naics code 523130. Hei N Low Tap located in Winona, MN 55987 operates in SIC Code 6221 and NAICS Code 523130. naics code 523130

 
Hei N Low Tap located in Winona, MN 55987 operates in SIC Code 6221 and NAICS Code 523130naics code 523130  What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works

The Standard Industrial Classification (SIC) was originally developed in the 1930’s to classify establishments by the type of activity in which they are primarily engaged and to promote the comparability of establishment data describing various facets of the U. 523130: Commodity Contracts Dealing : 3,027: 523140: Commodity Contracts Brokerage : 750: 5232: Securities and Commodity Exchanges : 400: 523210: Securities and Commodity Exchanges: 400:. Risk Management Group located in Amarillo, TX 79106 operates in SIC Code 6221 and NAICS Code 523130. Gary Paul Vogt And Co located in Newtown Square, PA 19073 operates in SIC Code 6221 and NAICS Code 523130. , investors who buy or sell for their own account) in buying or selling spot or futures commodity contracts or options, such as precious metals, foreign currency, oil, or agricultural products, generally on a spread basis. Mcmeekin Cotton, LLC located in Spartanburg, SC 29302 operates in SIC Code 6221 and NAICS Code 523130. Business Overview "Back Bay Energy Corp" of Mission Viejo, CA 92691 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. fxplusone. NAICS Code 522320 - Financial Transactions Processing, Reserve, and Clearinghouse Activities is a final level code of the “ Finance and Insurance ” Sector. What is Fountain Capital Inc. SIC Codes SIC Code. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Menu Close SIC Codes. SIC Codes SIC Code Lookup / Directory What is a SIC Code? History of SIC Codes Structure of SIC Codes Extended SIC Codes SIC Code FAQ. SIC Codes SIC Code. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. 441227: Motorcycle, ATV, and All Other Motor Vehicle Dealers. November 17, 2014 November 3, 2014 by Mitchell Feldman. Email Phone Find More Contacts. 5231 - Securities and commodity contracts intermediation and brokerage. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions. R M Trading, LLC located in Oklahoma City, OK 73112 operates in SIC Code 6221 and NAICS Code 523130. Primary activities performed by establishments in this industry are providing financial planning advice and investment counseling to meet. 9, Standard Industrial Classification of Enterprises; Notice. Code Conversions. e. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Menu Close SIC Codes. Code Conversions. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). NAICS Code 522320 - Financial Transactions Processing, Reserve, and Clearinghouse Activities is a final level code of the “ Finance and Insurance ” Sector. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Answer: The East Foundation's NAICS: 523130. Code Conversions. Menu Close SIC Codes. NAICS 523130: NAICS Code for Commodity Contracts Dealing. This is 523130 in NAICS 2017 Codes, the information including code, title, description, index, cross references etc. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Delta Equity Services located in Wellington, FL 33414 operates in SIC Code 6221 and NAICS Code 523130. SIC Codes SIC Code. Roy E Abbott Futures Inc located in Minneapolis, MN 55402 operates in SIC Code 6221 and NAICS Code 523130. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Business Overview "Albus Commodities, LLC" of Hawthorne, NY 10532 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. Code Conversions. Code Conversions. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. S. SIC Codes SIC Code. Business Overview. SIC Codes SIC Code. 396 Avotus Ameritrade located in Roseville, CA 95661 operates in SIC Code 6221 and NAICS Code 523130. Equal Employment Opportunity CommissionChicago Financial Enterprises Inc located in Harvey, IL 60426 operates in SIC Code 6099 and NAICS Code 523130. exporters; (2) lending funds to foreign buyers of U. North American Industry Classification System (NAICS) Canada 2012 Introduction. SIC Codes SIC Code. 523130: Commodity Contracts Dealing : 3,027:. C S Trading located in Daytona Beach, FL 32119 operates in SIC Code 6221 and NAICS Code 523130. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. New World Management Corp located in North Miami Beach, FL 33160 operates in SIC Code 6221 and NAICS Code 523130. Menu Close SIC Codes. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Adm Investors Service Inc is a medium-sized business with medium revenue, that is well-established in its industry. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. North Ave Currency Exchange located in Chicago, IL 60639 operates in SIC Code 6099 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. 1 Gram Gold Bar located in Clearwater, FL 33756 operates in SIC Code 6221 and NAICS Code 523130. In very brief summary, industries affected by the new changes include a wide variety of mining operations, many retailers and distributers, various manufacturers, publishers, wholesale trade. