This excerpt taken from the TREE 10-K filed Feb 27, 2009.
Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and principally represent offline costs, including television and radio advertising, and online advertising costs, including fees paid to search engines and distribution partners. Advertising expense was $92.0 million, $172.6 million and $204.4 million for the years ended December 31, 2008, 2007 and 2006, respectively. Prepaid advertising totaled $-0- and $0.6 million at December 31, 2008 and 2007, respectively, and is included in "Prepaid and other current assets" in the accompanying consolidated balance sheets.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)
NOTE 2SIGNIFICANT ACCOUNTING POLICIES (Continued)