11 C.F.R. § 100.112 Contracts, promises, and agreements to make expenditures.
Title 11 - Federal Elections
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.
Title 11: Federal Elections
PART 100—SCOPE AND DEFINITIONS (2 U.S.C. 431)
Subpart D—Definition of Expenditure (2 U.S.C. 431(9))
§ 100.112 Contracts, promises, and agreements to make expenditures.