Final answer:
The statement is a cooperation buffer, used to create a collaborative atmosphere between the business and its clients during a change to electronic billing.
Step-by-step explanation:
The phrase "Accounting Services is here to assist you during our transition to electronic billing" is an example of a cooperation buffer. A cooperation buffer is used in communication, particularly in business settings, to foster a collaborative atmosphere. By stating that help is available during the transition, the company is seeking to align its interests with those of the client, indicating a partnership in managing change.