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The aim of this article is to provide a foundation for a correct and accurate analysis of the relationship between monetary values and physical dimensions in economic production processes that transform materials into products. This is relevant for a number of research topics, such as changes in materials use in production, the recycling of materials and products, "dematerialization" on a macro scale, and nonrenewable resource limits to growth. It is argued that the notions of "substitution"doi:10.2307/3147065 fatcat:zecrp6vjsbcp7eqenztjflz3jm