Consulting Services for Business and Governmental Agencies-Namely, Appraisal of Business Assets; business appraisals and evaluations in business matters, namely, establishing Asset Management Systems, Methods, and Procedures, preparing Analyses of Assets for Tax Planning and Reporting, for Ad Valorem Taxes, and Investment Tax Credits, preparing Data for Obtaining Insurance Policies and Proving Losses, for Acquisitions of Assets and Companies, for Divesting and Spinning-Off Assets and Companies, and for Stock Ownership Plans, and advising on Effective Use and Reallocation of Assets