DETAILED ACTION
Acknowledgments
The present application, filed on or after March 16, 2013, is being examined under the first inventor to file provisions of the AIA .
This action is in reply to the application filed on 08/29/2025.
Claims 1-20 are currently pending and have been examined.
Information Disclosure Statement
The Information Disclosure Statement filed on 09/08/2025 has been considered. An initialed copy of the Form 1449 is enclosed herewith.
Claim Rejections - 35 USC § 101
35 U.S.C. 101 reads as follows:
Whoever invents or discovers any new and useful process, machine, manufacture, or composition of matter, or any new and useful improvement thereof, may obtain a patent therefor, subject to the conditions and requirements of this title.
Claims 1-20 are rejected under 35 U.S.C. 101 because the claimed invention is directed to non-patent eligible subject matter because the claim(s) as a whole, considering all claim elements both individually and in combination, do not amount to significantly more than an abstract idea.
Step 1:
The claims recite a process, system, apparatus, article of manufacture, and/or a nontransitory storage medium with instructions, each of which are proper statutory categories.
Step 2A (prong 1):
Claim 1 (representative of claims 16 and 19):
The claim limitations are grouped as shown immediately following:
determining, by an accounting system comprising memory, and one or more processors configured to execute instructions stored in the memory, a set of example financial records, each example financial record being associated with a transaction between a first example entity and a second example entity, and each example financial record having a first label identifying the first example entity; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
for each example financial record of the set of example financial records: (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, an example character string based on the example financial record; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, one or more first example substrings from the example character string; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, one or more second example substrings from the example character string, (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
wherein the one or more second example substrings are different from the one or more first example substrings; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
generating, by the accounting system, a first match score for each of the one or more first example substrings by comparing the one or more first example substrings to the first label; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
generating, by the accounting system, a second match score for each of the one or more second example substrings by comparing the one or more second example substrings to the first label; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, a best match score based on the one or more first match scores and the one or more second match scores; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, that the best match score exceeds a threshold match score; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
responsive to the best match score exceeding the threshold match score, annotating, by the accounting system, the example financial record with an entity identifier, the entity identifier derived from the example substring associated with the best match score; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, a training dataset comprising the annotated example financial records, each annotated example financial record comprising a character string of a financial record and a label entity identifier; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
training, by the accounting system, an entity prediction model using the training dataset to provide a trained entity prediction model, wherein the trained entity prediction model is configured to provide a predicted entity identifier of a candidate financial record; wherein training the entity prediction model using the training dataset comprises: for each of the annotated example financial records of the training dataset: (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, one or more first substrings from the character string of the annotated example financial record; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
generating, by the accounting system, a first set of tokens by tokenising each of the one or more first substrings; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, one or more second substrings from the character string of the annotated example financial record, wherein the one or more second substrings are different from the one or more first substrings; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
generating, by the accounting system, a second set of tokens by tokenising each of the one or more second substrings; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
providing, by the accounting system, the first set of tokens and the second set of tokens to a numerical representation generation model of the accounting system to generate a numerical representation of the annotated example financial record; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
providing, by the accounting system, the numerical representation of the annotated example financial record and the respective label entity identifier as an input to the entity prediction model; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system and as an output of the entity prediction model, a predicted entity identifier; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
comparing, by the accounting system, the predicted entity identifier with the respective label entity identifier; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, one or more weights of the entity prediction model based on the comparison; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
determining, by the accounting system, a candidate financial record associated with a transaction between a first entity and a second entity; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
using, by the accounting system, the trained entity prediction model to generate a predicted entity identifier for the candidate financial record based on the candidate financial record; (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
using the predicted entity identifier, by the accounting system, to: (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
(i) reconcile the candidate financial record with a respective accounting record of the accounting system; or (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
(ii) create a new accounting record in the accounting system. (Certain Methods Of Organizing Human Activity - business relations - following rules or instructions)
Step 2A (prong 2):
Claim 1 (representative of claims 11 and 16):
…memory
…one or more processors
…an accounting system
… a non-transient computer-readable storage medium
…a computer
These remaining claim limitations are delineated as shown immediately preceding. The abstract idea is not integrated into a practical application. There are no improvements to the functioning of a computer, other technology or technical field, a particular machine is not cited, nothing is transformed to a different state or thing, the abstract idea is not more than a drafting effort designed to monopolize the abstract idea. The claim merely uses a computer as a tool to perform the abstract idea, which is generally linked to a particular field of use, in this case, marketing and advertising. Thus, these limitations are recited at a high-level of generality (i.e., as a generic processor and memory performing a generic computer function of processing and storing data) such that it amounts no more than mere instructions to apply the exception using a generic computer component – MPEP 2106.05(f). Further, receiving data, evaluating data and distributing data are data gathering and data outputting, which has no effect on technology and does no more than generally link the use of the judicial exception to a particular technological environment or field of use – see MPEP 2106.05(h).
