36 Providing comprehensive financial services and financial management solutions for healthcare providers, independent medical practices, and hospital systems, namely, factoring and financing of medical claims receivables, accounts receivables, and outstanding invoices; equipment financing services, providing outsourced Chief Financial Officer (CFO) services to healthcare clients to optimize financial performance and strategic decision-making; financial consulting and advisory services in the field of healthcare payments, revenue cycle management, and equipment financing; financial analysis, financial data analysis, risk assessment, and financial planning services for healthcare practices and hospital systems; electronic funds transfer services; financial transaction services, namely, electronic processing of financial transactions, payment processing, and electronic payment gateway services; debt collection services; financial tracking and reporting services for healthcare claims, revenue, equipment financing, and hospital system financials; providing financial information, reports, and analytics related to medical claims receivables, equipment financing, and financial performance of healthcare practices and hospital systems