Quantifier accounts of ontological commitment, we have seen, are liable to miss the implicit ontological commitments of theories because they look exclusively to the values of the variables of quantification. Entailment accounts succeed in capturing implicit commitments, but are liable to overgenerate if the entailment relation fails to be sensitive to relevant ontological distinctions. According to truthmaker accounts of ontological commitment, being a truthmaker for a theory is just such a relevant ontological distinction: to find the ontological commitments of a theory, we should look towards the truthmakers for that theory; a theory is ontologically committed to Ks only if Ks are needed in order to make the theory true. According to truthmaker theorists, focusing on truthmakers will eliminate spurious ontological commitments of an entailment theory. The problem for a truthmaker account, however, is how to do this without also eliminating genuine ontological commitments.[28]