Advertising and Promotional Expense
The company expenses advertising and promotional costs as incurred. Cooperative advertising reimbursements from vendors are recorded net of advertising and promotional expense in the period in which the related advertising and promotional expense is incurred. Advertising and promotional expense, which includes media, agency and promotional expense, was $1,294 million, $1,339 million and $1,373 million in 2013, 2012 and 2011, respectively, and is recorded in SG&A expense in the Consolidated Statement of Earnings.