Form BE-125 Quarterly Survey of Transactions in Selected Services an

Quarterly Survey of Transactions in Selected Services and Intangible Assets with Foreign Persons

be125_web

Quarterly Survey of Transactions in Selected Services and Intellectual Property with Foreign Persons (Private Sector Mandatory)

OMB: 0608-0067

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OMB No. 0608-0067: Approval Expires 12/31/2015
FORM

BEA USE ONLY

Control number

BE-125 (rev 3/2015)

U.S. DEPARTMENT OF COMMERCE
BUREAU OF ECONOMIC ANALYSIS

QUARTERLY SURVEY OF TRANSACTIONS IN SELECTED SERVICES
AND INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
(This report is mandatory and confidential. See General Instructions.)
Name and address of U.S. Reporter –

Enter or correct as necessary
10001 1

10002 1

10003 1

10004 1

Complete and file this form or file electronically at http://www.bea.gov/efile
Assistance is available via phone (202) 606-5588, M–F 8:30 A.M.–5:00 P.M., eastern time or via e-mail at [email protected].
Please include the form name and number in all correspondence.
How to file:
Step 1. Verify or correct name and address of the U.S. Reporter named in the mailing label and complete Part 1.
Step 2. Complete Part 2 and Schedules A, B, and C based on the instructions given in Part 2.
Step 3. File the completed form within 45 days after the close of each fiscal quarter (or within 90 days after the close of the

final quarter of your fiscal year).
File electronically at:

http://www.bea.gov/efile

Mail to:

U.S. Department of Commerce
Bureau of Economic Analysis
BE-50 (SSB)
Washington, DC 20230

Deliver to:

U.S. Department of Commerce
Bureau of Economic Analysis
BE-50 (SSB)
Shipping and Receiving Section M-100
1441 L Street, NW
Washington, DC 20005

Fax to:

(202) 606-5318

E-mail to:

[email protected]

PART 1 – U.S. REPORTER INFORMATION
1. Person to consult concerning questions about this report
10005

Name

10006

Title

10007 1
10008

10009

report has been prepared in accordance with the applicable
instructions, is complete, and is substantially accurate except
that, in accordance with IV.F of the General Instructions,
estimates may have been prepared where the data are not
available from customary accounting records or precise data
could not be obtained without undue burden.

Telephone number (
FAX number (

3. Certification — The undersigned official certifies that this

)

E-mail address

2. 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.)
1
10010

1
2

Yes
No

Authorized official’s signature

Print or type name and title

Date

Part 1 – U.S. REPORTER INFORMATION — Continued
4. What period does this quarterly report cover?

Month

Day

Year

Day

Year

Beginning date.............................................................................................................................. 11001
Month
1

Ending date.................................................................................................................................. 11002

5. Check the box that best describes the operating status of your company during the reporting period identified in
question 4.
11003

1
2

In existence the entire reporting period – Continue filling out this form.
In existence during only part of the reporting period – Continue filling out this form for the portion of the reporting
period in which your company was in existence and, in the comments section below, explain why your company
did not exist for a part of the period.
Not in existence during the reporting period – Please return form according to instructions on page 1.

6. Was your company owned to the extent of more than 50 percent by another U.S. person (a U.S. person is any individual,
branch, partnership, associated group, association, estate, trust, corporation, other organization, and any government
residing in the United States or subject to the jurisdiction of the United States) at any point during the reporting period
identified in question 4?
11004

No – Continue filling out this form.
Yes – Check A or B:

A
B
11005

Owned by another U.S. person for part of the reporting period – Enter the name and address of the

controlling U.S. person below and continue filling out this form, but only report transactions for the
period during which you were NOT owned by another U.S. person.
Owned by another U.S. person for the entire reporting period – Enter the name and address of the
controlling U.S. person below, and return form according to instructions on page 1.

Name

11006 1

Address — Number and street

11007 1

City

State

ZIP Code

Comments

Page 2

FORM BE-125 (rev 3/2015)

Part 2 — DETERMINATION OF
REPORTING STATUS

Table 1. RECEIPTS FROM FOREIGN PERSONS

If receipts from foreign persons of an individual type
of intellectual property or service exceeded $6 million
last fiscal year or are expected to exceed $6 million in
this fiscal year, then for that type of transaction, you
must (a) mark (X) “Yes” on the appropriate row(s) of
column 1 of Table 1; and (b) report transactions for the
most recent quarter by individual foreign country on
Schedule A and/or C, as appropriate.

Transaction
code

1. Table 1. Receipts from Foreign Persons

Types of transactions

Had total
transactions
exceeding
$6 million
during the last
fiscal year or
expected to
exceed $6
million this
fiscal year?

If “Yes”,

report country
detail for
quarterly
transactions on:

Mark (X)

If receipts for an individual type of intellectual property
or service were $6 million or less in the last fiscal year
and are expected to be $6 million or less this fiscal
year, then for that type of transaction, you must mark
(X) “No.” You are encouraged to voluntarily report more
detailed information on Schedule A and/or C, as
appropriate.

1.
2.
3.
4.

NOTE: Reporting status is based on annual

transactions (actual and/or expected), but amounts
reported on the schedules are for the most recent
quarter.

Yes

Receipts for intellectual property

6.
7.
8.

Rights related to industrial processes and products

Schedule A

Rights related to books, compact discs, audio tapes, etc.

Schedule A

Rights related to trademarks, etc.
Rights related to performances and events pre-recorded
on motion picture film and TV tape
Rights related to broadcasting and recording of live
performances and events
Rights related to general use computer software

Schedule A

Business format franchising fees

Schedule A

Other intellectual property

Schedule A

Schedule A
Schedule A
Schedule A

Receipts for selected services
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.

Accounting, auditing, and bookkeeping services

Schedule A

Advertising services

Schedule A

Auxiliary insurance services

Schedule A

Computer and data processing services

Schedule A

Construction services

Schedule C

Database and other information services

Schedule A

Educational and training services

Schedule A

Engineering, architectural, and surveying services

Schedule C

20.
21.

Financial services
Industrial engineering services

Schedule A

Industrial-type maintenance, installation, alteration,
and training services

Schedule A

Legal services

Schedule A

Management, consulting, and public relations
services (including expenses allocated by a U.S. parent
to its foreign affiliates)

Schedule A

22.
23.
24.
25.
26.

Merchanting services

Schedule A

Mining services

Schedule C

Operational leasing services

Schedule A

Trade-related services, other than merchanting services

Schedule A

Performing arts, sports, and other live performances,
presentations, and events

Schedule A

27.

Premiums paid on primary insurance

28.

Losses recovered on primary insurance

29.

Research, development, and testing services

Schedule A

30.

Telecommunications services

Schedule A

31.

Other selected services *

Schedule A

*Receipts for other selected services include all services transactions and miscellaneous disbursements that are not separately listed above
and are not specifically excluded (see page 18 of the General Instructions). Receipts for other selected services exclude receipts for financial
services (which are covered on a separate BEA survey); income on financial instruments (including interest, dividends, capital gains, etc.); taxes,
penalties and fines, gifts or grants; transportation of freight or passengers; and travel-related services provided to individual travelers (including
hotel accommodation and restaurant meals). See instructions for a definition of services and a fuller discussion of the coverage of this survey.

FORM BE-125 (rev 3/2015)

Page 3

Part 2 — DETERMINATION OF

REPORTING

STATUS — Continued

Table 2. PAYMENTS TO FOREIGN PERSONS

If payments to foreign persons of an individual type
of intellectual property or service exceeded $4 million
last fiscal year or are expected to exceed $4 million
this fiscal year, then for that type of transaction, you
must (a) mark (X) “Yes” on the appropriate row(s) of
column 1 of Table 2; and (b) report transactions for the
most recent quarter by individual foreign country on
Schedule B.
If payments for an individual type of intellectual property
or service were $4 million or less the last fiscal year
and are expected to be $4 million or less this fiscal
year, then for that type of transaction, you must mark
(X) “No.” You are encouraged to voluntarily report more
detailed information on Schedule B.

NOTE: Reporting status is based on annual
transactions (actual and/or expected), but amounts
reported on the schedules are for the most recent
quarter.

Transaction
code

2. Table 2. Payments to Foreign Persons

Types of transactions

Had total
transactions
exceeding
$4 million
during the last
fiscal year or
expected to
exceed $4
million this
fiscal year?
Yes

If “Yes”,

report country
detail for
quarterly
transactions on:

Payments for intellectual property
1.
2.
3.
4.
5.
6.
7.
8.

Rights related to industrial processes and products

Schedule B

Rights related to books, compact discs, audio tapes, etc.

