Entertainment is useful. Excess entertainment is wasteful. Keyword being excess. I calculate the waste as: cost of the entertainment plus potential loss of inco

Entertainment is useful. Excess entertainment is wasteful. Keyword being excess. I calculate the waste as: cost of the entertainment plus potential loss of income from missed opportunitys of work and training. Of course if your entertainment is bring some other tangible benefits, like exercise, then that needs to be factored in.