35 THE DEVELOPMENT OF CUSTOM COMPUTER OIL AND GAS ACCOUNTING SOFTWARE SYS TEMS WHICH ARE DESIGNED AND TAILORED BY APPLICANT TO MEET THE SPECIFIC ACCOUNTING NEEDS OF EACH SINGLE OR MULTI-COMPANY OIL AND GAS PRODUCER/ CUSTOMER, AND INSTALLED BY APPLICANT, WHICH SERVICE INCLUDES A PROGRAM OF CONSULTATION AND EDUCATIION IN THE OPERATION OF THE OIL AND GAS AC COUNTINGCOMPUTER SOFTWARE SYSTEMS