Be-11b(sf)

Annual Survey of U.S. Direct Investment Abroad

be11bsf

Annual Survey of U.S. Direct Investment Abroad

OMB: 0608-0053

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FORM

BE-11B(SF)

OMB No. 0608-0053: Approval Expires 11/30/2010

(REV. 11/2008)

2008 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL
BE-11B(SF) (Short Form)
(Report for Majority-Owned Nonbank Foreign Affiliate of Nonbank U.S. Reporter)
DUE DATE — A complete BE-11 report is due May 29, 2009
MAIL REPORTS TO:
U.S. Department of Commerce
Bureau of Economic Analysis
BE-69(A)
Washington, DC 20230

BEA USE ONLY

Affiliate ID Number

1. Name of U.S. Reporter of foreign affiliate — Same as item 1, Form BE-11A

OR
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

2. Name of foreign affiliate being reported — Use the same name on all reports filed subsequently for
this affiliate with the Bureau of Economic Analysis, e.g., BE-577.

IMPORTANT
Please read the Instruction Booklet, which contains definitions and reporting requirements, before completing this form. "Additional"
Instructions specific to line items and "Special" Instructions for dealers in financial instruments and finance, insurance, and real estate
companies are provided at the back of this form.

•

Who must report — The nonbank U.S. Reporter must file Form BE-11B(SF) for each majority-owned nonbank foreign affiliate for which
total assets; sales or gross operating revenues, excluding sales taxes; or net income after provision for foreign income taxes was greater
than $60 million (positive or negative) but for which no one of these items was greater than $225 million (positive or negative) at the end
of or for the affiliate’s 2008 fiscal year. See Instruction Booklet, Part I, for detailed reporting requirements.

•

Foreign affiliate’s 2008 fiscal year — The foreign affiliate’s financial reporting year that has an ending date in calendar year 2008.
See Instruction Booklet, Part II.A.

•

Translation of foreign currency financial and operating data into U.S. dollars — Use U.S. Generally Accepted Accounting
Principles (FAS 52). See Instruction Booklet, Part IV.B.
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.

•

Part I — IDENTIFICATION OF MAJORITY-OWNED FOREIGN AFFILIATE
See Additional Instructions for Part I on page 6 at the back of this form.
3. Country of location — Country in which this foreign affiliate’s physical assets are located or where its primary activity is
carried out — Mark (X) one.
1007

1 601

Australia

1 202

1 307
1 308

Brazil

100

Canada

650

China

France
Germany

611

Hong Kong

314

Italy

1 614
1 213
1

319

325

Japan
Mexico

1 327
1

United Kingdom
Other — Specify

Netherlands
Switzerland
Month
1009

Day

Year

2008

4. The ending date of this foreign affiliate’s 2008 fiscal year.
5. Did the foreign business enterprise become a foreign affiliate of the U.S. Reporter during the fiscal year?
1010

Yes, and this is its initial report — Affiliate was not previously owned by the U.S. Reporter
If "Yes," did the U.S. Reporter — Mark (X) one
2
2

Remarks

1
2

Establish the foreign affiliate?
Acquire a voting interest of 10 percent or more in an existing foreign company?

⎫
⎬ Enter
date
⎭

Month
3

Year

BE-11B(SF)
Part I — IDENTIFICATION OF MAJORITY-OWNED FOREIGN AFFILIATE — Continued
Percent of ownership at close
of fiscal year
DIRECT OWNERSHIP IN THIS FOREIGN AFFILIATE — Enter percent
of ownership, to a tenth of one percent, based on total voting stock, as
applicable, if an incorporated affiliate, or an equivalent interest if an
unincorporated affiliate, held directly by

Equity interest

Voting interest

2008
(1)

2008
(2)