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. e. Landmark Power Exchange Inc located in Houston, TX 77046 operates in SIC Code 6221 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions. Menu Close SIC Codes. Crypto Corp is a small-sized business with low revenue, that is new in its industry. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Menu Close SIC Codes. North West Commodities Inc located in North Plains, OR 97133 operates in SIC Code 6221 and NAICS Code 523130. Principal. S. NAICS Codes • Everything NAICS • NAICS Code Search • NAICS Code FAQ • NAICS to SIC Crosswalk • NAICS Code Appends • High Risk NAICS Code. Neauman Coleman And Co, LLC located in Cordova, TN 38018 operates in SIC Code 6221 and NAICS Code 523130. Norbert Schlenker. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. No Companies Listed in 523920. NAICS Code 523130: Acting as principals in buying or selling spot or futures commodity contracts or options, such as kostbar metals, foreign. Securities trading (i. 441222: Boat Dealers. Commodity contracts floor traders (i. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. K I S Future located in Kingfisher, OK 73750 operates in SIC Code 6221 and NAICS Code 523130. Menu Close SIC Codes. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Menu Close SIC Codes. Code Conversions. Collins Commodities located in Slayton, MN 56172 operates in SIC Code 6221 and NAICS Code 523130. Casa De Cambio Reynosa is a small-sized business with medium revenue, that is well-established in its industry. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Professional Commodities Management located in North Platte, NE 69101 operates in SIC Code 6221 and NAICS Code 523130. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. com; aol. "Swank Trading, LLC" of Winnetka, IL 60093 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. This is the proper NAICS code for an LLC doing day trading: 523910. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. I will also be trading equities. NAICS Codes 2017 NAICS code 2017 NAICS description; 212114: Surface Coal Mining. Spartan Commodities, LLC located in Clarkston, MI 48348 operates in SIC Code 6221 and NAICS Code 523130. Business Overview. 523130. SIC Codes SIC Code. 523110. NAICS 523130 Commodity Contracts Dealing Description. City: Houston. Menu Close SIC Codes. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Code Conversions. Chief Operating Officer. 52313 Commodity Contracts Dealing. Menu Close SIC Codes. Code Conversions. Louis Dreyfus Commodities located in Rock Port, MO 64482 operates in SIC Code 6221 and NAICS Code 523130. SIC Codes SIC Code. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Enter keyword or 2-6. SIC Codes SIC Code. The purpose of this task was to promote the comparability of establishment data to describe the US and Canadian Economies. Code Conversions. Code Conversions. There are 21 Activities related with ACTING that belong to NAICS Codes: 523110, 523110, 523110, 523110, 523110, 523110, 523110, 523110, 523110, 523110, 523110, 523130. Cumberland Lawrence Currency located in Harwood Heights, IL 60706 operates in SIC Code 6099 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. County: Riverside. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Menu Close SIC Codes. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Andco Investment Service located in Park Rapids, MN 56470 operates in SIC Code 6221 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Southern Wine And Spirits located in Pearl, MS 39208 operates in SIC Code 6221 and NAICS Code 523130. SIC Codes SIC Code. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. SIC Codes SIC Code. Kapital Trading LLC is a limited liability company (LLC) located at 141 W Jackson Blvd Ste 1404 in Chicago, Illinois that received a Coronavirus-related PPP loan from the SBA of $103,382. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Code Conversions. SIC Codes SIC Code. Code Conversions. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). SIC Codes SIC Code. SIC Codes SIC Code. Banchero Group located in Kirkland, WA 98034 operates in SIC Code 6221 and NAICS Code 523130 Stepania And Associate, LLC located in Bellevue, WA 98009 operates in SIC Code 6221 and NAICS Code 523130. 2018-03-23. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Menu Close SIC Codes. Menu Close SIC Codes. Code Conversions. "Latin American Wines And Spirits" of Las Vegas, NV 89117 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. . Producers Trading Co located in Fort Worth, TX 76164 operates in SIC Code 6221 and NAICS Code 523130. Advantage Commodities Inc located in Pierce, NE 68767 operates in SIC Code 6221 and NAICS Code 523130. Code Conversions. SIC Codes SIC Code. SIC Codes SIC Code Lookup / Directory What is a SIC Code? History of SIC Codes Structure of SIC Codes Extended SIC Codes SIC Code FAQ. City: Lake Worth. DA Lorentzen Inc located in Barrington, IL 60010 operates in SIC Code 6221 and NAICS Code 523130. