Exhibit A
Accountants work in Billings
Billings is the largest city in Montana and the trading centre for a wide stretch of the state, so the search demand for accounting work here comes from more than the city itself. Firms in Billings range from single owner practices to multi partner offices, and the searches they compete for run from bookkeeping and payroll to tax preparation and audit support. Demand is steady through the year with clear peaks around filing dates. The searches are local: people type Billings into the query, or they search from a phone inside the city and expect a firm nearby. That is the demand available, and it is enough to support pages written for the specific services people ask for.
