Insurance services and financial services, namely, business investment services, capital investment services, financial investment advisory services, fund investments, investment advice, investment management, financing of investments;

Coffee; coffee based iced beverages; non-alcoholic beverages flavored with coffee; cold brew coffee;

Beer, craft beer, ale, lager, stout and porter;

Meat balls; steamed ribs; marinated meats, namely chicken, beef and pork; prepared meat and vegetable based entrées; bean curd wraps with meat, vegetables, poultry, seafood

Frozen, packaged and prepared dimsum dishes, namely steamed buns filled with meat, vegetables, poultry, seafood; Chinese stuffed dumplings filled with meat, vegetables, poultry, seafood, salted egg yolk paste, sesame paste, red bean paste, custard buns; wontons, filled with meat, vegetables, poultry, seafood; shumai, namely steamed pork and shrimp dumplings; wrapped sticky rice with meat, poultry, vegetables, seafood, red bean paste; green onion pancakes; spring rolls; har gow, namely steamed shrimp dumplings; desserts, namely sesame balls, pancakes, pastries; sweet steamed buns, sweet wrapped sticky rice; prepared rice and noodle based entrees

Fishing tackle

Denture cleaners, dentifrices and non-medicated mouthwashes

Denture adhesives; medicated mouthwashes

Kinesiology services. This includes active rehabilitation of injured individuals which could be resulting from a car accident, work injury, sports injury, or general injury. We also provide strength and conditioning as well and athletic training.

Pharmaceutical products for the treatment of epilepsy

Provision of insurance services, namely, life insurance, accidental death and dismemberment and loss of use insurance, long term disability insurance, critical illness insurance, long-term care insurance, universal life insurance, travel insurance comprising medical and personal effects and travel cancellation insurance; financial services, namely the sale and administration of tax sheltered plans, pension plans, annuities, retirement savings plans, registered education savings plans, employee benefit plans, savings plans, segregated funds, mutual funds, investment funds, investment certificates; financial services, namely, securities brokerage, estate planning, investment counselling services, trust company services, fiduciary services, property management services, mortgage lending, mortgage servicing, consumer and corporate lending, heavy equipment leasing, automobile leasing; insurance and financial sales support services; insurance services; insurance brokerage services; insurance underwriting; financial services, namely, providing financial and investment information by electronic means and in a software application format; financial and investment information services offered by electronic means; financial information services, namely, financial and investment information provided and accessible through the internet, mobile phones, smart phones, personal digital assistants, handheld computers and tablet computers; providing banking, and budget management information over a global computer network and by electronic means.

Software as a service (SAAS) featuring software to assist with decision making dealing with cash flow management, debt management, asset management, investment management, risk management, tax planning, retirement income planning and estate planning.

