Entailment accounts, as understood here, have the feature that ontological commitment depends only on the content of a theory, not on its logical form. (Thus, the metalinguistic account discussed in §1.4 is not included.)  Two theories that have the same content, then, have the same ontological commitments. If we say that theories have the same content just when they mutually entail one another, then each entailment account comes with its own notion of content; the problem of finding the right entailment relation is just the problem of finding the right notion of content, the notion that is relevant to ontological commitment.