In the present paper, we study the finite type invariants of Gauss words. In the Polyak algebra techniques, we reduce the determination of the group structure to transformation of a matrix into its Smith normal form and we give the simplified form of
a universal finite type invariant by means of the isomorphism of this transformation. The advantage of this process is that we can implement it as a computer program. We obtain the universal finite type invariant of degree 4, 5, and 6 explicitly. Moreover, as an application, we give the complete classification of Gauss words of rank 4 and the partial classification of Gauss words of rank 5 where the distinction of only one pair remains.
