WO2018179411A1

WO2018179411A1 - Accounting system and accounting method

Info

Publication number: WO2018179411A1
Application number: PCT/JP2017/013805
Authority: WO
Inventors: 将人藤武; 顕松田; 紀之福田; 啓太郎森
Original assignee: ファーストアカウンティング株式会社
Priority date: 2017-03-31
Filing date: 2017-03-31
Publication date: 2018-10-04
Also published as: JP6263831B1; JPWO2018179411A1

Abstract

Provided are an accounting system which performs automatic journalizing with high accuracy and an accounting method which utilizes the accounting system. Provided is an accounting system 1 provided with: a voucher input unit 11 for extracting, from voucher image data, a journal element including an amount and at least one of a client and an abstract; and a journal determination unit 12 for outputting journal data in which an account title with respect to the journal element is selected. The journal determination unit 12 is provided with: a journalizing AI 121 for generating journal data on the basis of the result of learning of correspondence between the journal element and the account title by machine learning; and a journalizing AI auxiliary system 122 for generating journal data on the basis of a set rule. In a case in which multiple account titles are allowable in terms of bookkeeping, the accuracy of journalizing, which has low reliability using the journalizing AI 121, is increased by the journalizing AI auxiliary system 122.

Description

Accounting system and accounting method

The present invention relates to an accounting processing system that takes in image data of a voucher and automatically performs journalizing, and an accounting processing method that uses the accounting processing system.

会計 The creation of accounting forms such as balance sheets and profit and loss statements was performed by inputting journal information including account items and amounts into so-called accounting software for each voucher. Here, in many cases, journal information about each voucher is input based on the person in charge judging based on each voucher. However, there is a problem that the time required for input is large and the work efficiency is deteriorated.

Therefore, a system has been proposed in which the voucher is optically read and converted into electronic data (if the voucher itself is electronic data, a journal element such as a monetary amount is extracted) and the journal is automatically generated (account items are generated). It was. (For example, Patent Documents 1 and 2) (Hereinafter, generating an account item is referred to as “journal entry”.)

Patent Document 1 discloses a system for performing journal entries based on general business transactions, past inputs, and other inferences based on others. However, the accuracy of inference cannot be guaranteed, but the user's confirmation is requested, and the inference accuracy is improved based on the result.

In this regard, Patent Document 2 discloses a system in which high-frequency journals are recommended journals based on the user's past journals. If a large number of past journals are used, it will be possible to achieve a certain level of accuracy. However, there are cases where the user is small and there are not enough past journals, and there are some individual vouchers that have correct journals that were not frequent in past journals. High-accuracy automatic journals cannot be realized.

In the Japanese Patent Application No. 2016-244741, the applicant disclosed a system in which AI (artificial intelligence) performs supervised learning to improve automatic journaling accuracy.

JP 2007-304643 A JP 2014-235484 A

An object of the present invention is to provide an accounting processing system that performs automatic journaling with high accuracy and an accounting processing method that uses the accounting processing system.

High accuracy for vouchers whose journals are determined (uniquely determined) by learning or by using high-frequency journals in the past as disclosed in Patent Document 2 based on the description, supplier, etc. included in the voucher Automatic journal entry is possible. It is important to improve the accuracy of vouchers for which journal entries are not fixed.

As examples of vouchers for which journal entries are not fixed, the following may be considered. If the voucher is a restaurant receipt, whether the debit account item is “meeting fee” or “entertainment expense” depends on the circumstances of the individual eating and drinking, and can be either case . When the voucher is a receipt issued by the company, whether the credit account item is “Accounts receivable” or “Sales” depends on the transaction mode and can be any case.

When there are no journal entries, two or more journal entries are often accepted as bookkeeping rules. (Although the information included in the voucher may be insufficient, it is possible to obtain sufficient information without particular consideration in this specification.) Learning teacher data (or Patent Document 2) If journals of a large number of companies are used to improve statistical reliability as past journals in the method of (1), there are different journals for the same journal element in a large number of teacher data. It is considered that there are multiple data.

On the other hand, if it is limited to one company of the user, there are circumstances such as “Does not charge for this customer”, and it is often possible to create accurate judgment criteria. However, it is difficult to accurately infer that the restaurant name or customer name is used for judgment by learning or frequency.

