35 MANAGEMENT CONSULTING SERVICES TO UTILITY, INDUSTRIAL, AND COMMERCIAL COMPANIES, GOVERNMENT, AND OTHERS, CONCERNING ORGANIZATION, MANAGEMENT TECHNIQUES, PERSONNEL, LABOR AND PUBLIC RELATIONS, PRODUCTION, AND SPACE PLANNING; GENERAL AND TAX ACCOUNTING, RESEARCH, MARKET ANALYSIS AND SALES METHODS, ADVERTISING, COSTS, RATE STRUCTURES AND PRICING STANDARDS, PROCUREMENT OF MATERIALS, PRODUCTS AND FACILITIES TESTING OF EQUIPMENT AND PLANT