These back office support services are mainly offered to small and medium size enterprises abroad, primarily those in North America & Europe. These are designed to enable such enterprises to leverage the India advantages in terms of the relatively low-cost, highly skilled labor pool. The services offered are largely agnostic to the type of industry or business that the client enterprise is in. The focus in providing these services is to set up operations for the client in India either on a Build-Operate basis or on a Build-Operate-Transfer basis.