1. what does this statement mean in accounting

"Remember, we are creating reality. We do not have to be constrained by the everyday way of thinking - it is just a way of thinking, can't you see? As ordinary people, we arbitrarily combine, and define, and add, and subtract things from our picture of reality. As professional people, we arbitrarily combine, and define, and add, and subtract things, in a different way to the everyday way: that is what differentiates us.

2. How are buildings measured in accounting