40 Carbon capture and sequestration services for others using direct air capture technology, direct ocean capture technology; treatment services for filtering excess carbon dioxide from the air; carbon dioxide removal services from the air in the nature of carbon capture and sequestration services for others using direct air capture technology, direct ocean capture technology; carbon dioxide conversion services for underground storage, including in rock, depleted reservoirs, saline aquifers, mine tailings; recycling as part of carbon offsetting; treatment of materials for the purpose of carbon dioxide extraction; operation of carbon dioxide capture system for others