6. U.S. Reporter named in item 1 — Report equity interest and voting interest.

1012

7. Other foreign affiliate(s) of U.S. Reporter named in Item 1 — If entry is made here,
complete items 14 and 15.

2
1013
2

8. Other U.S. Reporter(s) of this foreign affiliate — If entry is made here, item 16
must be "Yes."

1014
2

9. Foreign affiliate(s) of other U.S. Reporter(s) — If entry is made here, item 16
must be "Yes."

1015
2

10. Other U.S. persons

1016
2

11. Foreign persons in this affiliate’s country of location (not reported above)

1017
2

12. All other foreign persons (not reported above)

1018
2

13. TOTAL OF DIRECTLY HELD VOTING OWNERSHIP INTERESTS —
Sum of items 6 through 12

100.0 %

1019
2

14. INDIRECT OWNERSHIP IN THIS FOREIGN AFFILIATE — If there is an entry in item 7,
enter U.S. Reporter’s percent of indirect ownership in this affiliate. See Instruction
Booklet, Part I.B.1.c, for instructions on how to calculate indirect ownership percentage.

1020

15. Identification of foreign affiliate parent(s) — If there is an entry in item 7 — Enter below, the name(s) and percent(s) of
ownership of each foreign affiliate of the U.S. Reporter named in item 1 holding a direct ownership interest in this foreign
affiliate. Also, for each foreign affiliate in column (a) that is below the first tier in its ownership chain, enter in column (c)
the name of the foreign affiliate that holds a direct ownership interest in it.
Foreign affiliate(s) holding direct ownership interest in this foreign affiliate
Name and ID Number
Enter name and BEA ID Number of foreign
affiliate(s) holding a direct ownership interest
in this foreign affiliate.

Percent of direct
ownership in this
foreign affiliate

BEA
USE
ONLY

Close FY 2008
(b)

(a)

1191

1192

Name of foreign affiliate, if
any, in ownership chain
that holds direct interest in
foreign affiliate named in
column (a)

1193

(c)

TOTAL — Must equal percentage entered in Item 7

1021

16. Do two or more U.S. persons each directly or indirectly own or control at least 10 percent of this foreign affiliate’s voting
rights? Mark (X) one.
1022

1
1

1
2

Yes — Item 8 or 9 must have an entry, and item 17 must be completed.
See Instruction Booklet, Part I.B.2.e.(2).
No — Skip to item 22

17. If the answer to item 16 is "Yes," give name(s) and mailing address(es) of the other U.S. Reporter(s).
Name

Mailing address

18. BEA USE
ONLY

1024

19. BEA USE
ONLY

1025

20 BEA USE
ONLY

1026

21. BEA USE
ONLY

1027

Remarks

FORM BE-11B(SF) (REV. 11/2008)

Page 2

Affiliate ID Number

BE-11B(SF)

Part I — IDENTIFICATION OF MAJORITY-OWNED FOREIGN AFFILIATE — Continued
22. Major activity of foreign affiliate — Mark (X) one
Select the one activity below that best describes the major activity of the foreign affiliate. For an inactive affiliate,
select the activity based on its last active period; for "start-ups," select the intended activity.
1028

1
1
1

1
2

Producer of goods
Seller of goods the foreign affiliate does not produce
Producer or distributor of information

Provider of services

Other – Specify

23. 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.")
1029

Industry classification of foreign affiliate (based on sales or gross operating
revenues) — Enter the 4-digit International Surveys Industry (ISI) code(s) and the
sales or gross operating revenues associated with each code. For a full explanation
of each code, see the Guide to Industry Classifications for International
Surveys, 2002. For an inactive affiliate, enter an ISI code based on its last active
period. Holding companies (ISI code 5512) must show total income. Holding
companies see Additional Instructions on page 6 for Part I, items 24-32.

Sales or gross
operating revenues

ISI code

Bil.