Schedule B

Business format franchising fees

Schedule B

Other intellectual property

Schedule B

Schedule B
Schedule B
Schedule B

Payments for selected services
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.

Accounting, auditing, and bookkeeping services

Schedule B

Advertising services

Schedule B

Auxiliary insurance services

Schedule B

Computer and data processing services

Schedule B

Construction services

Schedule B

Database and other information services

Schedule B

Educational and training services

Schedule B

Engineering, architectural, and surveying services

Schedule B

Financial services

Schedule B

Industrial engineering services

Schedule B

Industrial-type maintenance, installation, alteration,
and training services

Schedule B

20.
21.

Legal services

Schedule B

Management, consulting, and public relations services
(including expenses allocated by a foreign parent to its
foreign affiliates)

Schedule B

22.
23.
24.
25.
26.

Merchanting services
Mining services

Schedule B

Operational leasing services

Schedule B

Trade-related services, other than merchanting services

Schedule B

Performing arts, sports, and other live performances,
presentations, and events

Schedule B

27.

Premiums paid on primary insurance

Schedule B

28.

Losses recovered on primary insurance

Schedule B

29.

Research, development, and testing services

Schedule B

30.

Telecommunications services

Schedule B

31.

Other selected services *

Schedule B

*Payments for other selected services include all services transactions and miscellaneous disbursements that are not separately listed above and
are not specifically excluded (see page 18 of the General Instructions). Payments for other selected services exclude payments for financial
services by financial services firms (which are covered on a separate BEA survey); income on financial instruments (including interest, dividends,
capital gains, etc.); taxes, penalties and fines, gifts or grants; transportation of freight or passengers; and travel-related services provided to
individual travelers (including hotel accommodation and restaurant meals). See instructions for a definition of services and a fuller discussion of the
coverage of this survey.

Page 4

FORM BE-125 (rev 3/2015)

PART 2 – DETERMINATION OF REPORTING STATUS — Continued

3. Enter the 4-digit code that best describes the major activity of the U.S. reporter from the
Summary of Industry Classifications found on pages 19 and 20 of the General Instructions.
11008 1

4. What is the primary Employer Identification Number (EIN) used by the U.S. reporter
to file U.S. income or payroll taxes?
11009

5. Did you have any transactions of the types listed in Table 1, page 3, and Table 2, page 4 (consider all transactions,
regardless of size)?
11010

Yes – Continue with completion of form.

No – Do not continue with completion of form; please return form according to instructions on page 1.

6. Will you be reporting ALL of your transactions on Schedules A, B, and C either on a mandatory or voluntary
basis?
11011

Yes – Skip question 7 and continue to schedules.

No, the U.S. Reporter will not be voluntarily reporting some transactions below the reporting
threshold on Schedules A–C – Continue to question 7.

7. If you had transactions below the reporting threshold, and you choose not to report these transactions
on Schedules A–C voluntarily, provide an estimate of the total amount of receipts and/or payments that
you elected not to report voluntarily.
Report in thousands of U.S. dollars
1
11012

Receipts

Payments

Currency amounts should be reported in U.S. dollars rounded to thousands (omitting 000). EXAMPLE – If the
amount is $1,000,000, report as $1,000. Amounts less than $500.00 round to “0” and should, therefore, be omitted.
Comments

FORM BE-125 (rev 3/2015)

Page 5

Schedule A — INSTRUCTIONS FOR U.S. REPORTER’S RECEIPTS (FROM FOREIGN PERSONS) FOR

SELECTED SERVICES AND INTELLECTUAL PROPERTY
• If receipts from foreign persons of a particular type of service or intellectual property or service covered by Schedule A exceeded $6
million last fiscal year or are expected to exceed $6 million in the current fiscal year, then you are required to report transactions
by country for the most recent quarter for that type of transaction on Schedule A. The “all countries total” should be reported on line 33
with the country detail reported on lines 1 through 32. If you need additional pages to report the country detail, please use the overflow
sheets or make additional copies of this schedule.

• If receipts from foreign persons of a particular type of intellectual property or service were $6 million or less last fiscal year and are
expected to be $6 million or less in the current fiscal year, then you are requested to report transactions by country for the most
recent quarter for that type of transaction on Schedule A. The “all countries total” may be reported on line 33 with the country detail
reported on lines 1 through 32, or you may report only the “all countries total” on line 34.
Enter the transaction code associated with the type of transaction, instead of the complete title of the transaction, in the column heading on
Schedule A. See V. of the General Instructions for complete descriptions of the transactions covered. If you are reporting transactions for
more than two types of intellectual property or services, please use the overflow sheets or make additional copies of this schedule.
Transactions for a type of service or intellectual property are reportable based on your relationship with the purchaser. For example, if
you provided advertising services to a foreign affiliate and to an unaffiliated foreign person, then you would enter “10” for advertising
services under the heading “Transaction code” and enter the appropriate dollar amounts in the columns under “Foreign affiliates” and
“Unaffiliated foreign persons.”
If you report data under transaction code 8, other intellectual property, or transaction code 31, other selected services, then specify
the major type of intellectual property or service on line 35.

Transaction
code

Note that sales of transaction code 13, construction services; transaction code 16, engineering, architectural, and surveying services; and
transaction code 23, mining services should be reported on Schedule C.

Types of transactions

Receipts for intellectual property
1.
2.
3.
4.
5.
6.
7.
8.

Rights related to industrial processes and products
Rights related to books, compact discs, audio tapes, etc.
Rights related to trademarks, etc.
Rights related to performances and events pre-recorded
on motion picture film and TV tape
Rights related to broadcast and recording of live
performances and events
Rights related to general use computer software
Business format franchising fees
Other intellectual property

Receipts for selected services
9.
10.
11.
12.
14.
15.
18.
19.

Page 6

Accounting, auditing, and bookkeeping services
Advertising services
Auxiliary insurance services
Computer and data processing services
Database and other information services
Educational and training services
Industrial engineering services

Industrial-type maintenance, installation, alteration, and
training services

20.
21.

Legal services
Management, consulting, and public relations services
(including expenses allocated by a U.S. parent to its
foreign affiliates)

22.
24.
25.
26.

Merchanting services

29.
30.
31.

Research, development, and testing services

Operational leasing services
Trade-related services, other than merchanting services
Performing arts, sports, and other live performances,
presentations, and events
Telecommunications services
Other selected services

FORM BE-125 (rev 3/2015)

SCHEDULE A — U.S. REPORTER’S RECEIPTS (FROM FOREIGN PERSONS)
FOR SELECTED SERVICES AND INTELLECTUAL PROPERTY
MANDATORY REPORTING FOR EACH TYPE OR TRANSACTION EXCEEDING $6 MILLION
REPORT IN THOUSANDS OF U.S. DOLLARS (i.e. report $1,000,000.00 = $1,000)
Transaction code:______________
-- Select Transaction
Code --

BEA USE
ONLY

RECEIPTS FROM

Foreign
affiliates
(1)

(2)

Foreign parent(s)
and foreign
affiliates of
foreign parent(s)

Unaffiliated
foreign
persons

(4)

(3)

code:______________
-- SelectTransaction
Transaction
Code --

Foreign
affiliates

(5)

Foreign parent(s)
and foreign
affiliates of
foreign parent(s)

(6)

Unaffiliated
foreign
persons

(7)

(8)

002

1 601

003

1 302

004

1 202

4. Canada

005

1 100

5. China

006

1 650

6. France

007

1 307

7. Germany

008

1 308

8. Hong Kong

009

1 611

9. India

010

1 612

10. Israel

011

1 504

11. Italy

012

1 314

12. Japan

013

1 614

13. Luxembourg

014

1 316

14. Mexico

015

1 213

15. Netherlands

016

1 319

16. Philippines

017

1 623

17. Saudi Arabia

018

1 511

18. South Korea

019

1 626

020

1 323

20. Sweden

021

1 324

21. Switzerland

022

1 325

22. Taiwan

023

1 628

23. United Kingdom

024

1 327

24. Venezuela

025

1 219

BEA USE ONLY

A1000

Mandatory data —
1. Australia
2. Belgium
3. Brazil

19. Spain

Other – Specify country
25.
26.
27.
28.
29.
30.
31.
32.

