Macy's, Inc. | 2013 | FY | 3

Department store non-direct response advertising and promotional costs are expensed either as incurred or the first time the advertising occurs. Direct response advertising and promotional costs are deferred and expensed over the period during which the sales are expected to occur, generally one to four months. Advertising and promotional costs and cooperative advertising allowances were as follows:
 
2013
 
2012
 
2011
 
(millions)
Gross advertising and promotional costs
$
1,623

 
$
1,554

 
$
1,432

Cooperative advertising allowances
457

 
431

 
372

Advertising and promotional costs, net of
cooperative advertising allowances
$
1,166

 
$
1,123

 
$
1,060

Net sales
$
27,931

 
$
27,686

 
$
26,405

Advertising and promotional costs, net of cooperative
advertising allowances, as a percent to net sales
4.2
%
 
4.1
%
 
4.0
%