Robert R. Redwitz & Co. has worked extensively in this industry for the last twenty (20) years. This industry serves the corporate training marketplace in a variety of personal services and training products. Robert R. Redwitz & Co. has worked with companies both in the personal service delivery business and with companies in the product development and delivery business. Robert R. Redwitz & Co. understands the size and nuances of this industry and has dealt very effectively with guiding business development and expansion within the industry. This industry is currently in a substantial transition in the manner in which it delivers it services and products. Robert R. Redwitz & Co. is currently working with several companies in this industry to revolutionize their delivery systems. Issues of multiple royalty tiers, capitalization of product development costs, amortization of product development costs, seminar advances, project-based cost accounting are some of the unique issues facing this industry. Robert R. Redwitz & Co. has an in depth knowledge of all of these aspects.