Document:

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                                                                   EXHIBIT 10.14

                            PROCESSOR AGREEMENT

     This Processor Agreement ("Agreement") is made this 1st day of May, 2000
(the "Effective Date"), between Deluxe Financial Services, Inc. ("Deluxe") and
eFunds Corporation ("eFunds").

     WHEREAS, eFunds owns and operates a consumer reporting agency as defined by
the federal Fair Credit Reporting Act, as amended, 15 U.S.C. Section 1681 et
seq. ("FCRA")(referred to herein as "Debit Bureau"), which among other things
compiles consumer data for use by their Customers (defined below) in their
account opening and other business decision making; and

     WHEREAS, Debit Bureau and each of its Customers are parties to a certain
agreement (the "Customer Agreement") under which each such Customer is agreeing
to contribute certain information about consumers to Debit Bureau (the "Customer
Data");

     WHEREAS, eFunds desires to gain access to certain data and obtain certain
data processing services related to the Customer Data and eFunds Data from
Deluxe in order for Debit Bureau to carry out its obligations under the Customer
Agreements, subject to the terms and conditions of this Agreement;

     WHEREAS, Direct Checks Unlimited, Inc., an Affiliate (defined below) of
Deluxe, has agreed to provide certain customer data ("CU Data") to Debit Bureau
for use as described in that certain Data Contribution Agreement between Direct
Checks Unlimited, Inc. and eFunds effective as of May 1, 2000 (the "DCA"), and
Deluxe will be providing data processing services to make the CU Data available
to Debit Bureau under this Agreement;

     WHEREAS, except as provided in this Agreement, the DCA governs the
relationship of Deluxe and eFunds in connection with the CU Data;

     WHEREAS, Deluxe has provided and will provide certain data to the Debit
Bureau (collectively, the "LOA Data") prior to the Distribution Date (defined
below), which data Deluxe obtains from its financial institution customers
pursuant to Letters of Agreement entered into between Deluxe and such customers;
and

     WHEREAS, eFunds' is currently using the LOA Data in its business operations
and the parties desire to provide for eFunds' continued use thereof after the
Distribution Date, as described in this Agreement.

     NOW, THEREFORE, the parties hereto agree as follows:

1. Definitions. As used in this Agreement, the capitalized terms set forth below
shall have the following meanings:

     "Affiliate" has the meaning given in the IPO and Distribution Agreement.
     "Confidential Information" means all proprietary information of a party
     that such party treats as confidential, including, without limitation,
     specifications, diagrams, information, data, materials, markets, customers,
     suppliers, inventions, products, procedures, designs, research and
     development, business plans, financial projections, organizations,
     employees or consultants or any other similar aspects of or information
     related to the present or future business of either party.
     "Distribution Date" has the meaning given in the IPO and Distribution
     Agreement.
     "eFunds Data" means the data provided by eFunds to Deluxe hereunder and
     data provided by a Customer of eFunds to Deluxe as a result of a an
     agreement between the Customer and eFunds

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     under which such Customer agrees to provide such data to Deluxe, as
     described in a particular Statement of Work, provided that eFunds Data
     shall in not include data provided by a Customer to Deluxe directly or
     pursuant to arrangements between Deluxe and such Customer.
     "Fees" means the fees and charges payable by eFunds for the Services
     provided hereunder, which are set forth in each Statement of Work.
     "IPO and Distribution Agreement" means that certain IPO and Distribution
     Agreement between eFunds and Deluxe Corporation dated as of March 31, 2000.
     "Services" means the data processing services provided by Deluxe hereunder,
     which will be described in each Statement of Work.
     "Statement of Work" means a document describing the particular Services to
     be performed by Deluxe for eFunds, the term of which will be negotiated in
     good faith by the parties and attached hereto as an Exhibit. Each Statement
     of Work will contain all information relating to the Services described
     therein, such as the specific Customer Data and/or eFunds Data needed to be
     delivered by eFunds to Deluxe in order for the Services to be provided, the
     timetable for completion, pricing, any programming/development work that
     eFunds is required to do in order for Deluxe to provide such Services, and
     any other terms applicable to such Services.

2. Use of eFunds Data and Customer Data. Subject to the restrictions set forth
in this Agreement, eFunds hereby grants to Deluxe a non-exclusive license to
use, copy, display and distribute the particular eFunds Data described in each
Statement of Work, only as necessary to perform the Services described in such
Statement of Work. In no event shall Deluxe distribute or permit any third party
(including its Affiliates) to access or use the eFunds Data or the Customer Data
when combined with the eFunds Data, except that Deluxe may provide specific
eFunds Data and/or Customer Data in combination with the eFunds Data to the
Customer to which such data relates as part of the Services. Deluxe shall not
analyze or otherwise use the eFunds Data or the Customer Data in combination
with the eFunds Data to familiarize itself with the nature, character or quality
of the eFunds Data or the Customer Data in combination with the eFunds Data nor
shall Deluxe use any information it obtains as a result of its handling,
processing or possession of the eFunds Data and/or the Customer Data in
combination with the eFunds Data for its benefit, for the benefit of any
Affiliate or for the benefit of any third party other than the Customer to which
such eFunds Data or Customer Data in combination with the eFunds Data relates.
Without limiting the generality of the foregoing, Deluxe shall not use the
eFunds Data, the Customer Data in combination with the eFunds Data or
information obtained as a result of its handling, processing or possession of
the eFunds Data or Customer Data in combination with the eFunds Data in
connection with the creation, testing, enhancement, promotion, marketing,
selling and/or licensing of products or services offered by Deluxe or any of its
Affiliates or any third party other than the Customer to which the eFunds Data
and/or Customer Data in combination with the eFunds Data relates. Deluxe
acknowledges and agrees that it shall have no right or license to integrate all
or any portion of the eFunds Data and/or Customer Data in combination with the
eFunds Data into Deluxe's or its Affiliates' own databases. Notwithstanding any
provision in this Agreement to the contrary, however, Deluxe shall not be
prohibited under the provisions of this Agreement from using the Customer Data
or the CU Data for any purpose, provided that such use is not in combination
with the eFunds Data..

3. Delivery. eFunds agrees to deliver to Deluxe the applicable eFunds Data,
including requests for CU Data, as described in each Statement of Work in
accordance with the applicable timeline, and in accordance with the terms of a
technical specification agreed upon by the parties in the applicable Statement
of Work. eFunds shall only submit requests for CU Data as permitted by the DCA,
and eFunds acknowledges that the CU Data will only be provided by Deluxe
hereunder during the term of the DCA and in accordance with the DCA. All eFunds
Data will be delivered to Deluxe directly by the Customer in accordance with the
terms of a technical specification agreed upon by Deluxe and eFunds in the
applicable Statement of Work. All Customer Data, CU Data and eFunds Data in
combination with the

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Customer Data and/orthe CU Data delivered by Deluxe hereunder as a result of the
Services shall be delivered to eFunds (or its designee) in accordance with the
technical specification in the applicable Statement of Work. If such a technical
specification(s) calls for the delivery to eFunds of a "superset" of Customer
Data, CU Data ,r eFunds Data or a combination of the eFunds Data and the
Customer Data and/or the CU Data (i.e., a set of data that includes more data
elements than is required by eFunds), eFunds warrants that it will process such
delivered data such that only the required data elements (as defined in the
applicable technical specification) are used by eFunds, and that it shall not
use, nor permit any third party (including Affiliates) to use in any manner, any
data elements that are delivered and not required (as defined in the applicable
technical specification).

