Similar to the Materials Sector, the Industrials Sector comprises companies that provide commercial and industrial products and services. The industrials sector is broken into three major industries: capital goods, commercial and professional services and transportation. The industrial goods sector normally declines during economic recessions, though its various sub-sectors often perform differently from one another. With some of the largest companies in the world found in this sector, businesses in the industrial goods sector make and sell machinery, equipment, and supplies that are used to produce other goods rather than sold directly to consumers.