Meirelles (2009) describes in his article about a service as being essentially intangible and only assessed only
when combined with other functions, that is, with other tangible productive processes and products. This
intangible nature is associated with this process, which a prior cannot be touched. In other words, the providing
of service tends to occur simultaneously with consumption. Production occurs starting the moment the service is
ordered and finishes as soon as the demand is met.