--Select Country--026
--Select Country--027
--Select Country--028
--Select Country--029
--Select Country--030
--Select Country--031
--Select Country--032
--Select Country--033

33. All countries, total
001

34. Voluntary data –Complete

if total receipts for any type of
transaction are $6 million or
less annually. (See I.A.2. of
Instructions.)
034

709

35. If you reported data under transaction code 8, other intellectual property, or transaction code 31, other selected services – specify the major type of
intellectual property or service:

035

FORM BE-125 (rev 3/2015)

Page 7

Schedule B — INSTRUCTIONS FOR U.S. REPORTER’S PAYMENTS (TO FOREIGN PERSONS) FOR SELECTED SERVICES
AND INTELLECTUAL PROPERTY
• If payments to foreign persons of a particular type of service or intellectual property exceeded $4 million last fiscal year or are
expected to exceed $4 million in the current fiscal year, then you are required to report transactions by country for the most recent quarter
for that type of transaction on Schedule B. The “all countries total” should be reported on line 33 with the country detail reported on lines 1
through 32. If you need additional pages to report the country detail, please use the overflow sheets or make additional copies of this schedule.

• If purchases from (payments to) foreign persons of a particular type of intellectual property or service were $4 million or less last fiscal year
and are expected to be $4 million or less in the current fiscal year, then you are requested to report transactions by country for the most
recent quarter for that type of transaction on Schedule B. The all countries total may be reported on line 33 with the country detail reported
on lines 1 through 32, or you may report only the “all countries total” on line 34.
Enter the transaction code associated with the type of transaction, instead of the complete title of the transaction, in the column heading on
Schedule B. See V. of the General Instructions for complete descriptions of the transactions covered. If you are reporting transactions for
more than two types of intellectual property or services, please use the overflow sheets or make additional copies of this schedule.
Transactions for a type of service or intellectual property are reportable based on your relationship with the seller. For example, if you purchased
advertising services from a foreign affiliate and from an unaffiliated foreign person, then you would enter “10” for advertising services under the
heading “Transaction code” and enter the appropriate dollar amounts in the columns under “Foreign affiliates” and “Unaffiliated foreign persons.”

Transaction
code

If you report data under transaction code 8, other intellectual property, or transaction code 31, other selected services, then specify the major
type of intellectual property or service on line 35.

Types of transactions

Payments for intellectual property
1.
2.
3.
4.
5.
6.
7.
8.

Payments for selected services

Page 8

9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.

Accounting, auditing, and bookkeeping services

20.
21.

Legal services
Management, consulting, and public relations services
(including expenses allocated by a foreign parent to its
U.S. affiliates)

22.
24.
25.
26.

Merchanting services

27.

Premiums paid on primary insurance

28.

Losses recovered on primary insurance

29.
30.
31.

Research, development, and testing services

Advertising services
Auxiliary insurance services
Computer and data processing services
Construction services
Database and other information services
Educational and training services
Engineering, architectural, and surveying services
Financial services
Industrial engineering services
Industrial-type maintenance, installation, alteration, and
training services

Operational leasing services
Trade-related services, other than merchanting services
Performing arts, sports, and other live performances,
presentations, and events

Telecommunications services
Other selected services

FORM BE-125 (3/2015)

SCHEDULE B — U.S. REPORTER’S PAYMENTS (TO FOREIGN PERSONS)
FOR SELECTED SERVICES AND INTELLECTUAL PROPERTY
REPORT IN THOUSANDS OF U.S. DOLLARS (i.e. report $1,000,000.00 = $1,000)

BEA USE
ONLY

code:______________
-- SelectTransaction
Transaction
Code --

PAYMENTS TO
Foreign
affiliates
(1)

(2)

Foreign parent(s)
and foreign
affiliates of
foreign parent(s)

(3)

BEA USE ONLY

Unaffiliated
foreign
persons

(4)

Foreign
affiliates

(5)

Foreign parent(s)
and foreign
affiliates of
foreign parent(s)

(6)

Unaffiliated
foreign
persons

(7)

(8)

B1000

Mandatory data —

Transaction code:______________
-- Select Transaction
Code --

1. Australia

002

1 601

2. Belgium

003

1 302

3. Brazil

004

1 202

005

1 100

006

1 650

6. France

007

1 307

7. Germany

008

1 308

8. Hong Kong

009

1 611

9. India

010

1 612

10. Israel

011

1 504

11. Italy

012

1 314

12. Japan

013

1 614

13. Luxembourg

014

1 316

14. Mexico

015

1 213

15. Netherlands

016

1 319

16. Philippines

017

1 623

17. Saudi Arabia

018

1 511

18. South Korea

019

1 626

19. Spain

020

1 323

021

1 324

022

1 325

22. Taiwan

023

1 628

23. United Kingdom

024

1 327

24. Venezuela

025

1 219

027

028

029

030

031

032

033

4. Canada
5. China

20. Sweden
21. Switzerland

Other – Specify country
25.
26.
27.
28.
29.
30.
31.
32.

--Select Country---Select Country---Select Country---Select Country---Select Country---Select Country---Select Country---Select Country--

026

33. All countries, total

001
34. Voluntary data –Complete

if total payments for any type
of transaction are $4 million or
less annually. (See I.A.2. of
Instructions.)
034

709

35. If you reported data under transaction code 8, other intellectual property, or transaction code 31, other selected services – specify the major type of

intellectual property or service:
035

FORM BE-125 (3/2015)

Page 9

Schedule C — INSTRUCTIONS FOR U.S. REPORTER’S RECEIPTS (FROM FOREIGN PERSONS ) FOR CONSTRUCTION
SERVICES; ENGINEERING, ARCHITECTURAL, AND SURVEYING SERVICES; AND MINING SERVICES
AND ASSOCIATED EXPORTS OF GOODS AND FOREIGN EXPENSES OR DISBURSEMENTS
• If receipts from foreign persons (gross operating revenues) of a particular type of service covered by Schedule C exceeded $6 million
last fiscal year or are expected to exceed $6 million in the current fiscal year, then you are required to report transactions by country for
the most recent quarter for that type of transaction on Schedule C. The “all countries total” should be reported on line 33 with the country
detail reported on lines 1 through 32. If you need additional pages to report the country detail, please use the overflow sheets to make
additional copies of this schedule.

• If receipts from foreign persons (gross operating revenues) of a particular type of service were $6 million or less last fiscal year and
are expected to be $6 million or less in the current fiscal year, then you are requested to report transactions by country for the
most recent quarter for that type of transaction on Schedule C. The “all countries total” may be reported on line 33 with the country
detail reported on lines 1 through 32, or you may report the all countries total only on line 34.
Enter the transaction code associated with the type of transaction, instead of the complete title of the transaction, in the column heading
on Schedule C. See V. of the General Instructions for complete descriptions of the transactions covered. If you are reporting transactions
for more than one type of service, please use the overflow sheet or make additional copies of this schedule.
Transactions for a given type of service are reportable based on your relationship with the purchaser. For example, if you provided
construction services to a foreign affiliate and to an unaffiliated foreign person, then you would enter “13” for construction services under
the heading “Transaction code” and enter the dollar amounts in the appropriate columns (covering gross operating revenues, exports of
goods, and/or foreign expenses or disbursements) under “Foreign affiliates” and “Unaffiliated foreign persons.”

Gross operating revenues – Report revenues (sales) as recorded on your books for the value of services provided and/or
construction completed during the reporting period (not when actual payment is received).

Goods exports – Report the value of goods exported from the United States during the reporting period in connection with services
covered on this schedule. Exports should include the value of equipment, supplies, materials, etc., and should equal the amounts reported
on the Shippers Export Declarations. Exclude temporary exports of equipment or other goods that are intended to be returned to the United
States in substantially the same condition as when exported.

Transaction
code

Foreign expenses or disbursements – Report salaries and wages transmitted or disbursed abroad; expenses or outlays for services
(including purchases from foreign subcontractors), materials, and equipment purchases abroad; and other foreign expenses (e.g., local
taxes and fees for permits). (Do not report purchases of material and equipment for import into the United States.)

13.
16.
23.

