Federal elections. Part100:Scope and definitions (52 U.S.C. 30101). SubpartD:Definition of expenditure (52 U.S.C. 30101(9)). Section100.112:Contracts, promises, and agreements to make expenditures.
A written contract, including a media contract, promise, or agreement to make an expenditure is an expenditure as of the date such contract, promise or obligation is made.