The ANAE further argues for a division between Northern versus Southern New England English, especially on the basis of the cot–caught merger and  fronting (applying twice, for example, in the phrase Park the car). The ANAE also categorizes the strongest differentiated New England accents into four combinations of the above dichotomies, simply defined as follows:
The ANAE proposes a classification system that differentiates between Northern and Southern New England English accents, taking into account factors such as the cot–caught merger and fronting. This is further broken down into four distinct categories.