Google's sales and marketing expense category consists of the following items (from their 10K) - some (perhaps most) of it is actually stock comp for sales & ma

Google's sales and marketing expense category consists of the following items (from their 10K) - some (perhaps most) of it is actually stock comp for sales & marketing employees. • Labor and facilities-related costs for our personnel engaged in sales and marketing, sales support, and certain customer service functions; • Advertising and promotional expenditures related to our products and services; and • Stock-based compensation expense for our employees engaged in sales, sales support, and certain customer service functions.