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Services in the field of human resources that are provided to other businesses by means of a global computer network, namely, on-line wage payroll preparation services; calculation of withholding, insurance, 401K contributions, and other deductions from wages and salaries; bookkeeping for electronic funds transfers; creating and providing electronic payroll reports that can be used by businesses to prepare tax returns and generate required tax forms; providing off-site storage of payroll data that can be remotely accessed via a global computer network