During the synthesis stage of the cell cycle, a cell makes (replicates its own) DNA.
Economic profits equals total revenues minus the sum of explicit costs and implicit costs. Since explicit costs are already subtracted when arriving at the accounting profit, we can find economic profit by subtracting the implicit costs from the accounting profit.
When comparing implicit vs. explicit cost, explicit costs or direct costs are payments for the purchase of productive resources. Such costs are clear and require tangible cash outflow or outlay of money that has a direct impact on profits.