Revenue Recognition - Change in GL Account type for Cost of Goods Sold

A customer wants to change the expense account used during revenue recognition run from Expenses - Services (Internal) to Cost of Goods Sold. To make this change, the GL Account type of the Cost of Goods Sold needs to change from Cost fo Sales to Allocated Costs.

Is this the right way of doing it? Would this not affect other account determinations using this GL Account? If so, what is the best way of doing this?

Thanks