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.
The depreciation of capital assets for a year may be another $10,000. The total implicit costs thus come to $70,000 + $10,000 + $10,000 = $90000. Subtracting this implicit cost of $90,000 from the accounting profit of $50,000 means that the company actually makes a loss of $40,000 for the year in this example.