1. A method of converting an electronic document into hypertext, comprising: parsing said electronic document to identify a plurality of variables, recommendations, and logical relationships therebetween; formulating a rule for each said variable from said logical relationships and said recommendations; associating one or more corresponding tags with each said variable and each said recommendation using said rule; and inserting into said electronic document, in proximity to said variables and recommendations, said one or more corresponding tags to form a hypertext document.