(...) Steel even came up with an equation:

Utility = E x V/A x D

"Utility" stands for attraction to the task, which depends on a combination of one's expectation of finishing it (E), the value in completing it (V), the task's immediacy (A) and one's distractability (D).

"Anything that offers a distant reward for immediate effort, especially if we find the effort boring, we will put off," Steel says. A common ploy for avoiding work at the office, he says—reading each e-mail as it comes in.