The AGM paradigm for belief revision provides a very elegant and powerful framework for reasoning about idealized agents. The paradigm assumes that the modeled agent is a perfect reasoner with infinite memory. In this paper we propose a framework to reason about non-ideal agents that generalizes the AGM paradigm. We first introduce a structure to represent an agent's belief states that distinguishes different status of beliefs according to whether or not they are explicitly represented, whether they are currently active and (...) whether they are fully accepted or provisional. Then we define a set of basic operations that change the status of beliefs and show how these operations can be used to model agents with different capacities. We also show how different operations of belief change described in the literature can be seen as special cases of our theory. (shrink)