L.B. and I were having coffee one morning when we were both still working at the University of Dayton, and were discussing as program directors the issues of putting together our annual budget requests. At some point we started talking about still feeling like kids in grown-up clothing, being entrusted with hundreds of thousands of dollars and control of other people's futures. Out of that conversation came this song, which became the first country song to earn us some attention as songwriters.