(1)
1

24. Largest sales or gross operating revenues
25. 2nd largest sales or gross operating revenues
26. 3rd largest sales or gross operating revenues

1032

27. 4th largest sales or gross operating revenues

1033

28. 5th largest sales or gross operating revenues

1034

29. 6th largest sales or gross operating revenues

1035

30. 7th largest sales or gross operating revenues

1036

31. Sales or gross operating revenues not accounted for above

1037

32. TOTAL SALES OR GROSS OPERATING REVENUES — Sum of
items 24 through 31

1038

(2)
Thous. Dols.

1030

1031

Mil.

33. BEA USE
ONLY

1039

1040

Part II — FINANCIAL AND OPERATING DATA OF MAJORITY-OWNED FOREIGN AFFILIATE
Section A — Income — See Additional Instructions for Part II, Section A, on page 6 at the back of this form.

Amount
Bil.

Mil.

Thous. Dols.

34. Net income (loss)

2051

Section B — Distribution of Sales or Gross Operating Revenues — See Additional Instructions for Part II, Section B, on page 6 at
the back of this form.
35. Sales or
gross
operating
revenues,
excluding
sales taxes

Bil.

2054

Local sales

TOTAL
Column (1) equals
the sum of columns
(2) through (7)

Mil.

To other
foreign
affiliates of
the U.S.
Reporter(s)
(2)

(1)
Thous. Dols.

Sales to U.S.

To
unaffiliated
customers

To
U.S.
Reporter(s)

(3)

Sales to other countries
To other
foreign
affiliates of
the U.S.
Reporter(s)
(6)

To
unaffiliated
customers

(4)

(5)

To
unaffiliated
customers
(7)

Remarks

FORM BE-11B(SF) (REV. 11/2008)

Page 3

BE-11B(SF)
Part II — FINANCIAL AND OPERATING DATA OF MAJORITY-OWNED FOREIGN AFFILIATE — Continued
Section C — Number of Employees and Employee Compensation — See Additional Instructions for Part II, Section C, on
page 6 at the back of this form.
NUMBER OF EMPLOYEES — Employees on the payroll at the end of FY 2008 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 2008. If the number of employees at the end of
FY 2008 (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 2008. 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 — Sum of wages and salaries and employee benefit plans. Expenditures made by an employer in
connection with the employment of workers, including cash payments, stock based compensation, payments in-kind, and employer
expenditures for employee benefit plans including those required by statute. 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 amounts related to activities of a prior
period, such as those capitalized or charged to inventories in prior periods.
Number of
employees

• NUMBER OF EMPLOYEES

36. TOTAL NUMBER OF EMPLOYEES — Sum of items 37 and 38
By Standard Occupation Classification (SOC) — See Additional Instructions on page 6, at the
back of this form, for a list of the major SOC groups
37.
Managerial, professional and technical employees (SOC 11-29)

2066

38.

2067

2065
1

All other employees (SOC 31-55)

Amount
Bil.

• EMPLOYEE COMPENSATION

Mil. Thous. Dols.

39. TOTAL EMPLOYEE COMPENSATION — Sum of items 40 and 41

2070

By Standard Occupation Classification (SOC)
40.

Managerial, professional and technical employees (SOC 11-29)

2073
1

41.

All other employees (SOC 31-55)

2074

42. If total employee compensation, item 39, is zero, is the compensation on the payroll of another foreign
affiliate?
2075

43. BEA USE
ONLY

Yes
No — Explain why compensation is zero.

2076

Section D — Balance Sheet — See Additional Instructions for Part II, Section D, on page 6 at the back
of this form.

Balance at close
of FY 2008

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

Bil.

Mil.

Thous. Dols.

44. Total assets

2090

45. Of which: Property, plant, and equipment, net

2150

46. Total liabilities

2094

47. Total owners’ equity — Equals item 44 minus item 46

2101

$
1

Section E — Property, Plant, and Equipment (PP&E) Expenditures — See Additional Instructions for
Part II, Section E, on page 6 at the back of this form.
Amount

PP&E includes land, timber, mineral and like rights owned, structures, machinery, equipment, special
tools, and other depreciable property; construction in progress; and capitalized and expensed tangible
and intangible exploration and development costs, but excludes other types of intangible assets, and land
held for resale. (Insurance companies see Special Instructions, B.3.b., page 7.)