Cotton swabs; cotton swabs for cosmetic purposes

Scientific, photographic, cinematographic, signalling and laboratory apparatus and instruments, namely, microscopes, pipettes, flasks, test tubes, cameras, photographic lenses, camera filters, photometers, slide plates, slide projectors, telescopes, eyeglasses and sunglasses, magnifying glasses, video viewers, namely, video monitors and video tape players, flash lamps for photography, television screens, picture enlarger projectors, video tape recorders, loadmeters, namely, ammeters, speed indicators, namely, speedometers, fuel level gauges, temperature gauges; apparatus for recording, transmission and reproduction of sound and images, namely, computers, computer screens, computer keyboards, printers, telephones, telecopiers, televisions; magnetic data carriers, namely, blank magnetic tape, recording discs, namely, blank floppy discs, blank audio compact discs, blank audio digital discs, blank compact discs, blank hard discs, blank laser discs, blank digital audio discs, blank digital versatile discs, pre-recorded floppy disks and CD ROMS containing a catalogue of goods for sale in the field of electronic commerce relating to retail department store and wholesale department store services, online trading in which seller posts products to be auctioned and bidding is done via the Internet, data management, namely, updating and maintenance of data in computer databases, telecommunications, namely, television and radio broadcasting, entertainment, namely, movies, television shows and music videos, education, namely, educational videos in the field of computers, finance, namely, financial planning, investment analysis, financial news and commentary to articles, charts, lists, diagrams, images, tables, editorials, calculations, price indices, historic data and financial data, insurance, property development, property management and computer technology information; mechanisms for coin-operated vending machines; cash registers, calculators, electronic data processing equipment namely, computers and printers for use with computers; computer programs for use in electronic commerce relating to retail store and wholesale store services for processing electronic payments to and from others and authenticating the identity of payer; software for processing electronic bill payments and credit and debit card payments; authentication software for verification of online payment and transfer of funds; online electronic publications, namely, books, magazines, newsletters, journals, directories, catalogues and information pamphlets downloadable from the Internet, computer network and computer database instant messaging software; file sharing software for electronically exchanging data, namely, email messages, text messages, photographs, graphics, music, audio books, podcasts, voice messages and video in the nature of movies, music videos, television programs, clips of movies and television programs, video messages and user uploaded video clips via computer, mobile, wireless and telecommunications networks; computer software in the form of an application for mobile devices and computers; software applications for use with mobile devices; communications software for electronically exchanging data, audio, video, images and graphics, namely, email messages, text messages, photographs, graphics, music, audio books, podcasts, voice messages and video in the nature of movies, music videos, television programs, clips of movies and television programs, via computer, mobile, wireless, and telecommunication networks, namely, radio, telephone, cable and satellite communication networks; computer software for processing images, graphics, audio, video, and text; downloadable computer software to facilitate the electronic transmission of information, documents, voice, and images, namely, email messages, text messages, photographs, graphics, music, audio books, podcasts, voice messages and video in the nature of movies, music videos, television programs, clips of movies and television programs, video messages and user uploaded video clips to mobile phones and computers over the Internet; downloadable computer software which allows users to participate in web-based meetings and educational classes, with access to financial and commercial data, documents, images and computer software applications for facilitating business transaction in the field of electronic commerce relating to retail store services and online trading through a web browser; downloadable computer software for accessing, viewing, and controlling remote computers and computer networks; downloadable cloud-computing software for deploying virtual machines to a cloud computing platform, managing virtual machines on a cloud computing platform; downloadable cloud-based software for storing and managing electronic data, accessing databases and internet security; downloadable electronic publications in the nature of newspaper and magazine articles, essays and academic papers, and