A solution to this final problem is to continue with the familiar traditional system and experiment with ABC separately, using it initially for only one product line, one facility, or one category of costs such as the costs of service departments. If important new insights are gained from the experiment, managers may become convinced that ABC deserves wide application. Note also that it is not necessary to replace the traditional system with ABC to get ABC’s benefits. Both systems can be operated, the traditional system for financial and tax reporting and ABC for occasional special studies. Such special studies might be conducted when products are considered for addition or deletion from the product line, when production technology changes, or when a resource’s costs has increased or decreased significantly. Many companies that have implemented ABC use it for decision making and planning but do not apply it to the routine, continuous costing of output; instead, they continue to use simpler traditional systems for routine external reporting. Companies that use ABC for routine reporting generally have very simple ABC system, with as few as two activity cost pools.