These are things I've read and heard, but you can never be 100% sure that the sources are right., if the source isn't Michael himself. An example: Jermaine said MJ's favourite colors were gold and red, Taraborrelli said in his book that it was yellow, so who are you going to believe...
GAAP, however, generally requires that these costs be expensed when incurred because it is difficult determine their future benefits and relation to future revenues (the matching principle). Unless there are large amounts of organizational expenses, they are usually expensed for GAAP and financial reporting purposes.
Today's FOR WHAT IT IS WORTH editorial. To remind you, GAAP stands for Generally Accepted Accounting Principles, or rules and regulations that CPA-Auditors must follow when they render any type of year end audit, or when they do an attestation of a Church's (or any NPO-Non Profit Organization) finances.