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Amount algebras

In this paper, as a generalization to content algebras, we introduce amount algebras. Similar to the Anderson-Badawi $ω_{R[X]}(I[X])=ω_R(I)$ conjecture, we prove that under some conditions, the formula $ω_B(I^ε)=ω_R(I)$ holds for some amount $R$-algebras $B$ and some ideals $I$ of $R$, where $ω_R(I)$ is the smallest positive integer $n$ that the ideal $I$ of $R$ is $n$-absorbing. A corollary to the mentioned formula is that if, for example, $R$ is a Prüfer domain or a torsion-free valuation ring and $I$ is a radical ideal of $R$, then $ω_{R[][X]]}(I[[X]])=ω_R(I)$.