CFR > Title 11 - Federal Elections > CHAPTER I—FEDERAL ELECTION COMMISSION > SUBCHAPTER A—GENERAL (parts 100 to 116) > PART 100—SCOPE AND DEFINITIONS (2 U.S.C. 431) > SUBPART D—Definition of Expenditure (2 U.S.C. 431(9)) (§100.110 to §100.114) > 100.112—Contracts, promises, and agreements to make expenditures.

100.112—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.