Analytical disclaimer

CardBreakage produces quantitative analysis of observed and expected customer behavior in stored-value programs. Our deliverables are behavioral and statistical in nature.

They are not accounting opinions, audit opinions, tax advice, legal advice, actuarial certifications, or unclaimed-property determinations.

Breakage is an estimate of future behavior and is inherently uncertain. All figures are presented with sensitivity ranges, and actual redemption may fall outside modeled bands.

Model quality depends directly on the completeness and accuracy of the data provided. Where history is short or fields are missing, confidence narrows and we state that explicitly.

Whether and how any modeled breakage is recognized is determined by your accounting policy, your auditors, and applicable standards in your jurisdiction.

Unclaimed-property obligations are determined by applicable law and your counsel. Our exposure mapping is an analytical input to that assessment, not a substitute for it.

The breakage calculator on this site applies a simplified maturity-adjusted decay to a single blended redemption rate. It cannot see denomination mix, channel behavior, partial-balance residue, or dormancy characteristics, and its output is directional only.