diff --git a/addons/account/data/data_account_type.xml b/addons/account/data/data_account_type.xml
index 495b648e1d9..d55114a1033 100644
--- a/addons/account/data/data_account_type.xml
+++ b/addons/account/data/data_account_type.xml
@@ -72,7 +72,7 @@
           <field name="type">other</field>
         </record>
         <record model="account.account.type" id="data_account_type_direct_costs">
-          <field name="name">Direct Costs</field>
+          <field name="name">Cost of Revenue</field>
           <field name="type">other</field>
         </record>
     </data>
diff --git a/addons/account/i18n/account.pot b/addons/account/i18n/account.pot
index 6b54e806185..31b84f1653e 100644
--- a/addons/account/i18n/account.pot
+++ b/addons/account/i18n/account.pot
@@ -2571,6 +2571,12 @@ msgstr ""
 msgid "Control-Access"
 msgstr ""
 
+#. module: account
+#: model:account.account.type,name:account.data_account_type_direct_costs
+#: model:ir.ui.view,arch_db:account.view_account_form
+msgid "Cost of Revenue"
+msgstr ""
+
 #. module: account
 #: model:ir.model.fields,field_description:account.field_account_move_line_counterpart
 msgid "Counterpart"
@@ -5013,7 +5019,7 @@ msgstr ""
 
 #. module: account
 #: model:ir.ui.view,arch_db:account.view_account_form
-msgid "Less Cost of Sales"
+msgid "Minus Cost of Revenue"
 msgstr ""
 
 #. module: account
diff --git a/addons/account/views/account_view.xml b/addons/account/views/account_view.xml
index e336cc6a834..bf6c6f826a2 100644
--- a/addons/account/views/account_view.xml
+++ b/addons/account/views/account_view.xml
@@ -37,8 +37,7 @@
                                            <div class="oe_account_help">
                                                 <p class="oe_account_font_help text-center">Profit &amp; Loss</p>
                                                 <p class="oe_account_font_help oe_account_font_title">Income</p>
-                                                <p class="oe_account_font_help oe_account_font_title">Minus Cost of Sales</p>
-                                                <p class="oe_account_font_help oe_account_font_content">Direct Costs</p>
+                                                <p class="oe_account_font_help oe_account_font_title">Minus Cost of Revenue</p>
                                                 <p class="oe_account_font_help" style="color: grey;border-top: 2px solid;border-bottom: 2px solid;">GROSS PROFIT</p>
                                                 <p class="oe_account_font_help oe_account_font_title">Plus Other Income</p>
                                                 <p class="oe_account_font_help oe_account_font_title">Minus Expenses</p>
diff --git a/addons/l10n_generic_coa/data/configurable_account_chart.xml b/addons/l10n_generic_coa/data/configurable_account_chart.xml
index 6fc9fbd4e2f..c59174b4fc3 100644
--- a/addons/l10n_generic_coa/data/configurable_account_chart.xml
+++ b/addons/l10n_generic_coa/data/configurable_account_chart.xml
@@ -156,7 +156,7 @@
 
         <record id="conf_cog" model="account.account.template">
             <field name="code">210</field>
-            <field name="name">Cost of Goods Sold</field>
+            <field name="name">Cost of Revenue</field>
             <field name="user_type_id" ref="account.data_account_type_direct_costs"/>
             <field name="chart_template_id" ref="configurable_chart_template"/>
             <field name="tag_ids" eval="[(6,0,[ref('account.account_tag_operating')])]"/>
diff --git a/addons/l10n_th/account_data.xml b/addons/l10n_th/account_data.xml
index 7465aadaf6b..e1939abc979 100644
--- a/addons/l10n_th/account_data.xml
+++ b/addons/l10n_th/account_data.xml
@@ -180,7 +180,7 @@
 
 <record id="a_exp_cogs" model="account.account.template">
     <field name="code">5100</field>
-    <field name="name">Cost of goods sold</field>
+    <field name="name">Cost of Revenue</field>
     <field name="user_type_id" ref="account.data_account_type_direct_costs"/>
     <field name="chart_template_id" ref="chart"/>
 </record>