This website focuses on two matters: business method patents granted by the USPTO in the financial area; and, occasionally, decisions by the PTAB (Patent Trial and Appeal Board) concerning 35 U.S.C. Section 101, which defines patent-eligible subject matter as "any new and useful process, machine, manufacture or composition of matter." As a result of court decisions, including Supreme Court decisions, both recent and long ago, three general exceptions to Section 101's four patentable categories are recognized: laws of nature, physical phenomena, and abstract ideas. The PTAB has a blast interpreting these court decisions and applying USPTO guidance.
How about this for a "business method" patent?
A method, process, and system for taking a nap at an office comprising:
leaning back in chair; putting feet on desk; placing chin on chest; napping.