Appeal No. 2001-2627 Application No. 09/472,658 signal embodied in a distributed computing system." We agree with the Appellant that the claim is directed to the memory as well as the wiring network of the computer system which provides structural and functional interrelationship for the data signal being claimed. Therefore, just as our reviewing court held in Lowry, we find that the claim is directed to statutory subject matter. Therefore, we will not sustain the Examiner's rejection of claims 34 through 46 under 35 U.S.C. § 101 as being directed to non-statutory subject matter. We now turn to claim 50, representing groups of claims 50 through 55. The Examiner has argued that claim 50 is directed to nothing more than a writing of a contractual agreement and thereby is not statutory subject matter. Appellant argues that claim 50 is directed to an embodiment of an incremental savings agreement. Appellant argues that claim 50 is directed to a practical application of an abstract idea and should not be denied patent protection merely because the abstraction is a legal idea rather than a scientific idea or aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 3, 2007