Appendix III


EXPENDITURE CATEGORIES


Here is a list of expenditure codes used by the Washington Public Disclosure Commission and printed on the back of each page of the state's expenditure report forms. Disclosure agencies should adopt codes based on the experience in their jurisdictions.

WASHINGTON PUBLIC DISCLOSURE COMMISSION EXPENDITURE CODE DEFINITIONS AND USES:

Code
 Expenditure
 Category Definition
C Monetary, in-kind, earmarked contributions Contributions the campaign can legally make to other campaigns. In the description column, the filer is directed to specify who benefited and, if in-kind, what was purchased.
I Independent Expenditures Those expenditures that benefit other candidates or committees, but are made independently of them. The filer is directed to fully describe the purpose.
L Campaign Literature Expenditures made for the preparation and production of campaign literature and printed solicitations, including expenditures for mailing lists, design, photography, copy, layout, printing, and reproduction.
B Broadcast Advertising Expenditures associated with the production and purchase of radio and television advertising.
N Newspaper and Periodical Advertising Expenditures associated with the production and purchase of advertising in newspapers, periodicals, and other publications.
O Other Advertising Expenditures associated with the production and purchase of advertising on billboards, yard signs and campaign paraphernalia such as buttons, bumper stickers, T-shirts, etc.
V Voter Signature Gathering Expenditures made directly or indirectly to compensate a person or entity for soliciting or procuring signatures on a statewide initiative or referendum petition. Filers are directed to attach itemization of each such payment.
P Postage Expenditures for stamps, postage, United Parcel Service, Federal Express, and direct mail services.
F Fundraising Events Expenditures associated with holding a fundraiser, including payments to restaurants, hotels and caterers, other food and refreshment vendors, entertainers, and speakers. Filers are directed to use an "L" for expenditures for printed matter produced in connection with fundraising events.
S Surveys and Polls Expenditures associated with designing or producing polls, reports on election trends, voter surveys, telemarketing, telephone banks, GOTV drives, etc.
T Travel, Accommodations, Meals Expenditures associated with travel. If vendor has been paid directly, filers are to identify the traveler in the description column. If travel payment was made to credit card company or traveler (for out-of-pocket expenses), filers are directed to itemize expenses on a separate sheet.
M Management and Consultant Services Salaries, fees, and commissions paid to campaign management companies and contract consultants, including law firms, whether the person is retained or formally employed by the campaign (for tax withholding purposes).
W Wages, Salaries and Benefits Expenditures associated with hiring campaign employees and other freelance workers who provide miscellaneous services other than campaign management or consulting.
G General Operation and Overhead General campaign operating expenses and overhead, including filing fees, miscellaneous campaign expenses, headquarters rental, utilities, and purchase or rental of office equipment and furniture for the campaign.