4. Provision of Services. Deluxe shall provide the Services described in each
Statement of Work pursuant to the time line and specifications contained in such
Statement of Work. Deluxe shall have no liability for any delay in performing
the Services hereunder due to any delays caused by eFunds or any third party,
including, without limitation, any delays in the delivery of the Customer Data,
CU Data or eFunds Data, or completion of necessary programming and other system
changes by eFunds as described in a Statement of Work. Both parties agree to
make the ongoing maintenance and development of the processing files used in the
provision of the Services a business priority.

5. Continued Use of LOA Data. Subject to Sections 6 and 7 below, eFunds agrees
that it will have a royalty-free right to only use the LOA Data for any purpose
that (a) is consistent with the applicable Letter of Agreement as well as
federal, state and local laws, rules and regulations (including, without
limitation, the Financial Services Modernization Act of 1999 and the FCRA); (b)
does not involve the selling or renting of lists of names complied from such
data for marketing lists or marketing purposes. In no event shall eFunds release
any list that identifies the LOA Data (or the individuals or entities associated
with such LOA Data) as being customers of Deluxe or its Affiliates. eFunds
agrees to give Deluxe at least sixty (60) days' written notice before offering
any new service or application that would include any LOA Data. eFunds shall not
submit hereunder a processing request for any LOA Data that originated with
Deluxe's Business Forms business division unless eFunds and Deluxe have entered
into a separate written agreement expressly provided for access to such data by
eFunds. Except as expressly permitted hereunder, eFunds shall not copy, display,
distribute or otherwise use in any manner or means the LOA Data, in whole or in
part. eFunds acknowledges and agrees that nothing in this Agreement permits it
to obtain any additional LOA Data on or after the Distribution Date.

6. Deletion/Blocking of LOA Data. If a customer of Deluxe or its Affiliates
objects to eFunds' use of LOA Data originating from such customer's files,
eFunds will delete and/or block usage of such LOA Data in accordance with a
process agreed to by the parties.

7. Assistance. Deluxe and eFunds will cooperate and help support the other party
in connection with any inquiries from a consumer or other third party that are
received regarding the validity or correctness of any data included in the LOA
Data or Customer Data. Each party must provide such cooperation and assistance
within twenty (20) days of a request from the other party.

8. Fees and Charges.

          8.1 Fees and Charges. Deluxe shall invoice eFunds for all Fees for the
     Services (as described in each Statement of Work) on a quarterly basis in
     arrears within 30 days of the end of the applicable quarter. In the event
     eFunds disputes an item billed, eFunds shall, within 60 days of receipt of
     Deluxe's invoice, notify Deluxe of the item in dispute, specifying eFunds'
     complaint. eFunds may withhold payment of items in dispute without interest
     until the dispute is resolved. Each party shall be entitled to offset
     amounts owing under this Agreement against amounts owing under the
     Professional Services

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     Agreement, Transition Services Agreement or ONE(R) Application Development
     and Support Agreement by notice to the other party. Payments of amounts
     owing pursuant to this Agreement, which are not offset against amounts owed
     by eFunds, as set forth in the preceding sentence, shall be made twice per
     year on the 30th day of June and 31st day of December.

          8.2 Taxes. Deluxe shall pay all taxes, including any charges, fees,
     duties, levies, imposts, rates or other assessments imposed by any federal,
     state, local or foreign taxing authority, including, but not limited to,
     income, profits, gross receipts, excise, property, license, capital stock,
     franchise, transfer, sales, use, payroll, withholding, social security,
     value added or other taxes, and any interest, penalties or additions
     attributable thereto assessed or levied against Deluxe and its Affiliates
     (as defined in the IPO and Distribution Agreement) and in respect of the
     Services performed under this Agreement; provided, however, that all
     applicable sales or use taxes assessed on the provision of Services shall
     be paid by eFunds.

9. Audits. At any time during the term of this Agreement, eFunds and/or its
agent(s) shall have the right to audit and verify Deluxe's use of the eFunds
Data and the Customer Data in combination with the eFunds Data, and Deluxe
and/or its agent(s) shall have the right to audit and verify eFunds' use of the
LOA Data and Customer Data. Any such audit(s) shall be conducted during normal
business hours with at least three (3) days prior written notice, and neither
party may conduct more than one (1) audit in any calendar year. Each party shall
cooperate and provide the other party and/or its agents with reasonable
assistance during any such audit(s). Any information obtained as a result of
such audit(s) (including without limitation any pricing information) shall be
considered Confidential Information of the party being audited and shall be used
only in connection with determining compliance by the party being audited with
the applicable terms of this Agreement.

10. eFunds Warranties. eFunds warrants that (a) it has collected the Customer
Data (to the extent that such data is collected by eFunds) and eFunds Data in
compliance with all applicable laws, rules, regulations; (b) it owns or has the
right pursuant to the Customer Agreements to supply and license the Customer
Data (to the extent that it is supplying such data to Deluxe) and eFunds Data to
Deluxe as required by this Agreement in order for Deluxe to provide the
Services; (c) use and provision of the Customer Data and eFunds Data as
contemplated by this Agreement will not infringe upon any intellectual property,
privacy or other rights of any third party; (d) it has obtained a Customer
Agreement for each Customer for which Services are requested by eFunds hereunder
that permits eFunds to use the Customer Data as contemplated by this Agreement,
and that such Customer Agreement is in full force and effect as of the time the
applicable Services are requested by eFunds and provided by Deluxe hereunder;
(e) neither it nor any of its Affiliates will use the Customer Data or the LOA
Data processed under this Agreement for the purposes of providing a check
printing conversion file or other blank or mass production MICR-printed
product(s) for financial institutions; and (f) it will only use and permit the
use of the LOA Data as permitted by Section 5 hereof.

11. Deluxe Services Warranties. Deluxe warrants to eFunds that all Services it
performs under this Agreement (a) shall be performed in a professional and
workmanlike manner in accordance with accepted standard practice by members of
the same profession, (b) shall be performed by qualified personnel, and (c)
shall include reasonable diligent efforts to ensure that no defects occur as a
result of such Services. Reasonable notification of any Services which are
deficient shall be given by one party to another hereunder, and Deluxe's sole
obligation and eFunds' sole remedy under this Section 11 is for Deluxe to use
reasonable commercial efforts to remedy such defect. If Deluxe is unable to
remedy such defect within a reasonable time period, then eFunds' exclusive
remedy and Deluxe's entire liability in contract, tort or otherwise shall be a
refunds of the amounts paid by eFunds' hereunder for the defective Services.
Notwithstanding the foregoing, Deluxe shall have no liability under this Section
11 for any defect in the

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Services due to (a) errors or omissions in the Customer
Data and/or eFunds Data, or (b) any specifications or requirements for such
Services provided by eFunds.

