In this paper, I aim to explore Lewis’s best system analysis and how it can accommodate laws with exceptions. The Best System Account has been in-troduced to provide an alternative view for both minimalist and counterfactual theories of regularities. Simple regularity theory faces problems in which there is some generalization that seems to be a law or some regularities that are es-tablished accidentally. It tries to exclude the accidental generalization from the account. However, the best system analysis can solve the problem of how to distinguish between laws and accidents.
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