The devaluation attitudes deriving from rigid attitudes are hypothesized to play a significant role in emotional and behavioural disturbances. These extreme attitudes are largely responsible for the development and maintenance of depression, guilt and dysfunctional anger amongst other unhealthy emotions. Acceptance attitudes are non-extreme ideas which pertain to not getting what we want but do not insist that we get what we want, with regards to aspects of self, others and life itself. In the case of guilt, the individual acknowledges violating some sort of moral code. Another example of extreme devaluation thinking directed at another person could be seen in the case of anger. In the Rational Emotive Behaviour Therapy (REBT) therapeutic process the first step is to identify both the core rigid attitude the individual holds as well as assess any extreme attitudes derived from it which pertain to the devaluation of self, others and life itself.