TMEP § 1402.11(a)(viii)
Generally, computer-related design and development services, such as "design and development of computer hardware and software," are classified in Class 42. It is important to remember that these services must be performed for the benefit of others. For example, if an applicant is developing its own software, it is not engaging in a recognized service. (See TMEP §§1301.01 et seq. regarding activities that do not constitute services.) The specimens must show that the applicant provides these services for other parties. Some acceptable identifications are: