 The trade-off model (Machery 2008) disagrees with the previous models about the location of the source of the asymmetry: it locates it in the interpretation of the scenario. It proposes that when people read that the chairman agrees to harm the environment, they conceptualize the side effect harming the environment as a cost, that is, as something that is negatively valued and that one must incur if one is to reap a greater benefit. People think of this cost as being offset by the benefit increasing the profits of the company. That is, they conceptualize the harm case as involving a trade-off between a cost and a benefit. The side effect helping the environment cannot be conceptualized in this way since it cannot be plausibly thought of as a cost. Since people think of costs as being intentionally incurred in order to reap some foreseen benefits, the side effect is judged to be intentional in the former situation, but not in the latter situation.  