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Information Systems, Technology and OccupancyInformation systems, technology and occupancy costs decreased in fiscal year 2009 primarily due tolower costs incurred for external data services, technology consulting, technology supplies, and occupancy.The lower costs resulted in part from our cost reduction efforts to defer non-business critical initiatives andto reduce expenditures for contractors and professional fees.Information systems, technology and occupancy costs increased slightly in fiscal year 2008 primarilydue to higher occupancy costs related to our existing offices as well as global expansion. This increase waspartially offset by a decrease in external data services costs and technology consulting costs.Details of capitalized information systems and technology costs, which exclude occupancy costs, areshown below.(in millions)for the fiscal years ended September 30, 2009 2008 2007Net carrying value at beginning of period ................................. $ 66.5 $ 61.6 $ 44.9Additions during period, net of disposals ................................. 30.2 32.5 42.0Amortization during period ............................................ (31.5) (27.6) (25.3)Net Carrying Value at End of Period .............................. $ 65.2 $ 66.5 $ 61.6Advertising and PromotionAdvertising and promotion expenses decreased in fiscal year 2009 primarily due to a $29.5 milliondecrease in marketing support payments to intermediaries resulting from lower product sales and assetsunder management. Also contributing to the decrease were lower advertising, sales promotions and travelexpenses primarily as a result of our global cost reduction initiatives.Advertising and promotion expenses decreased in fiscal year 2008 primarily due to a $2.5 milliondecrease in printing costs. Also contributing to the decrease were lower global media advertising andpromotion expenses.We are committed to investing in advertising and promotion in response to changing businessconditions, and to advance our products where we see continued or potential new growth opportunities. Asa result of potential changes in our strategic marketing campaigns, the level of advertising and promotionexpenditures may increase more rapidly, or decrease more slowly, than our revenues.Amortization of Deferred Sales CommissionsCertain fund share classes sold globally, including Class C and Class R shares marketed in the UnitedStates, are sold without a front-end sales charge to shareholders, although our distribution subsidiaries payan up-front commission to financial intermediaries on these sales. In addition, certain share classes, such asClass A shares sold in the United States, are sold without a front-end sales charge to shareholders whenminimum investment criteria are met, although our distribution subsidiaries pay an up-front commission tofinancial intermediaries on these sales. We defer all up-front commissions paid by our distributionsubsidiaries and amortize them over the periods in which commissions are generally recovered fromdistribution and service fee revenues and contingent sales charges received from shareholders of the fundsupon redemption of their shares. We evaluate deferred commission assets (“DCA”) for recoverability on aperiodic basis using undiscounted expected cash flows from the shares of mutual funds sold without afront-end sales charge.46