Bil.
1

48. Expenditures for new and used property, plant, and equipment (PP&E)

2109

Section F — Technology — See Additional Instructions for Part II, Section F, on page 6
at the back of this form.
• RESEARCH AND DEVELOPMENT (R&D) EXPENDITURES — Item 49 pertains to only R&D performed by the
foreign affiliate, including R&D performed by the affiliate for others (including the U.S. Reporter or its other foreign
affiliates) under contract. This is the basis on which National Science Foundation surveys request information on
R&D. (Exclude the cost of any R&D funded by the affiliate but performed by others, such as the affiliate’s allocated
share of R&D performed by the U.S. Reporter (report such R&D on Form BE-11A, item 60).
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.
49. R&D performed BY the affiliate
50. BEA USE
ONLY
51. BEA USE
ONLY

2138

2139

2143

Remarks

FORM BE-11B(SF) (REV. 11/2008)

Page 4

Mil.

Thous. Dols.

Affiliate ID Number

BE-11B(SF)

Part III — U.S. EXPORTS TO AND U.S. IMPORTS FROM MAJORITY-OWNED FOREIGN AFFILIATE
Goods only valued f.a.s. at port of exportation; do not include services — See Instruction Booklet, Part V.
IMPORTANT NOTES
Report U.S. exports of goods to and U.S. imports of goods from
the foreign affiliate in FY 2008. 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 foreign affiliate by, or
charged by the foreign affiliate to, a U.S. person.
Foreign affiliates 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 the 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.
52.

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, electricity, and water — Report ONLY the product
value of natural gas, electricity, and water that you produce or sell at
wholesale as exports and imports of goods. DO NOT report the
service value (transmission and distribution).

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

4172

"Shipped" basis

"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.

U.S. EXPORTS OF GOODS TO THIS FOREIGN
AFFILIATE (Valued f.a.s. U.S. port)

Shipped by U.S.
Reporter(s)

TOTAL

Shipped by other
U.S. persons

(1)
(2)
(3)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
53.

Total goods shipped in FY 2008 from the U.S.
to this affiliate

4173

U.S. IMPORTS OF GOODS FROM THIS FOREIGN
AFFILIATE (Valued f.a.s. foreign port)

Shipped to U.S.
Reporter(s)

TOTAL

Shipped to other
U.S. persons

(1)
(2)
(3)
Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols. Bil. Mil. Thous. Dols.
1

54.

55.

Total goods shipped in FY 2008 to the U.S.
by this affiliate

4178

BEA USE ONLY

4179

Remarks

FORM BE-11B(SF) (REV. 11/2008)

Page 5

2008 ANNUAL SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-11B(SF)
ADDITIONAL INSTRUCTIONS BY ITEM
Part I — IDENTIFICATION OF FOREIGN AFFILIATE
3. Country of location — If the affiliate is engaged in petroleum
shipping, other water transportation, or oil and gas drilling, and has
operations spanning more than one country, use country of
incorporation for country of location. For example, classify in country
of incorporation an oil drilling rig that moves from country to country
during the year.
6. Ownership by U.S. Reporter named in item 1.

39. Employee compensation — Consists of wages and salaries of
employees and employer expenditures for all employee benefit
plans.
Wages and salaries — 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, stock based compensation, and commissions.
Exclude commissions paid to independent personnel who are not
employees.

Equity interest is the U.S. Reporter’s direct ownership in the total
equity (voting and nonvoting) of the affiliate. Examples of
nonvoting equity include nonvoting stock and a limited partner’s
interest in a partnership.

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 in "employee benefit
plans.")

