Microsoft's response, sent via tweet by the company's Corporate VP of Communications Frank X. Shaw, admitted that Microsoft does engage in co-marketing. But Shaw also stated that the numbers cited by Murtazin are a "complete fiction". Murtazin responded to this allegation by hinting that his dollar figures are correct and that some of the money is spent by Microsoft funding R&D and other expenses for Windows Phone handset manufacturers.
No matter where it ends up on the balance sheet, Microsoft is paying its manufacturing partners to co-market Windows Phone, which is not a crime. If anything, it indicates a willingness on the part of the crew in Redmond to strike while the iron's hot and yes, right now Windows Phone does have some momentum from last year that it can build on.
Microsoft denies that it has a $2.6 billion co-marketing budget for Windows Phone while Murtazin claims it is hidden elsewhere on the balance sheet
source: @fxshaw, @eldarmurazin via UnwiredView