HRS §11-337
When campaign spending counts
This section says when a campaign expense is considered to happen for reporting purposes. It counts when the work or product is actually used, not just when paid. If it is used in the last three days before an election, it must go in a special late report.
courts
The statute, as written — Reporting expenditures
(a) For purposes of this part, an expenditure is deemed to be made or incurred when the services are rendered or the product is delivered. Services rendered or products delivered for use during a reporting period are deemed delivered or rendered during the period or periods of use; provided that these expenditures shall be reasonably allocated between periods in accordance with the time the services or products are actually used. (b) Any expenditure that is contracted or paid for and that is to be rendered during the last three days prior to an election shall be included in a late expenditure report as provided in section 11-338.
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