12. Warranty Disclaimer. THE WARRANTIES SET FORTH IN SECTIONS 10 AND 11 ARE IN
LIEU OF ALL OTHER WARRANTIES, EXPRESS OF IMPLIED, INCLUDING, WITHOUT LIMITATION,
THE WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, BY BOTH
PARTIES IN CONNECTION WITH THE CUSTOMER DATA, EFUNDS DATA, LOA DATA, SERVICES
AND THE PARTIES' RESPECTIVE PERFORMANCES HEREUNDER.

13. Term and Termination. This Agreement shall become effective as of the
Effective Date, and shall remain in effect for a period of three (3) years. This
Agreement may be terminated by either party with written notice to the other
party if the other party fails to cure its material breach hereof within thirty
(30) days after its receipt of such notice. Upon any termination of this
Agreement, Deluxe shall promptly return and/or destroy the eFunds Data as
reasonably directed by eFunds and eFunds may, at its option, continue to use all
LOA Data as expressly permitted under Section 5 hereof. The following Sections
of this Agreement shall survive any termination hereof: 5, 6, 7, 8, 9, 10, 11,
12, 14, 15, 16, 17 and 18.

14. Expenses. Each party shall bear its own costs and expenses in connection
with the performance of its obligations under this Agreement.

15. Indemnification. eFunds shall indemnify and hold harmless Deluxe and its
Affiliates from and against all direct damages suffered and expenses incurred
(including reasonable attorneys' fees) by Deluxe and its Affiliates as a result
of any third party claim related to any use of the LOA Data by eFunds and its
Affiliates, or the use of the eFunds Data, Customer Data and Customer Data in
combination with the eFunds Data by Deluxe as permitted hereunder. With respect
to any third party claims for which a party seeks indemnification under this
Section 10, the indemnification procedures set forth in Section 7.01(d)-(f) of
the IPO and Distribution Agreement shall apply, and are hereby incorporated
herein and made a part hereof for all purposes as if fully set forth herein.

16. Limitation of Liability. Excepting claims by third parties that may include
any of the following kinds of damages, IN NO EVENT SHALL EITHER PARTY BE LIABLE
TO THE OTHER PARTY HEREUNDER FOR ANY LOST PROFITS OR OTHER CONSEQUENTIAL,
EXEMPLARY, INCIDENTAL, INDIRECT, SPECIAL OR OTHER SIMILAR DAMAGES, EVEN IF SUCH
PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.

17. Confidentiality.

          17.1 General. All Confidential Information shall be deemed
     confidential and proprietary to the party disclosing such information
     hereunder. Each party may use the Confidential Information of the other
     party during the term of this Agreement only as permitted or required for
     the receiving party's performance hereunder. The receiving party shall not
     disclose or provide any Confidential Information to any third party and
     shall take reasonable measures to prevent any unauthorized disclosure by
     its employees, agents, contractors or consultants during the term hereof
     including appropriate individual nondisclosure agreements. The foregoing
     duty shall survive any termination or expiration of this Agreement.

          17.2 Exclusions. The following shall not be considered Confidential
     Information for purposes of this Section 17: (a) Information which is or
     becomes in the public domain through no fault or act of the receiving
     party; (b) Information which was independently developed by the receiving
     party without the use of or reliance on the disclosing party's Confidential
     Information; (c) Information which was provided

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     to receiving party by a third party under no duty of confidentiality to the
     disclosing party; or (d) Information which is required to be disclosed by
     law, provided, however, prompt prior notice thereof shall be given to the
     party whose Confidential Information is involved.

18. General Provisions.

          18.1 Notices. Any notice or other communication required or permitted
     to be made or given by either party pursuant to this Agreement will be in
     writing, in English, and will be deemed to have been duly given: (a) five
     (5) business days after the date of mailing if sent by registered or
     certified U.S. mail, postage prepaid, with return receipt requested; (b)
     when transmitted if sent by facsimile, provided a confirmation of
     transmission is produced by the sending machine and a copy of such
     facsimile is promptly sent by another means specified in this Section; or
     (c) when delivered if delivered personally or sent by express courier
     service. All notices will be sent to the other party at its address as set
     forth below or at such other address as such party will have specified in a
     notice given in accordance with this Section:

         ----------------------------------- --------------------------------
         In the case of Deluxe:              With a copy to:
         ----------------------------------- --------------------------------
         Deluxe Financial Services, Inc.     Deluxe Financial Services, Inc.
         3680 Victoria Street North          3680 Victoria Street North
         Shoreview, Minnesota 55126          Shoreview, Minnesota 55126
         Attn: Warner Schlais                Attn: Hank Koch
         Fax: (414) 341-5141                 Fax: (651) 483-7621
         Copy to:  General Counsel

         ----------------------------------- --------------------------------
         In the case of eFUNDS:              With a copy to:
         ----------------------------------- --------------------------------
         eFunds Corporation                  eFunds Corporation
         1080 W County Road F                1080 W County Road F
         Shoreview, MN  55126                Shoreview, MN  55126
         Attn: Debra Janssen                 Attn:  General Counsel
         Fax: (651)787-2749                  Fax: (651)787-2749

         ----------------------------------- --------------------------------

          18.2 Reasonableness. Each party will act in good faith in the
     performance of its respective responsibilities under this Agreement and
     will not unreasonably delay, condition or withhold the giving of any
     consent, decision or approval that is either requested or reasonably
     required by the other party in order to perform its responsibilities under
     this Agreement.

          18.3 Assignment. Neither party may assign or otherwise transfer this
     Agreement, in whole or in part, without the prior written consent of the
     other party. Any purported assignment in violation of the preceding
     sentence will be void and of no effect. This Agreement will be binding upon
     the parties' respective successors and permitted assigns.

          18.4 Complete Agreement; Amendment. This Agreement, including the
     Exhibits attached hereto, constitutes the entire agreement between the
     parties, and supersedes all other prior or contemporaneous communications
     between the parties (whether written or oral) relating to the subject
     matter hereof. This Agreement may be modified or amended solely in a
     writing signed by both parties.

          18.5 Severability. This Agreement shall be deemed severable, and the
     unenforceability of any one or more provisions shall not affect the
     enforceability of any other provisions. In addition, if any provision of
     this Agreement, for any reason, is declared to be unenforceable, the
     parties shall substitute an

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     enforceable provision that, to the maximum extent possible in accordance
     with applicable law, preserves the original intentions and economic
     positions of the parties.

