It's service

The L-1B non-immigrant classification allows a U.S. employer to transfer a qualifying employee with specialized knowledge from an affiliated foreign organization to a U.S. office. It may also allow a foreign organization without an existing U.S. office to transfer a specialized knowledge employee to the United States to assist in establishing the new office. A central issue in an L-1B petition is whether the beneficiary possesses specialized knowledge relating to the petitioning organization and whether the beneficiary’s prior experience qualifies them to perform the intended services in the United States.
 
Our experts provide a customized L-1B Specialized Knowledge Expert Opinion by reviewing the beneficiary’s prior and proposed duties, professional experience, training, knowledge of the organization’s products, services, systems, processes, procedures, or other business interests, and the relationship between the foreign and U.S. operations. The expert provides an independent professional analysis identifying the beneficiary’s specialized knowledge, explaining why the knowledge is specialized, how it was developed through the beneficiary’s prior education, training, and employment, and why that knowledge qualifies the beneficiary to perform the intended services in the United States.