SmartPros said that revenue from subscription-based products and direct sales of course material on a non-subscription basis decreased to $2.0 million from $2.05 million in last year's corresponding period. Revenue from online sales of accounting products were about $1.04 million, down from $1.08 million a year earlier. The company attributed the declines to economic conditions in the segments it serves. Results were better for the Financial Services Training division which $498,000 in the quarter, up 18 percent from $422,000 a year earlier. The company attributed this primarily to increased revenue from custom work, offset by reduced subscription-based revenues.