To summarize the above, as described later, journals AI perform automatic journals with a certain degree of accuracy for many vouchers, but there are vouchers that cannot be handled. Specifically, if two or more journal entries are recognized as correct as the bookkeeping rule, and there are two or more journal entries in the learning teacher data, the journal entry AI is confused and the reliability of the journal entries is increased. It cannot be increased. For example, eating and drinking at a coffee shop is correct for both “meeting fees” and “welfare expenses” for bookkeeping, and because both are correct for bookkeeping, the journal entry AI is at a loss and the reliability Can not carry out high journal entries. This problem is solved.

The present invention solves the problem by generating journal data based on rules in order to compensate for the incomplete accuracy of the journal AI.

The accounting system of the present invention is:
It has a journal judgment unit that outputs journal data that selects the account items for journal elements including the amount of voucher or electronic data, and at least one of the business partner and description,
The journal determination unit includes a journal AI that generates journal data based on a result of learning the correspondence between journal elements and account items by machine learning, and a journal AI auxiliary system that generates journal data based on a set rule. It is characterized by providing.

Here, journal elements can be input from scanned data of vouchers, digitized voucher data, accounting software, cloud accounting data, and the like. (The following “voucher” may be “electronic data”.)

Journal AI performs automatic journals with a certain degree of accuracy for many vouchers, but cannot support vouchers (when two or more journals are accepted as bookkeeping rules, and there are two or more journals in learning teacher data, etc. ) Is also present. According to this feature, the journal entry AI assisting system can improve the accuracy of the voucher. For example, for a specific user, “The food and drink at the coffee shop is correct for bookkeeping at the conference fee, but the account item of the benefit expense is used”.

The accounting system of the present invention is:
The journal element further includes a date.

According to this feature, for example, monthly aggregation can be performed by including the date in the journal element.

The accounting system of the present invention is:
The rule includes a legal agreement.

This feature allows for reliable journal entry when required by legal arrangements. For example, if the consumables cost exceeds 100,000 yen, it will be recorded as an asset as “tool fixtures and fixtures”, and if the meeting cost exceeds 5,000 yen per person, it will be considered as “entertainment expense”. Realize journal entries.

The accounting system of the present invention is:
The rule includes an arrangement of individual journal entry rules of a company, a tax accountant office, and other persons involved in the journal entry.

According to this feature, it is possible to achieve journals according to the rules of individual journal rules of companies, tax accountant offices, and other parties involved in journals, not limited to laws and regulations.

The accounting system of the present invention is:
According to the bookkeeping rule, the rule includes selecting one of the account items for which two or more account items are permitted.

According to this feature, one account item can be determined using the rule for those items where two or more account items are allowed according to the bookkeeping rules. Here, “selection” includes a case where the account item whose rule is 2 is output, and the user selects 1 and confirms it.

The accounting system of the present invention is:
The journal entry AI auxiliary system receives the journal data output from the journal entry AI and generates the journal data.

According to this feature, the contents that the journal AI cannot handle by learning can be processed by the journal AI auxiliary system. That is, the journal entry AI auxiliary system can generate journal data in which the entered journal data is corrected as necessary.

The accounting system of the present invention is:
The journal determination unit includes an accuracy determination unit that determines whether to output the journal data generated by the journal AI or whether the journal AI auxiliary system generates journal data.

According to this feature, the journal entry AI auxiliary system can be used only when the journal entry is not highly accurate.

The accounting system of the present invention is:
The journal determination unit includes a result output unit that outputs the journal data generated by the journal AI and the journal data generated by the journal AI auxiliary system.

According to this feature, the journal data generated by the journal entry AI and the journal entry AI auxiliary system can be presented to the user, and the user can understand the operation of the journal judgment unit. Further, when the user wants to correct the output journal result, it can be corrected before the accounting report is created. Here, “output” refers to transmitting information in a form that can be displayed on a display, printed using a printer, output as data, or otherwise confirmed by a user.

The accounting system of the present invention is:
The journal entry AI auxiliary system holds the rule as updatable data.

According to this feature, the user who confirmed the journal data can change (update, add, delete) the rule independently.

The accounting method of the present invention is:
Using the accounting system of the present invention,
A user's accounting form is created using the journal data output by the journal determination unit.

According to this feature, an accounting method using the accounting system of the present invention is provided.

