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

FORM

BE-10A (REV. 12/2014)

OMB No. 0608-0053: Approval Expires 12/31/2016

2014 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

FORM BE-10A (Report for U.S. Reporter)
Electronic Filing: Go to www.bea.gov/efile for details
Mail reports to:

U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Washington, DC 20230

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
Fax reports to:
Assistance:

(202) 606-5312
E-mail:
be10/[email protected]
Telephone:
(202) 606-5566
Copies of form: www.bea.gov/dia

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 reportable in fiscal year 2014.
Data on Form BE-10A pertain to the fully consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2014 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, BE-10D, or BE-10E.
Due Date — A complete BE-10 report is due on the following dates:
May 29, 2015 for a U.S. Reporter required to file fewer than 50 Forms BE-10B, BE-10C, and/or BE-10D
June 30, 2015 for a U.S. Reporter required to file 50 or more Forms BE-10B, BE-10C, and/or BE-10D
Monetary Values — Report in U.S. dollars rounded to thousands (omitting 000).
EXAMPLE – If amount is $1,334,891.00, report as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
1

Bil.

Mil.

Thous.

Dols.

1

335

000

If an item is between + or – $500.00, enter “0.” Use parenthesis () to indicate negative numbers.
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). The filing of reports is mandatory and the Act provides that your report
to this Bureau is confidential. Whoever fails to report may be subject to penalties. See page 11 for additional details.

MANDATORY
CONFIDENTIALITY
PENALTIES

Person to consult concerning questions about this
report
0990

Name

0991

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 instruction Part IV.E of the
Instruction Booklet, estimates may have been provided.
Authorized official’s signature

0992
0994

Telephone
Number

1001

Fax

0999

Email

Print or type name and title
0995

May we use e-mail to correspond with you to discuss questions relating to this
form, including questions that may contain information about your company
that you may consider confidential? (Note: Electronic mail is not inherently
confidential. We will treat information we receive as confidential but your
e-mail is not necessarily secure against interception by a third party.)
0998

1

Yes

2

No

Telephone Number
0996

Date

Part I – Identification of U.S. Reporter
2 Form of organization of U.S. Reporter — Mark (X) one
1002

1

1

Corporation

1

2

Individual, estate, or trust

1

3

Other — Specify

3 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

1

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 the U.S. business enterprise with whose data your data will be consolidated in accordance with
the definition of a 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.

1

2

No — Complete the remainder of this form.

4 What is the Employer Identification Number(s) used by the U.S. Reporter to file income and payroll taxes?
Show additional numbers on a separate sheet if necessary.
1004

__

1

_______

2

__

_______

5 How many foreign affiliate reports (Forms BE-10B, BE-10C, and BE-10D) are you required to file?
1005

6 What is the ending date of this U.S. Reporter’s 2014 fiscal year?
The U.S. Reporter’s financial reporting year that has an ending date in calendar year 2014. See Instruction Booklet , Part II.A.
Month Day
1006

Year

1

/

/

2014

7 Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting
methods or principles during FY 2014 that caused FY 2013 data to be restated?
1007

1

1

Yes — The effect of restatement on property, plant, and equipment accounts must be entered in item 66 .

1

2

No

8 Is the U.S. Reporter a bank?
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.
1008

1

1

Yes

1

2

No

BEA
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ONLY

Page 2

FORM BE-10A (REV. 12/2014)

Part I – Identification of U.S. Reporter — Continued
9

Does the U.S. Reporter own a majority interest in an unconsolidated 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.

1

2

Enter the name under which a separate Form BE-10A is being filed.

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

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

1

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 2014 Form
BE-15A, Annual Survey of Foreign Direct Investment in the United States?
1011

1

1

Yes — Complete only item 28 through 30 , 45 through 48 , 52 through 77 , 83 through
88 , on the remainder of this Form BE-10A. Also complete Form(s) BE-10B/C/D, as required.

1

2

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

12 What is the major activity of the 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

Producer of goods

1

2

Seller of goods the affiliate does not produce

1

3

Producer or distributor of information

1

4

Provider of services

1

5

Other – Specify

13 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 to sell at wholesale.”)
1014

1

14 — 19 Internationally blank.

