Final answer:
Services provided by an attorney that have not been recorded can be classified as Accrual.
Step-by-step explanation:
Services provided by an attorney that have not been recorded can be classified as Accrual. Accrual refers to an expense or revenue that has been incurred but has not yet been recorded in the books. For example, if an attorney provides a service to a client but has not yet received payment or invoiced the client, it would be considered an accrual.