A computational reconstruction of communication in dialogue requires not only an analysis of language expressions, but of utterances. In DBS, an utterance is defined as (i) a propositional content and (ii) a cluster of pointers called STAR. The STAR serves to anchor a content to the interpretation's parameter values of Space, Time, Agent, and Recipient. The STAR also provides the referents for a certain kind of sign in natural language, namely the indexical.

In this paper, three different STARs are used to code three different perspectives on content: (i) the STAR-0 for coding the agent's perspective on non-language content resulting from recording current recognition and action, (ii) the STAR-1 for coding the speaker's perspective on content underlying language production, and (iii) the STAR-2 for coding the hearer's perspective on content resulting from language interpretation. It is shown that the computation of these perspectives by means of DBS inferences is completely software mechanical.