# Excel: how AI models rank it, October 2026

Finance AI Recommendation Index, October 2026 Edition. Named in 17 judge labels across 10 categories by 8 of 14 models. Page: https://finance-ai-index.com/vendors/excel/

## Standing by category

| Category | Share | Rank | Negative rate | Labels |
|---|---|---|---|---|
| Corporate tax provision | 2% | 15 | 25% | 4 |
| Fixed asset accounting | 0% | 105 | 100% | 2 |
| FP&A platforms | 0% | 25 | 0% | 2 |
| Rebate management | 0% | 65 | 50% | 2 |
| Revenue recognition | 0% | 76 | 100% | 2 |
| Board portals | 0% | 45 | 100% | 1 |
| Corporate performance management | 0% | 56 | 0% | 1 |
| ESG and carbon reporting | 0% | 54 | 0% | 1 |
| Telecom expense management | 0% | 49 | 0% | 1 |
| Treasury management systems | 0% | 56 | 0% | 1 |

## What the models said for it

- "the best value is usually a controlled Excel-based provision process with a CPA or tax adviser reviewing it—not an enterprise software license" (GPT-6 Luna, Corporate tax provision)
- "Excel remains a solid choice for early-stage companies, with zero additional cost if you already have Microsoft 365" (Claude Haiku 4.5, FP&A platforms)
- "If the budget is very tight, start with a well-maintained Excel or Google Sheets model." (GPT-6 Luna, FP&A platforms)
- "For a limited budget, the industry standard workaround is: Excel (with Templates)" (Qwen 3.7 Flash, Corporate tax provision)

## And against it

- "manual, spreadsheet-based rebate tracking is the most dangerous "platform" of all... "homegrown" Excel systems are the first thing you should phase out." (Gemini 3.5 Flash, Rebate management)
- "Over-Reliance on Excel Spreadsheets ... that flexibility can create risk in the form of incorrect formulas, version control issues" (Kimi K2, Corporate tax provision)
- "The "Spreadsheet Trap" (Excel or Google Sheets)... they are the most dangerous "tool" for established companies.*Why to avoid:*" (Gemini 3.5 Flash, Fixed asset accounting)
- "relying on Excel spreadsheets for your ASC 606 deferred revenue schedules is a massive red flag for auditors" (Gemini 3.5 Flash, Revenue recognition)

## Movement since September 2026

Floor: 10 points of share, measured on the calibration repeat. A larger change is movement; a smaller one is noise.

- Corporate tax provision: 0% to 2%, ±0. Inside the floor by 10 points · rank 84 → 15 of 102.
- Fixed asset accounting: 0% to 0%, ±0. Inside the floor by 10 points · rank 90 → 105 of 107.
- FP&A platforms: 0% to 0%, ±0. Inside the floor by 10 points · rank 22 → 25 of 74.
- Rebate management: 0% to 0%, ±0. New · not ranked in September 2026 · rank 65 of 80.
- Revenue recognition: 0% to 0%, ±0. Inside the floor by 10 points · rank 71 → 76 of 77.
- Board portals: 0% to 0%, ±0. New · not ranked in September 2026 · rank 45 of 50.
- Corporate performance management: 0% to 0%, ±0. Inside the floor by 10 points · rank 58 → 56 of 99.
- ESG and carbon reporting: 0% to 0%, ±0. New · not ranked in September 2026 · rank 54 of 110.
- Telecom expense management: 0% to 0%, ±0. New · not ranked in September 2026 · rank 49 of 89.
- Treasury management systems: 0% to 0%, ±0. New · not ranked in September 2026 · rank 56 of 124.

## Record

- Method: https://finance-ai-index.com/methodology/
- Raw judge labels and full responses: https://finance-ai-index.com/data/
- License: CC BY 4.0. Cite as Finance AI Recommendation Index, October 2026 Edition, finance-ai-index.com.