Abstract: A computer system and method for matching an item sold, such as a product or service, with an advertisement, brochure, coupon, or other marketing piece, collectively called “collateral.” The method allows a computer system to be used to match a piece of collateral with an item according to the preferences of a party who has a vested interest in seeing the collateral placed with a certain item. The result is that the collateral will not be placed with the sold item at random, and instead will be placed in shipping containers with the item in a targeted manner. The invention is also a computer system whereby the method can be implemented.