The Spirit of the Laws (French: De l'esprit des lois, originally spelled De l'esprit des loix; also sometimes translated The Spirit of Laws) is a treatise on political theory, as well as a pioneering work in comparative law, published in 1748 by Charles de Secondat, Baron de Montesquieu.
If Katina's job is to provide company employees with information about health insurance then she is producing a "service", since what she if offering is intangible.
