Melbourne's central business district is home to the business Cuppa Tea. This business is owned by Earl Grey Ltd and this business is a multinational company. Cuppa tea has a decentralised business structure with the following departments, reception, production, sales and marketing, finance and IT and human resources. Cuppa Tea has available for the staff to use in the workplace a pool, cafe and a chillout room with televisions and gaming consoles.

The following expenses are routinely incurred by Cuppa Tea as part of their operations:

Chief Executive Officer's salary Cleaning and maintenance costs Electricity costs Depreciation on chillout room equipment Advertising Food and drink costs Depreciation on cafe equipment

From the perspective of Earl Grey Ltd, advertising specifically for Cuppa Tea is best described as a(n):