The independent of interest is of positive significance to show the active role of the fund users in the reproduction process. It is not obvious in some analyses, but it is important to note that economic profits include opportunity costs. The profit of an entrepreneur (normal profit) is usually positive, but economic profit can be either positive or negative (loss). That's why the opportunity cost is included: in a completely competitive market, when marginal cost equals marginal revenue, profit maximization or loss minimization conditions arise. If the market price is lower than the total average cost, which means that the economic profit is negative, the entrepreneur needs to compare the value of the loss and the average variable cost. If the business continues to operate, the negative economic profit must not be lower than the average variable cost, otherwise the entrepreneur would rather shut down the company than continue to take the loss. How do firms choose their overhead cost assignment? How do firms choose optimal cash strategy determined by critical production activities that create and capture values? What is the nature and function of expense assignment? What are reasons for expense indicators or cost drivers? What are some policy implications of the Activity Based Costing in formulating effective cost assignment and spending budget strategies? Subconsciously creating space to create diversity and inclusiveness - we have just entered the era of blockchain and are still working on this technology. The creators in this field are younger and mostly white men. This is not conducive to creating an attractive environment for more diverse people, and diversity is needed to develop powerful global products. Gasoline sales in the United States are mainly due to competitive gasoline prices and rising fuel efficiency, with a high seasonal impact. Population and cultural factors are also important factors that influence the trend of gasoline consumption in the United States, according to Jill Mislinski, an analyst with Advisor Perspectives.