The Beijing Games are catnip to marketers. By now it has become a truism that China's economy is red hot and boasts 1.3 billion consumers. Johnson Johnson, never an Olympic sponsor before, has climbed on board as a partner in the 2008 Games. "Durant would bring Under Armour credibility where they don't have it, but if you are trying to do a cost justification on it, it doesn't make sense," says SportsOneSource analyst Matt Powell. Nike typically spends 12% 13% on "demand creation" which is code for endorsement payouts, according to Powell (cost of goods sold represented another 55% for Nike and 51% for Under Armour in their most recent fiscal years). Based on the 12% 13% formula, 2013 www.solejump.cn was the first year that Nike came close to breaking even www.jumpsize.cn on Durant's contract.