WYNN RESORTS LTD | 2013 | FY | 3


Advertising Costs

The Company expenses advertising costs the first time the advertising takes place. Advertising costs incurred in development periods are included in pre-opening costs. Once a project is completed, advertising costs are primarily included in general and administrative expenses. Total advertising costs were $21.5 million, $23 million and $19.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.