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What is "theoretical account"

WordNet
theoretical account

n. a simplified description of a complex entity or process; "the computer program was based on a model of the circulatory and respiratory systems" [syn: model, framework]

Usage examples of "theoretical account".

But although the experience in question is common, it is not wholly easy to give a theoretical account of it.

He would oscillate within a distinct small interval: between possessing only a theoretical account of the swabble and in actuality constructing and operating a functioning model.