A September 2014 study of 303 corporate end-buyers found that 62% plan to give gifts this holiday season, with most companies maintaining their spending levels compared to 2013. Popular gifts for employees include gift cards, while companies aim to express appreciation and develop relationships through gifts to customers. Spending averages are around $50 per employee and $43 per customer/prospect, with attractiveness, durability, and utility being key factors in gift selection.