Form BE-10A Report for U.S. Reporter

FORM

BE-10A

OMB No. 0608-0053: Approval Expires xx/xx/xxxx

(REV. 8/2009)

2009 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

BE-10A (Report for U.S. Reporter)
MAIL REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Washington, DC 20230

BEA USE ONLY

A

Reporter ID Number

1. Name and address of U.S. Reporter

DELIVER REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Shipping and Receiving,
Section M-100
1441 L Street, NW
Washington, DC 20005

FILE ELECTRONIC: www.bea.gov/efile
CONTACT FOR ASSISTANCE:
Email:
be10/[email protected]
Telephone:
(202) 606-5566
Fax:
(202) 606-5312
Copies of
blank forms:
www.bea.gov
Please include your BEA Identification
number with all requests.
IMPORTANT
Instruction Booklet — Contains additional instructions, definitions and detailed reporting requirements for completing this form.
Who must report — Form BE-10A must be filed by each U.S. person that has a foreign affiliate. Data on Form BE-10A pertain to the fully
consolidated U.S. domestic business enterprise for the U.S. Reporters 2009 fiscal year. DO NOT FULLY CONSOLIDATE OPERATIONS
OF FOREIGN AFFILIATES ON FORM BE-10A. Report data pertaining to the operations of foreign affiliates on Forms BE-10B , BE-10C,
and BE-10D.
DUE DATE — A complete BE-10 report is due on the following dates:
May 28, 2010 for a U.S. Reporter required to file fewer than 50 Forms BE-10B and/or BE-10C
June 30, 2010 for a U.S. Reporter required to file 50 or more Forms BE-10B and/or BE-10C
Bil.

Mil.

Thous. Dols.

Currency amounts — Report in U.S. dollars rounded to thousands (omitting 000). Do not
enter amounts in the shaded portions of each line. EXAMPLE – If amount is $1,334,891.00, report as
If an item is between + or – $500.00, enter "0." Use parenthesis () to indicate negative numbers.

BURDEN

Public reporting burden for this BE-10 report (comprising Form BE-10A and Form(s) BE-10B, BE-10C, and/or
BE-10D) is estimated to average 110 hours per response. This burden includes time for reviewing instructions,
searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the
collection of information. Send comments regarding this burden estimate to Director, Bureau of Economic
Analysis (BE-1), U.S. Department of Commerce, Washington, DC 20230; and to the Office of Management and
Budget, Paperwork Reduction Project 0608-0053, Washington, DC 20503.

MANDATORY

This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L.
94-472, 90 Stat. 2059, 22 U.S.C. 3101–3108, as amended – hereinafter "the Act"), and the filing of reports is
mandatory under Section 5(b)(2) of the Act (22 U.S.C. 3104).

CONFIDENTIALITY

The Act provides that your report to this Bureau is confidential and may be used only for analytical or statistical
purposes. Without your prior written permission, the information filed in your report cannot be presented in a
manner that allows it to be individually identified. Your report cannot be used for purposes of taxation,
investigation, or regulation. Copies retained in your files are immune from legal process.
Whoever fails to report shall be subject to a civil penalty of not less than $2,500, and not more than $25,000, and
to injunctive relief commanding such person to comply, or both. Whoever willfully fails to report shall be fined
not more than $10,000 and, if an individual, may be imprisoned for not more than one year, or both. Any officer,
director, employee, or agent of any corporation who knowingly participates in such violations, upon conviction,
may be punished by a like fine, imprisonment or both. (22 U.S.C. 3105) These civil penalties are subject to
inflationary adjustments. Those adjustments are found in 15 CFR 6.4.

PENALTIES

Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be
subject to a penalty for failure to comply with, a collection of information subject to the requirements of the
Paperwork Reduction Act, unless that collection of information displays a currently valid OMB Control Number.
PERSON TO CONSULT CONCERNING QUESTIONS ABOUT THIS
REPORT — Enter name and address

CERTIFICATION — The undersigned official certifies that this
report has been prepared in accordance with the applicable
instructions, is complete, and is substantially accurate except
that, in accordance with Part IV.E of the Instruction Booklet,
estimates may have been provided.

Name
Address

Authorized official’s signature
TELEPHONE
NUMBER

Area code

Number

Area code

Number

Extension

FAX NUMBER

Date

Print or type name and title
Telephone number

FAX number

May FAX and/or email be used in correspondence between your enterprise and BEA, including FAX’ed reports, and/or to
discuss questions relating to this survey that may contain information about your company that you may consider
confidential? NOTE: The internet and telephone systems are not secure means of transmitting confidential information
unless it is encrypted. If you choose to communicate with BEA via FAX or electronic mail, BEA cannot guarantee the security
of the information during transmission, but will treat information we receive as confidential in accordance with Section 5(c)
of the International Investment and Trade in Services Survey Act.
1000

Email:

1
1

1002

FAX:

1
1

1
2
1
2

Yes (If yes, please print your email address.)
No
Yes
No

BE-10A, page 1, Pantone 207 red, 10% & 100% tone

Email address (Please print)
0
1001

BE-10A
Part I – IDENTIFICATION OF U.S. REPORTER
See Additional Instructions for Part I on page 15 at the back of this form.
2.

Form of organization of U.S. Reporter — Mark (X) one
1

1002

1
1

3.

1

1

Individual, estate, or trust

3

Other — Specify

1

Yes — Complete the "BE-10, CLAIM FOR NOT FILING." On the claim, mark (X) box number B.2 and enter the name and
address of U.S. business enterprise with whose data your data will be consolidated in accordance with the definition
of fully consolidated U.S. domestic business enterprise. (See Instruction Booklet, Part I.B.1.b.) Submit the claim to
BEA and forward the remainder of the BE-10 survey packet to the U.S. business enterprise with whose data your
data will be consolidated. If this cannot be done, please contact us for further instructions.

2

No — Complete the remainder of this form.

Enter Employer Identification Number(s) used by U.S. Reporter to file income and payroll taxes. Show
additional numbers on a separate sheet if necessary.
1

1004

5.

Corporation

2

If the U.S. Reporter is a corporation, is the corporation owned to the extent of more than 50% of its
voting stock by another U.S. business enterprise?
1003

4.

1

2

The number of foreign affiliate reports (Form BE-10B, BE-10C, and BE-10D) that you are required to file.
1

1005

Number
6.

