Business management, planning and consultation; preparing business reports; business acquisition and merger consultation; tax preparation and consultation; payroll preparation; billing; accounting; account auditing; personnel placement and recruitment; leasing and rental of office building machinery and office building equipment; procurement, namely, purchasing office building machinery and office building equipment for others; providing information via an on-line computer database in the field of business; and licensing of computer software; and counseling, namely, offering advice or consultation in the fields of accounting and business management via the telephone and a global computer network

Financial management, planning, analysis, research, forecasting, reporting and consultation for businesses; fiscal assessment and evaluation for businesses; risk management; insurance consultation and brokerage; banking; checking and savings account services; commercial lending; check processing and verification; financing services and loan financing services; credit card services; credit recovery and collection; electronic bill payment and presentment, namely processing and transmission of bill payment data; electronic funds transfer; payroll tax debiting services; cash management; administration of employee benefit plans; and providing information via an on-line computer database in the fields of financing services, accounting and banking; and counseling, namely, offering advice or consultation in the fields of finance and banking via the telephone and a global computer network

Providing on-line bulletin boards for transmission of messages among computer users in the fields of finance, accounting, banking and business management

Computer services, namely providing search engines for obtaining data in the fields of finance, accounting, banking and business management on a global computer network; compliance with tax laws and regulations; leasing and rental of computer hardware and software; licensing of intellectual property; and counseling, namely, offering advice or consultation in the fields of computer hardware and software via the telephone and a global computer network