Computer software applications, downloadable;Computer software platforms, recorded or downloadable;Computer software, recorded;Computer programs, recorded;Computer programs, downloadable;Computer operating programs, recorded;Computer peripheral devices;Monitors [computer programs];Data processing apparatus;Interfaces for computers.

Advertising;Online advertising on a computer network;Business management assistance;Business management and organization consultancy;Providing business information;Commercial administration of the licensing of the goods and services of others;Provision of commercial information via the Internet;Marketing;Provision of an online marketplace for buyers and sellers of goods and services;Personnel management consulting.

Online ordering services;Wholesale ordering services;Administrative order processing;Computerised stock ordering;Mail-order advertising;Electronic order processing;Online advertisements;Online marketing;Online advertising;Ordering services [for others];Administrative processing of orders;Advertising by mail order;Online advertising services;Purchase orders (Administrative processing of -);Computerized on-line ordering services;Ordering services for third parties;Computerised compilation of order lists;Administrative processing of purchase orders;Processing (Administrative -) of purchase orders;Online business networking services;Online community management services;Online data processing services;Automatic re-ordering service for business;Telephone order-taking services for others;Administrative processing of computerized purchase orders;Mail order retail services for clothing;Execution of stenographic work to order;Mail order retail services for cosmetics;Administrative processing of purchase orders within the framework of services provided by mail-order companies;Providing searchable online advertising guides;Online advertising on computer networks;Dissemination of advertising matter online;Mail order retail services for clothing accessories;Mail order retail services related to foodstuffs;Mail order retail services related to beer;Compilation of online business directories;Advertising the goods and services of online vendors via a searchable online guide;Advisory services relating to the ordering of stationery;Online advertising on a computer network;Provision of online financial services comparisons;Mail order retail services connected with clothing accessories;Conducting virtual trade show exhibitions online;Online retail services relating to toys;Online retail services relating to luggage;Online retail services relating to clothing;Clerical services for the taking of sales orders;Administrative processing and organising of mail order services;Providing a searchable online advertising guide featuring the goods and services of online vendors;Online retail services relating to handbags;Online retail services relating to cosmetics;Providing online commercial directory information services;Provision of online price comparison services;Mail order retail services related to non-alcoholic beverages;Online retail services for downloadable digital music;Online retail services for downloadable ring tones;Provision of commercial information from online databases;Online advertising via a computer communications network;Dissemination of advertising via online communications networks;Online retail store services relating to clothing;Administrative processing of purchase orders placed by telephone or computer.

Delivery services;Parcel delivery services;Cargo delivery services;Food delivery services;Delivery (Flower -);Package delivery;Flower delivery;Mail delivery;Newspaper delivery;Food delivery;Pizza delivery;Delivery of spirits;Delivery of packets;Delivery of water;Correspondence (Delivery of -);Delivery of groceries;Delivery of newspapers;Delivery by road;Delivery of messages;Delivery of vehicles;Goods (Delivery of -);Delivery of parcels;Courier services for the delivery of goods;Delivery of food;Letters (Delivery of -);Delivery of fuel;Delivery of wines;Delivery of goods;Delivery of furniture;Delivery of valuables;Courier services for the delivery of parcels;Arranging and conducting of mail order delivery services;Delivery of messages [courier];Road delivery of parcels;Delivery [distribution] of goods;Express delivery of goods;Temporary storage of deliveries;Delivery of food by restaurants;Delivery and storage of goods;Delivery of parcels by road;Delivery of parcels by courier;Arranging the delivery of gifts;Storage and delivery of goods;Delivery of domestic appliance parts;Arranging the delivery of goods;Messenger (Delivery of goods by -);Transportation and delivery of goods;Transport and delivery of goods;Delivery of cargo by land;Delivery of fuel to barges;Transportation and delivery services by air, road, rail and sea;Collection, transport and delivery of goods;Pick-up and delivery of letters;Pick-up and delivery of textile goods;Pickup and delivery of parcels and goods;Collection, transport and delivery of palletised goods;Delivery and forwarding of letters and parcels;Correspondence delivery by post and/or messenger;Delivery of bottled water to homes and offices;Delivery of food and drink prepared for consumption;Delivery, despatching and distribution of newspapers and magazines;Collection, transport and delivery of goods, documents, parcels and letters;Delivery of gift baskets with selected items regarding a particular occasion or theme.

