commercial activities
(1) The term “commercial activities” means activities that are conducted in a manner consistent with prevailing commercial practices and includes— (A) the acquisition, use, sale, storage and disposal of goods and services; (B) entering into employment contracts and leases and other agreements for real and personal property; (C) depositing funds into and withdrawing funds from domestic and foreign commercial business or financial institutions; (D) acquiring licenses, registrations, permits, and insurance; and (E) establishing corporations, partnerships, and other legal entities.