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Which category is NOT included in the five main categories of a Statement of Goods?

  1. Transportation

  2. Merchandise

  3. Website Development

  4. Professional Services

The correct answer is: Website Development

The five main categories of a Statement of Goods are designed to detail the various aspects and offerings related to funeral services and the associated goods. In this context, the categories typically focus on relevant elements that pertain directly to funeral service processes, such as merchandise, transportation, and professional services, which may include items like caskets, vaults, and services like embalming or preparation of the body. Website development does not fall under the typical categories listed for a Statement of Goods because it is not a tangible good or service related directly to funeral services or the preparation of the deceased. Instead, it represents a marketing or operational function that is ancillary to the core services provided. Therefore, it does not fit into the established categories that are meant to inform consumers about funeral-related goods and services directly involved in the disposition of the deceased.