42 Providing temporary use of on-line non-downloadable software and applications for providing training in the fields of accounting, business and business management, compliance, tax, financial management, and information technology; providing temporary use of on-line non-downloadable software and applications for providing a graphical presentation of business performance data, for use with global computer networks for database analysis, database and spreadsheet applications, for enabling businesses to assess their business in their chosen market, for enabling businesses to benchmark against peer businesses, for business data analysis and assessment, for data management, for fact management and pattern analysis, audit, intelligence and knowledge management process; platform as a service (PaaS) featuring computer software platforms for generating corporate transaction reports in the fields of accounting, business, account auditing, tax preparation, business management, financial management, information technology, corporate divestitures, and mergers and acquisitions; software as a service (SaaS) services featuring software for use in database management in the field of financial reporting and compliance; providing temporary use of on-line non-downloadable software for use in processing, generating, tracking, calculating, measuring, reporting, and analyzing information in the fields of accounting, business, compliance, account auditing, tax preparation, business management, financial management, and information technology; providing temporary use of on-line non-downloadable software for enabling multiple users to share data files, databases, and other project materials with one another; providing temporary use of on-line non-downloadable software for enabling multiple viewers to view, add, collect, edit, update, manage, modify, organize, store, track, and bookmark content and data on a centralized platform; providing temporary use of on-line non-downloadable computer software for use by multiple users to collaborate on projects and documents; design and development of computer software for use in processing, generating, tracking, calculating, measuring, reporting, and analyzing information in the fields of accounting, business, compliance, account auditing, tax preparation, business management, financial management, and information technology; computer software consultancy services; computer programming; all of the aforesaid services also provided electronically or online from a computer database or via the internet