Which of the following is the best rationale for the recommended method of accounting for advertising cost?

A) It is difficult to measure the benefit.
B) Advertising is very expensive.
C) GAAP provides no guidance for making this decision.
D) The marketing manager is in the best position to determine in which year the advertising expense should be recognized.

Advertising Cost

Expenses incurred to promote products or services to potential consumers through various media channels.

GAAP

A body of established accounting conventions and criteria for the preparation of financial reports.

Marketing Manager

A professional responsible for developing, implementing, and executing strategic marketing plans for an entire organization or lines of business and brands within an organization to attract potential customers and retain existing ones.