 In their analysis, the Federal Court first refers to the definition of patentable invention in the language of , and found that AT&T's business method fell in the "process" category and the patent claims fell within the judicially created "mathematical algorithm" exception to statutory subject matter.In addition, because the system takes data representing discrete dollar amounts through a series of mathematical calculations to determine a final share price – a useful, concrete, and tangible result, the Court affirmed that the processing system proposed by AT&T was patentable subject matter and should be protected.