BEST BUY CO INC | 2013 | FY | 3


Advertising Costs
 
Advertising costs, which are included in SG&A, are expensed the first time the advertisement runs. Advertising costs consist primarily of print and television advertisements as well as promotional events. Net advertising expenses were $913 million, $995 million and $862 million in fiscal 2013 (11-month), 2012 and 2011, respectively.