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This excerpt taken from the DTV 10-K filed Mar 10, 2006. Advertising and Research and Development Costs We expense advertising costs primarily in "Subscriber acquisition costs" and research and development costs in "General and administrative expenses" in the Consolidated Statements of Operations as incurred. Advertising expenses, net of payments received from programming content providers for marketing support, were $199.0 million in 2005, $170.1 million in 2004 and $199.0 million in 2003. Expenditures for research and development were $16.0 million in 2005, $49.0 million in 2004 and $54.6 million in 2003. This excerpt taken from the DTV 10-K filed Mar 1, 2005. Advertising and Research and Development Costs
We expense advertising and research and development costs as incurred and include these expenses in General and administrative expenses in the Consolidated Statements of Operations. Advertising expenses, net of payments received from programming content providers for marketing support, were $170.1 million in 2004, $199.0 million in 2003 and $189.1 million in 2002. Expenditures for research and development were $49.0 million in 2004, $54.6 million in 2003 and $66.2 million in 2002.
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