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