Advertising Expenses (SF.IS.AdvertisingExp)
Advertising Expenses (SF.IS.AdvertisingExp) refers to the cost of advertising media and promotional expenses. Advertising Expenses (SF.IS.AdvertisingExp) may include outsourced advertisement expenses.
If advertising costs are reported within cost of goods sold, they are classified as Cost of Revenue (SF.IS.CostOfRevenue) in the income statement. Advertising costs full value is shown in the supplemental footnote (Advertising Expense, Supplemental (SF.Notes.IS.AdvertisingExpenseSuppl)).
Advertising Expense (SF.IS.AdvertisingExp) includes:
- Advertisement costs, Advertising development expenses, Outsourced advertising services and Travel expenses related to advertising
- Promotional expenses and Marketing expenses , if not delineated separately from advertising costs
- Advertising Expense (SF.IS.AdvertisingExp) does not include:
Advertising and promotional costs which are directly attributable to the products sold, reported within the cost of goods and services sold (classified as Cost of Revenue (SF.IS.CostOfRevenue)
- Promotional and marketing expenses, if it has been delineated separately from advertising (classified as Selling/General/Administrative Expenses (SF.IS.SGAExp)