In the US this is incorrect, it&#x27;s classified as barter income: <a href="http:&#x2F;&#x2F;www.irs.gov&#x2F;taxtopics&#x2F;tc420.html" rel="nofollow">http:&#x2F;&#x2F;www.irs.gov&#x2F;taxtopics&#x2F;tc420.html</a><p>&quot;An example of bartering is a plumber exchanging plumbing services for the dental services of a dentist. You must include in gross income in the year of receipt the fair market value of goods or services received from bartering.&quot;