36 Business liquidation, asset disposition and redeployment services for inventory, machinery, equipment, intellectual property, accounts receivable, and real estate in the manufacturing, distribution, consumer products and retail sectors; business valuation; asset appraisal services for inventory, machinery, equipment, intellectual property, accounts receivable and real estate in the manufacturing, distribution, consumer products and retail sectors; real estate advisory and consulting services; lease negotiation, lease termination, lease management and restructuring in the manufacturing, distribution, consumer products and retail sectors; providing financing for others, namely commercial lending and equity investment in the manufacturing, distribution, consumer products and retail sectors