B. A campaign finance report shall set forth:

1. 1. The amount of cash on hand at the beginning of the reporting period.

2. 2. Total receipts during the reporting period, including:

   1. (a) An itemized list of receipts in the following categories, including the source, amount and date of receipt, together with the total of all receipts in each category:

      1. (i) Contributions from in-state individuals whose contributions exceed $100 for that election cycle, including identification of the contributor's occupation and employer. Notwithstanding section 16-901, paragraph 29, subdivision (a), a person whose residential address is protected from public disclosure pursuant to section 16-153 is not required to disclose the person's residential address and shall instead provide an alternate mailing address.
      2. (ii) Contributions from out-of-state individuals, including identification of the contributor's occupation and employer.
      3. (iii) Contributions from candidate committees.
      4. (iv) Contributions from political action committees.
      5. (v) Contributions from political parties.
      6. (vi) Contributions from partnerships.
      7. (vii) For a political action committee or political party, contributions from corporations and limited liability companies, including identification of the corporation's or limited liability company's file number issued by the corporation commission.
      8. (viii) For a political action committee or political party, contributions from labor organizations, including identification of the labor organization's file number issued by the corporation commission.
      9. (ix) For a candidate committee, a candidate's contribution of personal monies.
      10. (x) All loans, including identification of any endorser or guarantor other than a candidate's spouse, and the contribution amount endorsed or guaranteed by each.
      11. (xi) Rebates and refunds.
      12. (xii) Interest on committee monies.
      13. (xiii) The fair market value of in-kind contributions received.
      14. (xiv) Extensions of credit that remain outstanding, including identification of the creditor and the purpose of the extension.
   2. (b) The aggregate amount of contributions from all in-state individuals whose contributions do not exceed $100 for the election cycle.

3. 3. An itemized list of all disbursements in excess of $250 during the reporting period in the following categories, including the recipient, the recipient's address, a description of the disbursement and the amount and date of the disbursement, together with the total of all disbursements in each category:

   1. (a) Disbursements for operating expenses.
   2. (b) Contributions to candidate committees.
   3. (c) Contributions to political action committees.
   4. (d) Contributions to political parties.
   5. (e) Contributions to partnerships.
   6. (f) For a political action committee or political party, contributions to corporations and limited liability companies, including identification of the corporation's or limited liability company's file number issued by the corporation commission.
   7. (g) For a political action committee or political party, contributions to labor organizations, including identification of the labor organization's file number issued by the corporation commission.
   8. (h) Repayment of loans.
   9. (i) Refunds of contributions.
   10. (j) Loans made.
   11. (k) The value of in-kind contributions provided.
   12. (l) Independent expenditures that are made to advocate the election or defeat of a candidate, including identification of the candidate, office sought by the candidate, election date, mode of advertising and distribution or publication date.
   13. (m) Expenditures to advocate the passage or defeat of a ballot measure, including identification of the ballot measure, ballot measure serial number, election date, mode of advertising and distribution or publication date.
   14. (n) Expenditures to advocate for or against the issuance of a recall election order or for the election or defeat of a candidate in a recall election, including identification of the officer to be recalled or candidate supported or opposed, mode of advertising and distribution or publication date.
   15. (o) Any other disbursements or expenditures.
4. 4. The total sum of all receipts and disbursements for the reporting period.
5. 5. A certification by the committee treasurer, issued under penalty of perjury, that the contents of the report are true and correct.

C. For the purposes of reporting under subsection B of this section:

1. 1. A contribution is deemed to be received either on the date the committee knowingly takes possession of the contribution or the date of the check or credit card payment. For an in-kind contribution of services, the contribution is deemed made either on the date the services are performed or the date the committee receives the services.
2. 2. An expenditure or disbursement is deemed made either on the date the committee authorizes the monies to be spent or the date the monies are withdrawn from the committee's account. For a transaction by check, the expenditure or disbursement is deemed made on the date the committee signs the check. For a credit card transaction on paper, the expenditure or disbursement is deemed made on the date the committee signs the authorization to charge the credit card. For an electronic transaction, an expenditure or disbursement is deemed made on the date the committee electronically authorizes the charge. For an agreement to purchase goods or services, the expenditure or disbursement is deemed made either on the date the parties enter into the agreement or the date the purchase order is issued.
3. 3. A committee may record its transactions using any of the methods authorized by this subsection but for each type of contribution, expenditure or disbursement made or received, the committee shall use a consistent method of recording transactions throughout the election cycle.

G. For a political action committee that receives individual contributions through a payroll deduction plan, that committee is not required to separately itemize each contribution received from the contributor during the reporting period. In lieu of itemization, the committee may report all of the following:

1. 1. The aggregate amount of contributions received from the contributor through the payroll deduction plan during the reporting period.
2. 2. The individual's identity.
3. 3. The amount deducted per pay period.