$ARIO AmeriResource Technologies, Inc. conducts its business as a holding Company in a structure that includes several wholly owned and majority owned subsidiaries, which are involved in software development for the fast-food and full service restaurant industry, and as a commercial liquidator for some of the nation's top retailers for their excess inventory, overstocks, and returned merchandise selling the products on eBay. The Company's subsidiaries as of December 31, 2007, include, RoboServer Systems Corp. (RBSY), Self-Serve Technologies, Inc. (SSTI), Net2Auction Corporation (NAC), AuctionWagon Inc. (AWI), Auction Boulevard (AB), BizAuctions, Inc. (BZCN) and, BizAuctions Corp. (BAC), Business Auctions, Inc. (BSAI) and VoIPCOM USA Inc., (VCMU). As of December 31, 2007, the Company owned 100% of Net2Auction Corporation, and AuctionWagon Inc.