There is a specific schedule for unpaid expenditures called "Schedule E - Unpaid Expenditures." Unpaid expenditures must be reported in Schedule E until payment is made in full or the debt is forgiven.  Forgiven debts are considered non-monetary contributions subject to the candidate’s contribution limit.  For each unpaid expenditure that is forgiven on Schedule E, you must enter an off-setting contribution for the same amount on "Schedule A - Contributions."  Unpaid expenditures and paid unpaid expenditures are reported on Schedule E and never on "Schedule B - Expenditures Made."