          18.6 Waiver. No failure or delay by either party in exercising any
     right, power or remedy will operate as a waiver of such right, power or
     remedy, and no waiver will be effective unless it is in writing and signed
     by the waiving party. If either party waives any right, power or remedy,
     such waiver will not waive any successive or other right, power or remedy
     the party may have under this Agreement.

          18.7 Force Majeure. Neither party shall be liable for any losses
     arising out of the delay or interruption of its performance of obligations
     under the Agreement due to any act of God, act of governmental authority,
     act of public enemy, or due to war, riot, flood, civil commotion,
     insurrection, severe weather conditions, or any other cause beyond the
     reasonable control of the party delayed.

     IN WITNESS WHEREOF, the parties have executed this Agreement through their
duly authorized representatives.

Deluxe Financial Services, Inc.        eFUNDS CORPORATION

By:                                    By:
   -------------------------------         -------------------------------------
Title:                                 Title:
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                                                                   EXHIBIT 10.17

Rev. 5/5/00

                  GOVERNMENT SERVICES INDEMNIFICATION AGREEMENT

     This GOVERNMENT SERVICES INDEMNIFICATION AGREEMENT (this "Agreement") is
dated as of May 1, 2000 and is made by and between Deluxe Corporation, a
Minnesota corporation ("Deluxe"), and eFunds Corporation, a Delaware corporation
and wholly owned subsidiary of Deluxe ("eFunds").

                                    RECITALS

     WHEREAS, Deluxe currently owns all of the issued and outstanding capital
stock of eFunds;

     WHEREAS, among other things, eFunds provides online electronic benefits
transfer services on behalf of governmental agencies responsible for the
administration and management of selected entitlement programs, primarily the
Food Stamps and Transitional Aid to Needy Families program (the "Government
Services Business");

     WHEREAS, Deluxe and eFunds currently contemplate that eFunds will make an
initial public offering ("IPO") of an amount of its common stock, that, together
with all derivative shares, will reduce Deluxe's ownership of eFunds to not less
than 80.1%;

     WHEREAS, Deluxe currently contemplates that, several months following the
IPO, Deluxe will distribute to the holders of its common stock (by means of an
exchange offer and/or a pro rata distribution) all of the shares of eFunds
capital stock then owned by Deluxe (the "Distribution");

     WHEREAS, as an integral step in the IPO and Distribution, without which the
IPO and Distribution would not occur in the form contemplated, the parties
desire to enter into this Agreement to set forth their agreement regarding the
obligation of Deluxe to indemnify eFunds and the obligation of eFunds to
indemnify Deluxe with respect to certain costs, liabilities and expenses
incurred in connection with the Government Services Businesses.

     NOW, THEREFORE, for good and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, Deluxe and eFunds, for themselves,
their successors, and assigns, hereby agree as follows:

     1. Loss Contract Reserve. eFunds and Deluxe agree that, as of April 30,
2000, there was a reserve (the "Loss Contract Reserve") in the amount of $29.2
million recorded in the regularly maintained books and records of eFunds (the
"eFunds Books") in connection with the agreements set forth on Exhibit A hereto
(such agreements, excluding all extensions or renewals thereof that are subject
to the approval or agreement, directly or indirectly of eFunds, collectively,
the "Loss Contracts").
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     2. Indemnification by Deluxe. Deluxe agrees to indemnify in full eFunds,
its officers, directors, employees, agents, representatives and officers
(collectively, the "eFunds Indemnitees") and hold them harmless from and against
any and all losses, liabilities, deficiencies, damages, expenses or costs
(including reasonable legal and other external advisors' fees and expenses)
(each, an "eFunds Indemnifiable Loss") which any eFunds Indemnitee may suffer,
sustain or become subject to as a result of (a) any increase in the amount of
the Loss Contract Reserve that is attributable to the Loss Contracts, as
determined in accordance with Section 4 hereof, and (b) claims or demands of
anyone not a party to this Agreement arising out of or related to the operation
of the Government Services Business prior to the date the registration statement
filed in connection with the IPO is declared effective by the Securities and
Exchange Commission (the "IPO Date"); provided, however, that Deluxe's aggregate
liability for all eFunds Indemnifiable Losses shall not exceed $14.6 million.

     3. Indemnification by eFunds. eFunds agrees to indemnify in full Deluxe,
its officers, directors, employees, agents, representatives and officers
(collectively, the "Deluxe Indemnitees") and hold them harmless from and against
any and all losses, liabilities, deficiencies, damages, expenses or costs
(including reasonable legal and other external advisors fees and expenses)
(each, "Deluxe Indemnifiable Loss," and together with an eFunds Indemnifiable
Loss, the "Indemnifiable Losses") which any Deluxe Indemnitee may suffer,
sustain or become subject to as a result of claims or demands of anyone not a
party to this Agreement arising out of or related to the operation of the
Government Services Business from and after the IPO Date; provided, however,
that a Deluxe Indemnifiable Loss shall not be deemed to include any eFunds
Indemnifiable Loss for which a Deluxe Indemnitee is required to provide
indemnification pursuant to the provisions Section 2 hereof (any claim or demand
of anyone not a party to this Agreement described in Section 2 or Section 3, a
"Third Party Claim").

     4. Calculation of Loss Contract Amounts.

          (a) eFunds shall determine whether any increase or decrease in the
     amount of the Loss Contract Reserve is required to be recorded in the
     eFunds Books on a quarterly basis in a manner consistent with the
     determination of the amount of the Loss Contract Reserve as of the date of
     this Agreement, which principles are set forth on Exhibit B hereto (each
     such increase or decrease to the Loss Contract Reserve, excluding decreases
     to the Loss Contract Reserve in the ordinary course and the amount of any
     eFunds Indemnifiable Loss that is due and payable by Deluxe pursuant to
     clause (b) of Section 2 or paid or provided by Deluxe, being referred to
     hereinafter as an "Adjustment"). The parties acknowledge that Exhibit B
     represents only a general statement of the principles for establishing the
     Loss Contract Reserve and any Adjustments thereto. Unless a different
     methodology is agreed upon by the parties in accordance with Section 4(d),
     notwithstanding Exhibit B and any change to generally accepted accounting
     principles, for the purposes of this Agreement (and Deluxe's
     indemnification obligations hereunder), eFunds agrees that in determining
     the amount of any Adjustment, it will consistently apply the accounting
     principles and methodology (including, without limitation, the
<PAGE>

     methods followed in establishing allocations of indirect costs and
     expenses) that were the basis on which the Loss Contract Reserve was
     established as of the date of this Agreement. Unless a different
     methodology is agreed upon by the parties in accordance with Section 4(d),
     in the event of any disagreement, the parties agree that reference to the
     work papers on which the Loss Contract Reserve was calculated as of the
     date of this Agreement shall govern the principles and methodology by which
     any Adjustment is made to the Loss Contract Reserve.

