All registered lobbyists must file financial reports showing the totals of all expenditures made by the lobbyist or incurred
on behalf of such lobbyist‘s employer (not including payments made directly to the lobbyist) during the period covered by
the report, the totals are segregated according to financial category i.e., entertainment, food and refreshment, advertising,
living accommodations, travel, telephone, office expenses, and other expenses or services.