Page 10

Types of transactions

Construction services
Engineering, architectural, and surveying services
Mining services

FORM BE-125 (rev 3/2015)

SCHEDULE C — U.S. REPORTER’S RECEIPTS (FROM FOREIGN PERSONS) FOR CONSTRUCTION SERVICES;
ENGINEERING, ARCHITECTURAL, AND SURVEYING SERVICES; AND MINING SERVICES AND
ASSOCIATED EXPORTS OF GOODS AND FOREIGN EXPENSES OR DISBURSEMENTS
(Only transaction codes 13, 16, and 23 are to be reported on this schedule. Do not combine transaction types.)
REPORT IN THOUSANDS OF U.S. DOLLARS (i.e. report $1,000,000.00 = $1,000)
Transaction
code:_________________
-- Select
Transaction
Code --

RECEIPTS FROM

Gross
operating
revenues
(sales)
(1)
1

BEA USE ONLY

Gross
Foreign
operating
Exports of expenses
revenues
goods
or disburse(sales)
ments

(3)

(2)
2

Foreign parent(s) and foreign
affiliates of foreign parent(s)

Foreign affiliates

BEA USE
ONLY

(4)

(5)

Unaffiliated foreign persons

Gross
Foreign
Exports of expenses operating
goods
or disburse- revenues
(sales)
ments

(6)

(7)

(8)

Exports of
goods

(9)

Foreign
expenses
or disbursements

(10)

(11)

C1000

Mandatory data —
1. Australia

002

1 601

003

1 302

3. Brazil

004

1 202

4. Canada

005

1 100

5. China

006

1 650

1 307

1 308

1 611

1 612

1 504

1 314

1 614

2. Belgium

6. France
7. Germany
8. Hong Kong
9. India
10. Israel
11. Italy
12. Japan

007
008
009
010
011
012
013

13. Luxembourg

014

1 316

14. Mexico

015

1 213

15. Netherlands

016

1 319

16. Philippines

017

1 623

17. Saudi Arabia

018

1 511

18. South Korea

019

1 626

19. Spain

020

1 323

20. Sweden

021

1 324

21. Switzerland

022

1 325

1 628

1 327

1 219

22. Taiwan
23. United Kingdom
24. Venezuela

023
024
025

Other – Specify country
25. --Select

Country- 26. --Select Country- 27. --Select Country- 28. --Select Country- 29. --Select Country- 30. --Select Country- 31. --Select Country- 32. --Select Country- 33. All countries, total

1
026
027

028

029

030

031
032
033

001

34. Voluntary data – Complete

if total sales for type of
transaction are $6 million
or less annually. (See I.A.2.
of Instructions.)
034

709

FORM BE-125 (rev 3/2015)

Go to the submission page

Page 11

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-125, QUARTERLY SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name _______________________________________

Control Number ________________________

BE-125 Schedule ____________ (Enter “A” or “B”)

Overflow # ________ of _________
TRANSACTION CODE________________________

COUNTRY

BEA USE ONLY

FOREIGN PARENT(s) AND
FOREIGN AFFILIATES OF
FOREIGN PARENT(S)

FOREIGN AFFILIATES

BEA USE ONLY

000

COUNTRY TOTAL FOR THIS PAGE
001
(SUM ROWS 39-65)

0
0

TRANSACTION CODE________________________

UNAFFILIATED FOREIGN
PERSONS

FOREIGN PARENT(s) AND
FOREIGN AFFILIATES OF
FOREIGN PARENT(S)

FOREIGN AFFILIATES

UNAFFILIATED FOREIGN
PERSONS

--Select Country--

--Select Country---Select Country--

--Select Country--

--Select Country---Select Country--

--Select Country--

--Select Country---Select Country--

--Select Country--

Note: You may use this overflow sheet if there is insufficient space on Form BE-125, Schedules A or B, to list every individual foreign country with which you had transactions.
However, if you prefer, you may instead reproduce a copy of the appropriate schedule(s), and enter the data for the additional foreign countries on lines 25 through 32 of the schedule (s).
The overflow sheet is also available in Microsoft Excel format. If you wish to receive a copy of the Excel file, send an email message to [email protected] with your request and we will reply to you
with the file attached to our message.

OVERFLOW FOR SCHEDULE C OF FORM BE-125, QUARTERLY SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name _______________________

Control Number ________________
Overflow # ________ of _________
TRANSACTION CODE___________________

COUNTRY

BEA USE ONLY

Exports
of Goods

Gross Operating
Revenues

000

COUNTRY TOTAL FOR THIS PAGE
(SUM OF ROWS 39-59)
001

FOREIGN PARENT(s) AND FOREIGN AFFILIATES
OF FOREIGN PARENT(S)

FOREIGN AFFILIATES

BEA USE ONLY

Foreign
Gross Operating
Expenses or
Revenues
Disbursements

Exports
of Goods

Foreign
Expenses or
Disbursements

UNAFFILIATED FOREIGN PERSONS

Exports
of Goods

Gross Operating
Revenues

Foreign
Expenses or
Disbursements

--Select Country--

Note: You may use this overflow sheet if there is insufficient space on Form BE-125, Schedule C, to list every individual foreign country with which you had transactions. However, if you prefer, you may
instead reproduce a copy of the appropriate schedule (s), and enter the data for the additional foreign countries on lines 25 through 32 of the schedule (s). The overflow sheet is also available in Microsoft
Excel format. If you wish to receive a copy of the Excel file, send an email message to [email protected] with your request and we will reply to you with the file attached to our message.

GENERAL INSTRUCTIONS
Public reporting burden for this BE-125 report is estimated to average 16 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 0608-0067,
Washington, DC 20503.

Purpose – The Quarterly Survey of Transactions in Selected Services and
Intellectual Property with Foreign Persons is conducted by the Department of
Commerce to obtain data on the size and economic significance of these
transactions. The information collected will be used to help support U.S.
international economic policy and to analyze the impact of that policy and the
policies of foreign countries on international trade in services. The data will also
be used to compile the U.S. international transactions and national income and
product accounts.
Authority – This survey is being conducted under the authority of the
International Investment and Trade in Services Survey Act (P.L. 94-472, 90 Stat.
2059, 22 U.S.C. 3101-3108, as amended – hereinafter “the Act”), and the filing
of reports is mandatory under Section 5(b)(2) of the Act (22 U.S.C. 3104).
Regulations for the survey may be found in 15 CFR Part 801.

Penalties – Whoever fails to report may be subject to a civil penalty of not less
than $2,500, and not more than $32,500, and to injunctive relief commanding
such person to comply, or both. These civil penalties are subject to inflationary
adjustments. Those adjustments are found in 15 CFR 6.4. 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. (See 22
U.S.C. 3105.) Notwithstanding the above, a U.S. person is not subject to any
penalty for failure to report if a valid Office of Management and Budget (OMB)
control number is not displayed on the form; such a number (0608-0067) is
displayed at the top of the first page of this form.

Confidentiality – The Act provides that your report to this Bureau is
CONFIDENTIAL and may be used only for analytical or statistical purposes.
Without your prior written permission, the information filed in your report
CANNOT be presented in a manner that allows it to be individually identified.
Your report CANNOT be used for purposes of taxation, investigation, or
regulation. Copies retained in your files are immune from legal process.

NOTES —

2. Voluntary reporting – If, during the U.S. person’s fiscal year, the U.S.
person’s total receipts were $6,000,000 or less or total payments were
$4,000,000 or less in any of the types of services or intellectual property
in V. of these General Instructions, the U.S. person is requested to
provide an estimate of the total for each type of service or intellectual
property on the appropriate schedule(s). Provision of this information
is voluntary. The estimates may be judgmental, that is, based on recall,
without conducting a detailed records search. Voluntary data should be
entered onto line 34 of Schedules A or C for receipts and Schedule B for
payments for the type of service or intellectual property transaction that
you are reporting. (If information on the countries of the transactions is
available, it would be helpful if the transactions were reported on lines 1
through 33 on Schedules A, B, or C; however, disaggregation by country
is not required.) Reporters who elect to file pursuant to the voluntary
reporting option must complete Parts 1 and 2 of the form.

3. Exemption – A U.S. person that receives this form from BEA but is not
required to report data on a mandatory basis, and that has no
transactions of the type covered or that elects not to report some or all
data on a voluntary basis, must complete Parts 1 and 2.

B. BE-125 definition of services – Services transactions consist of
receipts and payments for services as commonly defined and understood
(examples are given below) as well as transactions in certain other
intellectual property, including transactions in patents and copyrights, and
charges that may be recorded in business accounting records under a
variety of names, such as allocated expenses, headquarter expenses, or
miscellaneous charges. (However, not all services transactions are covered
by the BE-125 survey – see below for a list of exclusions.) For example,
services transactions include receipts and payments for the following
categories of services:

1. Remote education, financial, construction, telecommunications, and
other private services, including rents under operating leases.

2. Rights to use or acquire or sell intellectual property such as patents,
trademarks, copyrights, formulae, etc.

3. Charges that companies assess against their foreign units for overhead,
management services, R&D, advertising, and other support activities.
Types of services transactions excluded from coverage of this survey:

1. A single original copy of this report must be filed with the Bureau of
Economic Analysis (BEA); please use the copy with the address label if such
a labeled copy has been provided.

2. Currency amounts should be reported in U.S. dollars rounded to
thousands (omitting 000). EXAMPLE – If the amount is $1,000,000, report as
$1,000. Amounts less than $500.00 round to “0” and should, therefore, be
omitted.

