36 Financial analysis and consultation in the fields of real estate, business operations, energy usage, environmental pollution, emissions reduction, emission reduction credits, offsets, allowances, sequestration and impacts, taxes, penalties, and regulatory compliance, energy efficiency, renewable energy, fuel extraction, supply and delivery energy efficiency, power generation; land use, conservation, and protection, vegetation impacts, forest impacts, grassland impacts, cropland impacts, water resource, impacts, supply, treatment and disposal, and total environmental impacts, capital investment consultation, charitable fund-raising; real estate brokerage; emission reduction credit and allowance brokerage