This is a balancing item in the list in which it is being used.This is the value of advertising costs that have been expensed during the relevant period, other than those for sponsorship and other than those paid to:- advertising agencies- directly to radio and television stations; or- directly to newspaper organisations.Advertising expenses are the costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities of the business to the attention of consumers for the purpose of increasing sales.