GUARDIAN ASSET MANAGEMENT LLC

Footwear Manufacturing

Establishments in this category are primarly engaged in manufacturing footwear (except orthopedic extension footwear).

Illustrative Examples:

Athletic shoes manufacturing
Ballet slippers manufacturing
Cleated athletic shoes manufacturing
Shoes, children's and infants' (except orthopedic extension), manufacturing
Shoes, men's (except orthopedic extension), manufacturing
Shoes, women's (except orthopedic extension), manufacturing

Limousine Service

Establishments in this category are primarly engaged in providing an array of specialty and luxury passenger transportation services via limousine or luxury sedan generally on a reserved basis. These establishments do not operate over regular routes and on regular schedules.

Lessors of Miniwarehouses and Self-Storage Units

Establishments in this category are primarly engaged in renting or leasing space for self-storage. These establishments provide secure space (i.e., rooms, compartments, lockers, containers, or outdoor space) where clients can store and retrieve their goods.

Lessors of Other Real Estate Property

Establishments in this category are primarly engaged in acting as lessors of real estate (except buildings), such as manufactured home (i.e., mobile home) sites, vacant lots, and grazing land.

Offices of Real Estate Agents and Brokers

Establishments in this category are primarly engaged in acting as agents and/or brokers in one or more of the following: (1) selling real estate for others; (2) buying real estate for others; and (3) renting real estate for others.

Passenger Car Rental

This includes establishments primarily engaged in renting passenger cars without drivers, generally for short periods of time.

Illustrative Examples:

Passenger car rental
Passenger truck (light duty) rental
Passenger van rental
Sport utility vehicle rental

Truck, Utility Trailer, and RV (Recreational Vehicle) Rental and Leasing

Establishments in this category are primarly engaged in renting or leasing, without drivers, one or more of the following: trucks, truck tractors, buses, semi-trailers, utility trailers, or RVs (recreational vehicles).

Home Health Equipment Rental

This includes establishments primarily engaged in renting home-type health and invalid equipment, such as wheelchairs, hospital beds, oxygen tanks, walkers, and crutches.

Office Machinery and Equipment Rental and Leasing

Establishments in this category are primarly engaged in renting or leasing office machinery and equipment, such as computers, office furniture, duplicating machines (i.e., copiers), or facsimile machines.

Other Commercial and Industrial Machinery and Equipment Rental and Leasing

Establishments in this category are primarly engaged in renting or leasing nonconsumer-type machinery and equipment (except heavy construction, transportation, mining, and forestry machinery and equipment without operators; and office machinery and equipment). Establishments in this industry rent or lease products, such as manufacturing equipment; metalworking, telecommunications, motion picture, theatrical machinery and equipment, or service industry machinery; institutional (i.e., public building) furniture, such as furniture for schools, theaters, or buildings; or agricultural equipment without operators.

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.

Payroll Services

This includes establishments (except offices of CPAs) engaged in the following without also providing accounting, bookkeeping, or billing services: (1) collecting information on hours worked, pay rates, deductions, and other payroll-related data from their clients and (2) using that information to generate paychecks, payroll reports, and tax filings. These establishments may use data processing and tabulating techniques as part of providing their services.