[[Value]] is a calculation of potential payoff, the probability of success, and the cost in terms of time and effort (in <ref>[http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2715848/ Kennerley , Steven W., et al . "Neurons in the frontal lobe encode the value of multiple decision variables." Journal of cognitive neuroscience 21.6 (2009): 1162-1178.]‏</ref>. [[ACC]], orbito-frontal cortex, and the lateral [[prefrontal cortex]] are involved in decision-making process<ref>[http://www.nature.com/neuro/journal/v10/n10/abs/nn1979.html Neurocognitive correlates of liberalism and conservatism, 2007, Amodio et al. Nature neuroscience] ([http://www.talyaron.com/wiki/index.php?title=Neurocognitive_correlates_of_liberalism_and_conservatism_2007 Summery in Hebrew])</ref>. [[ACC]] is most involved in decision making<ref>[http://www.ncbi.nlm.nih.gov/pubmed/18752411 Kennerley SW1, Dahmubed AF, Lara AH, Wallis JD. (2009)Neurons in the frontal lobe encode the value of multiple decision variables. J Cogn Neurosci. 2009 Jun;21(6):1162-78. doi: 10.1162/jocn.2009.21100.]</ref>.In decision making [[ACC]] is thought to detect conflicts between two deductions and [[value evaluation in the brain|evaluating]] the [[rewards]] of actions<ref>[http://www.nature.com/neuro/journal/v9/n7/abs/nn1724.html Kennerley et al., Optimal decision making and the anterior cingulate cortex, Nature Neuroscience 9, 940 - 947 (2006)] </ref>. On the integration of these finding please read this [http://www.lamsade.dauphine.fr/~mousseau/pmwiki-2.1.5/uploads/Bibliographie/13.pdf article].