 In this presentation, we will take a look at some of the differences within the balance sheet for a manufacturer, a company that produces inventory compared to a company that just purchases and sells inventory or a service company. And clearly the difference is going to be related to inventory. So the major difference for a manufacturer's balance sheet to a service company, for example, would be that we're going to have inventory on the balance sheet, that inventory will be reported as an asset on the balance sheet, typically a current asset. Now when we go from a company that just purchases and sells inventory to a company that actually manufactures, produces, makes the inventory, then the inventory could be broken out to components. We're going to have raw materials inventory. We're going to have work in process inventory. We're going to have finished goods inventory. Now these may be grouped on the balance sheet in different ways within inventory, be broken out.