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This excerpt taken from the WBMD 8-K filed Nov 21, 2006. Online
Marketing and Educational Services
Revenue from online marketing and educational services is
recognized upon project launch on a straight-line basis over the
remaining term of the contract. Incremental development costs
are capitalized in work in process during the development phase
and, upon project launch, amortized on a straight-line basis
over the remaining term of the contract. Marketing and other
post-launch incremental costs estimated to be incurred are
accrued and capitalized in work in process at launch, and
amortized on a straight-line basis over the remaining term of
the contract.
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