Ex Parte PURI et al - Page 7

                Appeal 2006-2678                                                                                
                Application 09/235,120                                                                          

           1                                    DISCUSSION                                                      
           2           We agree with the Appellants that Conway does not teach or suggest                       
           3    creating a unique source cost identifier data structure for each collected                      
           4    actual cost and associating a unique source cost identifier data structure for                  
           5    each step carried out while manufacturing the item or while performing the                      
           6    service.  In addition, we have found that neither Bone nor Fahey cure this                      
           7    deficiency of Conway.  Therefore, we will not sustain the Examiner’s                            
           8    rejection of claims 1 to 7, 9 to 12 and 14 to 27  under 35 U.S.C. § 103(a) .                    
           9                                                                                                    
          10                                      DECISION                                                      
          11           The decision of the Examiner is reversed.                                                
          12                                                                                                    
          13                                     REVERSED                                                       
          14                                                                                                    
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          17    vsh                                                                                             
          18                                                                                                    
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          20                                                                                                    
          21    YOUNG LAW FIRM, P.C.                                                                            
          22    4370 ALPINE RD.                                                                                 
          23    STE. 106                                                                                        
          24    PORTOLA VALLEY CA 94028                                                                         






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