Step 2B:
The claim limitations do not provide an Inventive Concept. The claim limitations do not recite additional elements that amount to significantly more that the abstract idea because the additional elements of the system comprising a computer processor, computer readable storage medium with instructions, and a memory configured to store information, each recited at a high level of generality in a computer network which only perform the universal computer functions of accessing, receiving, storing, and processing data, transmitting and presenting information. Taking the elements both individually and as an ordered combination, the function performed by the computer at each step of the process is purely orthodox. Using a computer to obtain and display data are some of the most basic functions of a computer. As shown, the individual limitations claimed are some of the most rudimentary functions of a computer. The technical solution described in this invention does not alter hardware structure or its routine, does not transform the character of the information being processed, does not identify a novel source or type of data, does not advance the functionality of a computer as a tool, and does not incorporate specific rules enabling the computer to accomplish innovative utilities. In summary, the individual step and/or component does no more than require a general computer to perform standard computer functions. As discussed above with respect to integration of the abstract idea into a practical application, the additional element of a computer devices amounts to no more than mere instructions to apply the exception using a generic computer component - requiring the use of software to tailor information and provide it to the user on a generic computer, Intellectual Ventures I LLC v. Capital One Bank (USA), 792 F.3d 1363, 1370-71, 115 USPQ2d 1636, 1642 (Fed. Cir. 2015);
Claims 19 and 20, as recited, are directed toward logic. Such logic can be interpreted as computer code, per se, which is not a statutory category and is therefore unpatentable. However, a computer program can be eligible for patent protection if it is tangibly embodied on a computer readable medium and, when executed by a computer, performs the steps of the invention. Appropriate correction is required.
Applicant is also respectfully reminded that like all claim amendments, a claim amendment inserting non-transitory must have clear support or antecedent basis in the original specification. See MPEP §608.01(o) with particular emphasis on MPEP §608.01(o) ¶3.
CONCLUSION
The prior art made of record and not relied upon is considered pertinent to applicant's disclosure.
Non Patent Literature:
Tookitaki. “What is data reconciliation and what is it used for in finance?”. (20 May 2020). Retrieved online 08/23/2022. https://www.tookitaki.com/compliance_hub/what-is-reconciliation/
SCOR. “ P&C loss development triangles and reserves as of December 2019.” (2019). Retrieved online 08/23/2022. https://www.scor.com/en/download/file?token=def502000af358d4c35cb6e36e1e747623a0f0c3c06f93e75768ec914fb31fe1cf35180e9632058b442404ff60f038debc13ff8dd7ba7b8ce68c872fd577713c94ebaab1e2a6e6410c3c10e5627c9ce4e3338e73d18fbfd17824b88a6bb8ad062156e7389d1040381528764727635250acd19a0c3b403f93b4be3060ecc439c4e2686ceb76
EFRAG. “ACCOUNTING FOR CRYPTO-ASSETS (LIABILITIES): HOLDER AND ISSUER PERSPECTIVE.” (July 2020). Retrieved online 08/23/2022. https://www.efrag.org/Assets/Download?assetUrl=/sites/webpublishing/SiteAssets/EFRAG%2520Discussion%2520Paper-Accounting%2520for%2520Crypto-Assets%2520%28Liabilities%29-%2520July%25202020.pdf
Michael Casey et al. “The Impact of Blockchain Technology on Finance: A Catalyst for Change.” (2018). Retrieved online 08/23/2022. https://www.sipotra.it/wp-content/uploads/2018/07/The-Impact-of-Blockchain-Technology-on-Finance-A-Catalyst-for-Change.pdf
LAVINIA ANDREEA SAMOILA. “Multiple Entity Reconciliation.” (September 2015). Retrieved online 08/23/2022. http://www.diva-portal.org/smash/get/diva2:928531/FULLTEXT01.pdf
Foreign Art:
ALEJANDRO LLAVES et al. “APPARATUS AND METHOD FOR GENERATION OF FINANCIAL EVENT DATABASE.” (JP 2018/198046 A)
KRIKORIAN, SHARI et al. “METHOD AND SYSTEM FOR PURCHASE CARD UTILIZATION AND DATA RECONCILIATION WITH ENTERPRISE RESOURCE PLANNING/FINANCIAL SOFWARE.” (WO 2006/017630 A2)
HODSON, MELISSA. “METHOD AND SYSTEM FOR CONTRACT COMPARISON IN SECURITIES LENDING TRANSACTIONS.” (WO 2007/033095 A2)
CONLEY, WILLIAM S. et al. “DATA COLLECTION, MANIPULATION, RECONCILIATION, AND REPORTING FOR MULTIPLE SITES.” (WO 2007/112374 A2)
HYNES, ANTHONY et al. “FINANCIAL TRANSACTION PROCESSING METHOD AND SYSTEM.” (WO 2008/036998 A1)
Any inquiry of a general nature or relating to the status of this application or concerning this communication or earlier communications from the Examiner should be directed to James A. Reagan (james.reagan@uspto.gov) whose telephone number is 571.272.6710. The Examiner can normally be reached Monday through Friday from 9 AM to 5 PM. If attempts to reach the examiner by telephone are unsuccessful, the Examiner’s supervisor, John Hayes, can be reached at 571.272.6708.
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/JAMES A REAGAN/Primary Examiner, Art Unit 3697
james.reagan@uspto.gov
571.272.6710 (Office)
571.273.6710 (Desktop Fax)
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