This paper conceives mental accounting along Kahneman's “mental economy,” specifically as a heuristic. This mental‐accounting‐as‐heuristic conception allows us to solve the calculator‐jacket puzzle. The opportunity cost of time is not constant but roughly varies with the variation of the item's value. As the value of the item rises, the decision maker (DM) should be more attentive. However, the measurement of the opportunity cost of time at each point of purchase is cognitively costly. To reduce such cost, the DM adopts a heuristic, the item's price itself, as a rough proxy of the varying opportunity cost of time.

中文翻译：

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心理账户、启发法和次优：解决计算器夹克难题

本文按照卡尼曼的“心理经济”设想心理账户，特别是作为一种启发式方法。这种心理会计启发式概念使我们能够解决计算器夹克难题。时间的机会成本不是恒定的，而是随着物品价值的变化而大致变化。随着物品价值的上升，决策者（DM）应该更加关注。然而，衡量每个购买点的时间机会成本在认知上是昂贵的。为了降低此类成本，DM 采用启发式，即商品的价格本身，作为不同时间机会成本的粗略代理。