35 Management Consulting Services-Namely, Marketing, Site Selection, Facilities Planning and Materials Management, Economic and Financial Feasibility, Transportation and Physical Distribution Studies, Operations, Rates and Regulatory Issues, Strategic Planning, Financial Management, Load Management Consulting for Public Utilities, Consulting Services to Private Industry on Equipment Used in Load Management, Measurement Devices and Market Studies, Accounting, Cost Segregation and Tax Advising and Form Preparation Services, Performance Improvement and Compensation Administration Services and Valuation and Appraisal Services, Data Processing Services