Soft drinks; preparations for making non-alcoholic beverages.

Accounting services for business; general financial ledger, namely, bookkeeping and financial statement preparation services; payroll preparation and financial record-keeping services; business assurance services for others, namely, account and records auditing, account reviewing, and compilation of account information and computer databases for financial statements, preparation of prospective financial statements, internal account auditing services and internal account control reviewing, namely, monitoring, reviewing and reporting controls put in place to prevent internal fraud, financial statement analysis and accounting advice, and attestation services in the nature of reports regarding review of financial or business documents, policies or procedures; business succession planning services; tax planning and tax compliance services, namely, management of tax files; corporate business services, namely, consultation regarding mergers and acquisitions, divestitures, and corporate business planning; forensic accounting services; business management consulting services; business planning services; general business consulting in the fields of assistance with budgets, namely, financial records management, economic forecasting, and cash flow forecasting, and business strategic planning; international services, namely, account auditing and accounting bookkeeping services, tax planning and tax compliance; tax services, namely, tax consulting and tax preparation services, tax return preparation, trust tax preparation services, and state and local tax (SALT) consulting; consulting services, namely, business consultation services in the field of E- Businesses; executive search services; outsourcing services; financial outsourcing services, namely, arranging service contracts for others in the field of fractional accounting and finance leadership, interim accounting and finance executive services; providing customized accounting solutions, namely, providing personnel for temporary assistance and project management; business consultancy services, namely, design, administration and audits of employee benefit plans concerning insurance and financial services; vendor management services.

Financial services, namely, asset management services; administration, consulting and investment consulting and advice regarding employee financial benefits; estate planning services; financial planning services; insurance consulting services, namely, life insurance policy review, executive long-term care insurance planning, qualified retirement plan planning, supplemental disability insurance planning, non-qualified deferred compensation plan planning and administration; retirement planning services, namely, financial planning for retirement; financial forecasting in the field of cash flow; international corporate financial planning services; financial valuation of personal property, namely, estate valuation; business and property valuation services in the field of bankruptcy; valuation services, namely, business and personal property valuations; real estate consultation, namely, consultation with respect to real estate acquisition, divestitures, management and processes, real estate loan financing, and real estate appraisal; financial risk management services; financial consulting services, namely, providing a financial planning process which identifies and models the financial impacts of an organization's key business performance drivers and provides financial performance projections assuming various combinations of success related to the key business performance drivers; insurance consultation.

Training in the use and operation of computer hardware and software; education services, namely, conducting courses, seminars, conferences, workshops and classes in the field of accounting, auditing, tax, management consulting, business, financial management and analysis, information technology and online business activities and operations and, developing and distributing educational materials in connection therewith.

Consulting services regarding accounting software selection, and implementation of accounting software; technology consulting services in the field of technology planning regarding computers, software, office equipment, communications equipment, and networks; consulting services in the field of design, selection, implementation and use of computer hardware and software systems for others; consultation regarding business software and computer networks; installation of computer software; technical support services, namely, performing systems monitoring, system audits, system inventory, regularly scheduled system maintenance; providing temporary use of an on-line non-downloadable customized software program that allows interactive modeling of future financial performance projections assuming various combinations of success related to an organization's key business performance drivers; managed service provider (MSP) services, namely, remote management of IT systems.

Providing fraud investigation services in the field of in the fields of accounting, auditing, tax and business management; expert witness services in legal matters in the fields of accounting, auditing, tax and business management and investigations of financial documents, identifying assets, tracking and tracing of funds between accounts; litigation support services, namely, legal discovery and pre-trial analysis, and expert witness services in legal matters in the fields of litigation or forensic investigations; litigation support services.