USA Advertising Agency / Media Buying: What Category?

Aug 17, 2019
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United States

I run a compliance advertising agency that purchases newspaper print ads (classified job ads) on behalf of clients.

1. They pay me the amount of the ad + a fee.

2. I then buy the ad for them from the newspaper using our company debit card and obtain a receipt.

My question is, after I buy the ad, and need to classify the expense category, what category do I select?

I don't think it falls under Advertising & Marketing because we aren't advertising or marketing for ourselves.

Does this fall under "Cost Of Goods Sold"?


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