“…Figure illustrates the relationship between first‐order valuation system and the second‐order valuation system. The input to the second‐order valuation system can either be one's own emotions (i.e., intrinsic ER) or another person's emotions (i.e., extrinsic ER; Gross, ; López‐Pérez, Howells, & Gummerum, ; Netzer, Van Kleef, & Tamir, ; Zaki & Williams, ). ER occurs once an emotion (W) is perceived (P), a person evaluates whether to regulate (V), and there is a resulting action impulse (A) to regulate.…”