How do you book cost of revenue on your taxes (1065 return)?

[mvnh1976]

I am doing the taxes for an Engineering Firm.  They do not have a COGS per say but do have the Cost of Revenue.  How do I report this on the 1065?  I have never completed one before

[George4Tacks · Accepted solution]

You can simply treat as COGS, although many of the items may simply go to Expense. 

Discuss with the client whether they are a specified service trade or business, i.e. "any trade or business where the principal asset is the reputation or skill of one or more of its employees."