You may need to apportion the costs of some items of spending, so that you can record and report the value spent on your regulated campaign activities correctly. Sometimes we call this splitting spending.
This may include:
spending on activities before the start of the regulated period
items and services used before the regulated period begins and during the regulated period
activities which count as regulated campaign spending and those that don’t
The honest assessment principle
In all cases, you should make an honest and reasonable assessment, based on the facts, of the proportion of spending that can be fairly attributed to your regulated campaign activities.
You should apply the guiding principle to all situations where you need to apportion campaign spending.
This will be straightforward for many items. However, for some it will be more complicated. The examples in this section should help you understand how you should approach your assessment.