Garland Actuarial provides customized financial modeling for unique applications, such as gift card analysis. Companies that issue gift cards, gift certificates, or other financial instruments often need to book a reserve for the outstanding liability. Very often not all issued instruments are actually redeemed, however. The un-redeemed amount is called the breakage. Garland Actuarial LLC assists companies in analyzing their gift card and gift certificate programs with the objective of reasonably and objectively determining the amount of gift card and gift certificate breakage and also reasonably and objectively determining the estimated time period of actual gift card and gift certificate redemption.