Advertising: Staples expenses the costs of producing an advertisement the first time the advertising takes place, except for the cost of direct response advertising, primarily catalog production costs, which are capitalized and amortized over their expected period of future benefits (i.e., the life of the catalog). Direct catalog production costs included in prepaid and other assets totaled $14.3 million and $19.5 million at February 1, 2014 and February 2, 2013, respectively. The cost of communicating an advertisement is expensed when the communication occurs.