instructional books, charts, diagrams and video files in the fields of telecommunications, namely, television and radio broadcasting, navigating the Internet, training, namely, arranging and conducting of online instructional courses, computer training, correspondence courses, conferences, workshops, seminars, webinars in the field of retail store and wholesale store services, business assistance, namely, facilitating business transactions via an electronic marketplace for the buyers and sellers and goods and services via local and global computer networks, sales methods, sales management, social selling, sales improvement, sales promotion, lead generation sales, sales training, business, namely, economics and financial affairs, sales, namely, advertisement and promotion for others, and marketing all in the field of business management and electronic commerce in the field of retail department store and wholesale department store services; notebook computers; laptop computers; portable computers; handheld computers; personal digital assistants; personal media players, namely, portable and handheld audio and video players, namely, MP3 players, MP4 players, CD players and DVD players; mobile telephones; smart phones; digital cameras; batteries, battery chargers; computer workstations, comprised of computer desk and furniture, computer, monitor and printer; computer servers, network servers; computer and telecommunications networking hardware namely, computer network adaptors, switches, routers and hubs; modems and communication cards and devices, namely, long distance calling cards, cell phone, telephones; laptop computer holders, namely, laptop carrying cases, sleeves for laptops, computer bags; fire extinguisher; computer hardware; computer firmware for controlling large overhead variable message signs on highways, computer firmware for database management, namely, assuring accuracy and stability of data information, namely, customer transaction records, membership records, product inventory records, customer preference, customer credit rating, sellers' credit rating, in the field of electronic commerce relating to retail department store and wholesale department store services, online trading and data management, computer firmware for programming of function of hardware and network of computers and remote monitoring of function of hardware and network of computers; E-commerce computer software to allow users to perform electronic payment transactions via a global computer network; compact discs containing music; digital music downloadable from the Internet; telecommunications apparatus, namely, network telephone, electronic facsimile machines, handheld computers, personal digital assistants and mobile phones; mouse mats; mobile phone handsets; mobile phone accessories, namely, cases, holders, handsfree headsets and chargers; downloadable computer games and video games, pictures, photographs, motion pictures, movies and music for computers, handheld computers and mobile phones; alarm systems, namely, personal security alarms, burglar alarms, fire alarm systems; security cameras; mobile radio and television broadcasting units, namely, receptors, antennas, radios and television sets; television broadcasting equipment, namely, transmitters, amplifiers, television cameras and monitors, camcorders (video camera recorders) and video teleprompters; cameras; video cameras; headphones; ear pieces, namely, earbuds, earsets and earphones; stereo and computer speakers; Global Positioning System (GPS) apparatus and equipment, namely, computer software, transmitters, receivers and hand held units, for automotive, aviation and marine uses and vehicle tracking; computer, electronic hand-held games and video games; computer game software; liquid crystal displays for telecommunications and electronic equipment, namely, computer monitors, laptop computers, tablet computers, televisions, mobile phones, digital cameras; television set top box; remote controls, namely, remote controls for televisions, remote controls for home audio sets, remote controls for video players, namely, CD players, DVD players and MP4 players; spectacles and sunglasses; signboards, namely, luminous signs and neon signs; encoded credit, debit, cash and identification cards and magnetic credit, debit, cash and identification cards; automatic teller machines, cash dispensing machines for making change and for exchange of coins to cash; computer software applications for use in downloading and reviewing audio, text and digital content in the field of travel and leisure activities; electronic book readers; toner cartridges, unfilled, for printers and photocopiers; baby monitors; video baby monitors; lens hoods; tablet computers; encoded key cards, namely, encoded identity cards, identification cards with embedded chips, identification smart cards; 3D spectacles; memory cards for video game machines; computer applications for streaming videos, music and images; digital media streaming devices

