35 TAX RELATED CONSULTATION SERVICES, NAMELY, ASSISTING CLIENT COMPLIANCE WITH ADMINISTRATIVE REQUIREMENTS OF FEDERAL, STATE AND LOCAL TAX LAWS, INCLUDING REPORTING OF ASSETS; ASSESSING A COMPANY'S BUSINESS ASSETS, INCLUDING PERSONAL PROPERTY AND REAL PROPERTY, TO DETERMINE TAXABILITY; DETERMINING THE APPROPRIATE TAXABILITY WITHIN A PROPERTY TAX JURISDICTION; IDENTIFYING A SUBCLASS OF A CLIENT'S ASSET CLASS HAVING A DISTINCTIVE MARKET RATE OF DEPRECIATION FOR PROPERTY TAX PURPOSES THAT IS DIFFERENT FROM THE RATE OF DEPRECIATION OF THE ASSET CLASS; BUSINESS AUDITING AND INVENTORY, NAMELY, PHYSICALLY VERIFYING ASSETS BY USING SITE VISITS AND INTERVIEWS; PROVIDING A WEBSITE ON A GLOBAL COMPUTER NETWORK ACCESSIBLE TO CUSTOMERS FOR SECURELY ACCESSING SUMMARY TAXATION INFORMATION ON THEIR ASSETS, PROPERTY ACCOUNTS, PROPERTY TAX ACCOUNTS, SALES TAX ACCOUNTS AND USE TAX ACCOUNTS