 Kaplan did not officially take his theory to be a theory of utterances. He thought of his account, or at least of the formal theory he supplies, as a theory of occurrences, or sentences-in-context, which are abstract objects consisting of pairs of contexts and expression types. Utterances, Kaplan argues, are an unsuitable subject matter for logical investigation. Utterances take time, for one thing, so it would not be possible to insist that all of the premises of an argument share the same context, but this stipulation is needed for logic. For another, since any utterance of “I am not speaking” would be false, we might have to conclude that “I am speaking” is a logical truth, an unwelcome result.