Marketing Campaigns that include some revenue

[shoresm]

As part of our brand awareness activities we will enter into "marketing campaigns" where we pay a guaranteed amount to an influencer and will co-brand one of our products, or we will sell our product for a tremendous discount. The intent is to break even or run the campaign at a slight loss, but to gain awareness (IG posting, FB posts, email addresses, etc). We will then market to those new followers.

My question is....can I net the entire campaign and charge the net impact to the Marketing line. I am contemplating netting sales/cogs/promotional costs/influencer payments and charging the net to Marketing. Does this follow GAAP and if so, how should I position my "Accounting Policy" write up on this?

Best