Articles, prepositions, conjunctions and symbols are considered separate indexing units. Symbols are considered as spelled in full. When the word The appears as the first word of a business name, it is considered the last unit.
Articles : a, an, the
Conjunctions : and, but, or, not
Prepositions : at, in, out, on, off, by, to, with, for, of, over
Symbols : &, c, $, #, % (and, cent or cents, dollar or dollars, number or pound, percent)