The ending date of this U.S. Reporter’s 2009 fiscal year – The U.S. Reporter’s financial reporting year that has an ending date in
calendar year 2009. See Instruction Booklet, Part II.A.
Month
1006

Day

Year

1

2009
7.

Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting methods or principles
during FY 2009 that caused FY 2008 data to be restated?
1007 1 1
1

2

8.

Yes — The effect of restatement on property, plant, and equipment accounts must be entered in item 78.
No

Is the U.S. Reporter a Bank? Note: A "bank" is a business engaged in deposit banking or closely related functions,
including commercial banks, Edge Act corporations, foreign branches and agencies of U.S. banks whether or not they
accept deposits abroad, savings and loans, bank holding companies, and financial holding companies under the
Gramm-Leach-Bliley Act.
1

1008

1

1
2

Yes
No

9. Does the U.S. Reporter own a majority interest in a U.S. business enterprise? See Instruction Booklet, Part 1.B.1.b.
1009

1

1

Yes — Form BE-10A should pertain to the fully consolidated U.S. domestic business enterprise. Permission must have
been requested of, and granted by, BEA to file on an unconsolidated basis. A separate Form BE-10A must be
filed for each unconsolidated U.S. domestic entity.
Enter the name under which a separate Form-10A is being filed.

1

2

No

10. Does the U.S. Reporter maintain one or more sales promotion or representative offices abroad that do not produce revenue
directly for their own accounts but, instead, are established solely to do business, or provide market information or public relations
services, for their U.S. parent?
1010

1
1

1

Yes — See Instruction Booklet, Part III.F, to determine whether these offices should be reported in this survey.

2

No

11. Is the U.S. Reporter named in item 1 a U.S. affiliate of a foreign person and required to file a Form BE-15A, Annual Survey
of Foreign Direct Investment in the United States — 2009?
1011

1
1

1

Yes — Complete only items 49 through 99 on the remainder of this BE-10A form.

2

No — Continue with item 13 (Major activity of fully consolidated domestic U.S. Reporter).
1

12. BEA USE
ONLY
1012

Remarks

FORM BE-10A (REV. 8/2009)

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Page 2

2

A

Reporter ID Number

BE-10A

Part I – IDENTIFICATION OF U.S. REPORTER — Continued
13. Major activity of fully consolidated domestic U.S. Reporter — Mark (X) one
Select the one activity below that best describes the major activity of the U.S. Reporter. For an inactive U.S.
Reporter, select the activity based on its last active period; for "start-ups," select the intended activity.
1013

1
1
1
1

1

1

Producer of goods

2

Seller of goods the U.S. Reporter does not produce
Producer or distributor of information
Provider of services

3
4

5

Other – Specify

14. What is the MAJOR product or service involved in this activity? If a product, briefly state what is done to it, i.e., whether it is
mined, manufactured, sold at wholesale, packaged, transported, etc. (For example, "Manufacture widgets.")
1014

Industry classification of fully consolidated domestic U.S. Reporter (based on sales or gross operating revenues) — Enter in
columns (1) and (2) respectively, the 4-digit International Surveys Industry (ISI) code(s) and the sales associated with each code. For a full
explanation of each code, see the Guide to Industry Classifications for International Surveys, 2007. For an inactive U.S. Reporter,
enter an ISI code based on its last active period. Holding companies (ISI code 5512) must show total income as reported in item 41. Enter
in column (3), the number of employees on the payroll at the end of FY 2009, including part-time employees.
A count taken at some other date during the reporting
period may be given provided it is a reasonable estimate
of employees on the payroll at the end of FY 2009. If
Number of employees
employment is subject to unusual variations, see instructions
Sales or gross
engaged in activities
for "NUMBER OF EMPLOYEES" under Section C, page 7.
operating revenues
for the ISI codes in
ISI code
For most companies the employment distribution in
column (1)
column (3) is not proportional to the sales distribution in
column (2). Therefore, do not distribute employment in
(2)
(3)
column (3) in proportion to sales in column (2). See
Bil.
Mil.
Thous.
Dols.
Number
(1)
Additional Instructions for Part I, page 15, at the back
1
2
3
of this form.
15. Largest sales or gross operating revenues
16. 2nd largest sales or gross operating revenues

1016

17. 3rd largest sales or gross operating revenues

1017

18. 4th largest sales or gross operating revenues

1018

19. 5th largest sales or gross operating revenues

1019

20. 6th largest sales or gross operating revenues

1020

21. 7th largest sales or gross operating revenues

1021

22. 8th largest sales or gross operating revenues

1022

23. 9th largest sales or gross operating revenues

1023

24. 10th largest sales or gross operating revenues

1024

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

3

25. Number of employees of administrative offices
and other auxiliary units — Include employees at
corporate headquarters, central administrative, and
regional offices located in the U.S. that provide
administration and management or support
services. Support services include accounting, data
processing, legal, research and development and
testing, and warehousing. Also include employees
located at an operating unit that provide
administration and management or support services
to more than one operating unit. Exclude employees
located at an operating unit that provide
administration and management or support services
for only that unit. Instead, report such employees in
column (3) of items 15 through 24 in the
industry(ies) of the operating unit(s).

1025

26. Sales or gross operating revenues and employees
not accounted for above

1026

27. TOTAL SALES OR GROSS OPERATING
REVENUES AND EMPLOYEES — Sum of items
15 through 26 (Column (2) must equal item 37 and
also item 49 column (1). Column (3) must equal
item 53.)

$

1015

2

3

2

3

$

1027

28.
BEA
USE
ONLY

1028

1

2

3

4

5

1128

1

2

3

4

5

29.
BEA
USE
ONLY

1029

1

2

3

4

5

1129

1

2

3

4

5

Remarks

FORM BE-10A (REV. 8/2009)

BE-10A, page 3, Pantone 207 red, 10% and 100% tone

Page 3

BE-10A
Part II – SELECTED FINANCIAL AND OPERATING DATA OF U.S. REPORTER
30. Are (1) total assets, (2) sales or gross operating revenues, excluding sales taxes and (3) net income (loss), all less than $300
million at the end of, or for, the U.S. Reporter’s 2009 fiscal year?
2030

1
1

1

Yes — Complete Part II and Part IV on the remainder of this Form BE-10A.

