This article argues that: (i) Defeasible reasoning is the use of distinctive procedures for belief revision when new evidence or new authoritative judgment is interpolated into a system of beliefs about an application domain. (ii) These procedures can be explicated and implemented using standard higher-order logic combined with epistemic assumptions about the system of beliefs. The procedures mentioned in (i) depend on the explication in (ii), which is largely described in terms of a Prolog program, EVID, which implements a system for interactive, defeasible reasoning when combined with an application knowledge base. It is shown that defeasible reasoning depends on a meta-level Closed World Assumption applied to the relationship between supporting evidence and a defeasible conclusion based on this evidence. Thesis (i) is then further defended by showing that the EVID explication of defeasible reasoning has sufficient representational power to cover a wide variety of practical applications of defeasible reasoning, especially in the context of decision making.