You already incurred the cost when you obtained the items. Example: You print up 1500 flyers, and that is posted as Advertising expense. When you distribute them, that is not More Expense. You bought the goods that you offer for tasking; you incurred the cost when you Bought it, not because you handed it out, unless that is from your own Inventory. To show you used up your own inventory, that would be an inventory adjustment.