FOSTER ACCOUNTING FIRM LLC

Electric Power Distribution

This includes electric power establishments primarily engaged in either (1) operating electric power distribution systems (i.e., consisting of lines, poles, meters, and wiring) or (2) operating as electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others.

Power and Communication Line and Related Structures Construction

Establishments in this category are primarly engaged in the construction of power lines and towers, power plants, and radio, television, and telecommunications transmitting/receiving towers. The work performed may include new work, reconstruction, rehabilitation, and repairs. Specialty trade contractors are included in this industry if they are engaged in activities primarily related to power and communication line and related structures construction. All structures (including buildings) that are integral parts of power and communication networks (e.g., transmitting towers, substations, and power plants) are included.

Illustrative Examples:

Alternative energy (e.g., geothermal, ocean wave, solar, wind) structure construction
Power line stringing
Cellular phone tower construction
Radio transmitting tower construction
Co-generation plant construction
Satellite receiving station construction
Communication tower construction
Nuclear power plant construction
Telephone line stringing
Electric light and power plant (except hydroelectric) construction
Transformer station and substation, electric power, construction
Electric power transmission line and tower construction
Underground cable (e.g., fiber optic, electricity, telephone, cable television) laying

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

Office Administrative Services

Establishments in this category are primarly engaged in providing a range of day-to-day office administrative services, such as financial planning; billing and recordkeeping; personnel; and physical distribution and logistics, for others on a contract or fee basis. These establishments do not provide operating staff to carry out the complete operations of a business.

Educational Support Services

Establishments in this category are primarly engaged in providing non-instructional services that support educational processes or systems.

Illustrative Examples:

Educational consultants
Educational testing services
Educational guidance counseling services
Student exchange programs
Educational testing evaluation services