What is small

What is definition of a small company? A company that can blow 120 millions trying to advertise that they are just a small company. How small is that? Is that 120 millions counted using sand particles or air molecules? No shitting me. Trying asking the company I'm working to spend 100 grands on advertising. The proposal probably get flunk out of the room.

From The Register :

Microsoft is spending $120m to persuade the world it is not a big
American company. The new advertising will be more tightly tied to
local markets and will enhance the work Microsoft is doing in education
and security.

I'm pretty sure the moolah can be put to better used, other than trying to dream pretend to be small. Why? Being small can tell the world that you have to sell your software expensive to become big?