Their proposed concept required a laser-printed sheet to generate a “2 up” certificate which would be completed by the employee’s supervisor, with one copy to be given to the employee that could be later exchanged for a gift certificate or applied as a credit towards qualified education. Certificate amounts were: $50.00, $25.00, $15.00 and $5.00. Although this system seemed relatively inexpensive, through the analysis process it was discovered that it required a great deal of manual input, required the creation of four new forms, left open the possibility of transposition errors, and could be easily duplicated.