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In this paper, I discuss a methodology for the conversion of functional models between functional taxonomies developed by Kitamura et al. (2007) and Ookubo et al. (2007). They apply their methodology to the conversion of functional models described in terms of the Functional Basis taxonomy into functional models described in terms of the Functional Concept Ontology taxonomy. I argue that this model conversion harbors two problems. One, a step in this model conversion that is aimed to handle differences in the modeling of user features consists of the removal of Functional Basis functions. It is shown that this removal can lead to considerable information loss. Two, some Functional Basis functions that I argue correspond to user functions, get re-interpreted as device functions in the model conversion. I present an alternative strategy that prevents information loss and information change in model conversions between the Functional Basis and Functional Concept Ontology taxonomies

On the conversion of functional models: bridging differences between functional taxonomies in the modeling of user actions