36 Financing services; providing working and growth capital to businesses and business owners; facilitating and arranging for the financing of equipment and other business assets in the fields of healthcare, aerospace, defense, media and communications; financial advisory and financial management services in relation to recapitalizations, acquisitions and debt and transaction restructurings; financial services in connection with equipment leasing, namely, providing sales assistance financing through dealers, distributors and vendors to customers for capital equipment acquisitions by originating, funding and administering equipment leases