          (b) In the event that eFunds determines, with respect to any fiscal
     quarter, that it is required to record an Adjustment in the amount of the
     Loss Contract Reserve in accordance with the provisions of Section 4(a), it
     will promptly notify Deluxe, specifying the amount and computation thereof
     and the reasons for which the Adjustment is necessary and representing that
     the Adjustment has been calculated in accordance with Section 4(a). Subject
     to the principles set out below, all Adjustments shall be netted (the
     amount thereof at any time being referred to as the "Net Adjustment"). At
     the time that the Net Adjustment first results in positive number, eFunds
     shall record an account receivable from Deluxe in an amount equal to the
     Net Adjustment on the eFunds Books (such account receivable, the "eFunds
     Receivable"), and Deluxe shall record an account payable in an amount equal
     to the amount of the Net Adjustment in Deluxe's regularly maintained books
     and records (the "Deluxe Books") in favor of eFunds (such account payable,
     the "Deluxe Payable"). Any subsequent quarterly Adjustment shall result in
     an increase or decrease, as applicable of an equivalent amount being
     recorded as an increase or decrease of the eFunds Receivable on the eFunds
     Books and the Deluxe Payable on the Deluxe Books; provided, that, in no
     event shall the cumulative amount of the Adjustments result in the amount
     of the eFunds Receivable on the eFunds Books or the Deluxe Payable on the
     Deluxe Books being less than zero. In the event that the Net Adjustment
     becomes a negative number, no further amounts will be recorded in the
     eFunds Receivable account or Deluxe Payable account unless and until the
     Net Adjustment later becomes a positive number, in which event the
     accounting entries described above will be recorded.

          (c) Deluxe shall not be required to make a cash payment to eFunds on
     account of the Deluxe Payable or eFunds Receivable until the termination of
     all of the Loss Contracts (the "Loss Contract Termination Date") and eFunds
     has delivered to Deluxe a statement (the "Loss Contract Reserve Statement")
     prepared in accordance with this Section 4(c) which shall set forth the
     amount of the amount payable owed to eFunds by Deluxe under Section 4(b)
     hereof. Within 90 days after the Loss Contract Termination Date, eFunds
     shall prepare and deliver to Deluxe the Loss Contract Reserve Statement
     which shall be prepared in accordance with the methods and procedures
     specified in Section 4(a) hereof. The Loss Contract Reserve Statement shall
     be subject to review and verification by Deluxe, and at its option and
     expense, by an independent public accounting firm of its choice. eFunds
     shall permit Deluxe to have reasonable access to the data and information
     on which the Loss Contract Reserve Statement was prepared and the eFunds
     employees or representatives who assisted in its preparation. Deluxe shall
     be deemed to have accepted the Loss Contract Reserve Statement unless,
     within 90 days
<PAGE>

     after the date of delivery thereof, Deluxe gives written notice to eFunds
     of Deluxe's objection to any item thereon. If Deluxe gives such notice of
     objection, Deluxe and eFunds shall attempt to resolve the dispute in
     accordance with the provisions of Section 5 hereof.

          (d) The parties acknowledge that the actual amount of the reserve for
     Loss Contracts in eFunds' reported financial statements may differ from the
     amount of the Loss Contract Reserve as determined under this Agreement as a
     result of changes in generally accepted accounting principles or eFunds'
     accounting policies or practices. If eFunds' determines that a different
     methodology is desirable or appropriate in determining the amount of its
     reported reserves for Loss Contracts and that such methodology should be
     applied to the determination of the Loss Contract Reserve herein, eFunds
     may propose such methodology to Deluxe for consideration and, with Deluxe's
     consent, apply such methodology to the determination of the Loss Contract
     Reserve herein. Deluxe may give or withhold such consent in the exercise of
     its sole discretion. If a modification in such methodology is agreed upon
     by the parties and would result in an increase or decrease in the amount of
     the Loss Contract Reserve, such increase or decrease shall not at the time
     of the change in methodology result in an Adjustment, provided that
     subsequent changes in the Loss Contract Reserve in accordance with Section
     4(a) (as modified by the application of the new methodology in accordance
     with this Section 4(d) shall result in Adjustments in accordance with
     Section 4.

          (e) If there occurs an eFunds Indemnifiable Loss under clause (b) of
     Section 2, any amount that is due and payable by Deluxe on account of such
     eFunds Indemnifiable Loss shall be added to the Net Adjustment and any
     amount with respect such eFunds Indemnifiable Loss that is paid or
     otherwise provided for by Deluxe shall be subtracted from the Net
     Adjustment. Such additions and subtractions shall be cumulated with other
     Adjustments in computing the amount of the Net Adjustment outstanding at
     any time and the bookkeeping entries for the eFunds Receivable and Deluxe
     Payable shall be made in the same fashion as entries for other Adjustments
     as provided in Section 4(b).

     5. Indemnification Procedures. As used herein, an "Indemnitee" shall refer
to a Deluxe Indemnitee or an eFunds Indemnitee, as applicable, and the
"Indemnifying Party" shall refer to the party hereto obligated to indemnify such
Indemnitee.

          (a) If a Third Party Claim is made against an Indemnitee as to which
     such Indemnitee is entitled to indemnification pursuant to Section 2 or 3
     hereof (as the case may be), such Indemnitee shall give the Indemnifying
     Party notice of such Third Party Claim, as promptly as practicable, but in
     any event no later than 15 days after the receipt by the Indemnitee of such
     notice; provided, however, that the failure to provide such notice shall
     not release the Indemnifying Party from any of its obligations under this
     Agreement except to the extent the Indemnifying Party is materially
     prejudiced by such failure, and shall not relieve the Indemnifying Party
     from any other obligation or liability that it may have to any Indemnitee
     otherwise than under this Agreement. If the Indemnifying Party
<PAGE>

     acknowledges in writing its obligations to indemnify the Indemnitee
     hereunder against any Indemnifiable Losses that may result from such Third
     Party Claim, then the Indemnifying Party shall be entitled to assume and
     control the defense of such Third Party Claim at its expense and through
     counsel of its choice, subject to the approval of the Indemnitee (which
     approval shall not be unreasonably withheld or delayed), if it gives notice
     of its intention to do so to the Indemnitee within 15 business days of the
     receipt of such notice from the Indemnitee; provided, however, that if
     there exists or is reasonably likely to exist a conflict of interest that
     would make it inappropriate in the reasonable judgment of the Indemnitee
     for the same counsel to represent both the Indemnitee and the Indemnifying
     Party, then the Indemnitee shall be entitled to retain its own counsel, in
     each jurisdiction for which the Indemnitee determines counsel is required
     to participate in such defense, at the expense of the Indemnifying Party.
     In the event the Indemnifying Party exercises the right to undertake any
     such defense against any such Third Party Claim as provided above, the
     Indemnitee shall cooperate with the Indemnifying Party in such defense and
     make available to the Indemnifying Party, at the Indemnifying Party's
     expense, all witnesses, pertinent records, materials and information in the
     Indemnitee's possession or under the Indemnitee`s control relating thereto
     as is reasonably required by the Indemnifying Party, subject to
     reimbursement of reasonable out-of-pocket expenses. Similarly, in the event
     the Indemnitee is, directly or indirectly, conducting the defense against
     any such Third Party Claim, the Indemnifying Party shall cooperate with the
     Indemnitee in such defense and make available to the Indemnitee all such
     witnesses, records, materials and information in the Indemnifying Party's
     possession or under the Indemnifying Party's control relating thereto as is
     reasonably required by the Indemnitee, subject to reimbursement of
     reasonable out-of-pocket expenses. No such Third Party Claim may be settled
     by the Indemnifying Party without the prior written consent of the
     Indemnitee (which shall not be unreasonably withheld or delayed) unless
     such settlement is without any admission of fault or liability and is
     solely for money and includes an unconditional release of each Indemnitee
     from any and all Indemnifiable Losses arising out of such action, claim,
     suit or proceeding and would not otherwise adversely affect the Indemnitee.
     No such Third Party Claim may be settled by the Indemnitee without the
     prior written consent of the Indemnifying Party, which consent shall not be
     unreasonably withheld or delayed.

