A back of the company is created which has responsibility for creating and producing the products and services of the corporation. Depending on the particular industry, there may be one or more pieces to the back of a corporation. For example, in financial service companies such as Fidelity and Merrill Lynch, there may be a number of units that make up the back, each with responsibility for a different product such as checking, mutual funds, bonds, CDs, etc. In the case of computer companies, components in the back end may produce different pieces of hardware and different software programs.