In spite of the fact that many businesses have a computerized inventory tracking system in place, most businesses still must conduct semiannual or annual inventory counts for tax and inventory shrinkage reasons. This fact creates a fantastic opportunity to capitalize by starting an inventory recording service. The business concept is very basic, and there are specialized handheld electronic recorders that enable the user to rapidly record and document inventory with a business or warehouse. One of the main marketing tools that will be available to you in terms of persuading potential clients to utilize the inventory service is simply the fact that in most cases the inventory counting can be conducted at night. Not disturbing the business or having to pay employees overtime wage rates to conduct the counts, not to mention the fact of accuracy in counting and recording methods, make this attractive to businesses.