I. WHO IS TO REPORT AND GENERAL COVERAGE
A. Who is to report and transactions to be reported
1. Mandatory reporting – A BE-125 report is required from each U.S.
person (see General Instruction II. G. for definition of person) that had
receipts in excess of $6,000,000 or payments in excess of $4,000,000
with foreign persons in any of the services or intellectual property listed in
V. of these General Instructions during the U.S. person’s prior fiscal year
or for which receipts or payments are expected to exceed that amount
during the current fiscal year. The determination of whether a U.S. person
is subject to this mandatory reporting requirement may be judgmental,
that is, based on the judgment of knowledgeable persons in a company
who can identify reportable transactions on a recall basis, with a
reasonable degree of certainty without conducting a detailed records
search. Reporters who must report receipts pursuant to this mandatory
requirement must complete Table 1 and Schedules A and/or C of this
form, and reporters who must report payments pursuant to this
mandatory requirement must complete Table 2 and Schedule B of this
form. The total amounts of transactions applicable to a particular schedule
are to be entered in the appropriate column(s) on line 33 of the schedule.

Page 12

In addition, these amounts must be distributed above line 33 to the
country(ies) involved in the transaction(s).

1. Payments or receipts for goods. Trade in goods involves products that
have a physical form, and includes payments or receipts for electricity.

2. Payments or receipts for financial instruments, including stocks,
bonds, financial derivatives, loans, mutual fund shares, and
negotiable CDs. (However, securities brokerage is a service.)

3. Income on financial instruments (interest, dividends, capital gain
distributions, etc).

4. Compensation paid to, or received by, employees.
5. Taxes, penalties and fines, gifts or grants (sometimes called
“unilateral transfers”).
For additional clarifications of reporting requirements, please read
the BE-125 survey instructions, call (202) 606-5588, or send an email to
[email protected].

C. BE-125 definition of receipts or payments – It should be noted that
an item other than receipts or payments may be used as the measure
of a given service for purposes of determining whether the threshold for
mandatory reporting of the service is exceeded. Note that in several
cases – advertising; telecommunications; performing arts, etc.; merchanting;
miscellaneous disbursements (included in transaction number 31 in V.
of these General Instructions) – measures other than, or in addition to,
receipts or payments of services should be used. See V. of these General
Instructions for an explanation of what measure should be applied in
determining whether you are subject to the BE-125 survey’s mandatory
reporting requirements for a given service.

BE-125 Instructions (rev 3/2015)

GENERAL INSTRUCTIONS – Continued
D. Clarification of coverage and special situations
1. Reporting period – Form BE-125 is a quarterly report; one report is to be
filed for each fiscal quarter of the year.

2. Date of recording transactions – Transactions are to be reported on an
accrual basis. However, telecommunications services should be reported on a
settlement basis.

3. Withholding taxes – Data should be reported gross (before deduction) of
U.S. and foreign withholding taxes.

4. Services covered regardless of where performed – Receipts from or

payments to foreign persons for services should be reported regardless of
whether the services were performed in the United States or abroad.

5. Services or intellectual property bundled with goods or with
other services and not separately valued – When a receipt or
payment is for both goods and services or intellectual property, or of several
services or intellectual property, that cannot be unbundled (i.e., the goods
and/or services/intellectual property are not separately valued), it should be
classified based on whichever accounts for a majority of the value or on the
basis of the reporter’s customary practice.

II. DEFINITIONS
A. Services are economic activities whose outputs are other than tangible
goods. This term includes, but is not limited to, banking, other financial
services, insurance, transportation, communications and data processing,
retail and wholesale trade, advertising, accounting, construction, design,
engineering, management consulting, real estate, professional services,
entertainment, remote education, and health care.

B. Financial services include trading, issuing, dealing, underwriting, lending,
custody, etc., of financial instruments; financial advisory or management
services; credit-related services (including establishing, maintaining, or
arranging credits, letters of credit, lines of credit, mortgages, etc.); financial
rating services; electronic funds transfer services; insurance services; etc.
These services typically are performed by firms classified in Sector 52 –
Finance and Insurance – of the North American Industry Classification
System United States, 2007 (see II.C. below).

C. Financial services provider – Except for Monetary Authorities (e.g.,
Central Banks) the definition of financial services providers used for this
survey is identical in coverage to Sector 52 – Finance and Insurance, and
holding companies from Sector 55 of the North American Industry
Classification System United States, 2007.

6. Accounting for payments – Payments for services or intellectual property
should be included without regard to whether they are charged as an expense D. U.S. Reporter is the U.S. person filing a report in this survey (see I.E. for
further clarification).
on the income statement, capitalized, or charged to inventories.

7. Partnerships – A partnership is a business enterprise and must report if it
has transactions covered by this survey. The report must be for, and the data
and information must cover, the partnership as a whole, not just the activities
of an individual partner.

8. Projects with U.S. Government nonmilitary agencies – Report

information on services that are provided abroad for U.S. Government
nonmilitary agencies, such as the United States Agency for International
Development (USAID) and the United States Information Agency, or that
are part of an aid or technical cooperation program of the Government with
foreign persons. However, do not report services provided to the U.S.
Department of Defense or any of its agencies, such as the Army Corps of
Engineers.

9. International organizations – Report transactions with international
organizations, which, according to balance of payments conventions, are
considered foreign persons even if they are headquartered in the United
States. Enter the abbreviated designation, “Int’l Org.” as the name of the
country of the foreign party to the transaction.

E. United States, when used in a geographic sense, means the 50 states, the
District of Columbia, the Commonwealth of Puerto Rico, and all territories and
possessions of the United States.

F. Foreign, when used in a geographic sense, means that which is situated
outside the United States or which belongs to or is characteristic of a country
other than the United States.

G. Person means any individual, branch, partnership, associated group,
association, estate, trust, corporation, or other organization (whether or not
organized under the laws of any State), and any government (including a
foreign government, the United States Government, a State or local
government, and any agency, corporation, financial institution, or other entity
or instrumentality thereof, including a government sponsored agency).

1. United States person means any person resident in the United States
or subject to the jurisdiction of the United States.

2. Foreign person means any person resident outside the United States or
subject to the jurisdiction of a country other than the United States.

10. Reciprocal exchanges – Include the value of reciprocal exchanges; i.e.,

H. Business enterprise means any organization, association, branch, or

transactions involving barter. On Schedule A, value your receipts from the
foreign participant in the reciprocal exchange at market rates, not at the
actual cost of performing the services. On Schedule B, value your payments
to the foreign participant at the same amount as the sale reported on
Schedule A.

venture which exists for profit making purposes or to otherwise secure
economic advantage, and any ownership of any real estate. (A business
enterprise is a “person” within the definition in paragraph G above.)

E. Consolidation
If the U.S. Reporter is a corporation, please complete Form BE-125 to cover
reportable transactions for the fully consolidated U.S. domestic enterprise
consisting of (i) the U.S. corporation whose voting securities are not owned
more than 50 percent by another U.S. corporation, and, proceeding down each
ownership chain from that U.S. corporation, (ii) any U.S. corporation whose voting
securities are more than 50-percent owned by the U.S. corporation above it.

I. Direct investment means the ownership or control, directly or indirectly, by
one person of 10 percent or more of the voting securities of an incorporated
business enterprise or an equivalent interest in an unincorporated business
enterprise.

J. Parent means a person of one country who, directly or indirectly, owns or
controls 10 percent or more of the voting stock of an incorporated business
enterprise, or an equivalent ownership interest in an unincorporated business
enterprise, which is located outside that country.

1. U.S. parent means the U.S. person that has direct investment in a foreign
The fully consolidated U.S. domestic enterprise excludes foreign branches and
other foreign affiliates.
Conditions may exist that would lead a U.S. corporation to exclude certain
majority-owned (more than 50-percent owned) domestic subsidiaries from
financial statements used in reports to shareholders. If such a subsidiary has
covered transactions, it must file a report under its own name, and the subsidiary
will be considered the U.S. reporter for purposes of this survey.

BE-125 Instructions (rev3/2015)

business enterprise.

2. Foreign parent means the foreign person, or the first person outside the
United States in a foreign chain of ownership, which has direct investment
in a U.S. business enterprise, including a branch.

Page 13

GENERAL INSTRUCTIONS – Continued
K. Affiliated foreign group means (i) the foreign parent, (ii) any foreign person,
proceeding up the foreign parent’s ownership chain, which owns more than
50 percent of the person below it up to and including that person which is not
owned more than 50 percent by another foreign person, and (iii) any foreign
person, proceeding down the ownership chain(s) of each of these members,
which is owned more than 50 percent by the person above it.

