Methods, processes, and systems architecture utilized to integrate key attributes of the unclaimed property laws of the states of the United States and other jurisdictions, along with certain generally accepted accounting principles, into a rules-based processing platform that processes, positions, and manages prepaid cards, stored value cards, and other payment instruments with respect to escheat under the unclaimed property laws and derecognition under the accounting standards are provided. A systems architecture platform aggregates transaction data and other information and processes escheat and derecognition for the payment instruments. Each instrument in a portfolio is individually positioned and individually repositioned into single or multiple footprint systems using one or more issuers to achieve optimum compliance with escheat laws while either minimizing or maximizing the breakage that is subject to escheat. Each instrument also is individually positioned and individually repositioned with respect to derecognition to optimize compliance with applicable accounting principles while managing the breakage that is not subject to escheat.