One of the cognitive abilities most affected by substance abuse is decision-making. Behavioral tasks such as the Iowa Gambling Task (IGT) provide a means to measure the learning process involved in decision-making. To comprehend this process, three hypotheses have emerged: (1) participants prioritize gains over losses, (2) they exhibit insensitivity to losses, and (3) the capacity of operational storage or working memory comes into play. A dynamic model was developed to examine these hypotheses, simulating sensitivity to gains and losses. The Linear Operator model served as the learning rule, wherein net gains depend on the ratio of gains to losses, weighted by the sensitivity to both. The study further proposes a comparison between the performance of simulated agents and that of substance abusers (n = 20) and control adults (n = 20). The findings indicate that as the memory factor increases, along with high sensitivity to losses and low sensitivity to gains, agents prefer advantageous alternatives, particularly those with a lower frequency of punishments. Conversely, when sensitivity to gains increases and the memory factor decreases, agents prefer disadvantageous alternatives, especially those that result in larger losses. Human participants confirmed the agents’ performance, particularly when contrasting optimal and sub-optimal outcomes. In conclusion, we emphasize the importance of evaluating the parameters of the linear operator model across diverse clinical and community samples.