The point of departure of SUM is simple: A single man with his small camera, carefully recording the activities of ordinary days, ordinary tasks and sheer routines from where he stands. We enter into a small intimate office-space in Copenhagen. From the safe surroundings of two elderly accountants performing their daily bookkeeping routines, we are oscillated out to similarly unspectacular scenes in Hanoi, Hamburg, Damascus and Narva in Estonia. We hear speaking voices, but the moving bodies, the exchange of goods, of gazes and positions is what layers into a sum of life.