A system, method, and computer program product is used to associate an account template representing the distributees and/or accounts having an ownership interest, entitlement or right to a portion of a cash flow or asset interest stream. The account template is applied to an electronic record of a payment representing a cash flow stream. The template may be rapidly and quickly exchanged for a new template or updated responsive to changes in the attributes of the cash flow stream or to events in the environment of the cash flow stream.