2

No — Complete Part III and Part IV on the remainder of this Form BE-10A.
Amount
Bil.
1

31. Net income (loss)

2031

32. Total assets

2032

33. Total liabilities
34.–36.
2036 1
BEA USE
ONLY

2033

$
1

1

IMPORTANT

2

3

4

If you completed Part II, SKIP Part III and continue with Part IV of this form.

FORM BE-10A (REV. 8/2009)

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5

Mil.

Thous. Dols.

A

Reporter ID Number

BE-10A

Part III — FINANCIAL AND OPERATING DATA OF U.S. REPORTER
Complete ONLY if the answer to item 30 is "No."
Amount
(1)

Section A — Income Statement of U.S. Reporter — See Additional Instructions for Part III,
Section A, on page 11 at the back of this form.
Bil.

• INCOME

1

37. Sales or gross operating revenues, excluding sales taxes — Must equal item 27 column (2) and
also item 49 column (1). (Dealers in financial instruments see Special Instructions, A.1., page 12;
insurance companies see Special Instructions, B.2.a., page 12.)

3037

$
1

38. Income from equity investments in unconsolidated business enterprises (domestic and
foreign) — For those owned 20 percent or more (including majority-owned foreign affiliates),
report equity in earnings during the reporting period; for those owned less than 20 percent, report
dividends or distributed earnings for unincorporated affiliates. Do not include interest income.

3038

39. Certain realized and unrealized gains (losses) — Read the following instructions carefully as they may
deviate from what is normally required by U.S. Generally Accepted Accounting Principles. Report gross
before income tax effect. Include income tax effect in item 43. Report gains (losses) resulting from:
a. Sale or disposition of financial assets including investment securities; FAS ASC Topic 320 (Formerly
FAS 115 – Accounting for Certain Investments in Debt and Equity Securities) holding gains (losses) on
securities classified as trading securities; FAS ASC Topic 320 impairment losses; and gains and (losses)
derived from derivative instruments. Dealers in financial instruments (including securities, currencies,
derivatives, and other financial instruments) and finance and insurance companies, see Special
Instructions, A.1., page 12;
b. Sales or dispositions of land, other property, plant and equipment, or other assets, and FAS ASC Topic
360 (Formerly FAS 144 – Accounting for the Impairment or Disposal of Long-lived Assets) impairment
losses. Exclude gains or losses from the sale of inventory assets in the ordinary course of trade or
business. Real estate companies, see Special Instructions, A.2., page 12;
c. Goodwill impairment as defined by FAS ASC Topic 350 (Formerly FAS 142 – Goodwill and Other
Intangible Assets;
d. Restructuring. Include restructuring costs that reflect write-downs or write-offs of assets or liabilities.
Exclude actual payments and charges to establish reserves for future expected payments, such as
for severance pay, and fees to accountants, lawyers, consultants, or other contractors. Report them
in item 42;
e. Disposals of discontinued operations. Exclude income from the operations of a discontinued segment.
Report such income as part of your income from operations in items 27, 37, and 49;
f. Re-measurement of U.S. Reporter’s foreign-currency-denominated assets and liabilities due to changes
in foreign exchange rates during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. Include losses from
accidental damage or disasters after estimated insurance reimbursement. Include other material
items, including write-ups, write-downs, write-offs, of tangible and intangible assets; gains (losses)
from the sale or other disposition of capital assets; and gains (losses) from the sale or other
disposition of financial assets, including securities, to the extent not included above. Excludelegal
judgments. Report legal judgements against the affiliate in item 42. Report legal settlements in favor
of the affiliate in item 40;
h. The cumulative effect of a change in accounting principle;
i. Change in accounting estimate of provision for expected stock option forfeitures under the
inception method as defined by FAS ASC Topic 718 (Formerly FAS 123(R) – Share-based
Payment).

1
3039
1

40. Other income —Specify

3040
1

41. TOTAL INCOME — Sum of items 37 through 40

3041

$
1

• COSTS AND EXPENSES
42. Cost of goods sold or services rendered and selling, general, and administrative
expenses — Insurance companies see Special Instructions, B.2.c., page 12.

3042
1

43. U.S. income taxes — Provision for U.S. Federal, state, and local income taxes. Exclude
production royalty payments.

3043
1

44. Other costs and expenses not included above, including minority interests in income
(loss) that arise out of consolidation — Specify

3044
1

45. TOTAL COSTS AND EXPENSES — Sum of items 42, 43, and 44

3045

1

• NET INCOME
46. NET INCOME (LOSS) — Item 41 minus item 45

3046

Remarks

FORM BE-10A (REV. 8/2009)

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BE-10A
Part III — FINANCIAL AND OPERATING DATA OF U.S. REPORTER — Continued
• ADDENDUM
47. INSURANCE INDUSTRY ACTIVITIES — Premiums earned and losses incurred
Report premiums earned and losses incurred for insurance related activities covered by industry codes 5243
(Insurance carriers, except life insurance carriers) and 5249 (life insurance carriers).
a. Of the total sales and gross operating revenues reported in item 27, column 2, were any of the sales
or revenues generated by insurance related activities covered by industry codes 5243 or 5249?
3047

1
1

1

Yes – Answer items b and c

2

No – Skip to item 48
Amount
(1)

NOTE: Complete items b and c ONLY if item a is answered "Yes."
Bil.
b. Premiums earned – Report premiums, gross of commissions, included in revenue during the
reporting year. Calculate as direct premiums written (including renewals) net of cancellations,
plus reinsurance premiums assumed, minus reinsurance premiums ceded, plus unearned
premiums at the beginning of the year, minus unearned premiums at the end of the year.
Exclude all annuity premiums. Also exclude premiums and policy fees related to universal and
adjustable life, variable and interest-sensitive life, and variable-universal life policies.

Mil.

Thous. Dols.

1

3048

$
1

c. Losses incurred — Report losses incurred for the insurance products covered by b above.
Exclude loss adjustment expenses and losses that relate to annuities. Also exclude losses
related to universal and adjustable life, variable and interest-sensitive life, and variable-universal
life polices.
For property and casualty insurance, calculate as net losses paid during the reporting year,
minus net unpaid losses at the beginning of the year, plus net unpaid losses at the end of the
year. In the calculation of net losses, include losses on reinsurance assumed from other
companies and exclude losses on reinsurance ceded to other companies. Unpaid losses include
both case reserves and losses incurred but not reported.
For life insurance, losses reflect policy claims on reinsurance assumed or on primary insurance
sold, minus losses recovered from reinsurance ceded, adjusted for changes in claims due,
unpaid, and in the course of settlement.

