In accents with the horse–hoarse merger, also includes the historic in words such as "glory" and "force". When an accent also features the cot–caught merger, is typically analyzed as to avoid postulating a separate phoneme that occurs only before . Therefore, both "cord" and "glory" are considered to contain the phoneme in California, Canada, and elsewhere. Therefore, in accents with the horse–hoarse merger, and are different analyses of the same word "cord", and there may be little to no difference in the realization of the vowel.