All types of business entities-manufacturing, merchandising, and service businesses-require cost account information systems to track their activities. Manufacturers convert purchased raw materials into finished goods by using labor, technology, and facilities. Merchandisers purchase finished good for resale. They may be retailers, who sell products to individuals for consumption, or wholesalers, who purchase goods from manufacturers and sell to retailers. For-profit service businesses, such as health clubs, accounting firms, and NHL hockey teams, sell services rather than products. Not-for-profit service agencies, such as charities, governmental agencies, and some health care facilities, provide services at little or no cost to the user.