Input of information
Database is the backbone of any system. No data means no use of a system. Information is the most valuable thing for a user, if you have electronic information you can shift from one system into another for a short period of time.
Thus if there are no data, the user must create a database by filling corresponding fields. Information input must be in the system but not in alternative convenient form, (for example tables). Accurate manual input of data results in good quality database, especially if a billing system is protected against incorrect information input. If a user has a database in e-form it can be loaded in the system after conversion into corresponding file format. To do this the developer must know the structure of data storage in the old system. If such structure is missing it can be learned, but it requires lots of time and efforts and does not guarantee integrity of data.
Conversion of data is a hard work because it is not possible to transfer data from one cell into other due to different storage algorithms. During conversion as a rule a part of data necessary for a new system operation is missing. More than that internal data protection prevents loading of incomplete or incorrect data. In any case corrections of data should be made during conversion.
All issues highlighted above lead to necessity to make one or two conversions and data testing which increases time and volume of work but gives better result.