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computer software and instructional manuals sold as a unit, namely computer programs for developing other computer programs; and application programs for use in accounting; statistical and mathematical analysis in engineering; database management; market research data collection, storage and analysis, statistical market analysis, market modelling, risk analysis, tabulating, and market data display; financial analysis and forecasting; lease versus buy analysis; cashflow analysis and planning; risk and depreciation analysis; capital investment modelling; teaching algebra, statistics, regression analysis, linear programming, extraction of roots, matrices, and differential equations; and utility programs for use in communicating between programs residing on physically separate computers over wide area networks

computer system consultation; computer software design and programming services for others