BEA
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FORM BE-10A (REV. 12/2013)

Page 3

Part II — Sales and Employment by Industry Classification
Industry classification of fully consolidated U.S. Reporter (based on sales or gross operating revenues)
• Report in columns (1) and (2), respectively, the 4-digit International Surveys Industry (ISI) code(s) and the sales or gross operating revenues,
excluding sales taxes, associated with each code, in order of the sizes of sales or gross operating revenues from large to small.
For a full explanation of each code, see the Guide to Industry Classifications for International Surveys, 2012.
• 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. 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 contact BEA for further assistance before using ISI code 5512.
• Dealers in financial instruments and finance, insurance, and real estate companies see Special Instructions, page 12.
• Report in column (3), the number of employees on the payroll at the end of FY 2014, 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 2014. If
employment is subject to unusual variations, see instructions for “NUMBER OF EMPLOYEES” under Section C, page 6.
• For most companies the employment distribution in column (3) is not proportional to the sales distribution in column (2). Therefore, do not
distribute employment in column (3) in proportion to sales in column (2). See Additional Instructions for Part I, items 15 – 27 , on page 11
at the back of this form.

Sales or gross operating
revenues, excluding sales
taxes
(2)

ISI code

What are sales or gross operating revenues and
employment by ISI code for the U.S. Reporter?

(1)

$ Bil.
1015 1

Mil.

Thous.

Number of employees
engaged in activities for
the ISI codes in column (1)
(3)

Dols.

2

3

000

20 Largest sales or gross operating revenues? . . . . . . . . . . . . . .

1016 1

2

3

000

21 2nd largest sales or gross operating revenues?. . . . . . . . . . . .

1017 1

2

3

000

22 3rd largest sales or gross operating revenues?. . . . . . . . . . . .

1018 1

2

3

000

23 4th largest sales or gross operating revenues?. . . . . . . . . . . .
1019 1

2

3

000

24 5th largest sales or gross operating revenues?. . . . . . . . . . . .
1020 1

2

3

000

25 6th largest sales or gross operating revenues?. . . . . . . . . . . .
1021 1

2

3

000

26 7th largest sales or gross operating revenues?. . . . . . . . . . . .
1022 1

2

3

000

27 8th largest sales or gross operating revenues?. . . . . . . . . . . .

1023 1

2

3

000

28 9th largest sales or gross operating revenues?. . . . . . . . . . . .

1024 1

2

3

000

29 10th largest sales or gross operating revenues?. . . . . . . . . . .

1025

3

30 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).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1026
31 Sales or gross operating revenues and employees not
accounted for above . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2

3

000

1027 2

32 TOTAL SALES OR GROSS OPERATING REVENUES AND
EMPLOYEES — Sum of items 15 through 26 (Column (2)
must equal item 37 and also item 47 column (1). Column (3) must
equal item 53 .). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BEA
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Page 4

3

000

1028 1

2

3

4

5

1029 1

2

3

4

5

1030 1

2

3

4

5

1031 1

2

3

4

5
FORM BE-10A (REV. 12/2014)

Part III — Contract Manufacturing Services
CONTRACT MANUFACTURING — Contracting with a firm to process materials and components, including payments for
fabricating, assembling, labeling, and packaging materials and components.
Contract Manufacturing Services PURCHASED
33

In FY 2014, did this U.S. Reporter purchase contract manufacturing services from others (including foreign
affiliates)?
1032

1

1

Yes — Continue with item 29

1

2
No — Skip to item 31

34 Does the U.S. Reporter own some or all of the materials used by the contract manufacturers?
Are the companies provided the manufacturing services located inside or outside of the U.S.?
Mark (X) all that apply.
1033

1

1

1034

1

The U.S. Reporter owned some or all of the materials used by the contract manufactures and the contract manufacturers are
located inside the U.S.

2

1035

1

The U.S. Reporter owned some or all of the materials used by the contract manufactures and the contract manufacturers are
located outside of the U.S.

3

1036

1

The U.S. Reporter did not own some or all of the materials used by the contract manufactures and the contract manufacturers
are located inside the U.S.

4

The U.S. Reporter did not own some or all of the materials used by the contract manufactures and the contract manufacturers
are located outside of the U.S.

