KROGER CO | 2013 | FY | 3


Advertising Costs

 

The Company’s advertising costs are recognized in the periods the related expenses are incurred and are included in the “Merchandise costs” line item of the Consolidated Statements of Operations.  The Company’s pre-tax advertising costs totaled $587 in 2013, $553 in 2012 and $532 in 2011.  The Company does not record vendor allowances for co-operative advertising as a reduction of advertising expense.