Chapter 6 — Industry-Specific Topics 6.1 Consumer 6.1.1 Retail, Wholesale, and Distribution 6.1.2 Transportation, Hospitality, and Services 6.2 Energy, Resources, and Industrials 6.2.1 Oil, Gas, and Chemicals 6.2.2 Power, Utilities, and Renewables 6.3 Financial Services 6.3.1 Banking and Capital Markets 6.3.2 Investment Management 6.3.3 Real Estate 6.4 Life Sciences 6.4.1 Revenue Recognition 6.4.2 Research and Development 6.4.3 Business Combinations 6.4.4 Non-GAAP Measures 6.4.5 Results of Operations 6.4.6 Other Disclosure Considerations 6.5 Technology, Media, and Telecommunications 6.5.1 Technology 6.5.2 Telecommunications