Section 21-10-9 - Accounting issues in statements of contributions and expenditures(a) Statements of contributions and expenditures required by section 97-3, HRS, and these rules shall report expenditures during the relevant reporting period on an accrual basis.(b) Where an entity pays a flat fee on a periodic basis for the purpose of lobbying the state legislature, the entity may report regular-session lobbying activities either by: (1) Reporting forty per cent of the total expected annual expenditures as having been spent in the January-February period, forty per cent of the total expected annual expenditures as having been spent in the March-April period, and twenty per cent of the total expected annual expenditures as having been spent in the May-December period; or(2) Calculating the amount of work performed in the relevant reporting period in proportion to the entire amount of work expected to be performed on an annual basis and reporting that proportion of the annual expenditure on the relevant reporting statement.(c) Where an entity makes a lump sum expenditure for both lobbying and non-lobbying activities, the entity shall report either the entire lump sum expenditure or the pro rata share expended for the purpose of lobbying,[Eff 11/28/2020] (Auth: HRS §§ 84-3l(a)(5), 97-6(a)(5)) (Imp: HRS §§ 97-1, 97-2, 97-3, 97-6)