Fresh From The Cupboard, page-979

In terms of numbers in the accounts, accounting ledger itemisation doesn’t reflect how the lay person would itemise expenses. Clearly they are marketing offtake to potential customers. The fact that there is zero in a column in the accounts doesn’t contradict this. There is probably a very good reason why it’s that way. The accounts only need to be an accurate reflection of what the accounting standards require to be the case. The company accountants have the choice (for various financial reasons) as to how the account for certain things in order to best serve the company. An example of this sort of thing which many would surely be aware of in involvement in various listed companies is the itemisation of various expenses before and after a project goes into operation in order to maximise depreciation and tax deductions.