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      Disclosing debts

Disclosing debts Unpaid bills and written contracts or agreements to make expenditures are considered debts. Debts and obligations must be reported continuously until repaid. They are reported as debts owed to or by the committee on Schedule D: a debt of $500 or less is reportable once it has been outstanding 60 days from the date incurred (the date of the transaction, not the date the bill is received)a debt exceeding $500 must be reported in the report covering the date on which the debt was incurred. Exception: regularly recurring administrative expenses such as rent, utilities and salaries are not considered to be debts until they are past due. Learn more about reporting debt
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        Debts owed by the committee
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        Debt payments
 Other debt reporting issues Estimating debtsHow to handle unpayable debtsHow to handle disputed debtsSettling debts for less than the amount owed
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          Debts owed by the committeeDebt paymentsEstimating debtsHow to handle unpayable debtsHow to handle disputed debtsSettling debts for less than the amount owed From the FEC Record Campaign debt
 Need help? Get help from the FEC by phone or email
 Legal citations Regulations 11 CFR 100.112Contracts, promises and agreements to make expenditures 11 CFR 104.3(d)Reporting debts and obligations 11 CFR 104.11Continuous reporting of debts and obligations 11 CFR Part 116Debts owed by candidates and political committees


This information is not intended to replace the law or to change its meaning, nor does this information create or confer any rights for or on any person or bind the Federal Election Commission or the public. The reader is encouraged also to consult the Federal Election Campaign Act of 1971, as amended (52 U.S.C. 30101 et seq.), Commission regulations (Title 11 of the Code of Federal Regulations), Commission advisory opinions and applicable court decisions.


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