The accounting method of the present invention is:
The teacher data used for learning the correspondence between the journal elements and account items includes journal elements and account items related to vouchers of persons other than the user.

According to this feature, even if the user is a small company, the amount of learning can be increased using data based on the voucher of another company, and the journal accuracy can be improved. The case where journals differ depending on the company can be dealt with by the journal entry AI auxiliary system.

The accounting method of the present invention is:
Using the accounting system of the present invention that retains the rules as updatable data,
The user updates the rule.

According to this feature, the user can change (update, add, delete) the rule independently.

According to the present invention, there are provided an accounting system that performs automatic journaling with high accuracy and an accounting method that uses the accounting system.

FIG. 1 is a diagram illustrating a configuration of an accounting processing system. FIG. 2 is a diagram showing journal data. FIG. 3 is a diagram illustrating rules. FIG. 4 is a diagram illustrating the output result. FIG. 5 is a flowchart showing processing of the voucher input unit. FIG. 6 is a flowchart showing the processing of the accuracy determination unit. FIG. 7 is a flowchart showing the processing of the journal entry AI auxiliary system. FIG. 8 is a diagram illustrating a journal determination unit.

Hereinafter, examples of the present invention will be described.

FIG. 1 is a diagram showing a configuration of an accounting processing system. The accounting processing system 1 is a system that inputs a voucher 3 and outputs output journal data 4, and includes a voucher input unit 11, a journal determination unit 12, a learning unit 13, and a result output unit 14.

The voucher input unit 11 inputs the voucher 3 and outputs a journal element 21. The journal element 21 is included in journal data 22 to be described later. The voucher input unit 11 may output the journal data 22 (substantially the journal element 21) in a state where no data other than the journal element 21 is present.

The journal determination unit 12 inputs the journal element 21, determines an account item based on the journal element 21, and outputs the output journal data 4. The journal entry determination unit 12 includes a journal entry AI 121, a journal entry AI auxiliary system 122, and an accuracy judgment unit 123.

FIG. 2 is a diagram showing journal data. The

journal data

22a and 22b, the learning journal data 23, and the output journal data 4 are all configured as shown in FIG. A specific data format may be set as appropriate, and the

journal data

22a and 22b, the learning journal data 23, and the output journal data 4 may be different. These are collectively described as journal data 22.

Journal data 22 is data including journal elements 21 and account items. Journal entries include amount, business partner, description and date. Here, the amount is indispensable for accounting processing. Further, at least one of the business partner and the description is indispensable because the journal determination unit 12 generates the account item. However, as long as the account item can be generated, only one or both of them may be excluded. The date is not always necessary, but it is preferable that the date is present for the purpose of dividing the fiscal year, monthly or quarterly. In the figure, 31a and 31b indicate data corresponding to one voucher 3, respectively.

Journal AI 121 is an AI that performs journals (generates account items) based on learning result 121a. In this embodiment, the journal elements 21 are vectorized and learning based on a neural network is performed. However, any form may be used. Various known methods can be used. For example, mathematical clustering for vectorized data or fuzzy control may be used. Journal AI 121 inputs journal element 21 and outputs journal data 22a.

The journal entry AI auxiliary system 122 is a program for performing journal entries based on the rules 122a. In the present embodiment, a rule 122a having a format to be described later is read and processed as data, but may be in any form. For example, the rule 122 a may be configured as a subroutine program of the journal entry AI auxiliary system 122.

FIG. 3 is a diagram showing rules. The rule 122a is a set data of numbered rules. Each rule includes a condition 122a1 and an account item 122a2 as shown in each row in the figure. This is for setting the account item 122a when the condition 122a1 is satisfied.

In the figure, the condition 122a1 is shown as a plurality of mathematical expressions, but it is assumed that the condition is satisfied when all of these mathematical expressions are satisfied. Here, the element symbol “∈” of the set indicates that the business partner is classified as a restaurant in a database (not shown) of the accounting system 1. The data format of the condition 122a1 is arbitrary. The text may be a mathematical expression as shown in the figure, and may be a program description such as a script language.

The account item 122a2 is an account item set in the journal data 22b when the condition 122a1 is satisfied. A blank in the figure indicates that the account item is not changed from the journal data 22a. The journal entry AI auxiliary system 122 inputs the journal data 22a and outputs the journal data 22b.

