when incurred. Any allowances in excess of actual costs incurred that are included in selling, general and administrative expenses are 
recorded as a reduction of cost of sales. Vendor allowances earned are as follows:Fiscal year 2014 2013 2012
Cosmetic selling expenses $140 $137 $137
Purchase price adjustments 164 143 125
Cooperative advertising and promotion 102 103 92
Other 7 6 3
Total vendor allowances $413 $389 $357
Shipping and Handling Costs
Our shipping and handling costs include payments to third-party shippers and costs to hold, move and prepare merchandise for shipment. 
These costs do not include in-bound freight to our distribution centers, which we include in the cost of our inventory. Shipping and handling 
costs of $348, $267 and $240 in 2014, 2013 and 2012 were included in selling, general and administrative expenses.