Retail and wholesale services connected with the sale of fabric lantern covers and shades, books, printed matter and printed publications, bunting, height charts, mattresses, bedding bale, beds, bedsteads, headboards, cots, nappy stackers for use with cots, cot tidies and cot organisers, cushions and bolsters (upholstery), divans, couches, mirrors, blinds, soft furnishings, household ornaments and containers, bedding and bedding articles, bedding for cots, furniture and nursery furniture, moses basket stands, cot bumpers, curtain poles, bean bags, oven gloves, curtains, curtain tiebacks, household textile articles, bed linen, mattress covers, protectors and toppers, duvet covers, bed sheets, fitted bed sheets, flat bed sheets, cushion covers, blankets, baby blankets and baby robes, bed blankets, bed spreads and throws, pillow cases, quilts, quilt covers, bed covers, valances for beds and for pillow cases, pillow shams, table linen, table cloths, table napkins, table covers and table mats, bath linen, towels and towel sets, tea towels, kitchen linen, shower curtains, bunting, aprons, bathrobes, slippers, children's ponchos, carpets, rugs, mats, floor coverings, wall hangings, bath mats, bath mats sold in sets, bathroom mats, bathroom rugs, bathroom tiles [carpet], external bath mats, mats for bathroom use, toys, games and playthings, baby sleeping bags; provision of all the aforesaid services online from a website; advisory, consultancy and information services relating to all the aforesaid. Shop retail services connected with the sale of clothing; the bringing together, for the benefit of others a variety of goods, namely soaps, cosmetics, perfumery, essential oils, eau de parfum, eau de toilette, cologne, fragrances and fragrance products for personal use, massage oils, hair lotions, dentifrices, cosmetic preparations for skin care, skin care cosmetics, skin care preparations, astringents for cosmetic purposes, preparations for the bath and shower, shower gel, bath gels, scented body lotions and creams, scented moisturizing skin cream, moisturisers, body lotions and creams, moisturising creams, scented skin soap, body oil, face, lip and cheek make-up, face powder, face glitter, lipstick, lip gloss, non-medicated lip balm, lip pencils, perfumed shimmer sticks, eye shadow, eye pencils, mascara, eye make-up, eyeliners, eye creams, eye gels, eye balms, highlighter, masks, cleansers, toners, clarifiers, exfoliators, foundation make-up, blusher, compacts, make-up remover, fragrance sachets, room fragrances, beauty care preparations, beauty care products, beauty creams, beauty tonics for application to the body, beauty tonics for application to the face, non-medicated beauty preparations, non-medicated skin care beauty products, skin care products for personal use, namely, face, eye and lip moisturisers, face and skin creams, lotions and serums, anti-aging treatments, foundation for the face, hair care products, shampoo, hair conditioners, hair gel and hair spray, nail care preparations, nail polish, nail strengtheners and nail polish remover, shaving cream, shaving gel, after-shave preparations, after-shave lotion, depilatory preparations, personal deodorant, antiperspirants, potpourri, sun tanning preparations, cosmetic preparations for skin tanning, artificial tanning preparations, jewellery and imitation jewellery, precious stones, watches and clocks, wrist watch bands, tie clips, cuff links, watch straps, tie pins, catalogues, calendars, printed matter, magazines, pamphlets, stationery, posters, transfers, decalcomanias, diaries, pencil cases, pencils, pens, erasers, notebooks, paperweights, staplers, writing paper, envelopes, albums, binders, packaging, files, fountain pens, holders for cheque books, mats for beer glasses, coasters of paper, greeting cards, napkins of paper, newsletters, note books, packing paper, writing pads, passport holders, pictures, photographs, stands for pens and pencils, tissues of paper for removing make-up, artists materials, wrapping paper, bags of paper or plastic for packaging, boxes of paper or card or plastic for packaging, leather and imitation leather, bags, belts, cases, trunks and travelling bags, satchels, pouches, rucksacks, shopping bags, beach bags, handbags, briefcases, wallets, key cases, credit card cases, purses, umbrellas, parasols, walking sticks, back packs, hat boxes, animal skins, articles of clothing, lingerie, bras, pants, thongs, stockings, tights, suspender belts, camisoles, dressing gowns, negligees, corsets, night dresses, sleep shirts, sarongs, shoulder wraps, shorts, leggings, footwear, headgear, belts, trousers, shorts, jeans, wristbands, headbands, hats, gloves, jackets, coats, jumpers, shirts, t-shirts, school uniform, revere shirts, cardigans, box skirt, work wear, zip hoodies, hi vision work wear, polo shirts, sweaters, vests, trousers, skirts, waistcoats, waterproof clothing, bathing costumes, pyjamas, undergarments, scarves, socks, suits, dresses, blouses, sun