3049

$

48. WHOLESALE AND RETAIL TRADE INDUSTRY ACTIVITIES — Goods purchased for resale without further processing

Section B — Distribution of Sales or Gross Operating Revenues — See Additional Instructions for
Part III, Section B, on page 11 at the back of this form.
Distribute sales or gross operating revenues among three categories – sales of goods, sales of services, and investment income. For the
purpose of this distribution, "goods" are normally economic outputs that are tangible and "services" are normally economic outputs that
are intangible. When a sale consists of both goods and services and cannot be unbundled (i.e., the goods and services are not separately
billed), classify the sales as goods or services based on whichever accounts for a majority of the value. Give best estimates if actual
figures are not available. Insurance companies also see Special Instructions, B.2.d. and e., page 12.
TOTAL
Column (1) equals the
Sales to foreign affiliates
Sales to other foreign
Sales to U.S. persons
sum of columns (2)
of this U.S. Reporter
persons
through (4)
(1)
(4)
(2)
(3)
Bil.
Mil.
Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.

49. Sales or gross
operating revenues,
excluding sales taxes
Column (1) must equal
item 27, column (2)
and also item 37.

3147

• BY TYPE
50. Sales of goods

3148

51. Sales of services

3149

52. Investment income

3150

1

2

3

4

$

$

$

$

1

2

3

4

1

2

3

4

1

2

3

4

Remarks

FORM BE-10A (REV. 8/2009)

BE-10A, page 6, Pantone 207 red, 10% and 100% tone

Page 6

A

Reporter ID Number

BE-10A

Part III — FINANCIAL AND OPERATING DATA OF U.S. REPORTER — Continued
Section C — Number of Employees and Employee Compensation — See Additional Instructions for Part III, Section C,
on page 11 at the back of this form.
NUMBER OF EMPLOYEES — Employees on the payroll at the end of FY 2009, including part-time employees, but excluding
temporary and contract employees not included on your payroll records. A count taken at some other date during the reporting period
may be given provided it is a reasonable estimate of employees on the payroll at the end of FY 2009. If the number of employees at the
end of FY 2009 (or when the count was taken) was unusually high or low due to temporary factors (e.g., a strike), enter the number of
employees that reflects normal operations. If the number of employees fluctuates widely during the year due to seasonal business
variations, report the average number of employees on the payroll during FY 2009. Base such an average on the number of employees
on the payroll at the end of each pay period, month or quarter. If precise figures are not available, give your best estimate.
EMPLOYEE COMPENSATION — Expenditures made by an employer in connection with the employment of workers including cash
payments, payments in-kind, and employer expenditures for employee benefit plans including those mandated by government statute,
such as the employer’s share of Social Security taxes. Base compensation data on payroll records. Report compensation which relates
to activities that occurred during the reporting period regardless of whether the activities were charged as an expense on the income
statement, charged to inventories, or capitalized. DO NOT include data related to activities of a prior period, such as those capitalized or
charged to inventories in prior periods.
Number of
employees

• NUMBER OF EMPLOYEES

1

53. TOTAL NUMBER OF EMPLOYEES

3253

54. Number of employees in item 53 who are research and development employees —
Employees engaged in R&D, including managers, scientists, and other professional and technical
employees

1

3256

Amount

• EMPLOYEE COMPENSATION
Bil.
1

55. TOTAL EMPLOYEE COMPENSATION

3257

56. – 61.
BEA USE ONLY
Remarks

FORM BE-10A (REV. 8/2009)

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BE-10A
Part III — FINANCIAL AND OPERATING DATA OF U.S. REPORTER — Continued
Section D — Balance Sheet of U.S. Reporter — See Additional Instructions for Part III, Section D, on page 12
at the back of this form.
Balance at close
of FY 2009

NOTE — Disaggregate all asset and liability items in the detail shown. Show accounts receivable and payable
between the U.S. Reporter and its foreign affiliates in the proper asset and liability accounts of the U.S.
Reporter. Do not report them as a net amount.

Bil. Mil.

Thous. Dols.

1

• ASSETS
62. Cash items

3362

$
1

63. Current receivables — Net of allowances for doubtful items. (Insurance companies see Special
Instructions, B.2.f., page 12.)

3363

64. Inventories — Land development companies exclude land held for resale (include in item 68); finance
and insurance companies exclude inventories of marketable securities (include in item 68).

3364

65. Property, plant, and equipment, net

3366

66. Equity investments in unconsolidated U.S. domestic business enterprises — Report on the
equity basis enterprises owned 20 to 50 percent. Report at cost enterprises owned less than 20 percent.

3367

67. Equity investments in foreign affiliates — Report on the equity basis enterprises owned 20 to 100
percent. Report at cost enterprises owned less than 20 percent.

3368

68. Other assets

3370

69. TOTAL ASSETS — Sum of items 62 through 68

3371

1

1

1

1

1

1

$
1

• LIABILITIES (Insurance companies see Special instructions, B.2.g., page 12.)
70. Trade accounts and trade notes payable, current

3372

71. Other liabilities

3374

72. TOTAL LIABILITIES — Sum of items 70 and 71
• OWNERS’ EQUITY

3375

73. TOTAL OWNERS’ EQUITY — Item 69 minus item 72

3376

1

1

$
1

$

Section E — Property, Plant and Equipment (PP&E) — See Additional Instructions for Part III, Section E, on
page 12 at the back of this form.
PP&E includes land, timber, mineral and like rights owned; structures, machinery, equipment, special tools,
and other depreciable property; construction in progress; and capitalized tangible and intangible exploration
and development costs, but excludes other types of intangible assets, and land held for resale.

Amount
Bil.

• BALANCE, CLOSE FY 2008 (Insurance companies see Special Instructions, B.2.h., page 12.)
74. Net book value of PP&E at close FY 2008 — The closing FY 2008 value, before
restatement due to a change in the entity or accounting methods or principles.
• CHANGES DURING FY 2009
75. Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures, etc.)
or due to a change in accounting methods or principles — If the answer to item 7 was "Yes," give
amount by which the net book value of item 74 would be restated. If a decrease, put amount in
parentheses. Include gains (losses) resulting from the sale or disposition of domestic subsidiaries of the
U.S. Reporter, and from revaluation of assets (whether or not realized) in items 39 and/or 73.

