Less commonly, textbooks use the term 'self-as-context' (SAC) to mean the process of flexible perspective taking. Flexible perspective taking underlies many ACT skills, including defusion, acceptance, contacting the present moment, self-awareness, self-reflection, empathy, compassion, theory of mind, and mental projection into the future or past.
Harris delineates the two principal meanings of SAC—the noticing self and flexible perspective taking—while acknowledging the conceptual ambiguity that persists across ACT textbooks.
, ACT Made Simple: An Easy-To-Read Primer on Acceptance and Commitment Therapy, 2009thesis