Are mailing lists treated as prepaid or period expenses?

ANSWER

The BIDaWIZ Team's Answer:

It's likely a period expense as the cost can be directly allocated to a specific period. The rules state that if the entire use to which a cost can be put is consumed in the current accounting period (such as rent or utilities) it is probably a period cost, whereas if its use is linked to a product or is spread over multiple periods, it is probably not a period cost.