Mil.

Thous. Dols.

1

3477

$
1

3478
1

Expenditures by the U.S. Reporter for, or transfers into the U.S. Reporter of (Insurance
companies see Special Instruction B.2.i., on page 12.)
76. Land and mineral rights, including timber — Include expenditures for land and capitalized
expenditures for mineral and timber rights. Exclude other capitalized expenditures for the
exploration and development of natural resources and expenditures for land held for resale.

3479

77. PP&E other than land, mineral, and timber rights. (Report changes due to
mergers and acquisitions in item 75.)

3480

1

1

78. Depreciation

3481

(

)

1

79. Depletion

3482

80. Other increases (decreases) — Net book value of sales, retirements, or transfers out of assets; land held
for resale; and other increases (decreases). Include divestitures of subsidiaries in item 78. Include any gains
(losses) from the sale or disposition of property, plant, and equipment in item 39.

3483

• BALANCE, CLOSE FY 2009 (Insurance companies see Special Instructions, B.2.h., page 12.)
81. Net book value of PP&E at close FY 2009 — Equals sum of items 74 through 80; must also
equal item 66.

1

3484

• ADDENDUM

1

82. Petroleum and mining exploration and development expenditures charged against income
including expenditures charged against income to acquire or lease mineral rights — Do not
include expenditures capitalized in prior years that are reclassified as expensed in the current year; such
expenditures are considered to be expenditures only in the year when initially expensed.

3485
1

83. – 86.
BEA USE ONLY

3486

Remarks

FORM BE-10A (REV. 8/2009)

BE-10A, page 8, Pantone 207 red, 10% and 100% tone

(
1

Page 8

)

A

Reporter ID Number

BE-10A

Part III — FINANCIAL AND OPERATING DATA OF U.S. REPORTER — Continued
Amount

Section F — Interest, production royalty payments, taxes, fees and royalties
87. Interest income — Interest received or due to the U.S. Reporter from all payors (including affiliated
persons), net of tax withheld at the source. Include all interest receipts included in items 37 and 40.
Do not net against interest expensed, item 88.
88. Interest expensed or capitalized — Interest expensed or capitalized by the U.S. Reporter, paid or
due to all payees (including affiliated persons), gross of tax withheld. Do not net against interest
income, item 87.
89. Production royalty payments to Federal, state, and local governments for natural resources,
total — Include amounts paid or accrued for the year. Include payments in-kind at market value.

Bil.
3587

$
1

3588
1
3589
1

90. Taxes (except income and payroll taxes) and nontax payments (other than production
royalty payments) — Report all such taxes and nontax payments whether or not included in
revenues or expenses in the income statement. Include amounts paid or accrued for the year, net of
refunds or credits, to Federal, state, and local governments, their subdivisions and agencies for —
a. Sales, consumption, and excise taxes collected by the U.S. Reporter on goods and services the U.S.
Reporter sold;
b. Property and other taxes on the value of assets and capital;
c. Any remaining taxes (other than income and payroll taxes); and
d. Import and export duties, license fees, fines, penalties, and all other payments or accruals of
nontax liabilities (except production royalty payments for natural resources).

Mil. Thous. Dols.

1

3590
1

91. – 93.
BEA USE ONLY

3593

Section G — Technology
• RESEARCH AND DEVELOPMENT (R&D) EXPENDITURES — Include all costs incurred in performing R&D, including
depreciation, amortization, wages and salaries, property taxes and other taxes (except income taxes), materials and supplies,
allocated overhead, and indirect costs.
R&D includes the following:
1. The planned, systematic pursuit of new knowledge or understanding toward general application (basic research);
2. The acquisition of knowledge or understanding to meet a specific, recognized need (applied research); and
3. The application of knowledge or understanding toward the production or improvement of a product, service, process, or
method (development).
Basic research is the pursuit of new scientific knowledge or understanding that does not have specific immediate commercial
objectives, although it may be in fields of present or potential commercial interest.
Applied research applies the findings of basic research or other existing knowledge toward discovering new scientific
knowledge that has specific commercial objectives with respect to new products, services, processes, or methods.
Development is the systematic use of the knowledge or understanding gained from research or practical experience directed
toward the production or significant improvement of useful products, services, processes, or methods, including the design and
development of prototypes, materials, devices, and systems.
R&D includes the activities described above, whether assigned to separate organizational units of the company or conducted by
company laboratories and technical groups that are not a part of a separate R&D organization.
Exclude expenditures for quality control; routine product testing; market research; sales promotion, sales service, and other
nontechnological activities; routine technical services; research in the social sciences or psychology; geological and geophysical
exploration activities, and advertising programs to promote or demonstrate new products or processes.
Include all costs incurred to support R&D. Include wages, salaries, and related costs; materials and supplies consumed; R&D
depreciation, cost of computer software used in R&D activities; utilities, such as telephone, telex, electricity, water, and gas; travel
costs and professional dues; property taxes and other taxes (except income taxes) incurred on account of the R&D organization
or the facilities they use; insurance expenses; maintenance and repair, including maintenance of buildings and grounds; company
overhead including: personnel, accounting, procurement and inventory, and salaries of research executives not on the payroll of
the R&D organization. Exclude capital expenditures, expenditures for tests and evaluations once a prototype becomes a
production model, patent expenses, and income taxes and interest.
Amount

NOTE — Items 94 through 98 pertain to R&D performed by the U.S. Reporter, including R&D performed
by the U.S. Reporter for others under contract. This is the basis on which National Science Foundation
surveys request information on R&D. The FAS ACS Topic 730 (Formerly FAS 2 – measure of R&D; (i.e.,
R&D from which the firm benefits) is the sum of items 95 and 99.
94. R&D performed BY the U.S. Reporter, total — Sum of items 95 through 98.

Bil.
1
3694

$
1

95.

For U.S. Reporter’s own account

3695

96.

For Federal Government (i.e., federally financed R&D)

3696

1

1

97.

For foreign affiliates under contract

3697
1

98.

