When the Patent and Trademark Office grants a patent, the machine or transformation test is generally applied to determine whether the subject matter is eligible for the granting of the patent. The application of this test makes it difficult for processes not involving a machine or an apparatus nor transforming an article to a different state or thing to meet the test and be granted a patent. This paper considers whether non-transformative processes encompassing a purely mental process of mathematical calculations with the purpose of identifying abstract concepts to be applied to post solution financial transactions is patentable.