There are some softer cultural factors that are difficult to quantify as well.

Until you can quantify and qualify the PM actions, "good" and "bad" don't mean much.

Its hard to quantify or qualify until some resolution is seen such as a vaccine or numbers start to flatten.

This is a lot of money, which you need to quantify. 

I don’t understand how he quantifies that.

There are some levels where it is really high.In addition, if you were to really quantify where you want to be at the end of this mentorship, could you actually write down that target in words clearly?

One thing I find interesting, that is not quantifiable, is luck.

I’m not saying it’s the best (It’s difficult to quantify personal development), but, it has number that are difficult to beat.

So if I had to quantify how it helped it provided me with income I wouldn't otherwise have had.But he's 3 semester away, if he walks now what does his previous time and investment get him?

Much like simply using what can "qualify and quantify on a balance sheet."