I suspect there’s more to reporting . . . right?

Yes. When entertaining, you need to keep track of and report how much is spent on each person present including the people you are lobbying, their family members, their staff members, other lobbyists, and anyone else who is there to lobby. For each occasion where more than $50 is spent for food and beverage provided to a state official + family members, you must report to the official how much was spent. Reporting the cost of travel and education expenses made on behalf of a state official + family members is also required. This is accomplished using the L-2 Memo report, which should also accompany contributions.