In Steel's latest research, recently published in the American Psychological Association's Psychological Bulletin, he explained procrastination with a mathematical formula that defines what he calls the Temporal Motivational Theory. The formula is: Utility = E x V/(ΓD), where Utility means your desire to perform a task; E is the expectation of completing a task; V is the value of finishing; the Greek letter gamma, Γ, is sensitivity to delay; and D is delay, or time until finish and rewards are realized.