What is the term used for a record that lists charges or costs for services provided?

The correct term that refers to a record listing charges or costs for services provided is "Billing Statement." A billing statement is a summary that details the services rendered, the associated costs, and any outstanding balances or payments that have been made. It serves as an official record for both the provider and the client, helping to ensure clarity in financial transactions.

An invoice is a request for payment that specifies what services were provided, but it is typically issued before payment is made. A charge slip is often a simpler record that may not contain detailed information, while a payment ledger is more oriented towards tracking transactions and payments rather than listing charges explicitly. Thus, a billing statement is the most encompassing and accurate term for describing a record of costs for services provided.