Following is a excerpt from the Autobytel 2005 10-K page 49 referencing the purchase of purchase requests:
Cost of revenues increased by $14.2 million or 39% to $50.7 million in 2004 compared to $36.5 million in 2003. This represents 42% and 41% of total revenues in 2004 and 2003, respectively. The increase was due to a $11.2 million increase in the costs of purchase and finance request acquired from third parties, a $2.3 million increase in printing, production, and postage costs for our customer loyalty and retention program, a $0.4 million increase in data content and license fees, a $0.2 million increase in personnel and related costs, a $0.2 million increase in hosting and internet connection charges and a $0.2 million increase in the amortization of acquired technology.
Why didn't I quote the 2005 10-K in the original article? The article referenced the 2006 Q1 10-Q where this information was not disclosed. The 2006 Q1 10-Q is a stand alone document and includes the Sarbanes Oxley certification.
Full disclosure: the author has no position in ABTL.