The term "expenditure" includes a payment, contribution, subscription, distribution, loan, advance, deposit, or gift of money or anything of value.  It includes a contract, promise or agreement, whether or not legally enforceable, to make an expenditure.  "Expenditure" also includes a promise to pay, a payment or a transfer of anything of value in exchange for goods, services, property, facilities, or anything of value for the purpose of assisting, benefiting, or honoring any public official or candidate, or assisting in furthering or opposing any election campaign.  Agreements to make expenditures, contracts, and promises to pay are reported as estimated obligations until actual payment is made.

An expenditure must be authorized by the candidate or other person authorized to make expenditures and named on the C-1 before the money is spent. 

All campaign-related expenditures made by the candidate or the candidate's committee (including any filing fee) must be reported.  Campaign volunteers may each spend as much as $50 of their own funds for unreportable incidental expenses.  However, if the campaign reimburses volunteers for expenses, a reportable expenditure has been made.  When reimbursing someone, be sure to collect the receipt to keep with the campaign records.

Transfers between campaign bank accounts (from checking to savings, for example) are not considered expenditures, nor are purchases of bonds or certificates of deposit.  Notify PDC in writing if you invest campaign funds.