Voting interest is the U.S. Reporter’s direct ownership in just the
voting equity of the affiliate. Examples of voting equity include
voting stock and a general partner’s interest in a partnership.
Thus, a U.S. Reporter could have a 100 percent direct voting
interest in an affiliate but own less than 100 percent of the
affiliate’s total equity.
24.—32.
Sales or gross operating revenues of foreign affiliate, by
industry of sales or gross operating revenues. See Additional
Instructions for Part II, Section B, item 35 below.

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.

Holding companies (ISI code 5512) must show total income. To
be considered a holding company, income from equity
investments must be more than 50 percent of total income. In
addition, normally at least 50 percent of total assets must consist
of investments in affiliates. ISI code 5512, (holding company), is an
invalid classification if more than 50 percent of income generated,
or expected to be generated, by an affiliate is from non-holding
company activities.

Employee benefit plans — 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 post employment and post retirement
expenses per FAS 106. If plans are financed jointly by the
employer and the employee, include only the contributions of the
employer.

Dealers in financial instruments and finance, insurance, and
real estate companies see Special Instructions on page 7.
Part II — FINANCIAL AND OPERATING DATA OF FOREIGN
AFFILIATE

• Section D — Balance Sheet

• Section A — Income Statement
34. Net income (loss) — Net income for the year, after provision for
foreign income taxes, but before provision for common and
preferred dividends. Include income from equity investments and
realized and unrealized gains (losses) (net of income tax effects)
included in the determination of net income.

• Section B — Distribution of Sales or Gross Operating
Revenues

35. 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 and
excise taxes levied on manufacturers, wholesalers, and retailers.
Affiliates classified in ISI codes 5223, 5224, 5231, 5238, 5252 and
5331 report interest income on this line. Insurance companies with
ISI codes 5243 and 5249 should include gross investment income
in this item. Dealers in financial instruments and finance,
insurance, and real estate companies see Special Instructions
on page 7.

45. Property, plant, and equipment, net — Report NET book value
of land, timber, mineral rights and similar rights owned. Also
include net book value of structures, machinery, equipment,
special tools, deposit containers, construction in progress, other
depreciable property and capitalized tangible and intangible
exploration and development costs of the foreign affiliate. Include
items on capital leases from others, per FAS 13. Exclude all other
types of intangible assets, and land held for resale.
(Unincorporated affiliates include items owned by the U.S.
Reporter(s) but in the affiliate’s possession whether or not carried
on the affiliate’s books or records. However, insurance companies
see Special Instructions, B.2., on page 7.)

• Section E — Property, Plant, and Equipment (PP&E)
Expenditures

48. Expenditures for new and used property, plant, and
equipment (PP&E) — Include items leased from others (including
land) under capital leases. Also include the capitalized value of
timber, mineral and similar rights leased by the affiliate from
others. Exclude items the affiliate has sold under a capital lease.
Exclude from expenditures all changes in PP&E, resulting from a
change in the entity (e.g., merges, acquisitions, divestitures, etc.)
or accounting principles during FY 2008.

• Section C — Number of Employees and Employee
Compensation

For foreign affiliates engaged in exploring for or developing
natural resources, include exploration and development
expenditures made during FY 2008 whether capitalized, including
capitalized expenditures to acquire or lease mineral rights. Do not
include adjustments for expenditures charged against income in
prior years but subsequently capitalized during the FY 2008.

37., 38., 40., and 41.
Managerial, professional and technical employees — Covers
employees in Standard Occupation Classification System (SOC)
groups 11—29 listed below:
11-Management Occupations
13-Business and Financial Operations Occupations
15-Computer and Mathematical Occupations
17-Architecture and Engineering Occupations
19-Life, Physical, and Social Science Occupations
21-Community and Social Services Occupations
23-Legal Occupations
25-Education, Training, and Library Occupations
27-Arts, Design, Entertainment, Sports, and Media
Occupations
29-Healthcare Practitioners and Technical Occupations

