Abstract
It’s natural to say that when it’s rational for me to φ, I have reasons to φ. That is, there are reasons for φ-ing, and moreover, I have some of them. Mark Schroeder calls this view The Factoring Account of the having reasons relation. He thinks The Factoring Account is false. In this paper, I defend The Factoring Account. Not only do I provide intuitive support for the view, but I also defend it against Schroeder’s criticisms. Moreover, I show that it helps us understand the requirements of substantive rationality, or what we are rationally required to do when responding to reasons.