BEAM INC | 2013 | FY | 3


Advertising Costs

Advertising costs include media costs, point of sale materials, and product endorsements, and are generally expensed as incurred. Advertising costs are recorded in “Advertising and marketing expense” and were $338.6 million, $335.2 million, and $302.3 million in 2013, 2012, and 2011, respectively.