You’re playing in a nine-handed $11 sit&go with A-K offsuit on the button and the blinds are 300/600. Four players remain, each with 3,000 chips. If the action were folded to you it would be the perfect time to push, but the cut-off beats you to it. Now, you might instinctively think this is a call, but that would be a big mistake. According to the calling ranges you’ve assigned, your ICM value if you fold will be 25.3 (25.3% of the $99 prizepool). If you decide to call, however, you will only win on average 59% of the time, leaving you with an ICM of 40.4. If you lose, which will happen 41% of the time, you’ll have an ICM of 0 (eliminated). When you add these figures up you get your total push ICM value: (0.59 x 40.4) + (0.41 x 0) = 23.84. If you compare this to your fold ICM value of 25.3 you can see that on average you lose 1.46% of the prizepool every time you make this play.