A presentation question.
Where would the costs of a direct mail campaign be shown in the P&L - as a direct cost (before the gross profit line) or with the other general marketing costs as an overhead.

Or doesn't it matter a jot and it's up to me?

Thanks for your help

I would say it's a cost of doing business.

Yeah, pretty much most costs are costs of "doing business."

It's not direct and it's not a cost of sales. I'd put it under advertising cause that's what it is. If you want to call it marketing, fine.