Business management, planning, reporting and consultation; acquisition and merger consultation; tax preparation and consultation; payroll preparation; billing; accounting; account auditing; personnel placement and recruitment; securities brokerage; leasing, rental and procurement of capital equipment, namely, office machinery and equipment; and licensing of computer software

Financial management, planning, analysis, reporting and consultation; providing financial information by electronic means; financial valuation services for businesses; risk management; insurance consultation and brokerage; banking; checking and savings account services; commercial lending; check processing and verification; financing and loan services; credit card services; credit recovery and collection; electronic bill payments 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 financial investment in the fields of finance, accounting, banking and business management

Computer services, namely providing on-line bulletin boards, search engines and databases in the fields of finance, accounting, banking and business management; 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, finance, accounting, banking and business management via the telephone and a global computer network