USPTO: 2106.01 Computer-Related Nonstatutory Subject Matter [R-6] - 2100 Patentability
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Since a computer program is merely a set of instructions capable of being executed by a computer, the computer program itself is not a process and USPTO personnel should treat a claim for a computer program, without the computer-readable medium needed to realize the computer program's functionality, as nonstatutory functional descriptive material. When a computer program is claimed in a process where the computer is executing the computer program's instructions, USPTO personnel should treat the claim as a process claim. **When a computer program is recited in conjunction with a physical structure, such as a computer memory, USPTO personnel should treat the claim as a product claim.**
USPTO: 2106.01 Computer-Related Nonstatutory Subject Matter [R-6] - 2100 Patentability
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http://www.uspto.gov/web/offices/pac/mpep/documents/2100_2106_01.htm

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