visors, anoraks, articles of clothing for leisurewear, articles of clothing for casualwear, articles of clothing for sportswear, articles of outer clothing, articles of weatherproof clothing, blazers, denims, jerseys, knitwear, parkas, sweatshirts, tops, and windcheaters, enabling customers to conveniently view and purchase those goods by mail order or by means of telecommunications; the bringing together, for the benefit of others a variety of goods, namely soaps, cosmetics, perfumery, essential oils, eau de parfum, eau de toilette, cologne, fragrances and fragrance products for personal use, massage oils, hair lotions, dentifrices, cosmetic preparations for skin care, skin care cosmetics, skin care preparations, astringents for cosmetic purposes, preparations for the bath and shower, shower gel, bath gels, scented body lotions and creams, scented moisturizing skin cream, moisturisers, body lotions and creams, moisturising creams, scented skin soap, body oil, face, lip and cheek make-up, face powder, face glitter, lipstick, lip gloss, non-medicated lip balm, lip pencils, perfumed shimmer sticks, eye shadow, eye pencils, mascara, eye make-up, eyeliners, eye creams, eye gels, eye balms, highlighter, masks, cleansers, toners, clarifiers, exfoliators, foundation make-up, blusher, compacts, make-up remover, fragrance sachets, room fragrances, beauty care preparations, beauty care products, beauty creams, beauty tonics for application to the body, beauty tonics for application to the face, non-medicated beauty preparations, non-medicated skin care beauty products, skin care products for personal use, namely, face, eye and lip moisturisers, face and skin creams, lotions and serums, anti-aging treatments, foundation for the face, hair care products, shampoo, hair conditioners, hair gel and hair spray, nail care preparations, nail polish, nail strengtheners and nail polish remover, shaving cream, shaving gel, after-shave preparations, after-shave lotion, depilatory preparations, personal deodorant, antiperspirants, potpourri, sun tanning preparations, cosmetic preparations for skin tanning, artificial tanning preparations, jewellery and imitation jewellery, precious stones, watches and clocks, wrist watch bands, tie clips, cuff links, key rings of precious metal, watch straps, tie pins, catalogues, calendars, printed matter, printed publications, magazines, pamphlets, stationery, posters, transfers, decalcomanias, diaries, pencil cases, pencils, pens, erasers, notebooks, paperweights, staplers, writing paper, envelopes, albums, binders, packaging, files, fountain pens, hat boxes of cardboard, holders for cheque books, mats for beer glasses, coasters of paper, greeting cards, napkins of paper, newsletters, note books, packing paper, writing pads, passport holders, pictures, photographs, stands for pens and pencils, tissues of paper for removing make-up, artists materials, wrapping paper, bags of paper or plastic for packaging, boxes of paper or card or plastic for packaging, leather and imitation leather, bags, belts, cases, trunks and travelling bags, satchels, pouches, rucksacks, shopping bags, beach bags, handbags, briefcases, wallets, key cases, credit card cases, purses, umbrellas, parasols, walking sticks, back packs, hat boxes, animal skins, articles of clothing, lingerie, bras, pants, thongs, stockings, tights, suspender belts, camisoles, dressing gowns, negligees, corsets, night dresses, sleep shirts, sarongs, shoulder wraps, shorts, leggings, footwear, headgear, belts, trousers, shorts, jeans, wristbands, headbands, hats, gloves, jackets, coats, jumpers, shirts, t-shirts, sweaters, vests, trousers, skirts, waistcoats, waterproof clothing, bathing costumes, pyjamas, undergarments, scarves, socks, suits, dresses, blouses, sun visors, anoraks, articles of clothing for leisurewear, articles of clothing for casualwear, articles of clothing for sportswear, articles of outer clothing, articles of weatherproof clothing, blazers, denims, jerseys, knitwear, parkas, sweatshirts, tops, and windcheaters, enabling customers to conveniently view and purchase those goods; retail services connected with the sale of soaps, cosmetics, perfumery, essential oils, eau de parfum, eau de toilette, cologne, fragrances and fragrance products for personal use, massage oils, hair lotions, dentifrices, cosmetic preparations for skin care, skin care cosmetics, skin care preparations, astringents for cosmetic purposes, preparations for the bath and shower, shower gel, bath gels, scented body lotions and creams, scented moisturizing skin cream, moisturisers, body lotions and creams, moisturising creams, scented skin soap, body oil, face, lip and cheek make-up, face powder, face glitter, lipstick, lip gloss, non-medicated lip balm, lip pencils, perfumed shimmer sticks, eye shadow, eye pencils, mascara, eye make-up, eyeliners, eye creams, eye gels, eye balms, highlighter, masks, cleansers, toners, clarifiers, exfoliators, foundation