Human choice behavior takes account of internal decision costs: people show a tendency to avoid making decisions in ways that are computationally demanding and subjectively effortful. Here, we investigate neural processes underlying the registration of decision costs. We report two functional MRI experiments that implicate lateral prefrontal cortex (LPFC) in this function. In Experiment 1, LPFC activity correlated positively with a self-report measure of costs as this measure varied over blocks of simple decisions. In Experiment 2, LPFC activity also correlated with individual differences in effortbased choice, taking on higher levels in subjects with a strong tendency to avoid cognitively demanding decisions. These relationships persisted even when effects of reaction time and error were partialled out, linking LPFC activity to subjectively experienced costs and not merely to response accuracy or time on task. In contrast to LPFC, dorsomedial frontal cortex-an area widely implicated in performance monitoring-showed no relationship to decision costs independent of overt performance. Previous work has implicated LPFC in executive control. Our results thus imply that costs may be registered based on the degree to which control mechanisms are recruited during decision-making. H uman choice behavior has been held to be subjectively rational, or, "rational, given the perceptual and evaluational premises of the subject (1)." One key subjective premise, according to influential rational accounts (2-4), is that intensive information processing can carry an internal cost. Accordingly, "better decisions-decisions closer to the optimum, as computed from the point of view of the experimenter/theorist-require increased cognitive and response effort which is disutilitarian (2)." On this view, decisionmakers balance a motive to maximize gains with a motive to minimize decision costs. The concept of decision costs helps explain such behavioral phenomena as effort-accuracy tradeoffs (3, 5), reliance on fast and frugal heuristics (6), failure to consider all available alternatives (7), effort discounting (8), the use of stereotypes (9), and salutary effects of monetary incentives (10, 11). Amplified decision costs might play a role in clinical depression (12) and chronic fatigue syndrome (13). This idea is related to the view that decision-making consumes a limited resource (14), and, more generally, that humans act as cognitive misers (15).The neural mechanisms that underlie the registration of decision costs have never been directly investigated. We hypothesized that costs might be evaluated based on the degree of engagement of brain regions subserving executive control; these specifically include lateral prefrontal cortex (LPFC) and dorsomedial frontal cortex (DMFC) (16-19). Our hypothesis finds support in existing evidence that decision makers prefer to minimize demands for working memory (20), task set configuration (21), and conflict resolution (22-24), all hallmark functions of the executive control system. We focused our ...