Whilst I agree with the concept of an Emotional Bank Account, I disagree with Steven Covey on the rules of its operations being akin to those of commercial banks.
Your emotional bank account does not necessarily always work like your commercial bank account. Sometimes it may but not necessarily always.
... if you have an emotional bank account, you can withdraw even more than your deposits. Debits do not need to necessarily match the credits.
... the Giver does not necessarily always evaluate how much it has received and allow only a part then to be withdrawn from their account. Ask your mother. Ask your banker !
... sometimes, despite having a strong balance, withdrawals are not necessarily always possible. A commercial bank always honours credits. Ask some partners or spouses who sadly felt betrayed and deceived by partners despite having made serious investments.
... the creditor and debtor both partners are both beneficiaries in the emotional bank account. Both benefit irrespective of the nature of the transaction. There is no customer relationship of service in emotional bank accounts. Both are receivers of benefits.
... sometimes giving creates its own joy for partners and thus such debits despite the fact that balance is withdrawn are actually seen as investments.