Thetypicalformtakenbythisaccelerationinthemachineproductionofmachinery，butinfactitinvolvestheproductionofothermaterialfactorsaswellasthemechanicalapparatus，notablythematerialsusedinindustry。
Theestablishedconcernshavingbeencapitalizedonthebasisofpastcost，wecansaythatintheolderestablishments，cap-
fcost，butinthenewestablishmentswithanequalearningcapacity，cap1=fcost1=cost-deltacost；hencetherateofearnings[=fea/cost]willbeprogressivelyhigherascostdecreases:
fea/cost