• Section F — Technology

All other employees — Covers employees in SOC groups 31—55
listed below:
31-Healthcare Support Occupations
33-Protective Service Occupations
35-Food Preparation and Serving Related Occupations
37-Building and Grounds Cleaning and Maintenance
Occupations
39-Personal Care and Service Occupations
41-Sales and Related Occupations
43-Office and Administrative Support Occupations
45-Farming, Fishing, and Forestry Occupations
47-Construction and Extraction Occupations
49-Installation, Maintenance, and Repair Occupations
51-Production Occupations
53-Transportation and Material Moving Occupations
55-Military Specific Occupations
The SOC and related information can be found at the Bureau of
Labor Statistics web site www.bls.gov. Using the A–Z index, select
Standard Occupational Classification (SOC).

FORM BE-11B(SF) (REV. 11/2008)

Page 6

49. Research and development expenditures — 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.

• Section F — Technology
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.

49. Research and development expenditures — Continued
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.

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

B. Special Instructions for insurance companies

1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial instruments)
and finance and insurance companies — Include in item 34:
• impairment losses as defined by 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 142.
EXCLUDE from item 34, unrealized gains or losses due to
changes in the valuation of financial instruments that are taken
to other comprehensive income.
Include income from explicit fees and commissions as
operating income in item 32.

1. When there is a difference between the financial and operating
data reported to the stockholders and the data reported in the
annual statement to an insurance department, prepare the BE-11
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.
2. Do not include assets of the U.S. Reporter held in the country of
location of the affiliate that are for the benefit of the U.S.
Reporter’s policyholders in the data reported for the affiliate.
3. Instructions for reporting specific items

2. Real estate companies — Include in item 34:
• impairment losses, as defined by FAS 144 and

a. Sales or gross operating revenues, excluding sales
taxes (item 32) — Include items such as earned premiums,
annuity considerations, gross investment income, and items
of a similar nature.

• goodwill impairment as defined by FAS 142.
Include revenues earned from the sale of real estate you own as
operating income in items 32 and 35. Expenses incurred from the
sale of real estate you own, including the net book value of the
real estate sold, should be considered as costs of goods sold. Do
not net the expenses against the revenues.

b. Expenditures for property, plant, and equipment
(item 48) — Include expenditures WHEREVER CLASSIFIED IN
THE BALANCE SHEET.

SUMMARY OF INDUSTRY CLASSIFICATIONS

AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
1110
1120
1130
1140
1150

Crop production
Animal production
Forestry and logging
Fishing, hunting, and trapping
Support activities for agriculture
and forestry

MINING
2111
2121
2123
2124
2125
2126
2127
2132

Oil and gas extraction
Coal
Nonmetallic minerals
Iron ores
Gold and silver ores
Copper, nickel, lead, and zinc ores
Other metal ores
Support activities for oil and gas
operations
2133 Support activities for mining,
except for oil and gas
operations
UTILITIES
2211 Electric power generation,
transmission, and distribution
2212 Natural gas distribution
2213 Water, sewage, and other systems
CONSTRUCTION
2360 Construction of buildings
2370 Heavy and civil engineering
construction
2380 Specialty trade contractors
MANUFACTURING
3111
3112
3113
3114

Animal foods
Grain and oilseed milling
Sugar and confectionery products
Fruit and vegetable preserving
and specialty foods

FORM BE-11B(SF) (REV. 11/2008)