          (c) All Persons who by their relationship to a party to this Agreement
     (including, without limitation, all Affiliates of such party and all
     officers, directors, employees and agents of such party and its Affiliates)
     are, or may become, entitled to indemnification hereunder shall, as a
     condition of their rights to indemnification hereunder, be deemed to have
     granted such party an irrevocable power of attorney, coupled with an
     interest, with respect to all matters for which any determination may be
     made, action may be taken or consent may be given or withheld under this
     Section 4, including, without limitation, any determination regarding
     selection of counsel and any consent regarding
<PAGE>

     settlement, and any such determination, action or consent made, taken,
     given or withheld by such party shall be binding up such Person as if made,
     taken, given or withheld by such Person personally.

          (d) Notwithstanding the foregoing, the Indemnifying Party shall not be
     entitled to assume the defense of any Third Party Claim, but shall continue
     to be liable for the fees and expenses of counsel incurred by the
     Indemnitee in defending such Third Party Claim if the Third Party Claim
     seeks an order, injunction or other equitable relief or relief for other
     than money damages against the Indemnitee which the Indemnitee reasonably
     determines, after conferring with its counsel, cannot be separated from any
     related claim for money damages. If such equitable relief or other relief
     portion of the Third Party Claim can be so separated from that for money
     damages, the Indemnifying Party shall be entitled to assume the defense of
     the portion relating to money damages.

     6. Disputes. If any dispute arises in connection with this Agreement,
either party by delivery of a notice concerning such dispute, may submit the
dispute for resolution to the Chief Financial Officer of eFunds and the Chief
Financial Officer of Deluxe who will proceed in good faith to negotiate a
resolution of such dispute, and if not resolved through the negotiations of such
individuals within 20 days after the delivery of the notice of such dispute,
such dispute shall be resolved fully and finally in Minneapolis, Minnesota, by
an arbitrator selected pursuant to and an arbitration governed by Commercial
Arbitration Rules of the American Arbitration Association, as modified herein.
The parties will jointly appoint a mutually acceptable independent arbitrator,
seeking assistance in such regard from the American Arbitration Association. The
arbitrator shall resolve the dispute within 30 days after selection and judgment
upon the award rendered by such arbitrator may be entered in any court of
competent jurisdiction. Each of Deluxe, on the one hand, and eFunds, on the
other, shall bear its own fees and expenses in connection with such arbitration
and shall bear 50% of the fees and expenses of the arbitrator.

     7. Term and Continuing Indemnity. The term of this Agreement shall commence
upon the IPO Date and shall continue until one year after the Loss Contract
Termination Date or until the all disputes between the parties under Section 6
have been finally settled or adjudicated. Notwithstanding the foregoing, this is
a continuing indemnity and shall not be revoked or terminated by eFunds or
Deluxe until all obligations under or with respect to the Loss Contracts have
been paid or performed in full, with no further recourse whether at law or in
equity, against Deluxe or eFunds, as applicable being available to any third
party with respect to such obligations. The indemnity set forth herein shall be
reinstated if and to the extent that, for any reason, any payments under this
Agreement are rescinded or must be otherwise restored, whether as a result of
any proceedings in bankruptcy or reorganization or otherwise.
<PAGE>

     8. Representations and Warranties of eFunds. eFunds hereby represents and
warrants to Deluxe as follows:

          (a) eFunds has all requisite power and authority to enter into this
     Agreement and to perform its obligations contemplated hereby. The
     execution, delivery and performance of this Agreement by eFunds and the
     performance of the obligations contemplated hereby have been duly and
     validly authorized by all requisite corporate action and no other corporate
     proceedings on eFunds's part are necessary to authorize the execution,
     delivery or performance of this Agreement. This Agreement has been duly
     executed and delivered by eFunds and, assuming due authorization, execution
     and delivery by Deluxe, constitutes the valid and binding obligation of
     eFunds enforceable in accordance with its terms.

          (b) The execution, delivery and performance of this Agreement by
     eFunds does not and the performance of the obligations contemplated hereby
     will not: (a) contravene any provision of the Certificate of Incorporation
     or Bylaws of eFunds; (b) violate or conflict in any material respect with
     any foreign, federal, state or local law, statute, ordinance, rule,
     regulation or any decree, writ, injunction, judgment or order of any court
     or administrative or other governmental body or of any arbitration award
     which is either applicable to, binding upon or enforceable against eFunds
     or the business or any assets of eFunds; (c) conflict with, result in any
     breach of any of the provisions of, or constitute a default (or any event
     which would, with the passage of time or the giving of notice or both,
     constitute a default) under, result in a violation of, result in the
     creation of a right of termination, amendment, modification, abandonment or
     acceleration under any indenture, mortgage, lease, license, loan agreement
     or other material agreement or instrument which is either binding upon or
     enforceable against eFunds; (d) result in the creation of any material
     lien, security interest, charge or encumbrance upon eFunds or any of the
     assets of eFunds; or (e) require any authorization, consent, approval,
     exemption or other action by or notice to any court, commission,
     governmental body regulatory authority, agency or tribunal wherever located
     or any other third party.

