Accounting services related to billing marine related transactions; statements of account, namely, billing statement preparation for specific account activity for businesses; business appraisals; product purchase auditing; book-keeping; business management assistance; office machine and equipment rental; data processing services; computerized database management services; registration service for equipment or charge cards used for financial transactions; business information in the field of marine and vessel management for procurement of fuel and services; data-based stock control services in the nature of inventory management services; fuel stock analysis control in the nature of inventory management services; operating a computer-based inventory management system for others; advisory services in respect of fuel stock inventory management; procurement services for others, namely, purchasing marine fuels, oils, lubricants, towing and barging, and service arrangements for the provision of foodstuffs, potable water and supplies required by ships at sea; transportation logistics services, namely, on-line scheduling and management of shipments of fuels and related products for users of marine transportation services; purchasing management consultancy, namely, collecting bid information for fuel from merchants and delivering bid information to end users

Financial management and consultancy in the field of marine-specific fuel and related marine products; financing services in the field of marine-specific fuel and related marine products; financing the purchase of marine-specific fuel and related marine products on credit

Training and instruction, including on-line training and instruction, namely, conducting classes, seminars at conferences or conventions, on-sight visits to new customers and merchants in the use of a computer-based stock control and inventory management system

Computer programs for requesting fuel quotes, requesting and confirming fuel arrangements for delivery, inputting details regarding transactions involving marine products, and confirming details of completion of fuel deliveries and accuracy of such data; computer programs for transmission and input of data relating to stock control and delivery of supplies