3115 Dairy products
3116 Meat products
3117 Seafood product preparation and
packaging
3118 Bakeries and tortillas
3119 Other food products
3121 Beverages
3122 Tobacco
3130 Textile mills
3140 Textile product mills
3150 Apparel
3160 Leather and allied products
3210 Wood products
3221 Pulp, paper, and paperboard mills
3222 Converted paper products
3231 Printing and related support
activities
3242 Integrated petroleum refining
and extraction
3243 Petroleum refining without
extraction
3244 Asphalt and other petroleum
and coal products
3251 Basic chemicals
3252 Resins, synthetic rubbers, and
artificial and synthetic fibers
and filaments
3253 Pesticides, fertilizers, and other
agricultural chemicals
3254 Pharmaceuticals and medicines
3255 Paints, coatings, and adhesives
3256 Soap, cleaning compounds, and
toilet preparations
3259 Other chemical products and
preparations
3261 Plastics products
3262 Rubber products
3271 Clay products and refractories
3272 Glass and glass products
3273 Cement and concrete products
3274 Lime and gypsum products
3279 Other nonmetallic mineral
products
3311 Iron and steel mills and
ferroalloys
Page 7

3312 Steel products from purchased
steel
3313 Alumina and aluminum
production and processing
3314 Nonferrous metal (except
aluminum) production and
processing
3315 Foundries
3321 Forging and stamping
3322 Cutlery and handtools
3323 Architectural and structural metals
3324 Boilers, tanks, and shipping
containers
3325 Hardware
3326 Spring and wire products
3327 Machine shops; turned products;
and screws, nuts, and bolts
3328 Coating, engraving, heat treating,
and allied activities
3329 Other fabricated metal products
3331 Agriculture, construction, and
mining machinery
3332 Industrial machinery
3333 Commercial and service industry
machinery
3334 Ventilation, heating, airconditioning, and commercial
refrigeration equipment
3335 Metalworking machinery
3336 Engines, turbines, and power
transmission equipment
3339 Other general purpose machinery
3341 Computer and peripheral
equipment
3342 Communications equipment
3343 Audio and video equipment
3344 Semiconductors and other
electronic components
3345 Navigational, measuring,
electromedical, and control
instruments
3346 Manufacturing and reproducing
magnetic and optical media
3351 Electric lighting equipment
3352 Household appliances
3353 Electrical equipment

SUMMARY OF INDUSTRY CLASSIFICATIONS

MANUFACTURING – Continued

TRANSPORTATION AND
WAREHOUSING

PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES

3359 Other electrical equipment and
components
3361 Motor vehicles
3362 Motor vehicle bodies and trailers
3363 Motor vehicle parts
3364 Aerospace products and parts
3365 Railroad rolling stock
3366 Ship and boat building
3369 Other transportation equipment
3370 Furniture and related products
3391 Medical equipment and supplies
3399 Other miscellaneous
manufacturing

4810
4821
4833
4839
4840
4850

5411 Legal services
5412 Accounting, tax preparation,
bookkeeping, and payroll
services
5413 Architectural, engineering, and
related services
5414 Specialized design services
5415 Computer systems design and
related services
5416 Management, scientific, and
technical consulting services
5417 Scientific research and
development services
5418 Advertising and related services
5419 Other professional, scientific, and
technical services

WHOLESALE TRADE
MERCHANT WHOLESALERS, DURABLE
GOODS
4231 Motor vehicles and motor vehicle
parts and supplies merchant
wholesalers
4232 Furniture and home furnishing
merchant wholesalers
4233 Lumber and other construction
materials merchant wholesalers
4234 Professional and commercial
equipment and supplies
merchant wholesalers
4235 Metal and mineral (except
petroleum) merchant
wholesalers
4236 Electrical and electronic goods
merchant wholesalers
4237 Hardware, and plumbing and
heating equipment and supplies
merchant wholesalers
4238 Machinery, equipment, and
supplies merchant wholesalers
4239 Miscellaneous durable goods
merchant wholesalers
MERCHANT WHOLESALERS
NONDURABLE GOODS
4241 Paper and paper product
merchant wholesalers
4242 Drugs and druggists’ sundries
merchant wholesalers
4243 Apparel, piece goods, and notions
merchant wholesalers
4244 Grocery and related product
merchant wholesalers
4245 Farm product raw material
merchant wholesalers
4246 Chemical and allied products
merchant wholesalers
4247 Petroleum and petroleum
products merchant wholesalers
4248 Beer, wine, and distilled alcoholic
beverage merchant wholesalers
4249 Miscellaneous nondurable goods
merchant wholesalers
ELECTRONIC MARKETS AND AGENTS
AND BROKERS
4251 Wholesale electronic markets and
agents and brokers
RETAIL TRADE
4410 Motor vehicle and parts dealers
4420 Furniture and home furnishings
stores
4431 Electronics and appliance stores
4440 Building material and garden
equipment and supplies dealers
4450 Food and beverage stores
4461 Health and personal care stores
4471 Gasoline stations
4480 Clothing and clothing accessories
stores
4510 Sporting goods, hobby, book, and
music stores
4520 General merchandise stores
4530 Miscellaneous store retailers
4540 Nonstore retailers

