Abstract: A purchase account is issued without association to a reimbursement account. The purchase account is registered, forming an association with the reimbursement account for reimbursement transactions. At least one purchase transaction is conducted by a user using the registered purchase account, including reimbursable and/or unallowable purchases. An obligation is created upon the user of the registered purchase account to pay for the at least one purchase transaction with funds associated with the user from an account other than the reimbursement account. Purchase transaction data associated with the at least one purchase transaction is collected and forwarded to a reimbursement processor. Purchases that are reimbursable from the purchase transaction data are identified using the reimbursement processor. Authorization for reimbursement is implemented when there are identified reimbursable purchases.

Abstract: A process comprisingA. reacting an ester of malonic acid having the formula ##STR1## with formaldehyde and a diene having the formula ##STR2## in the presence of an amine catalyst at about reflux temperature to form a compound having the formula ##STR3## wherein R.sup.1 and R .sup.2 are the same or different and each represents alkyl of 1 to about 10 carbon atoms, cyclohexyl or alkenyl of 2 to about 4 carbon atoms and each R.sup.3 is the same or different and represents hydrogen, methyl or ethyl.