SRS Labs - What kind of mistake is this?

SRS Labs reported that is was going to restate its 2004 results because of the way it treated costs associated with trade shows.

The restatement will increase sales and marketing expenses in periods when it attended trade shows, while lowering such expenses in other periods in fiscal 2004, the company said. As a result, the restatement will reduce SRS's previously reported earnings in the first two quarters, and increase earnings in the year's second half SRS reported restated earnings to break even per share, down from a previously reported 1 cent per share, for the first quarter, and to a penny per share, down from a previously reported two cents per share, in the second quarter.

Previously, SRS Labs capitalized costs associated with trade shows. I just don't understand under what circumstances justified a capitalization of trade show costs. I can't believe that there is not more to this issue than is being reported. I wonder if bonuses are involved.