Advertising and Promotion
Global net expenses for advertising, merchandising, sampling, promotion and product development costs were $2,798.0 million, $2,655.7 million and $2,345.8 million in fiscal 2013, 2012 and 2011, respectively, and are expensed as incurred. Excluding the impact of purchase with purchase and gift with purchase promotions, advertising, merchandising, sampling and promotion expenses included in operating expenses were $2,584.2 million, $2,458.9 million and $2,160.7 million in fiscal 2013, 2012 and 2011, respectively.