The modern era has illustrated the incredible power of focusing on efficiency against a single monetary unit of economic value on a balance sheet, but it also showed the need to embrace alternative units of value that better connect to and incentivize policy, strategy, the well-being of humans, and other intangibles. In the era of AI-driven optimization, representing non-economic units of value become even more imperative for algorithms to work effectively. Normative accounting provides a practical framework for a balance sheet that can represent the diverse value drivers in a modern organization.