I suggest you set up one Limited Liability Company with a name that reflects the general nature of your goods and services concluded with the designation "LLC". Then establish each of the separate business lines as separate cost centers within your company accounting system and run them under the main company umbrella. A cost center is a single, pricing, accounting, and billing entity within a company, organized for a business line for technical and management purposes. A cost center financial consistency template runs from long range planning through pricing, accounting, billing and reporting for the businesses it houses. Your general ledger would contain summary accounts for the main business consisting of subsidiary ledgers for each of the cost centers. Individual cost center performance could be an offset, both positives and negative among the other cost centers when totaled at the top company level.