Heartland Payment Systems Inc. has accrued $139.4 million in breach-related expenses. The card payment processor has set aside $42.8 million to fund proposed settlements with litigants. An estimated 130 million credit and debit cards were compromised in January 2009. The average cost per security breach incident in the U.S. in 2009 was $6.75 million. On average, companies spent about $204 per breached record, Ponemon Institute says. The study found that breach notification laws are significantly impacted by notification laws in 48 states.”]
Source: https://www.computerworld.com/article/2518328/heartland-breach-expenses-pegged-at–140m—-so-far.html

