  This paper introduces abstractions that are meaningful for computers and that
can be built and used according to computers' own criteria, i.e., computable
abstractions. It is analyzed how abstractions can be seen to serve as the
building blocks for the creation of one own's understanding of things, which is
essential in performing intellectual tasks. Thus, abstractional machines are
defined, which following a mechanical process can, based on computable
abstractions, build and use their own understanding of things. Abstractional
machines are illustrated through an example that outlines their application to
the task of natural language processing.