make-up, blusher, compacts, make-up remover, fragrance sachets, room fragrances, beauty care preparations, beauty care products, beauty creams, beauty tonics for application to the body, beauty tonics for application to the face, non-medicated beauty preparations, non-medicated skin care beauty products, skin care products for personal use, namely, face, eye and lip moisturisers, face and skin creams, lotions and serums, anti-aging treatments, foundation for the face, hair care products, shampoo, hair conditioners, hair gel and hair spray, nail care preparations, nail polish, nail strengtheners and nail polish remover, shaving cream, shaving gel, after-shave preparations, after-shave lotion, depilatory preparations, personal deodorant, antiperspirants, potpourri, sun tanning preparations, cosmetic preparations for skin tanning, artificial tanning preparations, jewellery, precious stones, watches and clocks, wrist watch bands, tie clips, cuff links, key rings of precious metal, watch straps, tie pins, catalogues, calendars, printed matter, printed publications, magazines, pamphlets, stationery, posters, transfers, decalcomanias, diaries, pencil cases, pencils, pens, erasers, notebooks, paperweights, staplers, writing paper, envelopes, albums, binders, packaging, files, fountain pens, hat boxes of cardboard, holders for cheque books, mats for beer glasses, coasters of paper, greeting cards, napkins of paper, newsletters, note books, packing paper, writing pads, passport holders, pictures, photographs, stands for pens and pencils, tissues of paper for removing make-up, artists materials, wrapping paper, bags of paper or plastic for packaging, boxes of paper or card or plastic for packaging, leather and imitation leather, bags, belts, cases, trunks and travelling bags, satchels, pouches, rucksacks, shopping bags, beach bags, handbags, briefcases, wallets, key cases, credit card cases, purses, umbrellas, parasols, walking sticks, back packs, hat boxes, animal skins, articles of clothing, lingerie, bras, pants, thongs, stockings, tights, suspender belts, camisoles, dressing gowns, negligees, corsets, night dresses, sleep shirts, sarongs, shoulder wraps, shorts, leggings, footwear, headgear, belts, trousers, shorts, jeans, wristbands, headbands, hats, gloves, jackets, coats, jumpers, shirts, t-shirts, sweaters, vests, trousers, skirts, waistcoats, waterproof clothing, bathing costumes, pyjamas, undergarments, scarves, socks, suits, dresses, blouses, sun visors, anoraks, articles of clothing for leisurewear, articles of clothing for casualwear, articles of clothing for sportswear, articles of outer clothing, articles of weatherproof clothing, blazers, denims, jerseys, knitwear, parkas, sweatshirts, tops, and windcheaters; mail order retail services connected soaps, cosmetics, perfumery, essential oils, eau de parfum, eau de toilette, cologne, fragrances and fragrance products for personal use, massage oils, hair lotions, dentifrices, cosmetic preparations for skin care, skin care cosmetics, skin care preparations, astringents for cosmetic purposes, preparations for the bath and shower, shower gel, bath gels, scented body lotions and creams, scented moisturizing skin cream, moisturisers, body lotions and creams, moisturising creams, scented skin soap, body oil, face, lip and cheek make-up, face powder, face glitter, lipstick, lip gloss, non-medicated lip balm, lip pencils, perfumed shimmer sticks, eye shadow, eye pencils, mascara, eye make-up, eyeliners, eye creams, eye gels, eye balms, highlighter, masks, cleansers, toners, clarifiers, exfoliators, foundation make-up, blusher, compacts, make-up remover, fragrance sachets, room fragrances, beauty care preparations, beauty care products, beauty creams, beauty tonics for application to the body, beauty tonics for application to the face, non-medicated beauty preparations, non-medicated skin care beauty products, skin care products for personal use, namely, face, eye and lip moisturisers, face and skin creams, lotions and serums, anti-aging treatments, foundation for the face, hair care products, shampoo, hair conditioners, hair gel and hair spray, nail care preparations, nail polish, nail strengtheners and nail polish remover, shaving cream, shaving gel, after-shave preparations, after-shave lotion, depilatory preparations, personal deodorant, antiperspirants, potpourri, sun tanning preparations, cosmetic preparations for skin tanning, artificial tanning preparations, with jewellery, precious stones, watches and clocks, wrist watch bands, tie clips, cuff links, key rings of precious metal, watch straps, tie pins, catalogues, calendars, printed matter, printed publications, magazines, pamphlets, stationery, posters, transfers, decalcomanias, diaries, pencil cases, pencils, pens, erasers, notebooks, paperweights, staplers, writing paper, envelopes, albums, binders, packaging, files, fountain pens, hat boxes of cardboard, holders for cheque books, mats for beer glasses, coasters of paper, greeting