The accuracy judgment unit 123 determines whether or not the journal data assisting system 122 processes the journal data 22a. The journal data 22 a determined by the accuracy determination unit 123 not to be processed by the journal AI auxiliary system 122 is output as the output journal data 4. The journal data 22 a determined to be processed by the journal AI auxiliary system 122 by the accuracy determining unit 123 is processed by the journal AI auxiliary system 122, and the resulting journal data 22 b is output as the output journal data 4. In the figure, the accuracy judging unit 123 is depicted as a branch, but this is a program having a branch as a main function.

The learning unit 13 performs learning based on the learning journal data 23 and outputs the result as a learning result 121a. As for the learning process, a known process according to the journal entry AI 121 may be used. The learning process can be supervised learning using journal elements and account items in journals actually performed. However, it is also possible to classify the journal elements by unsupervised learning using only the journal elements and separately give account items.

The result output unit 14 outputs the journal data 22a and the journal data 22b as a result 24. Any journal data to be output may be arbitrarily designed. In this embodiment, it is assumed that the journal data 22a and the journal data 22b are output when the journal data assisting system 122 performs processing. In addition to this, for example, a voucher with a large amount of money may be arbitrarily designed, for example, to output the user's confirmation.

FIG. 4 is a diagram showing the output result. This indicates that the rule of rule number 2 is applied and that the journal data 22a is corrected to the journal data 22b, that is, that the debit account item is set as an entertainment expense. Note that “output” can be transmitted to the user by any other method such as displaying on a display, printing using a printer, outputting as data, and the like.

The voucher 3 is printed items such as receipts, digitized data, and other slips that can be entered. As printed matter, for example, a receipt, an invoice, a bank passbook, etc. become the voucher 3. As the computerized data, for example, online banking data and accounting software output data are the voucher 3.

The output journal data 4 is journal data output by the accounting processing system 1 and is input to the accounting software 5. This is data having the same contents as the journal data 22a and the journal data 22b. Note that the format may be adapted to the accounting software 5 by performing format conversion from the journal data 22a and the journal data 22b, such as the csv format.

Accounting software 5 creates accounting forms based on the output journal data 4. Widely used software can be used.

Hereinafter, processing of the accounting system 1 will be described.

FIG. 5 is a flowchart showing processing of the voucher input unit. The voucher input unit 11 inputs the voucher 3 to the accounting processing system 1.

When the voucher 3 is a printed matter, the voucher input unit 11 scans the voucher 3 using an optical reading device such as a scanner. Thereafter, journal elements are extracted from the image data obtained by scanning. The journal element may be printed as text (especially an amount), printed as an image such as a logo, or printed as a one-dimensional or two-dimensional barcode. In any case, the journal elements 21 can be extracted by a known method used for reading a receipt or the like and creating a household account book or the like.

If the voucher 3 is electronic data, the voucher input unit 11 extracts journal elements from the electronic data.

Note that the voucher input unit 11 may not be necessarily required when the voucher 3 uses accounting software, cloud accounting, an input agency service, or other data.

In the following description, it is assumed that two vouchers 31a and 31b are input and the two journal elements shown in FIG. 2 are extracted. Although the account items are also shown in FIG. 2, the account items are not yet determined at this stage.

The extracted journal element 21 is input to the journal AI 121 of the journal determination unit 12. The journal entry AI 121 performs a journal entry based on the learning result 121a. As for the journal entry performed by the journal entry AI 121, the method disclosed by the applicant in Japanese Patent Application No. 2016-244741 or a publicly known method can be used. The account item is determined by the journal entry AI 121 as shown in FIG.

Journal data 22 a output from the journal AI 121 is input to the accuracy judgment unit 123. The accuracy determination unit 123 determines whether or not the journal entry AI auxiliary system 122 processes the input journal data 22a. This is because when the determination by the journal entry AI 121 is reliable, it is not necessary to cause the journal entry AI auxiliary system 122 to process it in order to verify it.

The accuracy judgment unit 123 outputs the journal data 22a judged not to be processed by the journal entry AI auxiliary system 122 as the output journal data 4.

FIG. 6 is a flowchart showing the processing of the accuracy judgment unit. The accuracy judgment unit 123 extracts journal data 22a that cannot be sufficiently determined by the journal AI 121 and causes the journal AI auxiliary system 122 to process the journal data 22a.

