Briefly identify the clients and discuss how the clients would benefit from the following services: CPA WebTrust, CPA SysTrust, risk assessment services, performance measurement services, and ElderCare services. Use the following format. 
Definitions:
Period Cost
Expenses that are not directly tied to the production of goods or services and are expensed in the period they are incurred.
Target Net Income
The desired profit a company aims to achieve for a period, used in budgeting and planning processes.
Required Sales
The amount of sales needed to achieve a specific financial goal, such as breaking even or reaching a profit target.
Contribution Margin Ratio
The percentage of each sales dollar remaining after variable costs are subtracted, available to cover fixed costs and provide profit.
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