(a) For purposes of reporting under this chapter, a political expenditure is not considered to have been made until the amount is readily determinable by the person making the expenditure, except as provided by Subsection (b).
(b) If the character of an expenditure is such that under normal business practice the amount is not disclosed until receipt of a periodic bill, the expenditure is not considered made until the date the bill is received.

(c) The amount of a political expenditure made by credit card is readily determinable by the person making the expenditure on the date the person receives the credit card statement that includes the expenditure.
(d) Subsection (c) does not apply to a political expenditure made by credit card during the period covered by a report required to be filed under § 254.064(b) or (c), 254.124(b) or (c), or 254.154(b) or (c).