Consulting Services for Business and Governmental Agencies-Namely, Appraisal of Business Assets; 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