36 Insurance services, namely, underwriting extended warranty and providing damage protection and insurance programs in the field of consumer electronic and telecommunication equipment, namely, cell phone, wireless handset and mobile consumer devices, and other connected devices, particularly appliances, gaming devices and computers; facilitating and arranging for the financing of mobile devices, namely, cellular phones; Financial services, namely, lending services to mobile telephony operators, original equipment manufacturers, and retailers rendered in connection with the purchase, leasing, issuance, receipt, transfer, and disposal of wireless products and accessories; Providing leasing solutions to mobile telephony operators, original equipment manufacturers and retailers, namely, arranging of leases and rental agreements for telecommunication equipment; Providing acquisition services to mobile telephony operators, original equipment manufacturers and retailers, namely, telecommunication equipment asset acquisition; Providing funding services to mobile telephony operators, original equipment manufacturers and retailers, namely, provision of funds for purchasing and leasing telecommunication equipment; Providing financing services to mobile telephony operators, original equipment manufacturers and retailers, namely, financing of loans and purchases; Providing administration services to mobile telephony operators, original equipment manufacturers and retailers, namely, insurance administration and processing warranty claims for telecommunications equipment; and other activities as are incidental or ancillary thereto, in particular, residual value risk insurance and establishing residual value risk positions consisting of underwriting, issuance and administration of residual value risk insurance