A method for extracting business logic from computer code is disclosed. The computer code has a number of statements. According to the method, the statements are examine to identify a number of conditional statements and a number of action statements. The conditional statements and the action statements are then tagged, with the conditional and action statements each having its associated tag. The conditional statements and the action statements are then respectively grouped together. Next, a number of action sets are generated based on the conditional statements. Each action set includes an associated set of action statements. For each action set, the associated set of action statements are identified from the grouped action statements.