L is for learnable.

L is for love - you do it in the context of a community. The outcome is important to other people and you have support.

D is for difficult.

O is for optional - you choose to do it.

If a goal doesn't have all these elements, consider redefining your goal. For example, a salesperson who is trying to win ten deals next year will find that taking those orders is not within his or her control. Customers have to agree; and economic factors come into play.