MACKENZIE SLOANE LLP

Offices of Lawyers

This category includes offices of legal practitioners known as lawyers or attorneys (i.e., counselors-at-law) primarily engaged in the practice of law. Establishments in this industry may provide expertise in a range or in specific areas of law, such as criminal law, corporate law, family and estate law, patent law, real estate law, or tax law.

All Other Legal Services

This includes establishments of legal practitioners (except offices of lawyers and attorneys, settlement offices, and title abstract offices). These establishments are primarily engaged in providing specialized legal or paralegal services.

Illustrative Examples:

Notary public services
Patent agent services (i.e., patent filing and searching services)
Paralegal services
Process serving services

Offices of Certified Public Accountants

This includes establishments of accountants that are certified to audit the accounting records of public and private organizations and to attest to compliance with generally accepted accounting practices. Offices of certified public accountants (CPAs) may provide one or more of the following accounting services: (1) auditing financial statements; (2) designing accounting systems; (3) preparing financial statements; (4) developing budgets; and (5) providing advice on matters related to accounting. These establishments may also provide related services, such as bookkeeping, tax return preparation, and payroll processing.

Other Accounting Services

This includes establishments (except offices of CPAs) engaged in providing accounting services (except tax return preparation services only or payroll services only). These establishments may also provide tax return preparation or payroll services. Accountant (except CPA) offices, bookkeeper offices, and billing offices are included in this industry.

Administrative Management and General Management Consulting Services

This includes establishments primarily engaged in providing operating advice and assistance to businesses and other organizations on administrative management issues, such as financial planning and budgeting, equity and asset management, records management, office planning, strategic and organizational planning, site selection, new business start-up, and business process improvement. This industry also includes establishments of general management consultants that provide a full range of administrative, human resource, marketing, process, physical distribution, logistics, or other management consulting services to clients.

Illustrative Examples:

Administrative management consulting services
Financial management (except investment advice) consulting services
General management consulting services
Site selection consulting services
Strategic planning consulting services

Process, Physical Distribution, and Logistics Consulting Services

This includes establishments primarily engaged in providing operating advice and assistance to businesses and other organizations in: (1) manufacturing operations improvement; (2) productivity improvement; (3) production planning and control; (4) quality assurance and quality control; (5) inventory management; (6) distribution networks; (7) warehouse use, operations, and utilization; (8) transportation and shipment of goods and materials; and (9) materials management and handling.

Illustrative Examples:

Freight rate or tariff rate consulting services
Productivity improvement consulting services
Manufacturing management consulting services
Inventory planning and control management consulting services
Transportation management consulting services

Other Management Consulting Services

This includes establishments primarily engaged in providing management consulting services (except administrative and general management consulting; human resources consulting; marketing consulting; or process, physical distribution, and logistics consulting). Establishments providing telecommunications or utilities management consulting services are included in this industry.

Other Scientific and Technical Consulting Services

Establishments in this category are primarly engaged in providing advice and assistance to businesses and other organizations on scientific and technical issues (except environmental).

Illustrative Examples:

Agricultural consulting services
Motion picture consulting services
Biological consulting services
Physics consulting services
Chemical consulting services
Radio consulting services
Economic consulting services
Safety consulting services
Energy consulting services
Security consulting services

Research and Development in the Physical, Engineering, and Life Sciences (except Nanotechnology and Biotechnology)

This includes establishments primarily engaged in conducting research and experimental development (except nanotechnology and biotechnology research and experimental development) in the physical, engineering, and life sciences, such as agriculture, electronics, environmental, biology, botany, computers, chemistry, food, fisheries, forests, geology, health, mathematics, medicine, oceanography, pharmacy, physics, veterinary, and other allied subjects.

All Other Professional, Scientific, and Technical Services

Establishments in this category are primarly engaged in the provision of professional, scientific, or technical services (except legal services; accounting, tax preparation, bookkeeping, and related services; architectural, engineering, and related services; specialized design services; computer systems design and related services; management, scientific, and technical consulting services; scientific research and development services; advertising, public relations, and related services; market research and public opinion polling; photographic services; translation and interpretation services; and veterinary services).

Illustrative Examples:

Appraisal (except real estate) services
Marine surveyor (i.e., appraiser) services
Arbitration and conciliation services (except by lawyer, attorney, or paralegal offices)
Patent broker services (i.e., patent marketing services)
Commodity inspector services
Pipeline or power line inspection (i.e., visual) services
Consumer credit counseling services
Weather forecasting services
Handwriting analysis services