How should the cost of acquiring or developing website content (commissioned articles written by subject matter experts) be accounted for?

How should a company with an Internet website account for the fees it pays to writers (subject matter experts) to write articles that will appear on the company's website? Where in the financial statements should such fees be classified? What references from GAAP can be cited? How are various Internet media companies accounting for the costs to acquire or produce content (articles, media, videos, photos, etc.) for their websites?