business asset appraisal services, namely, business valuations and appraisals of industrial machinery enterprises; providing auction management services which are provided to others over an on-line web site and accessed through a global computer network; providing on-line auction services in which products to be auctioned are posted and bidding is done via the Internet; providing business services via a computer network, such as the Internet, namely, providing reverse auction or time-based forward auction services to buyers seeking the lowest price for goods offered by sellers participating in the auction service; and providing on-line Internet auction services via a web portal to facilitate sale and purchase transactions between participating sellers and buyers

financial valuations of industrial, commercial and personal property, asset appraisal services and fair market valuations of industrial, commercial and personal property, appraisals of machinery and heavy equipment for insurance claims purposes