The Pennsylvania Independent Expenditure Reporting Form (DSEB-505) is a 106-kilobyte document that is used by political action committees (PACs) and other organizations to report independent expenditures made on behalf of or against a political candidate or political committee. The form requires an organization to report the date, amount, and purpose of each independent expenditure. In addition, the form requires the organization to report the name and address of the person or entity that received the expenditure, the name and address of the person or entity making the expenditure, and the name of the political candidate or political committee that was the beneficiary of the expenditure. There are two types of Pennsylvania Independent Expenditure Reporting Forms (DSEB-505): the "Summary Report" and the "Detailed Report." The Summary Report is used to report a summary of independent expenditures made during the calendar year. The Detailed Report is used to report individual independent expenditures made during the calendar year.