Advertising, namely, direct mail advertising of wares and services for others, electronic billboard advertising of the wares and services of others, dissemination of advertising materials for others, updating of advertising materials for others; business management; business administration; computerized on-line ordering of office requisites, namely, envelopes, pens, erasers, notebooks, writing pads, adhesive tapes, calculators, packaging materials and folders; operation of consumer loyalty program; advertising services provided via the Internet, namely, promoting the goods of others by providing information regarding discounts and special offers for the goods of others; production of television and radio advertisements for others; accountancy; auctioneering; arranging and conducting consumer trade shows and fairs in the field of de-greasing preparations for household purposes, household detergents, electric fans for household purposes, electric water purifiers for household purposes, hair dryers for household purposes, personal stereos, mobile phones, tablets, laptops, gaming consoles, cameras, and electronics accessories, namely, cables, headphones, and chargers, exercise weights, personal exercise mats, dietary supplements for general health and well-being, beauty lotions, beauty masks, beauty creams for body care, beauty serums, household appliances, clothing, footwear, watches, fashion and jewelry, toys, books and automobiles; conducting public opinion polls; data processing, namely, collating, systematic ordering, updating and storage of data in a computer database in the field of business, e-commerce, marketing and advertising; providing business marketing information for others; advertising agency services; advertising the goods and services for others, namely, rental of advertising space on a web site on a global computer network, advertising via electronic media and via the Internet for others; database management; business management services in the field of information and data compiling and analyzing; management and compilation of computerised databases; business consulting services, namely, business administration consulting services, business organization consulting in the field of electronic commerce relating to retail store and wholesale store services, business organization consulting in the field of online trading in which seller posts products to be auctioned and bidding is done via the Internet, business acquisitions and mergers, business consulting in the field of business networking, business efficiency services, business management consulting services; business consulting services in the field of web based events, namely, teleconferencing, videoconferencing and meetings, training programs, learning programs, and seminars in the field of electronic commerce in the field of retail store and wholesale store services, online trading in which seller posts products to be auctioned and bidding is done via the Internet, data management, telecommunications, namely, television and radio broadcasting, entertainment, namely, movies, television shows and music videos, education, namely, educational videos in the field of computers, finance, insurance, property development, property management and computer technology information; business management consultancy and advisory services in the fields of online collaboration and collaboration services that allow users to participate in collaboration platforms, namely, discussion forums and collaboration software for collaborating and sharing information in the field of commercial business management utilities, namely, jointly-shared documents, data information, task lists, and participation in discussion forums and collaboration software; business consulting services in the fields of promotion of sales and marketing; project management consulting services in the field of development, set up, staging, production, recording, monitoring and follow-up for web based events namely webinars, webcasts, podcasts, conferences, training programs, learning programs, and seminars; market research; business consultancy services, namely, facilitating business transaction in the field of electronic commerce in the field of retail department store services and online trading in which seller posts products to be auctioned and bidding is done via the Internet via local and global computer networks by locating and providing product information and business referrals for the delivery of a wide variety of business and consumer products, namely, de-greasing preparations for household purposes, household detergents, electric fans for household purposes, electric water purifiers for household purposes, hair dryers for household purposes, personal stereos, mobile phones, tablets, laptops, gaming consoles, cameras, and electronics accessories, namely, cables, headphones, and chargers, exercise weights, personal exercise mats, dietary supplements for general health and well-being, beauty lotions, beauty masks, beauty creams for body care, beauty serums, household appliances, clothing, footwear, watches, fashion and jewelry, toys, books and automobiles; dissemination of advertising of goods and services of others via local and global computer networks; business consultancy services, namely, providing a web site on a global computer network by which third parties can buy and sell goods and services, place, determine the status of and fulfill trade leads and orders, enter into contracts and transact business; providing computerized online ordering services featuring clothing, footwear, food items, cosmetics, body care products, home entertainment electronics, computer hardware, computer software, toys and sporting goods; advertising of goods and services of others via local and global computer networks; providing and rental of advertising space on the Internet; online trading services namely, electronic auctioneering and financial appraisals relating thereto; online retail services of consumer products, namely, online sales of clothing, cosmetics, food and beverages, home entertainment electronics, housewares, computers, laptops, scanners and printers, small electric kitchen appliances, lingerie, photographic equipment, sporting goods and toys; online retail services of second hand goods, namely, online sales of second hand clothes and accessories, shoes, watches, clocks, jewelry, antique coins, electronics, video games, CDs, DVDs and Blu-ray discs, books, housewares, computers, laptops, scanners and printers, small electric kitchen appliances, photographic equipment, musical instruments, sporting goods and toys, furniture and home interior decorations, bicycles and cars; providing a directory of third party web sites for the purchase