My husband is a psychologist – I've always thought it would be fun to put a binary clock in his office. Talk about messing up the client! Technical support does not include troubleshooting third-party services or add-ins. Learn about finding answers from other customers in the Community. Notice that the change in value of the delta isn't linear, except when the option is deep in-the-money. When the option is deep ITM the delta will be 1 and at that point will move in-line with the underlying instrument. In ACCOUNTING, all costs associated with the acquisition of an ASSET.