Hi again everyone, I have another question sort of similar to another I posted a short while ago, but I *think* this one may be sufficiently different to warrant its own thread.
My client releases music on his record label and pays a freelance artist (usually the same artist) to create artwork to go with each release. I guess this could be considered a marketing expense, but really the artwork is part and parcel of the 'product' (a digital download of an album or EP). My thinking is that marketing expense would refer to expenses incurred in promoting said product. If the artist was to create a piece of art specifically for the Facebook page of the record label, for example, I'm guessing *that* would be classed as a marketing expense. A Google search throws up the guidance that CoGS is for "direct costs incurred to create the products a company offers", and I note that CoGS can apply to packaging. So I'm leaning towards CoGS, but wanted to seek confirmation.
Once again, many thanks in advance for any guidance you can offer.
