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The prospect of gains might enhance flexible learning through prioritized processing of reward-predicting stimuli, but it is unclear how far this learning benefit extends when task demands increase. Similarly, experiencing losses might facilitate learning when they trigger attentional reorienting away from loss-inducing stimuli, but losses may also impair learning by increasing motivational costs or when negative outcomes are overgeneralized. To clarify these divergent views, we tested how varying magnitudes of gains and losses affect the flexible learning of feature values in environments that varied attentional load by increasing the number of interfering object features. With this task design, we found that larger prospective gains improved learning efficacy and learning speed, but only when attentional load was low. In contrast, expecting losses impaired learning efficacy, and this impairment was larger at higher attentional load. These findings functionally dissociate the contributions of gains and losses on flexible learning, suggesting they operate via separate control mechanisms. One mechanism is triggered by experiencing loss and reduces the ability to reduce distractor interference, impairs assigning credit to specific loss-inducing features, and decreases efficient exploration during learning. The second mechanism is triggered by experiencing gains, which enhances prioritizing reward-predicting stimulus features as long as the interference of distracting features is limited. Taken together, these results support a rational theory of cognitive control during learning, suggesting that experiencing losses and experiencing distractor interference impose costs for learning.<\/jats:p>","DOI":"10.1162\/jocn_a_01885","type":"journal-article","created":{"date-parts":[[2022,7,8]],"date-time":"2022-07-08T13:36:37Z","timestamp":1657287397000},"page":"1952-1971","update-policy":"https:\/\/doi.org\/10.1162\/mitpressjournals.corrections.policy","source":"Crossref","is-referenced-by-count":15,"title":["Gains and Losses Affect Learning Differentially at Low and High Attentional Load"],"prefix":"10.1162","volume":"34","author":[{"given":"Kianoush Banaie","family":"Boroujeni","sequence":"first","affiliation":[{"name":"Vanderbilt University, Nashville, TN"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Marcus","family":"Watson","sequence":"additional","affiliation":[{"name":"York University, Toronto, 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