Services are intangible products that are simultaneously produced and consumed, such as by a doctor or accountant. Services have the nature of being intangible, heterogeneous as no two are the same, inseparable as they are produced and consumed together, and perishable as they cannot be stored. The service development process involves business strategy development, idea generation, concept development, business analysis, service development and testing often with customers or employees, market testing by offering to employees, and commercialization with post-evaluation.