How to classify the cost in service industry ?

Instead, your costs involved with providing these services are accounted for in the cost of services, also known as the cost of revenue, account. You do not have any direct materials costs. Your direct labor costs are the salaries paid to the professionals delivering the services, wages for part-time or freelance professionals and the costs of delivering the services, such as gasoline or travel time. Your indirect costs include the wages paid to your support staff and clean