 By contrast, according to the counterfactual account, the rock’s putative computational implementation is spurious, because the physical state transitions do not support counterfactuals. If the rock were put in state T, it may or may not transition into T+1, depending on whether it is morning or evening and other extraneous factors. Since the rock’s physical state transitions that map onto the NOT gate’s computational state transitions do not support counterfactuals, the rock does not implement the NOT gate according to the counterfactual account.