Report Purchase Entry

It totally depends on the organization of your Chart of Accounts and into how much details you are allocation expenses. One company might charge it to the Marketing Department and within that department, to an account called Professional Services, Marketing Research, or simply General or Other Expenses. Smaller companies would charge it directly to one of the Overhead Expenses, without breaking it down by department.
Which ever way you treat it, it is not an "cost of sales" item and will sown up in the Profit and Loss Statement below the Gross Profit line.