Contract Manufacturing Services PERFORMED
35

1037

1

1

Yes

1

2

No

SIZE OF THE U.S. REPORTER
36

In FY 2014, did this U.S. Reporter perform contract manufacturing services for others (including
foreign affiliates) outside the U.S.?

Did this U.S. Reporter have any one of these three items: (1) total assets, (2) sales or gross operating revenues,
excluding sales taxes, or (3) net income (loss), greater than $300 million at any time during the U.S. Reporter’s
2014 fiscal year?
10007

1

1

Yes — Skip Part IV, then continue with Part V on page 5.

1

2

No — Complete Part IV, skip Part V, then continue to Part VI on page X.

37 — 39 Internationally blank.

Part IV — Selected Financial and Operating Data of U.S. Reporter
NET INCOME, ASSETS AND LIABILITIES

$ Bil.

What are the U.S. Reporter’s net income, assets, and liabilities?

Mil.

Thous.

Dols.

2031 1

40

Net income (loss)? — See 27 on page 5 for instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41

Total assets — Balance at close of fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 000

42

Total liabilities — Balance at close of fiscal year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 000

2032 1

000

2033 1

➙ Skip to Part IV on page 10.
●

BEA 2036
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1

FORM BE-10A (REV. 12/2013)

2

3

4

5

Page 5

Part V — Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to item 19 is “Yes”
Section A — Income Statement of U.S. Reporter — See Additional Instructions for Part V, Section A, on page x

at the back of this form.
What are the incomes of the U.S. Reporter?
43
44

45

3037
Sales or gross operating revenues, excluding sales taxes? —
Must equal to item 27 column (2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$ Bil.

Thous.

Dols.

000

Income from equity investments in unconsolidated business enterprises (domestic
$ Bil.
and foreign)? — For those owned 20 percent or more (including majority-owned foreign affiliates),
3038 1
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. . . . . . . . . . . . . . . .
Certain 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 amount
before income tax effect. Include income tax effect in 29. Report gains (losses) resulting from:

Mil.

1

$ Bil.

Mil.

Thous.

Dols.

000
Mil.

Thous.

Dols.

3039 1

000

a. Sale or disposition of financial assets including investment securities; FASB ASC 320 (FAS 115) holding gains (losses) on securities
classified as trading securities; FASB ASC 320 (FAS 115) impairment losses; and gains (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 FASB ASC 360 (FAS 144) 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 FASB ASC 350 (FAS 142);
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;
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 30;
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, and 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. Exclude legal judgments;
h. The cumulative effect of a change in accounting principle; and
i. The cumulative effect of a change in the estimate of stock compensation forfeitures under FASB ASC 718 (FAS 123(R)).
46

$ Bil.

Other income — Specify

Mil.

Thous.

Dols.

3040 1

000
3041 1

47

Total income? — Sum of items 33 through 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

What are the costs and expenses of the U.S. Reporter?

$ Bil.

48

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

49

3043
U.S. income taxes? — Provision for U.S. Federal, state, and local income taxes.
Exclude production royalty payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

50

Dols.

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

000
000

3044 1

000

$ Bil.

Mil.

Thous.

TOTAL COSTS AND EXPENSE — Sum of items 38 through 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

What is the net income of the U.S. Reporter?
52

Thous.

1

3045 1

51

Mil.

3042 1

000
$ Bil.

3046 1

NET INCOME (LOSS)? — Item 37 minus item 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Dols.

Mil.

Thous.

Dols.

000

BEA USE ONLY

Page 6

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — continued
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.

53 Sales or gross operating
revenues, excluding sales
taxes? —

(1) = (2) + (3) + (4)
$ Bil.

Mil.

Thous.

Sales to foreign affiliates
of this U.S. Reporter
(3)

Sales to U.S.
persons

TOTAL

(2)

Dols.

$ Bil.

3147 1 3147

Mil.

Thous.

Dols.

2

$ Bil.

Mil.

Thous.

Dols.

Sales to other
foreign persons
(4)
$ Bil.

Mil.

Thous.

Dols.

4

3

a. Column (1) equals item 33 .
b. Each column of line 42
equals the sum of items 43 ,
44 , and 45 .

3148

000

3148 1

BY TYPE
54 Sales of goods?. . . . . . . . . . .

