business auditing services performed for "leasing companies, finance companies, manufacturing companies, banks and franchisors" (hereinafter referred to as "customers"), namely, vendor equipment verification for customers requiring physical verification of equipment prior to equipment suppliers being paid or for customers requiring such verification as a prerequisite to loan financing; inventory and collateral auditing for customers providing inventory financing; inventory and inspection of rental company collateral for customers that provide financing to rental companies; inventory and inspection of debtors' collateral for customers; inventory and inspection of equipment suppliers for customers; inventory and inspection of franchisees for customers