     9. Representations and Warranties of Deluxe. Deluxe hereby represents and
warrants to eFunds as follows:

          (a) Deluxe has all requisite power and authority to enter into this
     Agreement and to perform its obligations contemplated hereby. The
     execution, delivery and performance of this Agreement by Deluxe and the
     performance of the obligations contemplated hereby have been duly and
     validly authorized by all requisite corporate action and no other corporate
     proceedings on Deluxe's part are necessary to authorize the execution,
     delivery or performance of this Agreement. This Agreement has been duly
     executed and delivered by Deluxe and, assuming due authorization, execution
     and delivery by eFunds, constitutes the valid and binding obligation of
     Deluxe enforceable in accordance with its terms.
<PAGE>

          (b) The execution, delivery and performance of this Agreement by
     Deluxe does not and the performance of the obligations contemplated hereby
     will not: (a) contravene any provision of the Articles of Incorporation or
     Bylaws of Deluxe; (b) violate or conflict in any material respect with any
     foreign, federal, state or local law, statute, ordinance, rule, regulation
     or any decree, writ, injunction, judgment or order of any court or
     administrative or other governmental body or of any arbitration award which
     is either applicable to, binding upon or enforceable against Deluxe or the
     business or any assets of Deluxe; (c) conflict with, result in any breach
     of any of the provisions of, or constitute a default (or any event which
     would, with the passage of time or the giving of notice or both, constitute
     a default) under, result in a violation of, result in the creation of a
     right of termination, amendment, modification, abandonment or acceleration
     under any indenture, mortgage, lease, license, loan agreement or other
     material agreement or instrument which is either binding upon or
     enforceable against Deluxe; (d) result in the creation of any material
     lien, security interest, charge or encumbrance upon Deluxe or any of the
     assets of Deluxe; or (e) require any authorization, consent, approval,
     exemption or other action by or notice to any court, commission,
     governmental body regulatory authority, agency or tribunal wherever located
     or any other third party.

     10. Covenants of eFunds. eFunds covenants and agrees as follows:

          (a) Without obtaining Deluxe's prior written consent, eFunds shall not
     agree to any extension, modification or amendment to any Loss Contract and
     shall not waive or relinquish any right or privilege with respect to any
     Loss Contract the effect of which would reasonably foreseeably result in
     any cost or charge to Deluxe under the provisions of Section 2 of this
     Agreement. Notwithstanding the preceding sentence, if eFunds agrees to any
     such extension, modification, or amendment or waives or relinquishes any
     such right or privilege without first obtaining Deluxe's written consent,
     eFunds shall not thereby be deemed in breach of this Agreement, provided
     that the Loss Contract Reserve and any Adjustments shall thereafter be
     computed as if such extension, modification or amendment had not been
     agreed upon by eFunds or such waiver or relinquishment had not occurred.

          (b) eFunds shall use reasonable, good faith efforts to promptly bring
     the prospect or possibility of an Adjustment to the attention of Deluxe,
     and shall provide Deluxe such information concerning the amount, timing and
     basis for the Adjustment that would reasonably be necessary to understand
     and evaluate the Adjustment and continue to provide Deluxe with such
     information as it is developed. Further, eFunds shall use reasonable good
     faith efforts to promptly bring to the attention of Deluxe any information
     that has come to the attention of eFunds that would reasonably be expected
     to result in a Third Party Claim for which indemnification may be sought by
     an eFunds Indemnitee under this
<PAGE>

     Agreement. At Deluxe's request, Deluxe representatives shall have access at
     reasonable times to the data underlying such Adjustment and information
     relating to such Third Party Claim, as the case may be, and to the
     employees of the Government Services Business and others within eFunds who
     have information that is relevant to the Adjustment or Third Party Claim.

          (c) Semi-annually eFunds will meet with representatives of Deluxe at a
     mutually agreed upon location to provide, using reasonble good faith
     efforts, Deluxe with updated projected financial information concerning the
     Government Services Business, with particular attention being paid to Loss
     Contracts and the adequacy of eFunds' Loss Contract Reserve and any factors
     that could result in an Adjustment. In addition, using reasonable good
     faith effort, eFunds will provide the Deluxe representatives at that
     meeting information that has come to the attention of eFunds that would
     reasonably be expected to result in a Third Party Claim for which
     indemnification may be sought by an eFunds Indemnitee under this Agreement.

          (d) eFunds shall use commercially reasonable efforts to manage the
     Government Sevices Business so as to minimize the amount of Deluxe's
     indemnification obligations under this Agreement.

     11. Audits. Deluxe shall have the right, at its sole cost and expense, to
audit eFunds's Books and other records relating to the Government Services
Business at all reasonable times and upon reasonable notice during the term of
this Agreement and for a period of twenty-four (24) months following the
termination of this Agreement.

     12. Assignment. Neither party may assign its rights or obligations under
this Agreement, in whole or in part, without the consent of the other party,
which consent may be given or withheld in each party's sole discretion.

     13. Entire Agreement. This Agreement contains the entire agreement of the
parties concerning the indemnification obligations of Deluxe and eFunds with
respect to the Government Services Business and may not be amended or modified
except by a writing signed by eFunds and Deluxe.

     14. Choice of Law. This Agreement shall be governed by the internal laws
(as opposed to conflicts of law provisions) and decisions of the State of
Minnesota. If any provision of this indemnity shall be prohibited by or invalid
under that law, such provision shall be ineffective only to the extent of such
prohibition or invalidity, without invalidating the remainder of such provision
or the remaining provisions of this Agreement. EFUNDS AND DELUXE EACH WAIVES ANY
RIGHT TO TRIAL BY JURY. Each of eFunds and Deluxe consents to the jurisdiction
of any local, state or Federal court located within the State of Minnesota, and
waives any objection relating to improper venue of forum non conveniens to the
conduct of any proceeding in any such court.
<PAGE>

     15. Notices. All notices, consents, requests, approvals, and other
communications provided for or required herein, and all legal process in regard
thereto, must be in writing and shall be deemed validly given, made or served,
(a) when delivered personally or sent by telecopy to the facsimile number
indicated below with a required confirmation copy sent in accordance with
subsection (c) below; or (b) on the next business day after delivery to a
nationally recognized express delivery service with instructions and payment for
overnight delivery; or (c) on the fifth (5th) day after deposited in any
depository regularly maintained by the United States postal service, postage
prepaid, certified or registered mail, return receipt requested, addressed to
the following addresses or to such other address as the party to be notified
shall have specified to the other party in accordance with this section:

     If to Deluxe:

                  Deluxe Corporation
                  3680 Victoria Street North
                  Shoreview, Minnesota 55126
                  Attn:    Chief Financial Officer
                  Facsimile:  651-481-4477
                  Copy to:  General Counsel
                  Facsimile:  (651) 787-2749

     If to eFunds:

                  eFunds Corporation
                  400 West Deluxe Parkway
                  P.O. Box 12536
                  Milwaukee, Wisconsin 53212
                  Attn:    Chief Financial Officer
                  Facsimile:  (651) 483-7337
                  Copy to:  General Counsel
                  Facsimile:  (651) 787-2749

     16. Definitions. Capitalized terms not otherwise defined herein have the
meaning given to them in the IPO and Distribution Agreement dated March 31, 2000
between Deluxe and eFunds.

     IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
duly executed and delivered as of the date and year first written above.

