This involves bringing data across different platforms or different software. It usually requires data to be in ASCII text file format, with delimiters or in spreadsheet columns.
Master files such as item master, customer, supplier, and chart of accounts are portable. Transaction files are different between systems and are not ported because of the huge effort involved in development and verification.
One-to-one correspondence simplifies the process as there is no need for conversion. Most conversions require custom programming and may not be cost effective.
After the data are ported, it is the users' responsibility to verify for completeness and accuracy.