cards, napkins of paper, newsletters, note books, packing paper, writing pads, passport holders, pictures, photographs, stands for pens and pencils, tissues of paper for removing make-up, artists materials, wrapping paper, bags of paper or plastic for packaging, boxes of paper or card or plastic for packaging, leather and imitation leather, bags, belts, cases, trunks and travelling bags, satchels, pouches, rucksacks, shopping bags, beach bags, handbags, briefcases, wallets, key cases, credit card cases, purses, umbrellas, parasols, walking sticks, back packs, hat boxes, animal skins, articles of clothing, lingerie, bras, pants, thongs, stockings, tights, suspender belts, camisoles, dressing gowns, negligees, corsets, night dresses, sleep shirts, sarongs, shoulder wraps, shorts, leggings, footwear, headgear, belts, trousers, shorts, jeans, wristbands, headbands, hats, gloves, jackets, coats, jumpers, shirts, t-shirts, sweaters, vests, trousers, skirts, waistcoats, waterproof clothing, bathing costumes, pyjamas, undergarments, scarves, socks, suits, dresses, blouses, sun visors, anoraks, articles of clothing for leisurewear, articles of clothing for casualwear, articles of clothing for sportswear, articles of outer clothing, articles of weatherproof clothing, blazers, denims, jerseys, knitwear, parkas, sweatshirts, tops, and windcheaters; electronic shopping retail services connected with the sale of soaps, cosmetics, perfumery, essential oils, eau de parfum, eau de toilette, cologne, fragrances and fragrance products for personal use, massage oils, hair lotions, dentifrices, cosmetic preparations for skin care, skin care cosmetics, skin care preparations, astringents for cosmetic purposes, preparations for the bath and shower, shower gel, bath gels, scented body lotions and creams, scented moisturizing skin cream, moisturisers, body lotions and creams, moisturising creams, scented skin soap, body oil, face, lip and cheek make-up, face powder, face glitter, lipstick, lip gloss, non-medicated lip balm, lip pencils, perfumed shimmer sticks, eye shadow, eye pencils, mascara, eye make-up, eyeliners, eye creams, eye gels, eye balms, highlighter, masks, cleansers, toners, clarifiers, exfoliators, foundation make-up, blusher, compacts, make-up remover, fragrance sachets, room fragrances, beauty care preparations, beauty care products, beauty creams, beauty tonics for application to the body, beauty tonics for application to the face, non-medicated beauty preparations, non-medicated skin care beauty products, skin care products for personal use, namely, face, eye and lip moisturisers, face and skin creams, lotions and serums, anti-aging treatments, foundation for the face, hair care products, shampoo, hair conditioners, hair gel and hair spray, nail care preparations, nail polish, nail strengtheners and nail polish remover, shaving cream, shaving gel, after-shave preparations, after-shave lotion, depilatory preparations, personal deodorant, antiperspirants, potpourri, sun tanning preparations, cosmetic preparations for skin tanning, artificial tanning preparations, jewellery, precious stones, watches and clocks, wrist watch bands, tie clips, cuff links, key rings of precious metal, watch straps, tie pins, catalogues, calendars, printed matters, printed publications, magazines, pamphlets, stationery, posters, transfers, decalcomanias, diaries, pencil cases, pencils, pens, erasers, notebooks, paperweights, staplers, writing paper, envelopes, albums, binders, packaging, files, fountain pens, hat boxes of cardboard, holders for cheque books, mats for beer glasses, coasters of paper, greeting cards, napkins of paper, newsletters, note books, packing paper, writing pads, passport holders, pictures, photographs, stands for pens and pencils, tissues of paper for removing make-up, artists materials, wrapping paper, bags of paper or plastic for packaging, boxes of paper or card or plastic for packaging, leather and imitation leather, bags, belts, cases, trunks and travelling bags, satchels, pouches, rucksacks, shopping bags, beach bags, handbags, briefcases, wallets, key cases, credit card cases, purses, umbrellas, parasols, walking sticks, back packs, hat boxes, animal skins, articles of clothing, lingerie, bras, pants, thongs, stockings, tights, suspender belts, camisoles, dressing gowns, negligees, corsets, night dresses, sleep shirts, sarongs, shoulder wraps, shorts, leggings, footwear, headgear, belts, trousers, shorts, jeans, wristbands, headbands, hats, gloves, jackets, coats, jumpers, shirts, t-shirts, sweaters, vests, trousers, skirts, waistcoats, waterproof clothing, bathing costumes, pyjamas, undergarments, scarves, socks, suits, dresses, blouses, sun visors, anoraks, articles of clothing for leisurewear, articles of clothing for casualwear, articles of clothing for sportswear, articles of outer clothing, articles of weatherproof clothing, blazers, denims, jerseys, knitwear, parkas, sweatshirts, tops, and windcheaters.

