A different interpretation is that all reasons are instrumental.   In other words, the reason for any action (or intention) can be  expressed as: the action will help to bring about some “end,” where  “end” is understood not as an action, but instead as some valuable or  desired state of affairs.  The Desire-Based Theory is committed to this  claim.  But not all Value-Based Theories are.  The reason for an action,  for example, might be that it honors or respects something of value,  even though it does not help to bring it about.