The ratcheting-up of negotiations between the two media giants in the last quarter is reflected in Sky spending an additional £5m on the deal, referred to as "administrative costs".
The multi-million pound costs come despite the deal having yet to be cleared of requiring further investigation from the UK regulators or a value being negotiated with BSkyB shareholders.
Culture secretary Jeremy Hunt is expected to make a decision on whether News Corp’s attempts to buy the 61% of BSkyB it does not already own needs to be referred to the Competition Commission in the coming days.
Sky's reported operating profit today was also affected by £26 million of restructuring costs attributed to Living TV, bought from Virgin Media in June.
The consolidation of the sale of airtime on Living TV contributed to BSkyB posting a 41% rise in advertising revenue to £348 million for the last nine months.