Business consulting services provided to retailers, service facilities and financial institutions, namely, business consulting services that utilize client electronic data and financial statements to build a profit module featuring allocation of operating costs and fee income, assignment of replacement rate valuation, aggregation of profit by business line, product line, and account level, utilization of what-if scenarios to define total cost recovery, analysis of client profit and illustration of the impact of cross-selling on profit, establishment of the combination of products that create profit by business segment, definition of high value customers, comparison of profit with opportunity available as identified in an analysis of demand and penetration as defined for business, economic and market consulting services, namely, providing expert analysis and research, management consulting, conducting consumer tracking behavior research and consumer trend analysis and providing information and analysis in the fields of business economics for retail and service facilities through/via the receipt of client files in order to prioritize business interests, provide product focus, market focus and customer focus to create market share and earnings momentum, define targets, and prioritize action outlining strategies to improve profit