Link:
http://dx.doi.org/10.1038/nature04676Scientists at Harvard tell us that neurons in the orbitofrontal cortex encode economic value. They use single cell recording to measure individual neurons and present monkeys with two different bundles of goods. Apparently some cells encode the value for one bundle, and other cells record the value of the competing bundle.
The authors also claim that during the delay between the presentation of the choice and the cue to respond, a third group of neurons encode the abstract value of the juice the monkey will eventually choose. Looking at the graphs, it seems like the better the offer they're getting (in terms of juice or water), the higher the firing rate of these neurons. So, whether they're excited about a large quantity of more water at a cost of a small quantity of juice, or visa versa, these neurons are excited about a large payoff in the abstract rather than being excited only about more juice or more water; providing some great biological evidence for general utility theory.