For others under contract

3698
1

99. R&D performed FOR the U.S. Reporter by others (including foreign affiliates) on a
contractual basis

3699
1

100. BEA USE ONLY

3700

Remarks

FORM BE-10A (REV. 8/2009)

BE-10A, page 9, Pantone 207 red, 10% and 100% tone

Page 9

Mil. Thous. Dols.

BE-10A
Part IV — EXPORTS AND IMPORTS BY THE U.S. REPORTER —
Goods only valued f.a.s. at the port of exportation; do not include services — See Instruction Booklet, Part V.

IMPORTANT NOTES
Report exports and imports of goods by the U.S. Reporter in FY
2004. Report all goods that physically left or entered the U.S.
customs area. Report data on a "shipped" basis, i.e., on the basis of
when and to (or by) whom the goods were shipped. This is the same
basis as official U.S. trade statistics to which these data will be
compared. Do not record a U.S. import or export if the goods did
not physically enter or leave (i.e., were not physically shipped to or
from) the United States, even if they were charged to the U.S.
Reporter by, or charged by the U.S. Reporter to, a foreign person.
U.S. Reporters normally keep their accounting records on a
"charged" basis, i.e., on the basis of when and to (or by) whom the
goods were charged. The "charged" basis may be used if there is no
material difference between it and the "shipped" basis. If there is a
material difference, the "shipped" basis must be used or adjustments
made to data on a "charged" basis to approximate a "shipped" basis.
The data should include goods only; they should exclude services.
Capital goods — Include capital goods but exclude the value of
ships, planes, railroad rolling stock, and trucks that were temporarily
outside the United States transporting people or goods.
Consigned goods — Include consigned goods in the trade figures
when shipped or received, even though they are not normally
recorded as sales or purchases, or entered into intercompany
accounts when initially consigned.
In-transit goods — Exclude from exports and imports the value of
goods that are in-transit. In-transit goods are goods that are not
processed or consumed by residents in the intermediate country(ies)
through which they transit; the in-transit goods enter that

country(ies) only because that country(ies) is along the shipping
lines between the exporting and importing countries. In-transit
goods are goods en route from one foreign country to another via
the United States (such as from Canada to Mexico via the United
States), and in-transit exports are goods en route from one part of
the United States to another part via a foreign country (such as
from Alaska to Washington State via Canada).
Packaged general use computer software — Include exports
and imports of packaged general use computer software. Value such
exports and imports at the full transaction value, i.e., the market
value of the media on which the software is recorded and the value
of the information contained on the media. Do not include exports
and imports of customized software designed to meet the needs of a
specific user. This type of software is considered a service and
should not be included as trade in goods. Also do not include
negotiated leasing fees for software that is to be used on networks.
Natural gas distribution — Include the value of natural gas that is
exported or imported as trade in goods. Do not include as an export
or import natural gas that you do not produce or sell at wholesale.
The transmission of natural gas for others via a pipeline without
producing or wholesaling the natural gas is considered a service and
should not be reported as trade in goods.
Electricity and Water — Report the value of electricity and water as
exports and imports if the product value can be separated out from
the service value. Report ONLY the product value (electricity and
water). DO NOT report the service value (transmission and
distribution).

101. On what basis were the trade data in the section prepared? — Mark (X) one.
4101

1
1
1

1

"Shipped" basis

2

"Charged" basis without adjustments, because there is no material difference between the
"charged" and "shipped" bases.
"Charged" basis with adjustments to correct for material differences between the "charged"
and "shipped" bases.

3

• EXPORTS OF GOODS BY THIS U.S. REPORTER
(Value f.a.s. U.S. port)
Bil.
102.

Total goods shipped in FY 2009 by this U.S.
Reporter to foreigners

4102

2

3

$

$

104. BEA USE ONLY

Shipped by its
foreign affiliates

TOTAL

4103

(2)
Mil. Thous. Dols. Bil.

1

Bil.
Total goods shipped in FY 2009 to this U.S.
Reporter by foreigners

(1)
Mil. Thous. Dols. Bil.

Shipped to
other foreigners

$

• IMPORTS OF GOODS BY THIS U.S. REPORTER
(Value f.a.s. foreign port)

103.

Shipped to its
foreign affiliates

TOTAL

(1)
Mil. Thous. Dols. Bil.

Shipped by
other foreigners

(2)
Mil. Thous. Dols. Bil.

1

2

3

$

$

$

4188
4104

1

2

3

4

4105

1

2

3

4

Remarks

FORM BE-10A (REV. 8/2009)

BE-10A, page 10, Pantone 207 red, 10% and 100% tone

Page 10

(3)
Mil. Thous. Dols.

(3)
Mil. Thous. Dols.

BE-10A

BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD — 2009
FORM BE-10A
ADDITIONAL INSTRUCTIONS BY ITEM
• Electricity, natural gas, and water — NOTE: Revenues derived

Part I — IDENTIFICATION OF U.S. REPORTER

from transmitting and/or distributing these goods, as opposed
to revenues derived from the sale of the actual product,
should to the extent feasible, be reported as sales of services
in item 51.

15.—27.
Sales or gross operating revenues and employment of fully
consolidated domestic U.S. Reporter by industry of sales or
gross operating revenues. (Dealers in financial instruments and
finance, insurance, and real estate companies see Special
Instructions on page 12. Also see Additional Instructions for
Part III, Section A, item 37.)

51. Sales of services — Services are normally economic outputs
that are intangible. Report as sales of services:

• Advertising revenue

If fewer than ten ISI codes are used, account for total sales or gross
operating revenues in items 15 through 24.

• Commissions and fees earned by companies engaged in

Holding companies — Holding companies (ISI code 5512) must
show total income (item 41). A conglomerate must determine its
4-digit ISI code(s) based on the activities of the fully consolidated
U.S. domestic business enterprise. The "holding company"
classification is often an invalid classification for a conglomerate.
Please call BEA for further assistance before using code 5512.

• Premiums earned by companies engaged in insurance

finance and real estate activities

activities — NOTE: Calculate as direct premiums written
(including renewals) net of cancellations, plus reinsurance
premiums assumed, minus reinsurance premiums ceded, plus
unearned premiums at the beginning of the year, minus
unearned premiums at the end of the year.