L. Affiliate means a business enterprise located in one country that is directly or
indirectly owned or controlled by a person of another country to the extent of 10
percent or more of its voting stock for an incorporated business or an equivalent
interest for an unincorporated business, including a branch.

1. Foreign affiliate means an affiliate located outside the United States in
which a U.S. person has direct investment.

2. U.S. affiliate means an affiliate located in the United States in which a
foreign person has direct investment.

3. Foreign affiliate of a foreign parent means, with reference to a given
U.S. affiliate, any member of the affiliated foreign group owning the U.S.
affiliate that is not a foreign parent of the U.S. affiliate.

M. Affiliated foreign person means, with respect to a given U.S. person, (i) a
foreign affiliate of which the U.S. person is a U.S. parent, or (ii) the foreign
parent or other member of the affiliated foreign group of which the U.S. person
is a U.S. affiliate.

N. Unaffiliated foreign person means, with respect to a given U.S. person, any
foreign person that is not an affiliated foreign person as defined in paragraph M
above.

O. Country means, for purposes of this survey, the country of location of the
foreign person with whom a transaction has occurred.

If a U.S. person’s foreign activity or operation is not incorporated abroad, its
status is based on the weight of the evidence when the factors listed below
are considered.
An unincorporated foreign activity or operation generally would be considered
a foreign affiliate if it: (i) is subject to foreign income taxes; (ii) has a
substantial physical presence abroad (e.g., plant and equipment or
employees); (iii) maintains separate financial records that would permit the
preparation of financial statements, including an income statement and
balance sheet (not just a record of disbursements and receipts); (iv) takes title
to the goods it sells and receives revenues therefrom; or (v) receives funds
for its own account from customers for services it performs. Transactions with
this type of entity should be reported under “Foreign affiliates.”
An unincorporated foreign activity or operation generally would not be
considered a foreign affiliate if it: (i) conducts business abroad only for the
U.S. person’s account and not for its own account (e.g., sales promotion or
public relations type of activities); (ii) has no separate financial statements;
(iii) receives funds to cover its expenses only from the U.S. person; (iv) is
not subject to foreign income taxes; and (v) has limited physical assets, or
employees, permanently located abroad. Transactions with this type of entity
should be reported under “Unaffiliated foreign persons.”

C. U.S. activities of a foreign person that do not constitute a U.S.
affiliate Criteria for determining which U.S. activities do or do not constitute a
U.S. affiliate of a foreign person are parallel to those in III.B. above.

D. Determining who must report a transaction when an intermediary is
involved At times, transactions between a U.S. person and a foreign person
may be arranged by, billed through, or otherwise facilitated by, an
intermediary. The intermediary may be U.S. or foreign, and may be affiliated
or unaffiliated with the U.S. or the foreign person.

III. GUIDELINES FOR CATEGORIZING ACTIVITIES
A. Distinguishing between unaffiliated and affiliated
transactions
This survey covers U.S. persons’ direct transactions, both receipts (sales)
and payments (purchases), with affiliated and unaffiliated foreign persons.
Examples of affiliated transactions are:

1. A transaction between a U.S. person (U.S. parent) and its foreign affiliate.
2. A transaction between a U.S. person (U.S. affiliate) and its foreign parent(s)
or member(s) of the affiliated foreign group(s).
Examples of unaffiliated transactions are:

1. A transaction between a U.S. person and an unaffiliated foreign person.
2. A transaction between one U.S. person and another U.S. person’s foreign
affiliate. Such a transaction is reportable by the first U.S. person.
Examples of transactions that are not reportable are:

1. A transaction between a U.S. affiliate of a foreign parent and another U.S.
person.

2. A transaction between a U.S. parent’s foreign affiliate and another foreign
person.

B. Foreign activities of a U.S. person that do not constitute a foreign
affiliate
Although the definitions of direct investment and foreign affiliate in II. above,
together with the discussion in III.A. above, should be sufficient to determine
whether a given foreign activity is or is not a foreign affiliate, in a number of
cases the determination may be difficult. Several factors to be considered are
given below. If you still cannot determine if the activity or operation is an
affiliate, call (202) 606-5588 or send an email to [email protected] for
additional guidance.

A determination of whom a sale is to, or whom a purchase is from, should be
made on the basis of whom the U.S. person considers itself to have a claim
on for payment, in the case of a sale, or whom it has a liability to, in the case
of a purchase. For a sale, if the U.S. person looks to the foreign person for
payment, then the transaction is between the U.S. person and the foreign
person, and is to be reported by the U.S. person. If the U.S. person looks
to the intermediary for payment, and the intermediary, in turn, looks to the
foreign person for payment, then whether either transaction is reportable, and
who it is to be reported by, depends on the location of the intermediary and
the relationship between the U.S. person and the intermediary.
If the intermediary is a foreign person, then the U.S. person would report the
transaction as a transaction with a foreign person.
If the intermediary is a U.S. person, then the initial transaction between the
original U.S. person and the intermediary is domestic-to-domestic and not
reportable in this survey. However, the intermediary must report the
transaction with the foreign person.
The reportability of a purchase would be determined in a similar manner.

IV. REPORTING PROCEDURES
A. Due date – A completed BE-125 report, consisting of Parts 1 and 2 and, as
appropriate, the applicable schedule(s), are due 45 days after the close of
each fiscal quarter (or within 90 days after the close of the final quarter of
your fiscal year).

B. For assistance or additional copies of the forms – Phone (202)
606–5588 between 8:30 a.m. and 5:00 p.m. eastern time or send
an email to [email protected]. A copy of the form may be downloaded
from www.bea.gov/bea/surveys/iussurv.htm, or obtained by sending an email
to [email protected]. To receive a copy of frequently asked questions
(FAQ’s) send an E-mail to [email protected] or go to the above web
address to view the BE-125 FAQ’s.

If a U.S. person’s foreign activity or operation is incorporated abroad, it is a
foreign affiliate.

Page 14

BE-125 Instructions (rev 3/2015)

GENERAL INSTRUCTIONS – Continued
IV. REPORTING PROCEDURES – Continued
C. Extension – Requests for an extension of the reporting deadline will not
normally be granted. However, in a hardship case, a written request for an
extension will be considered if it is received at least 15 days before the due
date. BEA will provide a written response to such a request. Requests for
extensions may be sent via E-mail to [email protected].

D. Original and file copies – A single original copy of the form must be filed
with BEA. Please use the copy with the address label if such a labeled copy
has been provided. In addition, each U.S. reporter must retain a copy of its form
for three years to facilitate resolution of problems.

E. How to submit the report –

File electronically at: http://www.bea.gov/efile
Mail to:

U.S. Department of Commerce
Bureau of Economic Analysis
BE-50 (SSB)
Washington, DC 20230

Deliver to:

U.S. Department of Commerce
Bureau of Economic Analysis
BE-50 (SSB)
Shipping and Receiving Section M-100
1441 L Street, NW
Washington, DC 20005

Fax to:

(202) 606-5318

E-mail to:

[email protected]

F. Estimates – If actual figures are not available, report estimates and label them
as such.

V. SERVICES COVERED
A. Transactions in Intellectual Property
Report receipts on Schedule A and payments on Schedule B.

1. Rights related to industrial processes and products –
Include license fees, royalties, and other fees received or paid for the use,
sale, or purchase of intellectual property, including patents, trade secrets, and
other proprietary rights, that are used in connection with, or related to, the
production of goods. Include “maintenance” fees paid to foreign governments
for the continuation of patent rights. If the charge for the process, design, etc.,
is subsumed in a contract for technical or professional services, the receipt or
payment generally should be reported under the proper
transaction number for that service.

2. Rights related to books, compact discs, audio tapes, etc. –
Include royalties and other fees received or paid for the rights to perform,
broadcast, reproduce, and sell as books (include books and magazines
downloaded from the Internet), CDs, digital music, etc., or otherwise use
copyrighted material and other intellectual property. Exclude fees for the right to
display, reproduce, or distribute pre-recorded television tape or motion
picture film; such charges should be reported under transaction code 4.

3. Rights related to trademarks – Include receipts and payments for the rights
to sell products under a particular trademark, brand name, or signature. Include
the initial fee and annual fees for the domain name registration for the Internet
and the receipt and payment from the sale of a previously registered name.
Include fees for sponsorship of other events if the fee is for the right to use the
logo or trademark of the payee.
A sponsor of an international sporting event, such as the Olympics, should
include payments of sponsorship fees if the right to use a trademark, such as
the Olympic logo, in advertising, or to place such a trademark on merchandise
is conveyed. Fees paid for the display of the payer’s logo or trademark are
reported under transaction code 10 as advertising payments. Exclude fees
received or paid under a business format franchise, which are reportable under
transaction code 7.

