There are a few things to consider when it comes to Accrued Expenses with Support/Oppose Memos:
- Who the Support/Oppose Memo is for – this will dictate what line the transactions will appear on: Federal Candidate/Committee on Line 23, Independent Expenditure (IE) on Line 24 / Schedule E, Non-Federal and/or Carey Candidate/Committee on Line 29, 100% FEA on Line 30
- If there is an associated payment in the period or not
If there is no associated payment:
- The total amount of the (parent) Accrued Expense will appear on Schedule D
- A non-cash impact transaction with the Candidate/Committee information for Non-Independent Expenditures will appear on the corresponding line (Line 23, 29 or 30) for each Support/Oppose Memo with memo text that says “Contribution Made Details of an Unpaid Debt – See Sch. D for further information”
- A non-cash impact transaction with the Candidate/Committee information for Independent Expenditures will appear on Line 24/Schedule E with memo text that says “Details of an Unpaid Debt-See Sch D for additional information”
If there is an associated payment:
- The payment amount and any outstanding amount will be reflected on Schedule D
- The actual Accrued Expense Payment amount will pull to the appropriate line (Line 23, 24, 29 or 30 as appropriate)
- A corresponding non-cash impact transaction with the Candidate/Committee information in the full amount of the Support/Oppose Memo will also pull to the appropriate line with memo text that says “Additional Contribution Made information related to Debt Payment in the period” (or “Additional Independent Expenditure Made information related to Debt Payment in the period” for Line 24 / IEs)
