A method of delivering goods or services via an encoded medium to a holder includes generating data in a database associated with a central computing station in response to an assignee of the medium and a provider of goods or services separately communicatively linking the medium to a central computing station. The data generated in the database includes the identity of the assignee, the identity of the goods or services associated with the medium, and the identity of the goods or services provided by the provider. A value of the medium is established, wherein the medium assumes different values based on various conditions. After the provider of goods or services provides the goods or services to the holder, the value of the medium is updated and recorded in the database.