AS-2 & Matching Concept

No

deferment means to take It as Asset

show it In Other Assets in balance sheet.

then u can charge it to P&L statement in years of getting benefits of such expenses .

Now firstly there is no any scope for take such marketing expenses to Inventory

and as per AS 26 u can't consider such expenses as Intangible also

so I have only one way is to charge it to P&L In first year