There was a lot of fuss about advanced reader copies (ARCs) over in the Twitter-sphere recently, and whether or not a reviewer is committing theft by accepting an ARC and not providing a review.
The fact of the matter is that the publishing industry has been using ARCs for decades to create excitement and generate early reviews of a book. In short, an ARC is a MARKETING tool. Marketing tools come with hope but never a guarantee.
That said, advertising costs are a write-off*—at least here in the U.S.!
Here, and hopefully in other places, self-publishing authors function as a small business and can file expenses as such. Talk to a CPA about what you’re spending to produce and promote your work and how to complete your Schedule C. In addition to ARCs, the costs for cover designers, editors, etc. are deductible expenses.
*I’m not an accountant, just a small business owner who wants you to take care of yourself!