Even if a firm or company is occasionally exposed to a complex lease transaction or a business combination, this does not ensure that similar transactions will be dealt with in the same manner each time. With an expert system-based decision aid, this would not happen, since a lease that should be capitalized or a business combination that should be accounted for as a pooling of interests will be consistently identified. Another benefit available is to use the expert system to train accountants for special or unique tasks. Expert System Shell Software Developing an expert system-based decision tool is not as difficult as most people imagine. A special routine in the software allows users to input the shell's knowledge base.
Some firms offer more than one expert system shell software package.
One expert system shell is VP-Expert, developed by Paperback Software International of Berkeley, California. VP-Expert makes use of simple English rule construction and provides the ability to explain its action during a consultation. At least two such decision aids have been constructed. One determines the accounting treatment for leases by the lessee. The other determines the accounting treatment for business combinations Lease Expert System.