of consumer goods and services; business consultancy services in the field of operating a website featuring an electronic marketplace for the buyers and sellers of goods and services; business assistance, namely, facilitating business transactions, namely, advertising by transmission of on-line publicity for third parties via an electronic marketplace for the buyers and sellers and goods and services via local and global computer networks; corporate management consultancy services; marketing and promotion services, namely, development of marketing strategies and concepts for others; publication of publicity texts and photographs; advertising of vacant residential and commercial real-estate property for sale and rental for others; dissemination of advertising materials, updating of advertising materials, compilation of advertisements for the sale of goods and services of others for use as web pages on the Internet; computer data processing services for others; auctioneering provided on the Internet; personnel management; provision of sales, business, advertising and promotional information of the goods and services of others through a global computer network and via the Internet; presentation of goods, namely, clothing, cosmetics, food and beverages, home entertainment electronics, house wares, computer wares and kitchen wares, lingerie, photographic equipment, sporting goods and toys on website for retail purposes; the bringing together, for the benefit of others, of a variety of goods for sale at book stores, clothing stores, computer equipment stores, convenience stores, department stores, furniture stores, grocery stores, jewellery shops, toy stores and sporting goods store, enabling customers to conveniently view and purchase those goods from a general merchandise Internet web site and in a wholesale outlet; the bringing together, for the benefit of others, of a variety of goods for sale at second hand shops, enabling customers to conveniently view and purchase those goods from a general merchandise Internet web site; the bringing together, for the benefit of others, of a variety of goods for sale at book stores, clothing stores, computer equipment stores, convenience stores, department stores, furniture stores, grocery stores, jewellery shops, toy stores and sporting goods stores, enabling customers to conveniently view and purchase those goods from a general merchandise catalogue by mail order and online; the bringing together, for the benefit of others, of a variety of goods for sale at book stores, clothing stores, computer equipment stores, convenience stores, department stores, furniture stores, grocery stores, jewellery shops, toy stores and sporting goods stores, enabling customers to conveniently view and purchase those goods from retail outlets; retail and wholesale of bleaching preparations for laundry use, leather bleaching preparations, fabric softeners for laundry use, cleaning preparations, namely, dry-cleaning preparations, wallpaper cleaning preparations, windscreen cleaning liquids, cosmetic cleansing creams, polishing preparations, namely, polishing creams, polishing wax, scouring and abrasive preparations, namely, all-purpose scouring liquids, abrasives for re-surfacing materials before painting, abrasive cloth, shining preparations, namely, polishing cloths, polishing paper, glass cloth, glass paper, floor wax, shoe wax, polish for furniture and flooring, household detergents other than for use in manufacturing operations and for medical purposes, namely, car wash detergents, detergents for machine dishwashing, canned pressurized air for cleaning and dusting purposes, color-removing preparations, varnish-removing preparations, air fragrancing preparations, joss sticks, soaps, medicated soap, perfumery, extracts of flowers for the manufacture of perfumes, essential oils, massage gels other than for medical purposes, sunscreen preparations, sun-tanning preparations, cosmetics, lipsticks, lipstick cases, cosmetic preparations for skin care, cosmetic preparations for slimming purposes, adhesives for cosmetic purposes, nail care preparations, make-up removing preparations, shampoos, dry shampoos, shampoos for pets, hair lotions, after-shave lotions, shaving preparations, dentifrices, dental bleaching gels, mouth washes not for medical purposes, hair spray, hair dyes, antiperspirants, deodorants for human beings and for animals, pharmaceutical and veterinary preparations, namely, pharmaceutical anti-allergic preparations and substances, pharmaceutical preparations for the relief of pain, veterinary pharmaceutical preparations for the treatment of infectious diseases in poultry, vaccines, sunburn ointments, sanitary preparations, preparations of sterilizers for medical use, namely, hand sanitizers, solutions for contact lenses, panty liners, remedies, namely soaps, deodorizers and anti-perspirants, for foot perspiration, dietetic food and substances adapted for medical and veterinary use, namely, yeast for pharmaceutical purposes, sugar for medical purposes, royal jelly dietary supplements, food for babies, dietary supplements for humans and animals, nutritional supplements, vitamin preparations, tanning pills, slimming pills, tobacco-free cigarettes for medical purposes, medical plasters, dental plasters, materials for dressings, surgical tissues, surgical implants containing living tissues, material for stopping teeth, teeth filling material, dental wax, mouthwashes for medical purposes, disinfectants, preparations for destroying vermin, fungicides, herbicides, rat poison, repellents for dogs, telephones, mobile phone handsets, mobile phone accessories, electronic and telecommunications goods, namely, home entertainment electronics, computers, laptops, printers, computer hardware and computer software, batteries, battery chargers, apparatus and instruments for recording, receiving, transmitting and reproducing data, information, pictures, images and sound, namely, audio recording units, music recording units, namely, sound and video recording and playback machines, telephone recording units, cameras, video cameras, web cameras, microphones, precious metals, jewellery, surgical, medical, dental and veterinary apparatus, namely x-ray, ultrasound, wound suction apparatus and instruments, obstetric apparatus, namely ultrasonic medical diagnostic apparatus, X-ray apparatus for medical purposes, hot air therapeutic apparatus for pressotherapy and compression therapy, electric blankets for medical purposes, apparatus for taking blood and apparatus for taking blood samples, namely, blood collection tubes, blood drawing apparatus, blood glucose meters, blood glucose test strips, devices for measuring bloods sugar, hearing aids for the deaf, hearing