3149

000

3149 1

55 Sales of services? . . . . . . . .

3150

000

000

000

000

000
4

000

000
4

3

000

000
4

3

2

000

000
3

2

3150 1

56 Invesment income?. . . . . . .

000
2

000

000

BEA USE ONLY
FORM BE-10A (REV. 12/2013)

Page 7

Part V — Financial and Operating Data of U.S. Reporter — continued
Section C — Number of Employees and Employee Compensation — See Additional Instructions for Part V,

Section c, on page 11 at the back of this form.
Report the number of employees on the payroll at the end of FY 2014 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 2014. If the number of employees at the end of FY 2014
(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 2014. 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.
Number of employees
3253 1

57

What is the U.S. Reporter’s total number of employees?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

58

Number of employees in item 46 who are research and
development employees — Employees engaged in R&D, including
managers, scientists, and other professional and technical employees. See
Additional Instructions for Part III, Section C, on page 11 at the back of this form. . . . . . . . . . . . . . . . . . . . . . .

3256 1

Report employee compensation expenditures, the base compensation data on payroll records, 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 required by statute. Total employee compensation consists of wages and salaries of employees and
employer expenditures for all employee benefit plans. 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. DO NOT include compensation of contract workers not carried on the payroll of this U.S. Reporter.
Wages and salaries include 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. 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. Include in-kind payments, valued at their costs, 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.
Employee benefit plans include 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 FASB ASC 715 (FAS 106). If plans are financed jointly by the employer and the employee, include only the contributions of the
employer.

59

$ Bil.
What is the U.S. Reporter’s total employee compensation
3257 1
expenditure? — Report, for all employees, the sum of wages and salaries
and employee benefit plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mil.

Thous.

Dols.

000

Remarks

BEA USE ONLY

Page 8

3260 1

2

3

4

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — continued
Section D — Balance Sheet of U.S. Reporter at Close of FY2014 — See Additional Instructions for Part III, Section D,

on page 12 at the back of this form.
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.
Balance at close of fiscal year

What are the U.S. Reporter’s Assets?

$ Bil.

Mil.

Thous.

Dols.

3364 1

60

Cash and cash equivelents?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

61

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

000

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 ). . . . . . . . . .

000

63

Property, plant, and equipment, net?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

64

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

66

Other assets?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

67

TOTAL ASSETS? — Sum of items 60 through 67 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3365 1

3366 1

62

3367 1

3368 1

3369 1

65

3370 1

3371 1

What are the U.S. Reporter’s Liabilities?
— Insurance companies see Special Instructions, B.2.g., page 12.

$ Bil.

Mil.

Thous.

Dols.

3373 1

68

Trade accounts and trade notes payable, current? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

69

Other liabilities?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

70

TOTAL LIABILITIES? — Sum of items 56 and 57 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3374 1

3375 1

What are the U.S. Reporter’s Owners’ Equity?

$ Bil.

Mil.

Thous.

Dols.

3376 1

71

TOTAL OWNERS’ EQUITY — Item xx minus item xx. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

BEA USE ONLY
FORM BE-10A (REV. 12/2013)

Page 9

Part V — Financial and Operating Data of U.S. Reporter — continued
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.
NOTE — 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.

What is the balance at close of FY 2013?
— Insurance companies see Special Instructions, B.2.h., page 12.
72

$ Bil.

3477
Net book value of PP&E at close FY 2013 — The closing FY 2013 value,
before restatement due to a change in the entity or accounting methods or principles . . . . . . . . . . . . . . . . . . .

Mil.

Thous.

Dols.

1

000

What are the changes during FY 2014?
73

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
$ Bil.
in parentheses. Exclude gains (losses) resulting from the sale or disposition of
3478 1
domestic subsidiaries of the U.S. Reporter, and from revaluation of assets
(whether or not realized). Report these amounts in items 39 and/or 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mil.

Thous.

Dols.

000

Expenditures by the U.S. Reporter for, or transfers into the U.S. Reporter of:
(Insurance companies see Special Instructions, B.2.i., page 12.)
74

75

$ Bil.

Mil.

Thous.

Dols.

3479 1

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3480 1

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

000

76

Depreciation?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

77

Depletion?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3481 1

78

3482 1

3483 1

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 75 . Include any gains (losses) from
the sale or disposition of property, plant, and equipment in item 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

What is the balance at close of FY 2014?
79

000

$ Bil.