                                       DELUXE CORPORATION

                                       By:
                                           -------------------------------------
                                           Name:
<PAGE>

                                           Title:

                                       EFUNDS CORPORATION

                                       By:
                                           -------------------------------------
                                             Name:
                                             Title:
<PAGE>

                                    Exhibit A
                                 Loss Contracts
<PAGE>

                                  Exhibit B to
                  Government Services Indemnification Agreement
                                     Between
                    Efunds Corporation and Deluxe Corporation

                         Contract Accounting Principles

Statement of General Principles:
-------------------------------

Long-term service contracts are definitive agreements to provide services over a
period of time in excess of one year and with respect to which efunds has no
contractual right to adjust the prices or terms at or on which its services are
supplied during the term of the contract. Revenues are recognized for all
long-term service contracts when the service is performed. Total revenues for
some long-term service contracts may vary based on the demand for services.
Expenses are recognized when incurred, with the exception of installation costs.
Any installation costs are capitalized and recognized ratably over the life of
the contract, which approximates the anticipated revenue recognition. Any
equipment and software purchased to support a long-term service contract is
capitalized and depreciated or amortized over the life of the related contract
or the life of the asset, whichever is shorter.

In determining the profitability of a long-term service contract, only direct
and allocable indirect costs associated with the contract are included in the
calculation. The appropriateness of allocations of indirect costs depends on the
circumstances and involves the judgment of management, but such costs may
include the costs of indirect labor, contract supervision, tools and equipment,
supplies, quality control and inspection, insurance, repairs and maintenance,
depreciation and amortization and, in some circumstances, support costs. The
method of allocating any indirect costs included in the analysis is also
dependent upon the circumstances and the judgment of management, but the
allocation method must be systematic and rational. General and administrative
costs and selling costs are not included in the analysis.

Provisions for estimated losses on long-term service contracts, if any, are made
in the period in which the loss first becomes probable and reasonably estimable.
Projected losses are based on management's best estimates of a contract's
revenue and costs. Actual losses on individual long-term service contracts are
compared to the loss projections at least quarterly, with any changes in the
estimated total contract loss recognized as they become probable and reasonably
estimable.

In the event an asset impairment loss is recognized on long-lived assets used to
support a long-term service contract, the original estimation of the contract's
costs is revised to reduce the depreciation and amortization associated with the
impaired assets accordingly.

Certain direct costs associated with the electronic benefits transfer contracts
are common to a number of contracts and are attributed to each contract based on
its use of the services associated with these common direct costs. Revenues,
case counts or other applicable statistics are used to attribute these costs to
individual contracts. Costs should be assigned to contracts in the same activity
based costing model as defined in the December 31, 1999 Government Services Life
Cycle Profitability Projections Q1 2000 to Q1 2006 analysis as performed by the
Government Services finance staff and assisted by Arthur Andersen Consulting
(the "1999 analysis"). EFunds Corporate also allocates their costs to Government
Services. The types of costs or manner in which these costs are allocated to
Government Services should not change from the 1999 analysis. The methodology
based on the 1999 analysis should be used unless written agreement of the change
is obtained from Deluxe in accordance with Section 4(d) of the body of the
agreement.

1999 Analysis Principles

As stated in the 1999 analysis, costs are assigned to contracts in the following
manner:

"State Specific Costs" are costs that are directly attributable to a specific
state. State specific costs are:
<PAGE>

Telecommunication
Interchange
Equipment Maintenance
Switching Expense
Supplies
Card Expense
Equipment
Salaries and Benefits
Certain other costs

"Government Services Direct Costs and Other Direct Costs" are allocated based on
drivers as follows: In addition, the second of projected EBT Help Desk Cost
Reduction and projected Voice Telecom Cost Reduction should not significantly
change from those levels projected in the 1999analysis.

Government Services Direct Costs and their allocation methods are:

Green Bay                                   Green Bay calls
Merchant Services                           Merchant equipment count
New Berlin Merchant                         Number of merchant calls
EBT Admin                                   Weighted service requirement (1-2-3)
Operations Services                         Weighted service requirement (1-2-3)
Automatic Response Unit                     Number of VRU calls
EBT Finance Admin                           Even to all
State Services                              Weighted service requirement (1-2-3)
Corporate Charges                           Even to all
Bus Contingency EBT                         Weighted service requirement (1-2-3)
EBT Customer Relations                      Even to all
Product Support                             Weighted service requirement (0-1-5)
Sales                                       Even to all
Business Contingency G&A                    Weighted service requirement (1-2-3)
Disaster Recovery                           Weighted service requirement (1-2-3)
EMEVS                                       Percentages
Product Management                          Weighted service requirement (1-2-3)

Other Direct Costs and their allocation methods are:

Telecom WAN Network                         Number of endpoints
Telecom Network                             Number of conversions
Glendale Building Services                  Service requirement (1-7-12)
Finance                                     Weighted service requirements
Glendale Office Services                    Weighted service requirements
DC Common Facility                          Weighted service requirements
Info Systems Lan Admin                      Weighted service requirements
Info Systems Lan Equip                      Weighted service requirements
On-line Database                            Weighted service requirements
Off-line Support                            Weighted service requirements
Info Sys Equipment                          Service requirement (1-2-2)
Info Systems - Del/Serv/Admin               Weighted service requirements
Change Management                           Service requirement (1-4-4)
Tandem Ops Support                          Service requirement (1-2-2)
Tandem HW/SW                                Service requirement (1-2-7)
Automation                                  Number of settlement transactions
Human Resources                             Service requirement (1-2-2)
Telecom Voice                               Weighted service requirements
User Communication                          Weighted service requirements
<PAGE>

PD - Advantage Application                  Number of settlement transactions
Product Development - Settlement            Number of settlement transactions
PD - Advantage Settlement                   Number of settlement transactions
PD - Advantage Foundation                   Number of settlement transactions
Quality Assurance - IBMITG                  Weighted service requirements
Standard Government legal costs             Weighted service requirements
Standard Government service costs           Number of endpoints
Non-Maryland costs                          Service requirement (1-2-2)
Non-leasing Procurement Cost                Weighted service requirements
Leasing Procurement Cost                    Even to all states
FMAC SAS 70                                 Even to all states
FMAC Daily Reconciliation                   Number of reconciliations
FMAC Statement Reconciliation               Number of accounts
Employee Compensation                       Percentages
Government Non-compensation Expense         Weighted service requirements
Warm Site Disaster Recovery                 Weighted service requirements
Disaster Recovery Certification & Testing   Number of settlement transactions
Certification of Tandems                    Weighted service requirements
DC Administration Total Costs               Percentages
IBM Processing                              Number of settlement transactions
EMEVS Hardware and Software                 Direct to EMEVS
Batch Monitoring                            Number of settlement transactions
Monitoring, Change and Escalation Repo      Service requirement (1-2-6)
Security                                    Even to all states
IBM Processing                              Number of settlement transactions
EMEVS System Cost                           Direct to EMEVS
Tech Services - Tandem                      Weighted service requirements
Education                                   Weighted service requirements
Change Control                              Number of settlement transactions
IBM EMEVS                                   Direct to EMEVS
Product Develop Spread WSR                  Weighted service requirements
Product Develop Spread Evenly               Even to all states
Certification on Tandem                     Weighted service requirements
Product Testing                             Weighted service requirements

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