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This paper presents 𝜆-amor, a new type-theoretic framework for amortized cost analysis of higher-order functional programs and shows that existing type systems for cost analysis can be embedded in it. 𝜆-amor introduces a new modal type for representing potentials ś costs that have been accounted for, but not yet incurred, which are central to amortized analysis. Additionally, 𝜆-amor relies on standard type-theoretic concepts like affineness, refinement types and an indexed cost monad. 𝜆-amor isdoi:10.1145/3434308 fatcat:wdzunsacrvgr5hwvo35e3c4u4m