It depends on the child and the upbringing. I think given the opportunity children can grasp these things earlier than previously thought. My kids started to show signs of this from about 12 months, in small things and its only progressed from there. Now at 3 DS is extremely aware of logic and reason and I found due to the fact we've always explained everything it has prevented tantrums or stopped them. I think if you allow them to have the opportunity to learn reason and logic they will. But often people automatically assume a child/toddler/infant couldn't possibly understand so they don't communicate this way with their children. Everyone used to be flabbergasted that DS understood things so well at such a young age, a gf of mine (who had 3 older kids) adopted our some of our communicative skills and found that her son benefited greatly.
My advice is talk to you kids, when they start to get it you'll know, but don't automatically assume they don't understand

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