42 Design and development of computer software; providing temporary use of on-line non-downloadable computer software applications for use in cost and price analysis, cost optimization, benchmarking, market and consumer insights and research studies, business practice management, revenue optimization, business operations productivity, business practice efficiency, risk management, revenue analysis, and analyzing and reporting commission and trade pricing information and statistics; providing temporary use of on-line non-downloadable computer software for analyzing business and financial records; design and development of computer software for use in the field of financial management, business management consultancy, advanced data analytics, business and financial data analysis and reporting, and financial risk management consultancy; software as a service (saas) provider in the field of pricing and customer relationship management, software as a service (SaaS) provider in the field of providing price and customer relations management, software as a service (SaaS) provider in the field of revenue management; providing on-line non-downloadable digital materials, namely, spreadsheet files, graphs, images, instructions, operation manuals, and statistics featuring information related to cost and price analysis, cost optimization, benchmarking, market and consumer insights and research studies, business practice management, data analytics, revenue optimization, business operations productivity, business practice efficiency, financial risk management, revenue analysis, and commission and trade pricing information and statistics all in the field business management consulting and advisory services