protection headsets, massage apparatus, namely, handheld body massagers, massage beds, massage chairs, air pillows for medical purposes, air cushions for medical purposes, physical exercise apparatus, namely, exercise benches and exercise balls, for medical purposes, vaporizers for medical purposes, fumigation apparatus for medical purposes, namely, fumigators, masks, filters, hydrostatic beds, air cleaning units, thermal packs for first aid purposes, armchairs for medical and dental purposes, artificial limbs, eyes and teeth, orthopedic articles, namely orthopedic footwear, corsets, braces and belts, suture materials, supportive bandages, surgical implants made of artificial materials, babies' bottles, tongue scrapers, X-ray photographs for medical purposes, precious stones, printed matter, namely, books, magazines and newspapers, stationery, magnetically and non-magnetically encoded identity cards, furniture, picture frames, household and kitchen utensils, glassware, porcelain and earthenware, textiles, clothing, footwear, headgear, laces and embroidery, buttons, ribbons, pins and needles, artificial flowers, carpets, rugs, games and electronic toys, chemicals used in photography and agriculture, paints, varnishes and lacquers, personal hygiene products, namely, menstruation tampons, hair and body lotions, lubricants, fuels, candles, ironmongery and small items of metal hardware, namely, hardware nails, hardware springs, metal hardware for luggage, machines, namely, food vending machines, plastics molding machines, wood drilling machines, vacuum packing machines, carpet cleaning machines, machine tools, cutlery, razors and hand tools, computers, calculators, spectacles and sun glasses, surgical instruments, medical instruments for general examination and cutting tissue, apparatus for lighting, namely, lamps, chandeliers, heating, namely, electric heaters, steam generating, cooking, namely, stoves, ovens, toaster ovens, rice cookers, slow cookers, refrigerating, namely, refrigerators, electric coolers, drying, namely, clothes dryers, ventilating, namely, ventilation fans, water supply and sanitary purposes, namely, garbage containers, toilets, motor vehicles, firearms, fireworks, silverware, horological and chronometric instruments, namely, clocks, watches, musical instruments, magazine, business cards, greeting cards, paper and cardboard products, namely, advertising signs of paper, boxes of paper or cardboard, paper bags, bottle envelopes of paper or cardboard, cardboard coasters, picture, typewriters and office requisites, namely, envelopes, pens, erasers, notebooks, writing pads, adhesive tapes and folders, packaging materials, namely, plastic bags for packaging, containers of cardboard for packaging, rubber and plastics for manufacture use, namely, foam rubber, plastic in bars, blocks, pellets, rods, sheets, tubes or extruded form for general industrial or manufacturing use, packing and insulating materials, namely, insulating tape and band, insulating paper, leather and imitations of leather and goods made from these materials, namely, handbags, purses, wallets, leather holders, bags, luggage, umbrellas, mirrors, ropes, string, nets, tents, yarns and threads for textile use, coat hangers, place mats, dressmaker's articles, bed and table covers, playthings, namely, toys and sporting articles, foodstuffs and beverages, meat, fish, poultry, preserved, dried and cooked fruits and vegetables, jams and fruits sauces, eggs, milk and milk products, edible oils and fats, coffee, tea, cocoa, sugar, rice, flour, bread and cakes, condiments, fresh fruit and vegetables, beer, mineral water, fruit juices and drinks, alcoholic beverages, floral products, namely, artificial and dried flowers, tobacco, smokers' articles and matches; direct mail advertising; buying and selling agency services, namely, purchasing agents, mediation of agreements for others for the sale and purchase of goods and services, mediation of contracts for purchase and sale of products, procurement of contracts for the purchase and sale of goods of others; selection of goods and procurement of goods for individuals and businesses, namely, cookware, bakeware, all purpose cleaning preparations, bath linens, kitchen linens, bed and table linens, household appliances, home entertainment electronics, fitness equipment, pharmaceutical products and beauty products, clothing, footwear, watches, fashion and jewelry, toys, books and automobiles; providing computerized online ordering services featuring clothing, footwear, food items, cosmetics, body care products, home entertainment electronics, computer hardware, computer software, toys and sporting goods; department store retailing services; supermarket retailing services; secretarial services; provision of business statistical information, namely, marketing survey services for others; organization of exhibitions for commercial and advertising purposes, namely, organizing exhibits where third parties sell and advertise their goods and services; business assistance services namely, compilation of customer mailing lists; private investigation services; business administration services for the processing of sales made on the Internet; personnel placement; import-export clearance agencies, import-export agency services; arranging for subscriptions for newspapers; document reproduction; transcribing text, audio and video content and stenography services; rental of office equipment; customer relationship management; business management services in the field of electronic commerce relating to retail store and wholesale store services; business management consulting and administration services in the field of sponsorship programs; accounting services; charitable services, namely developing and coordinating volunteer projects for charitable organizations; rental of sales display stands; providing an online commercial information directory on the Internet; search engine optimization; web site traffic optimization; pay per click advertising for others; commercial intermediation services; business management for freelance service providers; negotiation and conclusion of commercial transactions for third parties; updating and maintenance of data in computer databases; business project management services for construction projects; providing business information via a web site in the field of social media; providing business information via a web site on commodity sale; providing business information services via a web site pertaining to marketing, marketing and consumer demographics and statistical fields of businesses; operating a website providing computer links to third party web sites to facilitate online purchase and sale transaction of goods and services