There is no definitive answer to this question, as it depends on how your business classifies and records expenses. However, marketing is typically considered an operational expense, which means it would fall under the category of 'operating expenses' on your income statement.
Operating expenses are those that are incurred in the day-to-day running of your business, as opposed to capital expenses, which are one-time costs associated with major investments or purchases. Marketing expenses can include anything from advertising and market research to salaries for your marketing team.
While there is no wrong answer, it's important to be consistent in how you classify expenses so that you can accurately track and report on your spending. If you have any questions, you should consult with your accountant or financial advisor.