Waste disposals.

Waste removal [cleaning];Waste disposal [cleaning service].

Downloadable computer software for treating and monitoring human health conditions, behaviors, and disease; downloadable computer software for collecting biometric data from patients.

Providing a web site featuring temporary use of non-downloadable software for use in treating and monitoring human health conditions, behaviors, and disease; software development in the field of healthcare; providing temporary use of non-downloadable software applications for patient behavior and symptom tracking.

Advertising services provided via the Internet; the bringing together, for the benefit of others, of a variety of goods, enabling customers to conveniently view and purchase the goods in a retail car or van showroom; the bringing together, for the benefit of others, of a variety of goods, enabling customers to conveniently view and purchase those goods from an Internet website specialising in the marketing of cars and vans and parts and accessories for cars and vans.

Motor vehicle insurance; motor vehicle leasing; motor accessories insurance; tyre insurance; motor vehicle insurance services; arranging the provision of finance for the purchase of motor vehicles; provision of finance leasing.

Advertising services provided via the Internet; the bringing together, for the benefit of others, of a variety of goods, enabling customers to conveniently view and purchase the goods in a retail car or van showroom; the bringing together, for the benefit of others, of a variety of goods, enabling customers to conveniently view and purchase those goods from an Internet website specialising in the marketing of cars and vans and parts and accessories for cars and vans.

Motor vehicle insurance; motor vehicle leasing; motor accessories insurance; tyre insurance; motor vehicle insurance services; arranging the provision of finance for the purchase of motor vehicles; provision of finance leasing.

Accounting software.

Accountancy;Cost accounting.

Online advertisements;Online marketing;Online advertising;Online ordering services;Online advertising services;Online data processing services.

Plumbing;Plumbing services.

Commercial information and sales promotion services; Presentation of goods on communication media; Organisation of promotional, advertising and customer loyalty activities; Arranging of competitions and games for advertising or business purposes; Organisation of exhibitions and events for commercial or advertising purposes; Dissemination and indexing of commercial announcements relating to the rental and booking of pleasure boats, water vehicles and equipment; Computerized file management; Collection, processing, analysis, compilation, exploitation and optimisation of commercial data; Database management services; Retail services relating to pleasure boats, and water vehicles and equipment; Auctioneering services.

Finance services, In particular online payments via a computer network; Management of payments and reimbursements for others; Financing and funding services; Insurance services and Insurance information; Payment guarantee services; Appraisal of boats and other water vehicles; Estimation of rental income.