(1) For the purposes of compliance with RCW 42.17A.615 (2)(a) requiring reporting of expenditures by lobbyists, a person registered and reporting as a lobbyist need only report those expenditures made or incurred for lobbying. Each expenditure must be reported in sufficient itemized detail to identify the person and agency being lobbied, and the subject matter of the proposed legislation (or other legislative activity) or rulemaking that the lobbyist has been engaged in supporting or opposing. Such detail must include the identification of legislation or rule by number or citation, or title of draft if no number has been assigned. If a lobbyist is reporting expenditure activity of a grass roots (indirect) lobbying campaign, pursuant to RCW 42.17A.640 and WAC 390-20-125, such activity must be reported separately from other direct lobbying expenditures.