A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07.2(a),(b),(c),(d))
-URI http://asc.fasb.org/extlink&oid=116637345&loc=SL114874292-224272

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 946
-SubTopic 220
-Section 45
-Paragraph 3
-Subparagraph (k)
-URI http://asc.fasb.org/extlink&oid=118262090&loc=SL114874205-224268