  In this paper, as a generalization to content algebras, we introduce amount
algebras. Similar to the Anderson-Badawi $\omega_{R[X]}(I[X])=\omega_R(I)$
conjecture, we prove that under some conditions, the formula
$\omega_B(I^{\epsilon})=\omega_R(I)$ holds for some amount $R$-algebras $B$ and
some ideals $I$ of $R$, where $\omega_R(I)$ 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 Pr\"{u}fer domain or a torsion-free
valuation ring and $I$ is a radical ideal of $R$, then
$\omega_{R[][X]]}(I[[X]])=\omega_R(I)$.
