LORILLARD, INC. | 2013 | FY | 3


Advertising and marketing costs—Advertising costs are recorded as expense in the year incurred. Marketing and advertising costs that include such items as direct mail, advertising, agency fees and point of sale materials are included in selling, general and administrative expenses. Advertising expense was $84 million $54 million and $41 million for the years ended December 31, 2013, 2012, and 2011, respectively.