FORM BE-11B(SF) (REV. 11/2008)

4863
4868
4870
4880
4920
4932
4939

Air transportation
Rail transportation
Petroleum tanker operations
Other water transportation
Truck transportation
Transit and ground passenger
transportation
Pipeline transportation of crude
oil, refined petroleum products,
and natural gas
Other pipeline transportation
Scenic and sightseeing
transportation
Support activities for
transportation
Couriers and messengers
Petroleum storage for hire
Other warehousing and storage

INFORMATION
5111 Newspaper, periodical, book, and
directory publishers
5112 Software publishers
5121 Motion picture and video
industries
5122 Sound recording industries
5151 Radio and television broadcasting
5152 Cable and other subscription
programming
5161 Internet publishing and
broadcasting
5171 Wired telecommunications
carriers
5172 Wireless telecommunications
carriers (except satellite)
5173 Telecommunications resellers
5174 Satellite telecommunications
5175 Cable and other program
distribution
5179 Other telecommunications
5181 Internet service providers and
web search portals
5182 Data processing, hosting, and
related services
5191 Other information services
FINANCE AND INSURANCE
5221 Depository credit intermediation
(Banking)
5223 Activities related to credit
intermediation
5224 Nondepository credit
intermediation
5229 Nondepository branches and
agencies
5231 Securities and commodity
contracts intermediation and
brokerage
5238 Other financial investment
activities and exchanges
5242 Agencies, brokerages, and other
insurance related activities
5243 Insurance carriers, except life
insurance carriers
5249 Life insurance carriers
5252 Funds, trusts, and other financial
vehicles

MANAGEMENT OF COMPANIES
AND ENTERPRISES
5512 Holding companies, except bank
holding companies
5513 Corporate, subsidiary, and
regional management offices
ADMINISTRATIVE AND SUPPORT
AND WASTE MANAGEMENT AND
REMEDIATION SERVICES
5611
5612
5613
5614
5615
5616
5617
5619
5620

Office administrative services
Facilities support services
Employment services
Business support services
Travel arrangement and
reservation services
Investigation and security services
Services to buildings and
dwellings
Other support services
Waste management and
remediation services

EDUCATIONAL SERVICES
6110 Educational services
HEALTH CARE AND SOCIAL
ASSISTANCE
6210 Ambulatory health care services
6220 Hospitals
6230 Nursing and residential care
facilities
6240 Social assistance
ARTS, ENTERTAINMENT, AND
RECREATION
7110 Performing arts, spectator sports,
and related industries
7121 Museums, historical sites, and
similar institutions
7130 Amusement, gambling, and
recreation industries
ACCOMMODATION AND FOOD
SERVICES
7210 Accommodation
7220 Food services and drinking places
OTHER SERVICES

REAL ESTATE AND RENTAL AND
LEASING
5310 Real estate
5321 Automotive equipment rental and
leasing
5329 Other rental and leasing services
5331 Lessors of nonfinancial intangible
assets (except copyrighted
works)

Page 8

8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic,
professional, and similar
organizations
PUBLIC ADMINISTRATION
9200 Public administration

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File Modified	2008-11-14
File Created	2008-11-14