3484
Net book value of PP&E at close FY 2014 — Equals sum of items 74
through 79 ; must also equal item 65 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mil.

Thous.

Dols.

1

000

ADDENDUM
80

Petroleum and mining exploration and development expenditures
charged against income including expenditures charged against
$ Bil.
income to acquire or lease mineral rights — Do not include expenditures
3485 1
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. . . . . . . . . . . . . . . . .

BEA USE ONLY

Page 10

3486

Mil.

Thous.

Dols.

000

1

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — continued
Section F — Interest, Production Royalty Payments, and Taxes
$ Bil.
3587

82

83

84

85

Interest income?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3588
— Interest received by 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.
Interest expensed or capitalized. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
— Interest expensed or capitalized by the U.S. Reporter, paid or due to all payees (including
3589
affiliated persons), gross of tax withheld. Do not net against interest income, item 87.
Production royalty payments to Federal, state, and local governments
for natural resources, total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3590
— Include amounts paid or accrued for the year. Include payments in-kind at market value.

Mil.

Thous.

Dols.

1

000
1

000
1

000
1

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 —

000

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).

Section G — Banking Industry Activities
Report assets, liabilities, and interest for banking related activities covered by ISI codes 5221 or 5229.
86

In 10 through 19 , did you report sales for ISI codes 5221 or 5229 (depository or non-depository banking)?
3600

1

1

Yes

1

2

No — Skip to 48

Banking Activities in
ISI codes 5221 or 5229

TOTAL
(1) = (2) + (3)

87

What are the U.S. Reporter’s
values for:

(1)

$ Bil.
3601

Mil.

Thous.

(2)

Dols.

1

$ Bil.

3602 1

$ Bil.

000

Mil.

Thous.

Dols.

000
3

000
2

000
3

000

3604 1

Interest expensed or capitalized?
— Column (1) equals 83 . . . . . . . . . . . .

(3)

Dols.

2

3603 1

Interest Income? —
Column (1) equals 82 . . . . . . . . . . . . . . . . .

Thous.

3

000

Liabilities? — Column (1) equals 70 . . . . .

Mil.

2

000

Assets? — Column (1) equals 67 . . . . . . .

All Others

000
2

000
3

000

000

000

Remarks

BEA USE ONLY
FORM BE-10A (REV. 12/2013)

3486 1

2

3

Page 11

Part V — Financial and Operating Data of U.S. Reporter — continued
Section H — Insurance Industry Activities — Premiums earned and losses incurred
Report premiums earned and losses incurred for insurance related activities covered by ISI codes 5243 (Insurance carriers, except life
insurance carriers) and 5249 (Life insurance carriers).
88

Of the total sales and gross operating revenues reported in 21 , column 2, were any of the sales or revenues
generated by insurance related activities covered by ISI codes 5243 or 5249?
3591

1

1

Yes —Answer xx and xx

1

2

No —Skip to xx
$ Bil.

What are the U.S. Reporter’s values for:
89

Mil.

Thous.

Dols.

3592 1

000

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 variableuniversal life policies.

$ Bil.

Mil.

Thous.

Dols.

3593 1

90

000

Losses incurred?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
— Report losses incurred for the insurance products covered by 49 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.

Section I — Technology
Research and development (R&D) expenditures in 51 pertains only to R&D performed by the U.S. Reporter, whether for its
own account or for others. Include the cost of R&D performed by the U.S. Reporter and allocated to its foreign affiliate. (DO NOT report
such allocated R&D costs on Form BE-11(B), 32 .) Also, include R&D financed by the Federal Government. Exclude the cost of any R&D
funded by the Reporter but performed by others.

