A system that can convert content and structure of a document from an original format into a target format irrespective of the functional specifics of the original format. The system can automatically infer the content and structure of a document via a rendered format thereby restoring the programmatic functionality of the original file (or generating programmatic functionality of a desired target format) through the novel conversion/import process. The system can extract the document structure (e.g., layout) together with the content in order to effectuate the conversion. Heuristics (e.g., logic and/or reasoning) can be employed to make decisions with respect to importing the document into a target format and/or formats.