25. Employees of administrative offices and auxiliary units —
Auxiliary units and administrative offices are primarily engaged in
performing management and support services for the fully
consolidated U.S. domestic business enterprise. These services
can include accounting, data processing, legal services, research
and development, testing, warehousing, etc. Administrative offices
and auxiliary units are typically located separately from the
operating units of the company.

• Commissions earned by agents or brokers (i.e., wholesalers)

who act on behalf of buyers and sellers in the wholesale
distribution of goods — NOTE: Agents or brokers do not take
title to the goods being sold.

• Magazines and periodicals sold through subscriptions. —

NOTE: Report magazines and periodicals sold through retail
stores, as sales of goods in item 50.
• Newspapers
• Pipeline transportation

Part III — FINANCIAL AND OPERATING DATA OF
U.S. REPORTER

• Software downloaded from the Internet, electronic mail, an

• Section A — Income Statement of U.S. Reporter

Extranet, an Electronic Data Interchange network, or some
other online system.

37. Sales or gross operating revenues, excluding sales taxes
— Report gross operating revenues or gross sales minus
returns, allowances, and discounts. Exclude sales or
consumption taxes levied directly on the consumer. Exclude net
value-added taxes and excise taxes levied on manufacturers,
wholesalers, and retailers. Companies with ISI codes 5223, 5224,
5231, 5238, 5252 and 5331 should include interest income on
this line. Insurance companies with ISI codes 5243 and 5249
should include gross investment income on this line. Dealers in
financial instruments and finance, insurance, and real estate
companies see Special Instructions on page 12.

• Computer systems design and related services
• Negotiated licensing fees for software to be used on networks
• Electricity transmission and distribution, natural gas
distribution, and water distribution

Report the source of real estate rental income in columns 2
through 4 based on the location of the property.
52. Investment income — Report dividends and interest
generated by finance and insurance activities as investment
income. NOTE: Report commissions and fees as sales of
services in item 51.

40. Other income — Report non-operating and other income not
included in item 37.
42. Costs of goods sold or services rendered and selling,
general, and administrative expenses — Report operating
expenses that relate to sales or gross operating revenues (item
37) and selling, general, and administrative expenses. Include
production royalty payments to governments, their subdivisions
and agencies, and to other persons. Include depletion charges
representing the amortization of the actual cost of capital assets
but exclude all other depletion charges. Companies with ISI
codes 5223, 5224, 5231, 5238, 5252 and 5331 should include
interest expense.

Finance or insurance companies that include investment
income in gross operating revenues should report the source
of such investment income in columns (2) through (4) based
on the location of the issuer of the financial instrument
whether publicly issued or privately placed. If the location of
the issuer of the financial instrument is unknown, then
substitute the nationality of the issuer. If both the location and
nationality of the issuer are unknown, and an intermediary
(e.g. trustee, custodian, or nominee) is used to manage the
investment (financial instrument or real estate), use the
country of location of the intermediary.

• Section B — Distribution of Sales or Gross Operating
Revenues

• Section C — Number of Employees and Employee

49.—52.

Compensation

Disaggregate the total sales or gross operating revenues into sales
of goods, investment income, and sales of services.
50. Sales of goods — Goods are normally economic outputs that are
tangible. Report as sales of goods:

• Mass produced media, including exposed film, video tapes,
DVD’s, audio tapes, and CD’s

• Books — NOTE: Book publishers to the extent feasible, report

as sales of services all revenues associated with the design,
editing, and marketing activities necessary for producing and
distributing books that you both publish and sell. If you
cannot unbundle (i.e., separate) these revenues from the value
of the books you sell, then report your total sales as sales of
goods or services based on the activity that accounts for a
majority of the value.

54. Research and development employees — Research and
development employees are scientists, engineers, and other
professional and technical employees, including managers, who
spend all or a majority of their time engaged in scientific or
engineering R&D work, at a level that requires knowledge of
physical or life sciences, engineering, or mathematics at least
equivalent to that acquired through completion of a four-year
college course with a major in one of these fields. Training may be
either formal or by experience.
55. Total employee compensation

• Report gross earnings of all employees before deduction of
employees’ payroll withholding taxes, social insurance
contributions, group insurance premiums, union dues, etc.
Include time and piece rate payments, cost of living
adjustments, overtime pay and shift differentials, bonuses,
profit sharing amounts, and commissions. Exclude
commissions paid to independent personnel who are not
employees.

• Energy trading activities where you take title to the goods —
NOTE: If you act in the capacity of a broker or agent to
facilitate the sale of goods and you do not take title to the
goods, report your revenue (i.e., commissions) as sale of
services in item 51.

• Magazines and periodicals sold in retail stores — NOTE: Report
subscription sales as sales of services in item 51.

• Packaged general use computer software
• Structures sold by businesses in real estate
• Revenues earned from building structures by businesses in

Include in-kind payments, valued at their cost, that are clearly
and primarily of benefit to the employees as consumers. Do
not include expenditures that benefit employers as well as
employees, such as expenditures for plant facilities, employee
training programs, and reimbursement of business expenses.

construction

FORM BE-10A (REV. 8/2009)

BE-10A, page 15, Pantone 207 red, 100%

Include direct payments by employers for vacations, sick
leave, severance (redundancy) pay, etc. Exclude payments
made by, or on behalf of, benefit funds rather than by the
employer. Include employer contributions to benefit funds.

Page 11

BE-10A
•

Report employer expenditures for all employee benefit plans
including those mandated by government statute, those resulting
from collective bargaining contracts, and those that are voluntary.
Include Social Security and other retirement plans, life and disability
insurance, guaranteed sick pay programs, workers’ compensation
insurance, medical insurance, family allowances, unemployment
insurance, severance pay funds, etc. Also, include deferred
postemployment and postretirement expenses per FAS ASC Topic
715 (Formerly FAS 106). If plans are financed jointly by the
employer and the employee, include only the contributions of the
employer.

68. Other assets — Include the noncurrent portion of CDs and
other deposits of the U.S. Reporter held by its foreign affiliates
or other foreign persons.
71. Other liabilities — Include overdrafts, commercial paper issued
and other current liabilities not included in item 70. Include
long-term debt securities owed such as bonds or notes, lease
obligations capitalized per FAS ASC Topic 840 deferred taxes,
underlying minority interest in consolidated domestic
subsidiaries, and all other long-term intercompany debt.
• Section E — Property, Plant, and Equipment (PP&E)

• Section D — Balance Sheet of U.S. Reporter

74.— 81.
62. Cash items — Include deposits in financial institutions and other
cash items. Do NOT include overdrafts as negative cash. Instead,
report overdrafts in item 71 (other liabilities). Exclude certificates of
deposits (CDs) and other deposits of the U.S. Reporter held by its
foreign affiliates or other foreign persons. Instead, report CDs in
item 68 (other assets) or item (other assets) as appropriate.

