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Unpaid bills and written contracts or agreements to make expenditures are considered debts. Report debts and obligations (other than loans) on Schedule D according to the following rules:

  • A debt of $500 or less is reportable as of the time the payment is made or not later than 60 days after the date the debt is incurred (the date of the transaction, not the date the bill is received), whichever comes first. The debt is disclosed on the next regularly scheduled report.
  • A debt exceeding $500 must be reported on the next report filed after the debt is incurred.

Use separate Schedule D forms for debts owed by the committee and debts owed to the committee. Label each schedule accordingly.

Regularly recurring administrative expenses, like rent and salaries, do not have to be treated as debts until payment is due.

Reporting debts owed by the committee

Use Schedule D to report:

  • The outstanding amount owed on a debt or obligation including any unpaid interest accrued on a debt; and
  • Payments made to reduce the debt.

Schedule D instructions explain what additional information is required.

Enter the Schedule D total of outstanding debts, plus the balance of loans owed by the committee (carried over from Schedule C) on Line 10 of the Summary Page. Note that payments to reduce debts must also be reported under the appropriate category of disbursement on the Detailed Summary Page (for example, Line 21(b) for a payment on a bill for an operating expenditure).

Reporting debts owed to the committee

Report a debt owed to a committee on Schedule D if the debt exceeds $500 or has been outstanding 60 days. Such debts must be continuously reported by a committee until they are extinguished. Payments on the debt are also reported on Schedule D for the reporting period in which they are received until the debt is retired. The payments must also be reported on the appropriate line number of the Detailed Summary Page and itemized on Schedule A if necessary.

Enter the Schedule D total of outstanding debts owed to a committee, plus the balance of outstanding loans carried over from Schedule C, on Line 9 of the Summary Page.