Nintendo Network
Currently, purchases made through the Nintendo eShop on the Nintendo 3DS are tied to the system that they were purchased from, and they can only be transferred by contacting Nintendo's customer service. However, Nintendo has stated that this will change with the launch of the Wii U and the Nintendo Network user account system. On the Wii U, the user's purchases are tied to their Nintendo Network account but they cannot be transferred to other systems by the user as the Nintendo Network account is tied to a specific console. This user account system was added to the Nintendo 3DS via a system update on December 9, 2013, coinciding with Miiverse being added to the system, allowing players to combine their funds with their Wii U account.