Bayer Corporation offers a range of accounting and internal audit services. It operates communication, tax, treasury, law and patents, and mergers and acquisitions departments. The corporation is a wholly owned subsidiary of Bayer AG, which offers a range of health care and crop protection products. The parent company maintains several manufacturing facilities and sales offices throughout the United States. Bayer AG s division, Bayer HealthCare, provides a variety of animal and human health care products. The parent company operates a division, Bayer MaterialScience, which is one of the leading manufacturers of polymers and plastics that serves the automotive, construction, electronic, sports and packaging industries in the world. In addition, Bayer AG maintains a division, Bayer CropScience, which offers seeds and crop protection, pest control and plant biotechnology products.