Patent ID: 6381585
Filing Date: 2002-04-30
Classification: G06Q

Abstract:
A computer system including computer readable program code stored in computer readable memory for calculating the payment amount of the sum certain in money a business entity promises to pay and the payment amount of the interest from any debt instrument of said business entity that is tax deductible to said business entity, whereby the right to the sum certain in money said business entity promises to pay and the right to the interest from said debt instrument of said business entity is issued or delivered to a share or shares of equity of said business entity, whereby said debt instrument of said business entity cannot be owned by the shareowner of equity of said business entity, whereby said debt instrument of said business entity cannot be separated from said share or shares of equity of said business entity to be sold or traded separate from said share or shares of equity of said business entity, whereby said debt instrument is issued or delivered to said share or shares of equity of said business entity and the shareowner or shareowners of said share or shares of equity of said business entity exchange no money or property for said debt instrument of said business entity:a computer system having a memory means for mathematical calculation; a number representing the amount of the sum certain in money said business entity promises to pay or a number representing the amount of the interest from said debt instrument of said business entity; a number or list of numbers representing the number of shares of equity owned by the shareowner or shareowners of record of said business entity; a data input means for entering said number representing the amount of the sum certain in money said business entity promises to pay or said number representing the amount of the interest from said debt instrument of said business entity and entering said number or list of numbers representing the number of shares of equity owned by the shareowner or shareowners of record of said business entity; said computer readable code including means for causing said computer system to multiply said number representing the amount of the sum certain in money said business entity promises to pay or said number representing the amount of the interest from said debt instrument of said business entity by the said number or list of numbers representing the number of shares of equity owned by the shareowner or shareowners of record of said business entity; a data output means for generating a totalized payment amount of the sum certain in money said business entity promises to pay or said totalized payment amount of the interest from said debt instrument of said business entity to the shareowner or shareowners of record of said business entity.