Player 3: Did we buy food for the horses?

Player 4: Whatever, I'll buy 50 days worth of horse food. It costs practically nothing, anyway.

Player 3: Yeah, but horse food weighs a ton. Can they even carry that much food without going into heavy load?

Player 2: Well my character only weighs 110 lb.

Player 3: Did you factor in your gear?

Are you bored yet? I bet those players are -- as well as the Dungeon Master. Record-keeping can bog your game down to a crawl and lose your players' interest -- but only if you allow it to.

Before players are about to invest time and energy into mundane issues that the characters are forced to deal with, you, as the DM, have to ask yourself, "Will this add to our enjoyment of the game? Is there a good reason for not glossing over this, other than maintaining absolute control over everything?"
 

Is it fun to erase a ration from a character sheet and recalculate the amount of weight the character carries every in-game day? How about to work out the math to pay for every single inn stay and meal? Do players get excited at the opportunity to roleplay a shopping trip every time they need to stock up on basic supplies?

In most instances, the answer to these questions is "no." Sometimes, however, there is a good reason to not gloss over such things: perhaps the characters are traveling through a desert, and they must keep careful stock of their supplies and of overburdening their mounts; maybe you want to call attention to an inn's outrageously high -- or suspiciously low -- prices; perchance there's an important NPC to be met at the market. But these should be the exceptions, not the rules.

So if you can't justify spending time on the trivial, then why not let those things slide? Don't fuss with expenses that amount to pittances relative to the character's wealth. Don't fuss about the weight of carried gear unless a character is close to his carrying capacity (this can be checked between game sessions instead of during precious game time). And don't make players roleplay through mundane, routine events (like dealing with faceless NPCs, setting up camp, or toiletry), except to further either the plot or the game's entertainment value.

Don't sweat the small stuff. Focus on what's important, on what's entertaining. 

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