“…Also, unit recordings of monkey ACC neurons engaged in physical effort-based decision-making involves opposing signs in neighboring cells processing cost and benefit information (Kennerley et al, 2011) indicating that particular cost or benefit signals may cancel out at the resolution of fMRI. Interestingly, however, numerous lines of evidence also suggest a somewhat more specialized role for these regions in processing cognitive effort costs including their involvement in cognitive task attention and control modulation (Dosenbach et al, 2006), error awareness and processing (Klein et al, 2007), processing of affectively negative stimuli (Duerden et al, 2013), decision-making and learning about physical effort costs (Croxson et al, 2009;Kennerley et al, 2011;Kurniawan et al, 2013;Prévost et al, 2010;Skvortsova et al, 2014), self-reported cognitive effort ratings, in the case of the AI (Otto et al, 2014), and perhaps most pointedly, learning about cognitive effort costs (Botvinick, 2007;Nagase et al, 2018). Our results are thus consistent with the overarching hypothesis that the dACC and AI specialize in processing effort cost information in the service of SV computation.…”