Can expense data predict Sunday's winner?

Super Bowl LX returns to the Bay Area, and with 35,000+ customers spending billions on Brex, we have a front-row seat to how corporate America prepares for the big game.

Most people think the Super Bowl is a single Sunday. The expense reports tell a different story.

From room block deposits in August to a surge in travel bookings in early February, here's what the data tells us about Super Bowl spending — and which fan base might have the edge heading into Sunday.

Super Bowl spending starts in the preseason

Super Bowl-related expenses start appearing in customer memos in August, and the momentum builds every month. By January, the floodgates open. We've tracked this pattern across three Super Bowls now: LVIII (2024), LIX (2025), and the upcoming LX.

The countdown calendar, as told through memos

Here's where the money goes:

Top Super Bowl–related expense categories:

• Event expenses (tickets, hospitality, venue rentals)
• Flights
• Hotels
• Electronics/equipment
• General merchandise

And a clear pattern emerges.

August – September: Scouting

Companies scout locations, book venues, and lock in early logistics. Memos like "Site visit for Super Bowl" and "SB room block deposit" start cropping up.

October – November: Lights, camera, action

Creative campaigns kick into high gear. Marketing team, it's your time to shine. October memos include "Celebrity talent agent cash per diem" and "Airfare to Super Bowl shoot." By November, spending jumps +184%. That’s more than the prior four months combined, with "commercial shoot" and "celebrity fees" appearing in memos.

December – January: Party prep

December is almost go-time, with memos like "Hotel for Super Bowl Production." January is the final party-prep push (+240%), featuring "Superbowl HH Deco," "M-Team superbowl event," and the cryptic "Football superbowl drop delivery goodies."

Then, on the last day of January, Super Bowl spending spikes anywhere from +96% to +5,240%. (vs. all expenses, which only jump 13% to 31% that day).

The spike is nearly entirely due to last-minute Super Bowl ticket purchases at resale value. For example, one memo said, "Superbowl: 13 Tickets" with an expense cost of $87,000.

The end game: Ads

All of this game-day prep has one goal: grow the business.

With 127 million Americans expected to tune in, Super Bowl Sunday is the biggest advertising stage of the year.

In January, brands make their final push, and we see ad spend increase on every platform except Google Ads. TikTok has become a Super Bowl fixture through official activations and hashtag challenges. Companies increased TikTok ad spend 30% in the month before the Super Bowl vs 4 months prior.

Seattle vs. Boston: A tale of two fan bases

All this data made us wonder: with the Seahawks and Patriots meeting again 11 years after Super Bowl XLIX, can spending patterns predict a winner?

We compared spend data for companies headquartered in Seattle and the Boston metro area. We looked at key categories that might indicate the game readiness of each city:

Food and entertainment: Which city has been training for game-day eating and drinking all year? Who puts more sporting events on the company card, and who plans more parties?

Travel: Which city doesn't hesitate to hit the road, perhaps to Santa Clara?

Advertising and AI: Which city is locked in to win customers with maximum, AI-powered efficiency?

To keep things fair, we used spend per employee — not per company — so the results aren't skewed by customer concentration. The results reveal two very different corporate cultures preparing for the same game.

Boston vs. Seattle: The spend data that matters

Reviewing the tape

If spending is any indicator of game-day readiness, Boston has a clear edge in team spirit.

Boston spent 1,477% more on sporting events and 162% more on catering and food delivery. They also outspent Seattle by 26% on bars and nightlife and by 33% on restaurants.

The expense memos tell the story:

Boston companies:

• $5,000 on "Team dinner, dining and ping pong experience"
• $2,000 on "Team outing at Puttshack (minigolf)”
• $1,900 on "Team building event at F1 Arcade Boston"

Seattle companies:

• $1,700 on a "Lunch and Learn and Focaccia Making Class"
• $240 on "Clients bowling lessons"

Focaccia. They're making focaccia.

Boston also dominates business travel with 69% more spending year-round, and 88% more flights booked to the Bay Area in February.

Seattle scores two wins: advertising and AI. While Boston is out partying, Seattle might just steal their customers. Seattle ad spend is up 75% year-over-year versus Boston's 24% increase. And with 146% more spending on AI tools, Seattle employees might be more productive than their Boston counterparts.

Seattle is clearly in it to win it. But is efficiency enough to take home a ring?

And the winner is…

Brex Benchmark prediction: Boston to win Super Bowl LX

Based on our incredibly rigorous statistical analysis, we're calling it for the New England Patriots. But while Boston fans nurse their hangovers on Super Bowl Monday, they'd better watch their backs — Seattle will be at work, closing the deals they lined up with all that Super Bowl advertising.

The Brex Benchmark is a monthly snapshot of how 35,000+ Brex customers are spending. All data is anonymized and aggregated for privacy. For questions about methodology, email privacy@brex.com.

Disclosure: An editorial contributor to this piece was born and raised in Boston.