In the figure, as the case where the judgment by the journal AI 121 is not sufficiently reliable, “Journal element is a caution element” (depending on the journal element, for example, if the journal error is known empirically, the journal element Are called “elements to watch out for”) and “Is there any conflict in the journal entry data?” (According to the bookkeeping rules, more than one account item is allowed). It is not limited and may be set arbitrarily. For example, the journal entry AI 121 may output a certainty of determination based on the learning data and based on it. The journal data 22a to be processed by the journal AI auxiliary system 122 varies depending on the user. Further, it is possible to cause the journal entry AI auxiliary system 122 to process all the journal data 22a without providing the accuracy judging unit 123.

In the present embodiment, the journal data 22a relating to the voucher 31b has a conflicting description in the learning journal data 23 (for spending to restaurants, the debit account item is “conference fee” and “entertainment expense” It is assumed that the journal data relating to the voucher 31b is determined to be processed by the journal entry AI auxiliary system 122.

Journal data 22a related to the voucher 31a that is not determined to be processed by the journal entry AI auxiliary system 122 is output as output journal data 4.

FIG. 7 is a flowchart showing processing of the journal entry AI auxiliary system. The journal entry AI auxiliary system 122 verifies the journal data 22a, corrects it if necessary, and outputs the journal data 22b.

The journal entry AI auxiliary system 122 sequentially verifies whether or not the journal data 22a matches the rule condition 122a1 for each rule. It is corrected to 122a2. Of course, if the account item of the journal data 22a is the same as the account item 122a2 of the rule, no correction is required.

Here, since the subsequent rules are not applied to the journal data 22a that matches the condition 122a1 of one rule, the rules 122 are assigned rule numbers in the order of priority of the description.

Here, the rule shown in FIG. 3 is based on the rule of the individual user with the rule of rule number 1 (notebooks can be purchased as gifts to customers, but from stationery store C, employees of (It is “office supplies cost” because a notebook for business use is purchased.) According to the bookkeeping rule, one account item is selected from those items that allow two or more account items. Further, the rule of rule number 2 is required by a legal agreement. Regarding the rule of rule number 2, it is not easy to determine a legal agreement of 5000 yen per person (particularly a specific numerical value of “5000”) by learning. The arrangement is not limited to laws and regulations, and may be based on individual journal rules such as a company or a tax accountant office.

As a modification of the rule of rule number 1, for stationery stores other than stationery store C, the account item includes two items, “office supplies cost” and “consumables cost”, and the journal entry AI auxiliary system 122 presents it to the user You can also ask for a choice. For example, the user's judgment is respected when the reliability of the journal entry AI is low and the rule is not strictly determined.

The corrected (or not corrected) journal data 22b is output and output as output journal data 4. In the present embodiment, the condition of the rule of rule number 2 in the journal data relating to the voucher 31b is met, and the debit account item is corrected to the entertainment expense.

Accounting software 5 creates an accounting form based on the output journal data 4.

As described above in detail, according to the accounting processing system 1 of the present embodiment, the accuracy can be improved by using the journal entry AI auxiliary system 122 when the accuracy cannot be ensured by supervised learning. Automatic journal entry can be performed.

The present embodiment relates to a method for mounting the accounting processing system 1. The configuration of the accounting processing system 1 is the same as that of the first embodiment, and detailed description thereof is omitted.

When the user is a small-scale company or the like, it is difficult to prepare the learning journal data 23 that keeps statistical accuracy. Therefore, the journal data 23 is not limited to the user's own journals, but uses a large number of journals using journals of other persons. Even when a small company or the like is a user, the journal entry AI 121 can be constructed by preparing the learning journal data 23.

When using journals from multiple companies, there is a high possibility that there will be conflicts in the learning journal data depending on the policies of each company. However, this problem can be solved by processing the rule 122a based on the circumstances of an individual user in the journal entry AI assisting system 122.

Here, the circumstances of individual users are often not the system provider but the user has knowledge. For example, it is the rule of rule number 1 in FIG. 3 (the notebook can be purchased as a gift for the customer, but since the notebook used for the work of the employee is purchased from the stationery store C, it is “office supplies cost”) . In addition, the circumstances of individual users may change. Therefore, the rule 122a is held as updatable data so that the user can change (update, add, delete) while referring to the result 24.

