This essay focuses on animations in which a story is told or suggested. Research has been done on animation in psychology, but a study of animation comprehension, using unified theories of film comprehension, has not yet been done. In this essay, I review and compare two film comprehension theories, Event-Indexing Model and Event Segmentation Theory. According to Event Segmentation Theory, viewers segment film into fine or coarse units. But, these units are subsumed under the concept of situation in Event-Indexing Model. In addition, Event-Indexing Model deals with the process of film comprehension in usual viewing conditions. Here I suggest that the framework of animation comprehension should adopt Event-Indexing Model. It is expected that clarifying comprehension processes of animation contribute to animation production.