4. Rights related to performances and events pre-recorded on
motion picture film and TV tape – Include royalties, license fees, and other
funds received or paid, including those from outright sales and purchases, for
the rights to display, reproduce, or distribute material pre-recorded on motion
picture film or television tape (include digital recordings and video streaming).
Include payments and receipts for all uses, including theatrical, cable,

BE-125 Instructions (rev 3/2015)

broadcast television, and non-theatrical. Production costs associated with prerecorded content should be reported under transaction code 31, other selected
services.

5. Rights related to broadcasting and recording of live performances
and events – Include receipts and payments for rights to record and/or
broadcast “live” artistic performances, sports events, and other live
performances or events. Payments or receipts for the acquisition (or sale) of
rights to broadcast a major live performance or event, such as the Olympics,
often extend over several years prior to the event. The cumulative amount of
payments over all the years is to be reported on this form as an acquisition
or sale of broadcast rights only in a single year or single period in which the
event is actually held. The prior year payments are considered to be deposits
with the organization (such as the International Olympic Committee) selling the
broadcast rights, and should be reported on the Department of Treasury’s TIC
C-form. Inquiries about the TIC C-form survey should be directed to the Federal
Reserve Bank of New York (as contractor for the Department of Treasury) at
(212) 720-8001.

6. Rights to general use computer software – Include receipts and
payments for rights to distribute general use software, and rights to reproduce
or use general use computer software that was made from a master copy. This
item includes licensing fees for reproducing copies of general use software for
local area network (LAN) computer systems.
The item excludes the value of prepackaged general use software not
intended for use on a server in a LAN environment that was physically shipped
to or from the United States and non-customized (prepackaged) computer
software on physical media for perpetual use shipped to or from the United
States and reported on import or export declarations filed with the U.S.
Customs and Border Protection.
In addition, exclude fees for custom software and programming services,
which are reportable under transaction code 12. Fees received or paid for the
development of general use software should be reported under transaction
code 29. Software downloaded or otherwise electronically delivered should be
reported under transaction code 12.

7. Business format franchising fees – Fees received and paid by the U.S.
reporter under business format franchising agreements with foreign persons.
Business format franchising is characterized by an ongoing business
relationship between franchisor and franchisee that includes not only the
product, service, and trademark, but the entire business format itself. This may
include a marketing strategy and plan, operating manuals and standards,
quality control, and continuing two-way communications. Exclude receipts and
payments for the use of trademarks (reportable under transaction code 3),
except where such trademarks are part of a business format franchise, even if
the fees are nominally considered to be “franchising” fees.
Receipts and payments should be reported net of advertising allowances and
other deductions retained by franchisees from gross franchise fees. Include
receipts and payments for one-time “up front” charges to new franchisees as
well as ongoing fees based upon sales or other measures.
On Schedule A, U.S. franchisors should report receipts from both foreign
outlets and foreign master licensees. In the case of fees received from
a foreign master licensee, report only the net fees received from foreign
outlets. Include receipts from “company-owned” outlets abroad. Include
receipts from jointly owned outlets.
On Schedule B, U.S. outlets and master licensees should report
payments made directly to foreign franchisors. U.S. outlets should not
report payments to U.S. master licensees, as these are domestic
(U.S.-to-U.S.) transactions. Payments by a “company-owned” U.S. outlet
to a foreign owner should be reported.

8. Other intellectual property – Include receipts and payments involving
intellectual property not classified in one of the preceding categories. Include
receipts or payments by communications carriers to secure capacity by
indefeasible right of user (IRU’s). For entries in this column, please specify on
line 35 of the appropriate schedule the type of intellectual property involved.

B. Transactions in Selected Services

Report receipts on Schedule A (except transaction codes 13, 16, and 23) and
payments on Schedule B. Report receipts for transaction codes 13, 16, and 23
on Schedule C.

9. Accounting, auditing, and bookkeeping services –
Excludes data processing and tabulation services.

Page 15

GENERAL INSTRUCTIONS – Continued
10. Advertising services – Preparation of advertising and placement of such
advertising in media, including charges for media space and time. Include
advertising banners on web pages. An advertising agency selling such services
should report gross billings to unaffiliated foreigners. Sales by media companies
(e.g., broadcasters, publishers, etc.) that are arranged through U.S. advertising
agencies are presumed to be reflected in billings of the advertising agencies;
thus, in order to avoid duplication, they should not be reported by the media
suppliers. U.S. advertising agencies should report only direct transactions with
foreign clients. Exclude transactions that are with the U.S. affiliates of foreign
clients, rather than directly with foreign clients; such transactions are considered
domestic (U.S.-to-U.S.) and, therefore, outside the scope of this survey. Exclude
charges for services other than advertising, such as public relations services
or market research not directly associated with an advertising campaign; such
services should be reported under transaction code 21. U.S. media companies
should report only direct sales of advertising services to unaffiliated foreign
persons; they should not report advertising arranged by U.S. advertising
agencies, including U.S. affiliates of foreign advertising agencies.
Under payments for advertising services, U.S. reporters that are advertising
agencies should report only funds paid to foreign advertising agencies and
media companies on behalf of their clients. U.S. reporters other than
advertising agencies should report only payments made directly to foreign
advertising agencies and media companies. Do not report payments made
through a U.S. advertising agency. Also, do not report payments made through
the U.S. office of a foreign advertising agency if your payment is made to the
U.S. office.
Include the value of reciprocal exchanges; i.e., transactions involving barter. On
Schedule A, value your receipts from the foreign participant in the reciprocal
exchange at market rates, not at the actual cost of performing the services. On
Schedule B, value your payments to the foreign participant at the same amount
as the receipts reported on Schedule A.
11. Auxiliary insurance services – Agent’s commissions, insurance
brokering and agency services, insurance consulting services, evaluation and
adjustment services, actuarial services, salvage administration services, and
regulatory and monitoring services on indemnities and recovery services.
Non-insurance companies report these transactions on the BE-125. Insurance
companies report these transactions on the BE-45, Quarterly Survey of
Insurance Transactions by U.S. Insurance Companies with Foreign Persons. A
copy of the form can be downloaded from www.bea.gov/bea/surveys/iussurv.
htm.
12. Computer and data processing services – Customized software
(however delivered) and related licenses to use; the development, production,
supply, and documentation of customized software, including operating systems,
made to order for specific users; noncustomized (mass-produced) software
downloaded or otherwise electronically delivered, whether with a periodic
license or a single payment; licenses to use noncustomized software provided
on a storage device with a periodic license fee; sales or purchases of originals
and ownership rights for software systems and applications; hardware and
software consultancy and implementation services, including the management
of subcontracted computer services; hardware and software installation,
including installation of mainframes and central computing units; maintenance
and repairs of computers and peripheral equipment; data recovery services;
analysis, design, and programming if systems ready to use (including web
page development and design), and technical consultancy related to software;
systems maintenance and other support services, including training provided
as part of consultancy; data processing and hosting services (cloud services
or “wiki”), such as data entry, tabulation, and processing on a time-sharing
basis; web page hosting services; and provision of applications, hosting clients’
applications, and computer facilities management. Software includes general
business productivity software, computer game software, and other applications.
This item includes software downloaded on the Internet, fees and
subscriptions for online gaming (includes video games), and licensing
agreements and end-user fees associated with downloading applications on
to smart phones and PDAs. Fees for developing such applications should be
reported under transaction code 29.
Exclude non-customized (prepackaged) computer software on physical media
for perpetual use shipped to or from the United States and reported on import
or export declarations filed with the U.S. Customs and Border Protection. Also
exclude computer training courses not designed for a specific user (include in
transaction code 15), charges for licenses to reproduce or distribute software
(include in transaction code 6), and leasing of computers with an operator
(include in transaction code 24).
13. Construction services – Services of general contractors in the field of
building and heavy construction; construction work by special trade contractors,
such as the erection of structural steel for bridges and buildings and on-site
electrical work.
14. Database and other information services – Business and economic
database services, including business news, stock quotation, and financial
information services; medical, legal, technical, demographic, bibliographic, and
similar database services; general news services, such as those purchased from
a news syndicate; direct non-bulk subscriptions (including online) to newspapers
and periodicals; and other information services, including reservation systems
and credit reporting and authorization systems. For airline reservation systems,
Page 16

include booking fees from foreign carriers for the use of your reservation
system, whether accessed directly or by a U.S. or foreign travel agent. Include
downloaded content that is not software or audio or visual services.
15. Educational and training services – Educational or training services
provided or acquired on a contract or fee basis. Includes tuition and fees
charged when the institutions provide the educational service through distance
learning technologies using the Internet. Includes training provided via U.S.
Agency for International Development (USAID) contracts. Report amounts
received from USAID as receipts from unaffiliated foreign persons, and any
foreign expenses associated with such contracts as payments to foreign
persons.
Excludes tuition and fees charged to U.S. and foreign persons by educational
institutions when the students travel to the institution for study. Also excludes
training provided by a manufacturer in connection with the sale of a good
(report under transaction code 19).

