The present invention is a system and method of conducting refund transactions via electronic transaction records. The delay circuit is capable of changing the delay time in accordance with a control signal. The engine unit comprises a four-stroke engine, a belt type CVT, a clutch and a crank case. This method comprises determining real time need for access to the device and prioritizing access using a rate monotonic scheduling. Once registered with the tokenization provider system, the second merchant can access any CHD that the merchant associated with the second merchant.