Patent ID: 7203664

Claim:
A system, comprising: at least one processor for execution of a specified valuation method; at least one database associated with the processor; and a financial account, the account having term and having a plurality of time periods associated therewith, with the plurality of time periods cumulatively less than or equal to the specified term, and the account having a premium deposited therein; wherein the specified valuation method executed by the at least one processor uses the relationship E t = ( P - ( t - 1 ) ⁢ A ) ⁢ i 1 + ∑ n = 2 t ⁢ ⁢ Ai n provided that tA≦P, and where P is the premium, t is the number corresponding to the number of one of the plurality of time periods, A is an amount less than P, and i t is the interest rate for the time period designated as t.