11 C.F.R. § 9006.1 – Separate reports.

(a) The authorized committee(s) of a candidate shall report all expenditures to further the candidate's general election campaign in reports separate from reports of any other expenditures made by such committee(s) with respect to other elections. Such reports shall be filed pursuant to the requirements of 11 CFR part 104.
(b) The authorized committee(s) of a candidate shall file separate reports as follows:
1. (1) One report shall be filed which lists all receipts and disbursements of:
  1. (i) Contributions and loans received by a major party candidate pursuant to 11 CFR part 9003 to make up deficiencies in Fund payments due to the application of 11 CFR part 9005;
  2. (ii) Contributions and loans received pursuant to 11 CFR 9003.2(b)(2) by a minor, or new party for use in the general election;
  3. (iii) Receipts for expenses incurred before the beginning of the expenditure report period pursuant to 11 CFR 9003.4;
  4. (iv) Personal funds expended in accordance with 11 CFR 9003.2(c); and
  5. (v) Payments received from the Fund.
2. (2) A second report shall be filed which lists all receipts of and disbursements from, contributions received for the candidate's legal and accounting compliance fund in accordance with 11 CFR 9003.3(a).