Core insight: attention is a scarce, allocable resource—treat it like money. Most requests land on an executive’s desk without an explicit cost attached, so leaders under‑price their own attention and over-subsidize low-leverage work. Decision Cost Accounting is a compact, repeatable protocol you can adopt in minutes: require requesters to state the decision’s cognitive cost (minutes of executive attention), expected delta (value uplift or risk reduction), and the cheapest competent owner. The episode walks through three supporting moves: (1) a one‑line cost schema and a clipboardable template for requests and calendar invites; (2) a simple ROI rule that gates immediate escalation versus routing or scheduling; (3) two AI patterns that validate claimed costs, draft the minimal context packet, and auto-suggest alternative owners. You get exact wording to paste into scheduling links, scripts to train teams, and a one‑week pilot to shift discretionary attention toward high-return calls. CTA: subscribe. Stay agentic.