Trade advertising in the industry magazines could be easily traced to the three business segments. First, we have project control over all advertising-related costs. Second, we advertise incandescent and fluorescent products separately. Third, the consumer market is reached by magazines. The real problem was how to allocate the among the channels served by each magazine. We felt that some magazines really only served one channel. For example, The Lighting Ledger served industrial suppliers and Discount Store News reached mass merchandisers. Other magazines, for example, Electrical Supplies, covered several channels, in which case we estimated the relative benefit by channel and allocated the costs accordingly