Presents a response by A. Rashad Abdel-Khalik to an article commenting on his article "Advertising Effectiveness and Accounting Policy," previously published in the October 1975 issue of "The Accounting Review." Discussion on the topic of whether advertising costs should be capitalized or expensed when incurred; Concern about the relevance of an industry-wide regression estimate to individual firms and products within an industry; Concern about the sufficiency of regression models in providing a basis for the allocation of advertising expenditures over time; Reason for not using less aggregated data; Cost of experimental models.