Companies M and N are in the power$-$generation industry. One company focuses on solar power. This includes the manufacturing and selling of power systems as well as maintenance services for those systems.

The other company owns large, mostly coal$-$powered electric$-$power$-$generation plants in countries around the world. Most of its revenues result from power$-$purchase agreements with a country$$s government that buy the power generated. Some of its U$.$S$.$ assets include regulated public utilities.