35 business management services, namely, advising businesses on economic growth and business opportunities in the livestock industry; designing and implementing livestock improvement projects to increase livestock productive efficiency; designing projects to reduce ruminant methane emissions through livestock feed and genetic improvement; designing and implementing carbon offset projects based on genetic improvement of herds; marketing carbon offsets to be used in present or future greenhouse gas emission markets; developing comprehensive business, environmental and production plans to obtain carbon offsets for greenhouse gas mitigation partners; and implementing greenhouse gas reduction projects, applying the same to achieve tax benefits, and providing greenhouse gas mitigation partners with information garnered from project design research