# Spreadsheets: how AI models rank it, October 2026

Finance AI Recommendation Index, October 2026 Edition. Named in 12 judge labels across 6 categories by 7 of 14 models. Page: https://finance-ai-index.com/vendors/spreadsheets/

## Standing by category

| Category | Share | Rank | Negative rate | Labels |
|---|---|---|---|---|
| Fixed asset accounting | 0% | 107 | 100% | 3 |
| Lease accounting | 0% | 71 | 100% | 3 |
| Cap table management | 0% | 42 | 100% | 2 |
| Revenue recognition | 0% | 77 | 100% | 2 |
| Corporate tax provision | 0% | 96 | 100% | 1 |
| Internal controls and SOX | 0% | 85 | 100% | 1 |

## And against it

- "the clearest answer from the sources is: spreadsheets once you're past the very earliest stage, because they lack audit trails" (Perplexity Sonar, Cap table management)
- "Spreadsheets (e.g., Excel or Google Sheets) are the primary internal controls "tool" to avoid or approach with extreme caution." (Grok 4.1 Fast, Internal controls)
- "Spreadsheets are error-prone, difficult to audit, and poorly suited to managing the volume of calculations" (Claude Haiku 4.5, Lease accounting)
- "Spreadsheets for Complex Asset Management ... they become problematic as your asset portfolio grows" (MiniMax M2.5, Fixed asset accounting)

## Movement since September 2026

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

- Fixed asset accounting: 0% to 0%, ±0. Inside the floor by 10 points · rank 91 → 107 of 107.
- Lease accounting: 0% to 0%, ±0. Inside the floor by 10 points · rank 58 → 71 of 71.
- Cap table management: 0% to 0%, ±0. Inside the floor by 10 points · rank 41 → 42 of 42.
- Revenue recognition: 0% to 0%, ±0. Inside the floor by 10 points · rank 69 → 77 of 77.
- Corporate tax provision: 0% to 0%, ±0. Inside the floor by 10 points · rank 83 → 96 of 102.
- Internal controls and SOX: 0% to 0%, ±0. Inside the floor by 10 points · rank 71 → 85 of 90.

## 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.