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The role of <jats:styled-content style=\"fixed-case\">dACC<\/jats:styled-content> in value\u2010based decision\u2010making is hotly debated, while the role of sg<jats:styled-content style=\"fixed-case\">ACC<\/jats:styled-content> is poorly understood. We recorded neuronal activity in both regions in rhesus macaques performing a token\u2010gambling task. We find that both encode many of the same variables; including integrated offered values of gambles, primary as well as secondary reward outcomes, number of current tokens and anticipated rewards. Both regions exhibit memory traces for offer values and putative value comparison signals. Both regions use a consistent scheme to encode the value of the attended option. This result suggests that neurones do not appear to be specialized for specific offers (that is, neurones use an <jats:italic>attentional<\/jats:italic> as opposed to <jats:italic>labelled line<\/jats:italic> coding scheme). We also observed some differences between the two regions: (i) coding strengths in <jats:styled-content style=\"fixed-case\">dACC<\/jats:styled-content> were consistently greater than those in sg<jats:styled-content style=\"fixed-case\">ACC<\/jats:styled-content>, (ii) neurones in sg<jats:styled-content style=\"fixed-case\">ACC<\/jats:styled-content> responded especially to losses and in anticipation of primary rewards, while those in <jats:styled-content style=\"fixed-case\">dACC<\/jats:styled-content> showed more balanced responding and (iii) responses to the first offer were slightly faster in sg<jats:styled-content style=\"fixed-case\">ACC<\/jats:styled-content>. These results indicate that sg<jats:styled-content style=\"fixed-case\">ACC<\/jats:styled-content> and <jats:styled-content style=\"fixed-case\">dACC<\/jats:styled-content> have some functional overlap in economic choice, and are consistent with the idea, inspired by neuroanatomy, which sg<jats:styled-content style=\"fixed-case\">ACC<\/jats:styled-content> may serve as input to <jats:styled-content style=\"fixed-case\">dACC<\/jats:styled-content>.<\/jats:p>","DOI":"10.1111\/ejn.13865","type":"journal-article","created":{"date-parts":[[2018,2,12]],"date-time":"2018-02-12T13:47:07Z","timestamp":1518443227000},"page":"979-993","update-policy":"https:\/\/doi.org\/10.1002\/crossmark_policy","source":"Crossref","is-referenced-by-count":77,"title":["Correlates of economic decisions in the dorsal and subgenual anterior cingulate cortices"],"prefix":"10.1111","volume":"47","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-6352-9038","authenticated-orcid":false,"given":"Habiba","family":"Azab","sequence":"first","affiliation":[{"name":"Department of Brain and Cognitive Sciences and Center for Visual Sciences University of Rochester Rochester NY 14618 USA"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-7678-4281","authenticated-orcid":false,"given":"Benjamin Y.","family":"Hayden","sequence":"additional","affiliation":[{"name":"Department of Brain and Cognitive Sciences and Center for Visual Sciences University of Rochester Rochester NY 14618 USA"},{"name":"Department of Neuroscience and Center for Magnetic Resonance Research University of Minnesota Minneapolis MN USA"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"311","published-online":{"date-parts":[[2018,2,28]]},"reference":[{"key":"e_1_2_10_2_1","doi-asserted-by":"publisher","DOI":"10.1038\/nn.3088"},{"key":"e_1_2_10_3_1","doi-asserted-by":"publisher","DOI":"10.1093\/cercor\/bhj046"},{"key":"e_1_2_10_4_1","doi-asserted-by":"publisher","DOI":"10.1371\/journal.pbio.2003091"},{"key":"e_1_2_10_5_1","doi-asserted-by":"publisher","DOI":"10.1523\/JNEUROSCI.3151-13.2014"},{"key":"e_1_2_10_6_1","doi-asserted-by":"publisher","DOI":"10.1371\/journal.pone.0117057"},{"key":"e_1_2_10_7_1","doi-asserted-by":"publisher","DOI":"10.1152\/jn.00808.2017"},{"key":"e_1_2_10_8_1","first-page":"280","article-title":"Hot hand bias in rhesus monkeys","volume":"40","author":"Blanchard T.C.","year":"2014","journal-title":"J. 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