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Calculation in kind is a type of accounting based on physical magnitudes and physical quantities rather than a common unit of accounting for economic calculation. Calculation in kind, or valueless calculation, is often described as the form of calculation that would supersede monetary calculation in a moneyless socialist economy. As a replacement for monetary calculation, calculation in kind would dispense of an object's exchange-value inherent to all commodities in monetary economies, so that only an object's use value would remain as the basis for economic accounting.

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