The non-financial services sector includes economic activities, such as computer services, real estate, research and development, legal services and accounting. For European Union statistical purposes, it refers to activities covered by Sections G to I and K of the European Union's classification system (NACE) Revision 1.1. and the enterprises or parts of enterprises that carry out those activities. Based on NACE Rev. 2 it covers Sections G to J and L to N and Division 95.