Русско-англо-русский юридический словарь

Service revenue is a line item on the income statement that accounts for all revenues from the sale of services. (Indeed)

If the seller were to sell goods to a customer on credit, then not only would it have to record the sale and related account receivable (as was the case for the sale of services), but it would also record the reduction in inventory that was sold to the customer, which then appears in the cost of goods sold expense. (AccountingTools)