Refurbishing services, namely, refurbishing of electrical apparatus in the nature of generator sets and power distribution equipment, namely, switchgear, circuit breakers, switchboards, motor control centers, automatic transfer switches, industrial control panels, and transformers; refurbishing of generator sets, switchgear, circuit breakers, switchboards, motor control centers, automatic transfer switches, industrial control panels, and transformers; engineering services for improving and uprating electrical equipment, namely, refurbishing of generator sets, switchgear, circuit breakers, switchboards, motor control centers, automatic transfer switches, industrial control panels, and transformers; and custom refurbishing services, namely, refurbishing of electrical equipment in the nature of generator sets, switchgear, circuit breakers, switchboards, motor control centers, automatic transfer switches, industrial control panels, and transformers