On the other hand, the system provider can prepare in advance what is required by the agreement of laws and regulations, such as the rule of rule number 2 in FIG.

According to the applicant's experiment, the journal entry accuracy of the journal entry AI 121 is approximately 90%, but by using the journal entry AI auxiliary system 122, the accuracy of the journal entry determination unit 12 is approximately 98% without requiring the user's judgment. It was. If the user's judgment is required, higher accuracy is expected.

As described in detail above, the accounting processing method of the present embodiment can be implemented by a small-scale company or the like, and an accounting processing method that can be used by a small-scale company or the like is provided.

This embodiment relates to the configuration of the journal entry determination unit 12. The configuration other than the journal determination unit 12, the journal AI 121, and the journal AI auxiliary system 122 are the same as those in the first embodiment, and detailed description thereof is omitted.

FIG. 8 is a diagram showing a journal entry determination unit. The journal determination unit 12 includes a journal AI preliminary auxiliary system 124 in addition to the one in the first embodiment, and the journal data 22c is processed by a function corresponding to the journal determination unit in the first embodiment.

The journal entry AI preliminary assistance system 124 performs rule-based journal entry in the same manner as the journal entry AI assistance system 122 in the first embodiment. A part of the rule-based journal can be surely journalized if the condition is met, and does not require a journal based on the journal AI. Such journals are processed in advance.

The journal data 22c in which journal entry is performed in accordance with one condition of the rules by the journal entry AI preliminary auxiliary system 124 is output as output journal data 4.

Journal entry element 21 that does not match any rule is processed in the same manner as in the first embodiment by journal entry AI preliminary assistance system 124.

As described above in detail, the accounting processing system 1 according to the present embodiment performs efficient processing by the journal entry AI advance auxiliary system 124. That is, it is also effective to implement the journal entry AI auxiliary system before the journal entry AI. If it is determined by the journal entry AI preliminary support system 124 that the accuracy is sufficiently high, the journal entry AI support system 122 to be implemented after the journal entry AI may not be provided.

An accounting system that performs automatic journaling with high accuracy, and an accounting method that uses the accounting system. It can be used by many companies.

1 Accounting Processing System 11 Voucher Input Unit 12 Journal Judgment Unit 121 Journal AI
121a learning result 122 journalizing AI auxiliary system 122a rule 123 accuracy judging unit 13 learning unit 14 result output unit 21 journal element 22 journal data 23 learning journal data 24 result 3 voucher 4 output journal data 5 accounting software

Claims

It has a journal judgment unit that outputs journal data that selects the account items for journal elements including the amount of voucher or electronic data, and at least one of the business partner and description,
The journal determination unit includes a journal AI that generates journal data based on a learning result of correspondence between journal elements and account items, and a journal AI auxiliary system that generates journal data based on a set rule. Accounting system.
The accounting system according to claim 1, wherein the journal element further includes a date.
3. The accounting system according to claim 1 or 2, wherein the rule includes a legal agreement.
The accounting system according to any one of claims 1 to 3, wherein the rule includes an arrangement of individual journal entry rules of a company, a tax accountant office, and other persons involved in journal entries.
5. The rule according to any one of claims 1 to 4, characterized in that said rule includes selecting one account item from those for which two or more account items are permitted according to a bookkeeping rule. Accounting system.
6. The accounting system according to claim 1, wherein the journal entry AI auxiliary system inputs the journal data output from the journal entry AI and generates journal data.
The journal determination unit includes an accuracy determination unit that determines whether to output the journal data generated by the journal AI or whether the journal AI auxiliary system generates journal data. Item 7. The accounting system according to item 6.
The accounting according to claim 6 or 7, wherein the journal determination unit includes a result output unit that outputs the journal data generated by the journal AI and the journal data generated by the journal AI auxiliary system. Processing system.
The accounting system according to claim 8, wherein the journal entry AI auxiliary system holds the rule as updatable data.
Using the accounting system according to any one of claims 1 to 9,
An accounting processing method, wherein the accounting data of the user is created using the journal data output by the journal determination unit.
11. The accounting method according to claim 10, wherein the teacher data used for learning the correspondence between the journal element and the account item includes a journal element and an account item related to a voucher of a person other than the user.
Using the accounting system according to claim 9;
12. The accounting method according to claim 10, wherein the user updates the rule.