Crossword Genius

Bill's thinking (9)

Ross

I believe the answer is:

reckoning

I believe this is a double definition.

'bill's' is the first definition.
(reckoning is a kind of bill)

'thinking' is the second definition.
(reckoning is a kind of thinking)

(Other definitions for reckoning that I've seen before include "Settling of accounts" , "estimating?" , "Count" , "Counting, calculating" .)

I've seen this clue in the Sydney Morning Herald.
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