... there is nothing either good or bad, but thinking makes it so.Hamlet
To be at peace, I have to withdraw all judgement of good and bad. If I'm attached to a version of the universe that suits me or fulfils my values, I will be permanently unhappy, because the actual universe has other ideas.
So, if I have a business and a customer does not pay, is that neutral?
From the business owner's point of view, no. It's bad. He does something about it.
But I'm not the business owner. I'm the actor playing the role of business owner. The actor's not personally involved. The actor can remain 100% neutral. I take the action but am neutral as to the result.