According to Judge Kessler (2012), “the evidence is clear and convincing and beyond any reasonable doubt that defendants have marketed to young people twenty-one and under while consistently, publicly, and falsely denying they do so.” The tobacco companies claim that they have stopped intentionally marketing to kids and targeting youth in their research or promotional efforts, but they continue to advertise tobacco in ways that reach vulnerable underage populations (TFK, 2012). For example, tobacco companies continue to advertise heavily at retail outlets near schools and playgrounds, with large ads and signs clearly visible from outside the stores. In 2012, tobacco companies spent nearly ninety-six percent ($9.2 Billion) of their total advertising and promotion expenditures on strategies that facilitated retail sales, such as price discounts, point-of-sale advertising, coupons, and payments to ensure prime retail space (TFK,