Patent ID: 8751360

Claim:
A machine configured for transforming digital input data into digital output data according to terms of an agreement with a guarantor of a contract value, wherein the agreement permits use of the contract value in place of a market value on a financial statement of a beneficiary of the agreement, the machine comprising: a computer system including a computer and a memory storing executable instructions, which when executed, enable the computer system to perform the operations of: receiving and storing digital data relating to an agreement with a guarantor of a contract value for an investment in an investment portfolio, the data including: terms of the agreement, the terms including one or more terms which define a stable value return on the investment by using an expected return on the investment wherein the expected return on the investment is determined by using at least one built-up moving average of at least one interest rate; receiving and storing digital market data which corresponds to at least some of the terms of the agreement, some of said market data comprising a market value for the investment and at least one amount for each said interest rate; calculating, from the market data, according to the terms of the agreement, each said built-up moving average using each said amount for each said interest rate; processing to transform some of said digital data in producing digital output data by using the calculated amount of each said built-up moving average in determining at least one of an amount of the stable value return and an amount of the contract value, and which qualifies for use by the beneficiary on the financial statement; and storing the digital output data in a database configured to store the digital output data; and outputting, by the digital electrical computer at an output device, the digital output data comprising at least one of the determined amount of the stable value return and the determined amount of the contract value.