This excerpt taken from the JOSB 10-K filed Apr 12, 2006.
Marketing expenses consist of advertising, display, list rental and Internet costs, but exclude catalog costs. Marketing costs are recognized as expenses the first time the marketing takes place. Marketing expense, excluding catalog costs, was approximately $18.6 million, $25.9 million and $31.1 million in fiscal 2003, 2004 and 2005, respectively. These amounts exclude catalog production costs of approximately $5.1 million, $5.9 million and $6.6 million for fiscal 2003, 2004 and 2005. Marketing and catalog costs are included in Sales and Marketing in the accompanying Consolidated Statements of Income.