In a series of articles entitled "Beyond the Balance Sheet," FORBES has examined certain corporate characteristics that are not always quantified on the balance sheet, but, nevertheless, contribute to shareholder value. Using a technique called "Data Surface Mining" (DSM), the previously published data were further analyzed to characterize the similarities and differences between the Goods and Service Sectors; the results of these analyses are presented herein. In addition, the issues of technology management especially relevant to the Service Sector are presented. These issues are of critical importance in light of the fact that the Service Sector represents 80% (GDP and/or employment) of the United States economy and is of increasing importance in the global economy. Furthermore, technology management in the Service Sector has not has not been given great attention in the academic literature. (c) 2006 PICMET.