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. , acting as a principal in dealing securities to investors) 523110. Menu Close SIC Codes. Code Conversions. Check Into Cash Inc. Vallentine Cotton Co, LLC is a small-sized business with medium revenue, that is well-established in its industry. PSC Crosswalk. , acting as a principal in dealing commodities to investors) 523130. 00 in March, 2021. R426 - Support- Professional: Communications. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. 52 - Finance and insurance. "Beverly Hills Commodities" of North Hollywood, CA 91601 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. Stephanie Zhao. Basic Commodities Inc located in Winter Park, FL 32789 operates in SIC Code 6221 and NAICS Code 523130. Robert Norrington. Menu Close SIC Codes. SIC Codes SIC Code. T And T Brokerage Co Inc located in Columbia, IL 62236 operates in SIC Code 6221 and NAICS Code 523130. Travelex Currency Services located in Spring, TX 77381 operates in SIC Code 6099 and NAICS Code 523130. SIC Codes SIC Code. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Code Conversions. Code Conversions. Booth Currency Exchange located in Homer Glen, IL 60491 operates in SIC Code 6099 and NAICS Code 523130. Business Overview "Fwa Enterprises Inc" of Bear, DE 19701 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Code Conversions. For example, Commodities Contracts Dealing (2017 NAICS: 523130) and Commodities Contracts Brokerage (2017 NAICS: 523140) have been combined to form Commodities Contracts Intermediation (2022 NAICS: 523160). Logue and Company located in Chester, NJ 07930 operates in SIC Code 6221 and NAICS Code 523130. According to the North American Industry Code System Association, the high risk NAICS codes are: 441110 : New Car Dealers. View Employees. 523920: Portfolio Management. Code Conversions. SIC Codes SIC Code. SIC Codes SIC Code. Foreign Currency Exchange located in Overland Park, KS 66204 operates in SIC Code 6099 and NAICS Code 523130. , acting as a principal in dealing securities to investors) 523110. Menu Close. Menu Close SIC Codes. Hough Cotton Co Inc located in Rayville, LA 71269 operates in SIC Code 6221 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Neuvo Partners LLP is a small-sized business with medium revenue, that is well-established in its industry. S. Code Conversions. Does something look wrong? Fix it. Su Casa De Cambio located in Santa Fe Springs, CA 90670 operates in SIC Code 6099 and NAICS Code 523130. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Code Conversions. County: Palm Beach. No Companies Listed in 523930. Code Conversions. SIC Codes SIC Code. Menu Close. SIC Codes SIC Code. Interconn Resources Inc located in Birmingham, AL 35209 operates in SIC Code 6221 and NAICS Code 523130. "Cemtech International" of Hillsboro, MO 63050 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. Enter keyword or 2-6 digit code Go 2017 NAICS Search. SIC Codes SIC Code. Freepoint Commodities located in Denver, CO 80202 operates in SIC Code 6221 and NAICS Code 523130. Sciota Trading, Ltd located in Ames, IA 50010 operates in SIC Code 6221 and NAICS Code 523130. Menu Close SIC Codes. SIC Codes SIC Code. Menu Close SIC Codes. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Menu Close SIC Codes. Menu Close SIC Codes. Glencore, Ltd is a medium-sized business with medium revenue, that is well-established in its industry. Beverly Hills Commodities is a small-sized business with low revenue, that is well-established in its industry. This industry comprises establishments primarily engaged in furnishing physical or electronic marketplaces for the purpose of facilitating the buying and selling of stocks, stock options, bonds, or commodity contracts. Code Conversions. SIC vs NAICS. Menu Close SIC Codes. Code Conversions. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Business Overview. 523110. Menu Close SIC Codes. Menu Close SIC Codes. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. For example, Commodities Contracts Dealing (2017 NAICS: 523130) and Commodities Contracts Brokerage (2017 NAICS: 523140) have been combined to form Commodities Contracts Intermediation (2022 NAICS: 523160). Menu Close SIC Codes. City: Winnetka. 52313 - Commodity contracts dealing. Code Conversions. Code Conversions. SIC Codes SIC Code. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Business Overview. 333318 - Other Commercial And Service Industry Machinery Manufacturing. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Advantage Commodities Inc located in Pierce, NE 68767 operates in SIC Code 6221 and NAICS Code 523130. 5231 - Securities and commodity contracts intermediation and brokerage. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. Code Conversions. Anyone out there familiar with this situation, or have any answers? I am thinking it is 523130, but I will not exclusively be trading commodity or currencies, so the verbiage felt too specific. Each of the topics is grouped into the NACIS Code to which they belong. Chgo Ridge Currency Exchange located in Chicago Ridge, IL 60415 operates in SIC Code 6099 and NAICS Code 523130. 