BEA USE ONLY

Page 12

3599 1

2

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — continued
Section I — Technology
Research and development (R&D) expenditures — R&D is planned, creative work aimed at discovering new knowledge
or developing new or significantly improved goods and services. This includes a) activities aimed at acquiring new knowledge or
understanding without specific immediate commercial application or use (basic research); b) activities aimed at solving a specific
problem or meeting a specific commercial objective (applied research); and c) systematic use of research and practical experience to
produce new or significantly improved goods, services, or processes (development).
R&D does NOT include expenditures for:
• Costs for routine product testing, quality control, and technical services unless they are an integral part of an R&D project
• Market research
• Efficiency surveys or management studies
• Literary, artistic, or historical projects, such as films, music, or books and other publications
• Prospecting or exploration for natural resources
Definitions for Basic Research, Applied Research and 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 R&D organizational units of the company or carried out
by company laboratories and technical groups that are not a part of an R&D organization.
• INCLUDE all costs incurred to support R&D performed by the affiliate. INCLUDE wages, salaries, and related costs; materials and
supplies consumed; depreciation on R&D property and equipment, cost of computer software used in R&D activities; utilities, such
as telephone, 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.

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 ASC 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 .
$ Bil.

Mil.

Thous.

Dols.

3694 1

91

R&D performanced BY the U.S. Reporter, total — Sum of items 95 through 98 . . . . . . . . . . . . . . . . .

000

3695 1

92

For U.S. Reporter’s own account. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3696 1

93

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

000

94

For foreign affiliates under contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

95

For others under contract. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

96

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

000

3697 1

3698 1

3699 1

BEA USE ONLY
FORM BE-10A (REV. 12/2013)

3700 1

Page 13

Part VI – 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 2013.
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.

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 customizedsoftware designed to meet the needs of a specific user. This
type ofsoftware 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.

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.

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).

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.
97

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 imports 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).

On what basis were the trade data in the section prepared? — Mark (X) one.
10007

1

1

“Shipped” basis.

1

2

“Charged” basis without adjustments, because there is no material difference between the “charged”

1

3

“Charged” basis with adjustments to correct for material differences between the “charged” and “shipped” basis.

Shipped to its foreign
affiliates

TOTAL
(1) = (2) + (3)

$ Bil.

98

What is the value of exports
by this U.S. Reporter to foreigners
in FY 2014? (f.a.s. U.S. port)

Mil.

Thous.

(2)

Dols.

1

$ Bil.

Mil.

000

Mil.

Thous.

Page 14

Thous.

Dols.

000
Shipped by other foreigners

(2)

Dols.

$ Bil.

Mil.

Thous.

(3)

Dols.

2

$ Bil.

Mil.

Thous.

Dols.

3

10007

000
1

000
2

000

Goods for resale without further
processing, assembly, or manufacture
by the U.S. Reporter. . . . . . . . . . . . . . . . . . . .

1

Other, including capital equipment — Specify

1

000
3

000
2

000
3

000

000
2

000
3

000
BEA
USE
ONLY

Mil.

000
Shipped by its foreign
affiliates

1

100 By intended use:
Goods intended for further processing,
assembly, or manufacture by the U.S.
Reporter before resale to others. . . . . . . . . . .

$ Bil.
3

(1) = (2) + (3)

(3)

Dols.

10007

$ Bil.

What is the value of imports
by this U.S. Reporter by foreigners
in FY 2014? (f.a.s. foreign port)

Thous.

2

TOTAL

99

Shipped to other foreigners

000

000

4104 1

2

3

4

5

4105 1

2

3

4

5

FORM BE-10A (REV. 12/2014)

2014 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-10A
ADDITIONAL INSTRUCTIONS BY ITEM
Authority — This survey is being conducted pursuant to 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 pursuant to Section 5(b)(2) of the Act (22 U.S.C. 3104).
Penalties — 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 C.F.R. 6.4.
Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to 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.
Respondent Burden — Public reporting burden for this BE-11 report (comprising Form BE-11A and Form(s) BE-11B, BE-11C, BE-11D,
and/or BE-11E) is estimated to average 86 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.
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 for your files are immune from legal process.

Part II — Sales and Employment by
Industry Classification

Section B — Distribution of Sales or Gross Operating
Revenues ( 34 — 36 )
34 Sales of goods — Goods are normally economic outputs that are
tangible. Report as sales of goods:

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.

• Mass produced media, including exposed film, video tapes, DVDs,
audio tapes, and CDs.
• 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.

Part V — Financial and Operating Data of
U.S. Reporter

• 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 35 .

Section A — Income Statement of U.S. Reporter
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 5221, 5223, 5224, 5229, 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.

