36 Fiscal accounting and tax consulting services in connection with the establishment and operation of businesses, namely, the liquidation, tax planning, tax preparation, mergers and acquisition of companies, forensic accounting, and fraud analysis; Financial consultation with respect to the accounting of business assets, namely, acquisitions, divestitures, and appraisal; Advisory accounting services, in the field of estate planning; all of the foregoing services provided only to businesses and specifically exclude services relating to or in the field of financial transaction services, currency exchange services, bill payment services, insurance and warranty services, computers, computer software, computer databases, computer information management, other computer services, consumer, educational, and business technology products, and services, gift cards, consumer lending or retail credit, and providing, processing, verifying, and authenticating transfer or payments of electronic funds, commercial transactions, credit and debit card transactions, loyalty reward card transactions