The Real Estate Operating Companies and REITs practice of Deloitte & Touche USA LLP provides a variety of services to real estate companies, including Securities and Exchange Commission (SEC) filings; tax structuring and compliance; securitization services; Association for Investment Management and Research compliance and reporting and financial attestation; and SEC accounting issues. Other services include REIT earnings and profits consulting; advice on performance measurement, process improvement and e-enablement of business processes; technology strategy, selection and implementation; customer relationship management; and audit.