• Magazines and periodicals sold in retail stores. NOTE: Report
subscription sales as sales of services in 35 .
• Packaged general use computer software.
• Structures sold by businesses in real estate.
• Revenues earned from building structures by businesses in
construction.

Dealers in financial instruments and finance, insurance, and real
estate companies see Special Instructions, page 12.

• Electricity, natural gas, and water. NOTE: Revenues derived 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 35 .

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 5221, 5223, 5224,
5229, 5231, 5238, 5252 and 5331 should include interest expense.

FORM BE-10A (REV. 08/2014)

35 Sales of services — Services are normally economic outputs that
are intangible. Report as sales of services:
• Advertising revenue.
• Commissions and fees earned by companies engaged in finance and
real estate activities.
• Mass produced audiovisual media that are delivered electronically,
including film, music, manuscripts, or other digital content.
• 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.

Page 15

• Magazines and periodicals sold through subscriptions. NOTE:
Report magazines and periodicals sold through retail stores, as
sales of goods in 34 .

Section D — Balance Sheet of U.S. Reporter
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). Include
certificates of deposits (CDs) and other deposits of the U.S. Reporter
held by its foreign affiliates or other foreign persons.

• Newspapers.
• Pipeline transportation.
• Software downloaded from the Internet, electronic mail, an
Extranet,
an Electronic Data Interchange network, or some other online
system.

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.

• Computer systems design and related services.
• Negotiated licensing fees for software to be used on networks.
Licensing fees associated with rights to reproduce or distribute
software.
• Electricity transmission and distribution, natural gas distribution,
and water distribution.

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, (Formerly FAS 13),
deferred taxes, underlying minority interest in consolidated domestic
subsidiaries, and all other long-term intercompany debt.

Part V — Financial and Operating Data of
U.S. Reporter—Continued
Report the source of real estate rental income in 31 through 33
based on the location of the property.

36 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 35 .
Finance or insurance companies that include investment income
in gross operating revenues should report the source of such
investment income in 31 through 33 based on the location of the
issuer of the financial instrument whether publicly issued or privately
placed. If the location of the issuer 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 C — Number of Employees and Employee
Compensation
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.

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Section E — Balance Sheet of U.S. Reporter
74 – 81

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.
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.
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.
78 Depreciation — Exclude depletion. Report depletion separately in
item 79.

FORM BE-10A (REV. 08/2014)

Special Instructions for Dealers in Financial Instruments, Finance Companies,
Insurance Companies, and Real Estate Companies
A. Certain gains (losses) ( 28 ) for (1) dealers in financial
instruments and finance and insurance companies, and
(2) real estate companies.
1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial
instruments) and finance and insurance companies —
Include in 28 :
• impairment losses as defined by FASB ASC 320 (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 FASB ASC 350 (FAS 142).
EXCLUDE from 28 , unrealized gains or losses due to changes
in the valuation of financial instruments that are taken directly to
owners’ equity.
EXCLUDE from 28 , income from explicit fees and commissions.
Include income from these fees and commissions as operating
income in 21 and 30 and as sales of services in item 35 .
2. Real estate companies — Include in 28 :
• impairment losses as defined by FASB ASC 360 (FAS 144), and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).
EXCLUDE from 28 the revenues earned and expenses incurred
from the sale of real estate you own. Such revenues should be
reported as operating income in 21 and 30 and as sales of
goods in 34 .
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 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. Instructions for reporting specific items
a. Sales or gross operating revenues, excluding
sales taxes ( 30 ) — Include items such as earned
premiums, annuity considerations, gross investment income,
and items of a similar nature. Exclude income from equity

FORM BE-10A (REV. 08/2014)

investments in unconsolidated business enterprises and
exclude certain realized and unrealized gains or losses that
are to be reported in 28 .
b. Certain gains (losses) ( 28 ) — See Special
Instructions, A.1.
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.
d. Sales of services ( 35 ) — Include premium income and
income from other services, if any.
Calculate premiums earned by companies engaged in
insurance activities 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.
e. Investment income ( 36 ) — 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 Instructions, A.1. See
Additional Instructions for Part III, Section B, 36 ,
on page 11 to determine the location of the transactor of
investment income.
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.
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 liabilities,” unless they are clearly current
liabilities.
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”).

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