523130: Commodity Contracts Dealing : 3,027: 523140: NAICS Code Description. Menu Close SIC Codes. 2018-03-23. Menu Close SIC Codes. NAICS Code. Code Conversions. Abraham Woodard. Moneygram Payment Systems Inc. SIC Codes SIC Code. This NAICS code is not included in the latest NAICS Publication. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. SIC Codes SIC Code. Anyone out there familiar with this situation, or have any answers? I am thinking it is 523130, but I will not exclusively be trading commodity or currencies, so the verbiage felt too specific. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. I believe the best NAICS code for my LLC would be 523210. 86, No. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. NAICS Code 523130 Description This industry comprises establishments primarily engaged in acting as principals (i. SIC Industry 6221 — NAICS² Industries 523130 & 523140. SIC Codes SIC Code. Cross Contracting Inc located in Scarsdale, NY 10583 operates in SIC Code 6221 and NAICS Code 523130. SIC Codes SIC Code. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. Northwoods Group, Ltd located in Minneapolis, MN 55416 operates in SIC Code 6221 and NAICS Code 523130. Adm Investors Service Inc is a medium-sized business with medium revenue, that is well-established in its industry. SIC Codes SIC Code. SIC Codes SIC Code. Introduction to NAICS. SIC Codes SIC Code. Schmale Commodities located in Meservey, IA 50457 operates in SIC Code 6221 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Currency Counting, LLC located in Aston, PA 19014 operates in SIC Code 6099 and NAICS Code 523130. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. SIC Codes SIC Code. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Menu Close. Menu Close SIC Codes. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). Menu Close SIC Codes. North American Industry Classification System (NAICS) Canada 2012 Introduction. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions. Code Conversions. Code Conversions. View Employees. SIC Codes SIC Code Lookup / Directory What is a SIC Code? History of SIC Codes Structure of SIC Codes Extended SIC Codes SIC Code FAQ. Does something look wrong? Fix it. 125. 523130: 523130: 523160: Commodity contract trading companies : 523140: 523140: 523140: NAICS Codes that fall under 5231 - Securities and Commodity Contracts Intermediation and Brokerage . Code Conversions. Commodity Contracts Dealing. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Liberty Commodities Corp located in Eden Prairie, MN 55346 operates in SIC Code 6221 and NAICS Code 523130. e. F C Stone, LLC located in New York, NY 10282 operates in SIC Code 6221 and NAICS Code 523130. SIC Codes SIC Code. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Business Overview "Beverly Hills Commodities" of North Hollywood, CA 91601 operates primarily in SIC Code 6221 - Commodity Contracts Brokers and Dealers and NAICS Code 523130 - Commodity Contracts Dealing. Atento Capital. No Companies Listed in 523930. Menu Close SIC Codes. 441222: Boat Dealers. What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions. Sciota Trading, Ltd located in Ames, IA 50010 operates in SIC Code 6221 and NAICS Code 523130. SIC Codes SIC Code. Sibley Currency Exchange located in South Holland, IL 60473 operates in SIC Code 6099 and NAICS Code 523130. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC (International). What Is a Classification System SIC vs NAICS Codes About Our Business Data How It Works. Code Conversions SIC to NAICS Code NAICS to SIC Code ISIC. The SIC covers the entire field of economic. 230 Liquor located in Paterson, NJ 07501 operates in SIC Code 6221 and NAICS Code 523130. Menu Close SIC Codes. SIC Code: 6799 | NAICS Code: 523130 | Show More. NAICS Code Description. SIC Codes SIC Code. Menu Close SIC Codes. Activities List for Commodity Contracts Dealing Industry Commodity contract. NAICS Code North American Industry. Alfa Money Exchange located in Laredo, TX 78040 operates in SIC Code 6099 and NAICS Code 523130. Malware Issue Eradicated. Foster Park Currency Exchange located in Chicago, IL 60620 operates in SIC Code 6099 and NAICS Code 523130. Code Conversions. Back Bay Energy Corp is a small-sized business with medium revenue, that is well-established in its industry. For full time trader reporting self-employed income, what would be a NAICS code? I used 523990 before, but now I am doubting if it was correct. Code Conversions. Plainview Commodities Inc located in Plainview, NE 68769 operates in SIC Code 6221 and NAICS Code 523130. Code Conversions. Code Conversions. 523130. . SIC Code: 6799 | NAICS Code: 523130 | Show More. Equal Employment Opportunity CommissionR M Trading, LLC located in Oklahoma City, OK 73112 operates in SIC Code 6221 and NAICS Code 523130. industry comprises establishments primarily engaged in providing one or more of the following: (1) working capital funds to U. e. 523130 - Commodity Contracts Dealing No Companies Listed in 523130 This industry comprises establishments primarily engaged in acting as principals (i.