4, Managerial Cost Accounting Concepts and Standards for the Federal Government, as the monetary value of resources used or sacrificed or liabilities incurred to achieve an objective, such as to acquire or produce a good or to perform an activity or service (page 105).
Resources and liabilities have monetary value that can be quantified.
Wayne had the good luck to rule over Westerns, a genre that was set on wide-open land and commemorated the past and dealt in stark moral truths--a genre doomed to grow obsolete, leaving Wayne to dominate the landscape, a proud and lonely warrior.