 Another possible misunderstanding is worth mentioning at this point. We have earlier seen that Brentano, like Frege, distinguishes predication from judgement. Now it may seem that Brentano backtracks on this agreement. On his new theory it seems that predication occurs when one affirms P of S, which means when one judges of S that it is P. But Brentano does not backtrack on this point. He still holds that predication occurs prior to and independently of judging. That is what the three-step process in a double-judgement guarantees: after acknowledging S, one must first identify P with S, i.e., predicate P of S, before one can judge that S is P, i.e., acknowledge S in conjunction with P.