Appeal 2006-2678
Application 09/235,120
1
2 implementing a selected accounting costing
3 method for actual cost collection and a selected accounting
4 costing method for actual cost presentation by accessing and
5 selectively traversing the hierarchical structure, the selected
6 accounting costing method for actual cost collection being
7 independent of the selected accounting costing method for cost
8 presentation.
9
10
11 THE REJECTION
12 The Examiner rejected claims 1 to 7, 9 to 12, 14 to 18, and 21 to 27
13 under 35 U.S.C. § 103(a) as being unpatentable over Conway in view of
14 Bone and Fahey.
15 The prior art relied upon by the Examiner in rejecting the claims on
16 appeal is:
17 Bone 4,918,602 Apr. 17, 1990
18 Conway 5,732,401 Mar. 24, 1998
19 Fahey 5,970,476 Oct. 19, 1999
20
21 The Examiner contends that Conway discloses a computer
22 implemented actual costing method which includes the step of creating a
23 unique cost source identifier data structure for each collected actual cost,
24 each created cost source identifier data structure including a plurality of
25 attribute fields. The Examiner relies on Bone for teaching utilizing costing
26 methods that may be independent of each other and Fahey for teaching
27 creating unique cost identifiers upon each occurrence of a transaction that
28 affects the actual cost of carrying out an activity.
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