The article presents a comment on the article "Estimable Functions of Age, Period, and Cohort Effects," by Willard L. Rodgers that appeared in the December 1982 issue of the journal "American Sociological Review." Rodgers reviews aspects of the age-period-cohort (APC) accounting framework found in authors' work. His main conclusion is that use of this framework can rarely if ever be justified. In this view he is not alone, and the only novel aspect of his article is the route by which he is led to reject the framework. Like Rodgers authors think that meaningful analysis within the APC framework is difficult and challenging. Unlike him, authors do not think it impossible. His view is not sustained by his reasoning. The keystone of Rodgers's argument seems to be his belief that social science theories are so vague, and social science data so error-ridden, as to prohibit meaningful application of linear restrictions, which identify parameters in the APC accounting framework. His characterization of social science theories also seems meant to apply to the thinking of social scientists. Perhaps for this reason he appears to assume that the analyst will be totally devoid of theoretical ideas and expectations, or of relevant substantive knowledge, including the approvingly mentioned "side" information, from which to derive identifying restrictions and interpret results. Sociologists believe that mindless analysts will make no headway if they use the APC specification. Indeed, they will make no headway as researchers.