 In spite of allowing for differential treatment of morally equal beings, the above accounts remain unable to capture a key aspect of the commonsense view: they are unable to account for the differential treatment of both conscious humans with severe irreversible cognitive impairments and infants who will die due to disease before acquiring cognitive sophistication, as compared with many animals (such as a dog), since here the affected interests are similar. Thus, while one may grant that rudimentary capacities ground some moral status, one must look beyond such capacities to explain the difference in moral status between humans and most animals.