 Second, the neoclassical account does not limit exploitation to labour. The account also allows for the exploitation of other factors of production. Factors of production—which classically comprise land, labour and capital—are those resources used to produced outputs. The returns to any of these factors can be less than their marginal product and when they are, on the neoclassical account, they are exploited. As with views about whether markets are exploitative, whether capital can be exploited should be the conclusion of substantive moral argument and not settled by a definition. One might argue that the neoclassical account provides a technical and nonmoralised account of exploitation and further, that only the exploitation of labour is morally important. In this case, the neoclassical account would be an incomplete account of wrongful exploitation that requires supplemental arguments about the moral importance of labour (like those advanced in Cohen 1979).