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 corpoartion 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 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.