Include items leased from others (including land) under capital
leases. Also include the capitalized value of timber, mineral, and
similar rights leased by the U.S. Reporter from others. Exclude
items the U.S. Reporter has sold under a capital lease.

63. Current receivables — Include the current portion of CDs and
other deposits of the U.S. Reporter held by its foreign affiliates or
other foreign persons.

Exclude from expenditures (items 76 and 77) all changes in PP&E,
resulting from a change in the entity (e.g., due to mergers,
acquisitions, divestitures, etc.) or accounting principles during FY
2009. Account for such changes in item 75.

65. Property, plant, and equipment, net — Report net of
accumulated depreciation and depletion. Include land, timber,
mineral rights and similar rights owned. Also include structures,
machinery, equipment, special tools, deposit containers,
construction in progress, and capitalized tangible and intangible
exploration and development costs of the U.S. Reporter. Include
items on capital leases from others, per FAS ASC Topic 840
(Formerly FAS 13). Exclude all other types of intangible assets, and
land held for resale.

For U.S. Reporters engaged in exploring for, or developing, natural
resources, include in items 76 and 77 exploration and development
expenditures made during FY 2009 that were capitalized, including
capitalized expenditures to acquire or lease mineral rights. Include
adjustments for expenditures charged against income in prior years
but subsequently capitalized during FY 2009 in item 80.
81. Depreciation — Exclude depletion. Report depletion separately
in item 79.

SPECIAL INSTRUCTIONS FOR DEALERS IN FINANCIAL INSTRUMENTS, FINANCE COMPANIES, INSURANCE
COMPANIES AND REAL ESTATE COMPANIES
A. Certain (losses) for (1) dealers in financial instruments and
finance and insurance companies, and (2) real estate
companies.

2. Instructions for reporting specific items

1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial instruments)
and finance and insurance companies — Include in item 39
• impairment losses as defined by FAS ASC Tp[oc 320
(Formerly FAS 115),
• realized gains and losses on trading or dealing,
• unrealized gains or losses, due to changes in the valuation of
financial instruments, that flow through the income
statement, and
• goodwill impairment as defined by FAS ASC Topic 350
(Formerly FAS 142)
EXCLUDE from item 39, unrealized gains or losses due to
changes in the valuation of financial instruments that are
taken directly to owners’ equity.

c. Cost of goods sold or services rendered and selling,
general, and administrative expenses (item 42) — Include
costs relating to sales or gross operating revenues, such as
policy losses incurred, death benefits, matured endowments,
other policy benefits, increases in liabilities for future policy
benefits, and other underwriting expenses.

e. Investment income (item 52 column 1) — Report that
portion of sales or gross operating revenues that is
investment income. However, report any gains or (losses) on
investments in accordance with Special Instruction A.1. See
instructions for Part III, Section B item 52 on page 11 to
determine the location of the transactor of investment income.

2. Real estate companies — Include in item 39:
• impairment losses, as defined by FAS ASC Topic 360
(Formerly FAS 144), and

f. Current receivables (item 63) — Include current items such
as agents’ balances, uncollected premiums, amounts
recoverable from reinsurers, and other current notes and
accounts receivable (net of allowances for doubtful items)
arising from the ordinary course of business.

• goodwill impairment as defined by FAS ASC Topic 350
(Formerly FAS 142)
EXCLUDE the revenues earned and expenses incurred from
the sale of real estate you own. Such revenues should be
reported as operating income in items 27 column 2, 37, and
49 and as sales of goods in item 50. Such expenses, including
the net book value of the real estate sold, should be reported
as costs of goods sold in item 42. Do not net the expenses
against the revenues.

g. Trade accounts and trade notes payable, current (item
70) — Include current items such as loss liabilities, policy
claims, commissions due, and other current liabilities arising
from the ordinary course of business. Include policy reserves
in "Other noncurrent liabilities," unless they are clearly
current liabilities.

B. Special instructions for insurance companies
1. When there is a difference between the financial and operating
data reported to stockholders and the data reported in the annual
statement to an insurance department, prepare the BE-10 on the
same basis as the annual report to the stockholders. Valuation
should be according to normal commercial accounting
procedures, not at rates promulgated by national insurance
departments, e.g., include assets not acceptable for inclusion in
the annual statement to an insurance department such as:
1. non-trusteed or free account assets and 2. nonadmitted
assets, including furniture and equipment, agents’ debit
balances, and all receivables deemed to be collectible. Include
mandatory securities valuation reserves that are appropriations
of retained earnings in the owners’ equity section of the balance
sheet, not in the liability section.

BE-10A, page 16, Pantone 207 red, 100% tone

b. Certain realized and unrealized gains (losses) (item 39)
See Special Instruction A.1.

d. Sales of services (item 51, column 1) — Include premium
income and income from other services, if any. See Part
III.B.51. on Page 11.

EXCLUDE from item 39, income from explicit fees and
commissions. Include income from these fees and
commissions as part of your income from operations in
items 15 through 26.

FORM BE-10A (REV. 8/2009)

a. Sales or gross operating revenues, excluding sales taxes
(item 37) — Include items such as earned premiums, annuity
considerations, gross investment income, and items of a
similar nature. Exclude income from equity investments in
unconsolidated business enterprises that is to be reported in
item 38 and exclude certain realized and unrealized gains or
losses that are to be reported in item 39.

Page 12

h. Net book value of property, plant, and equipment (items
74 and 81) — Include the net book value of property, plant,
and equipment, WHEREVER CLASSIFIED IN THE BALANCE
SHEET. Therefore, the opening and closing net book values for
property, plant, and equipment will not necessarily reconcile
with their balance sheet counterpart (item 65).
i. Expenditures for property, plant, and equipment (items
76 and 77) — Include expenditures WHEREVER CLASSIFIED
IN THE BALANCE SHEET (e.g., include expenditures for PP&E
that have been classified in "other noncurrent assets").