 This presentation of net income is prohibited by the Financial Accounting Standards Board, arbiters of GAAP (Generally Accepted Accounting Principles) in the United States.In GAAP, marketing expenses may be accrued in some situations as prepaid expenses, but only amortized in special cases.Deferred acquisition costs are typically only allowed for amortizing the acquisition costs of customers in businesses like insurance, where the amortization occurs over the well-defined duration of a contract.