42 Information technology (IT) consultancy; software development, programming and implementation; hosting services namely cloud storage services for electronic files, software as a service (SaaS) services featuring software for planning, organizing, reporting, accounting and reimbursing business travel and rental of software for planning, organizing, reporting, accounting and reimbursing business travel; IT consultancy, advisory and information services; IT security, protection and restoration services, namely, computer security consultancy; data duplication, namely, duplication of computer programs and data conversion services of electronic information and electronic data files; data coding services, namely, writing of computer code; development, programming and implementation of software related to receipt management; development, programming and implementation of software related to expenses; application service provider (ASP), namely, hosting computer software of others related to data collection; application service provider (ASP), namely, hosting computer software of others related to receipt capture; online provision of non-downloadable software to enable management of expense reports; online provision of non-downloadable software to enable receipt management; online provision of non-downloadable software to enable expense reporting; online provision of non-downloadable software to enable receipt reporting; online provision of non-downloadable software to enable provision of electronic receipts