Appeal No. 96-2552
Application 08/161,816
different state or thing: transformation of data is
sufficient if it produces "a useful, concrete and tangible
result." This reasoning appears intended to be broadly
construed. The claimed results of "determining the estimated
valued of the intellectual property portfolio" (claims 1, 26,
and 27) and "indicating the estimated valued of the
intellectual property portfolio" (claim 11) all seem to be "a
useful, concrete and tangible result" and, hence, a practical
application which renders the claimed subject matter
statutory. For this additional reason, the rejection of
claims 1, 3-8, 10-12, 14-16, 18, 19, and 21-27 is reversed.
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