I have a client who provides property maintenance. He invoices for his labour but also for materials used in his specific jobs eg nails, door hinges etc. I believe these would be categorised as disbursements and not included in his sales turnover. When it comes to his accouts where do I put this income as it isn’t technically a sale? Should there be a separate income line in the p&l or do I net the amount received off in cost of goods/direct materials?