A 12b-1 Fee is a promotional fee charged by a mutual fund, particularly no-load funds, aimed at covering the fund’s marketing and distribution expenses. This fee, typically about 1%, must be disclosed to investors.
Marketing costs are the expenses incurred by an organization in carrying out its marketing activities, including sales promotion costs, salespersons' salaries, advertising, and point-of-sale promotional materials, such as display stands.
Expenditures incurred for promoting and marketing interests, which are capitalized as an intangible asset (and not deductible or amortizable).
