Our company will engage in marketing campaigns that may include the sale of our product, the product could be a co-branded product or our regular product sold at a deep discount. The intent of these marketing campaigns is to drive brand awareness through collaborations with influencers. We may break even (net) or may even lose some money. The value to the company is the number of "eye balls" on the product through the influencers social media platforms. I would like to not run the sales and cogs through our revenue/cogs accounts and net the entire cost (offset by any GM) to our Marketing line - below GM. Can this be done in accordance with GAAP? and what is my position in my Accounting Policy document? Thank you in advance.