16. Engineering, architectural, and surveying services –
Includes architectural, engineering, and land-surveying services. Includes
those engineering services performed in conjunction with construction and
mining services projects. Includes services purchased in connection with
proposed projects (e.g., feasibility studies) as well as projects that are actually
being carried out. Industrial engineering services, such as product design
services, should be reported under transaction code 18.

17. Financial services (purchases only) – Includes payment of credit-related
fees, fees on securities transactions, and fees for other financial services. This
service is to be reported by nonfinancial services companies only. Financial
services companies would report these services on form BE-185. A copy of
the form can be downloaded from www.bea.gov/bea/surveys/iussurv.htm.
Credit-related fees include fees for establishing, maintaining, or arranging
credits, letters of credit, bankers acceptances, mortgages, factoring
services, loan guarantees, etc., that are commonly provided by foreign
banking establishments. Include fees paid directly and fees that are withheld or
deducted from your proceeds by the foreign person. For example, for factoring
services, the fee may be calculated as the difference between the proceeds
you received from the sale of your receivables and the face amount of the
receivables sold; for arranging credits, letters of credit, etc., it may be
calculated as the difference between the proceeds you received from the loan,
letter of credit, etc. (after the deduction of the fee) and your liability to the
foreign lending establishment. Report credit-related fees in the accounting
period in which they are incurred, whether or not expensed in that accounting
period. Exclude interest on your obligations, because interest is a payment for
the use of the loan proceeds and is not a fee for the establishment,
maintenance, or arrangement of credit.
Fees on securities transactions include commissions and other fees for
securities transactions (including transactions in derivatives) or futures
trading, such as brokerage, underwriting, private placements, etc. Fees for
such services would commonly be paid to foreign investment banks and
securities brokers or dealers. Include fees that can be calculated from
transactions records or other documentation issued by the investment bank or
security broker or dealer. Omit, rather than attempt to estimate, these fees if
they cannot be calculated from such documentation. (For example, a dealer’s
markup on bond purchases and sales cannot be directly estimated from
transactions records issued by a securities dealer.)
Fees for other financial services include fees for asset/liability management,
debt renegotiation, and other financial services. Exclude leasing (operational
leasing services are included in transaction code 24), and real estate
management services (management, consulting, and public relations services
are included in transaction code 21).
18. Industrial engineering services – Engineering services related to the
design of movable products, including product design services. Excludes
engineering and architectural services that relate to actual or proposed
construction services projects (reportable under transaction code 16).
Excludes computer systems engineering (reportable under transaction code
12). Includes, however, services performed with the assistance of computers,
such as computer-assisted design work.

19. Industrial-type maintenance, installation, alteration, and training
services – Maintenance services primarily to machinery and equipment. May
also include small maintenance work on buildings, structures, dams, highways,
etc., but only to the extent that the work is not reported under transaction
code 13. Includes such services as the periodic overhaul of turbines, the
extinguishment of natural gas well fires, and refinery maintenance. Excludes
computer maintenance (report under transaction code 12). Installation and
training services include only installation, startup, and training services
provided by a manufacturer in connection with the sale of a good. Do not
include such services where the cost is included in the price of the goods and
not separately billed, or is declared as a part of the price of the goods on the
import or export declaration filed with the U.S. Customs and Border Protection;
however, services provided at a price over and above that entered on the
declaration should be included. These services would be reported elsewhere
if not received in connection with the purchase of goods. For example,
installation of machinery and equipment is normally considered a construction
activity, and training personnel in the use of new machinery would ordinarily be
reported as an educational or training service.

BE-125 Instructions (rev 3/2015)

GENERAL INSTRUCTIONS – Continued
20. Legal services – Legal advice or other legal services.
21. Management, consulting, and public relations services (including
allocated expenses) – Management services; consulting services; public
relations services; and amounts received by a parent company from its
affiliates for general overhead and stewardship. Excludes consulting
engineering services related to actual or proposed construction projects
(report under transaction code 16); computer consulting (report under
transaction code 12); and public relations services that are an integral part of
an advertising campaign (report under transaction code 10). Also excludes
transactions between parent companies and affiliates that are identifiable as
arising from the provision of advertising, accounting, legal, R&D, etc.
services, even if these amounts represent reimbursements of sums paid to
third parties. That is, transactions between parent companies and
affiliates should not be reported in management services if they can instead
be reported in another services category.

22. Merchanting services (Receipts only) – Receipts for merchanting
services are equal to the difference between your cost and the resale price
of goods (such as crude oil, grain, and other commodities) that are both
purchased and resold abroad; that is, the goods are neither imported to,
nor exported from, the United States and they do not undergo significant
processing during the time between when they are purchased and resold.
Without regard to whether you initially purchased the goods from an affiliated
or unaffiliated foreign person, report data for those transactions according
to the company’s relationship with the foreign entity (foreign affiliate, foreign
parent(s) and foreign affiliates of foreign parent(s) group(s), or unaffiliated
foreign person) to which the goods were resold. Only the “all countries total”
(line 33 of Schedule A) is required to be reported for this service, even if total
receipts exceed $6 million. The data that are voluntarily reported by
individual foreign country should be reported according to the individual
foreign countries to which the goods were resold (and not the foreign countries from which the goods were purchased).

23. Mining services – Includes drilling wells for oil or gas field operations;
exploration, including prospecting and taking ore samples; grading and
building foundations at well locations; well surveying; and making
geological observations. Includes services purchased in connection with
proposed projects (e.g. feasibility studies) as well as projects that are
actually being carried out.

24. Operational leasing – Rentals for computer and data processing
equipment; transportation equipment (such as ships, aircraft, railway cars,
containers, rigs automotive fleets, etc.) without crew or operators (if crew
or operators are provided, the fee is considered to be for transportation
services, which may be reportable on BEA forms BE-9, BE-30, or BE-37. Go
to www.bea.gov/bea/surveys/iussurv.htm to determine which forms cover
your particular transportation services); and rentals of other machinery and
equipment. Include fees from rentals of furniture, coin-operated machines,
construction equipment (without operators), and electronic equipment except
computers. This category excludes rentals under leases that have been
capitalized (capital leases) and rentals of any items other than machinery
and equipment. (For example, it excludes rentals of office buildings and other
real estate, film rentals, and employee leasing.)

25. Trade-related services, other than merchanting services – Auction
services (including online), transactions fees for business to business (B2B)
exchanges conducted over the Internet, and commissions or “finders’ fees”
to independent sales agents.

26. Performing arts, sports, and other live performances, presentations, and events – Fees received (net of allowances for foreign expenses)
or paid (net of allowances for U.S. expenses) for performing arts, sports,
etc. To be reported by (a) U.S. management companies, booking agents,
promoters, and presenters who received funds from or paid funds to foreign
persons, for performances and events, and (b) U.S. performers who received
funds directly from a foreign person rather than through a U.S. management
company or similar entity. (As used here “performers” means entertainers,
sports teams, orchestras, dance companies, lecturers, athletes who do not
play for sports teams, and similar persons or performing groups.)

Note for services numbered 27 and 28: When you report either transaction
codes number 27 or 28, also report the other service. If there are transactions in
one of these services but not in the other, label a column in Schedule B with the
number for the other service and enter “NA” on line 33.

BE-125 Instructions (rev 3/2015)

27. Primary insurance premiums (payments only) – Premiums (net of
cancellations) paid to foreign insurance carriers. A U.S. reporter that is an
insurance company should not report direct transactions with a foreign
insurance company. However, a U.S. reporter that is not an insurance
company that purchased insurance from an affiliated foreign insurance
company (for example, a captive insurance affiliate) should report those
purchases here. (See note in opposite column.)

28. Losses recovered on primary insurance (payments only) – Losses
recovered on insurance purchased from foreign insurance carriers. A U.S.
reporter that is an insurance company should not report losses with a foreign
insurance company. However, a U.S. reporter that is not an insurance
company that purchased insurance from an affiliated foreign insurance
company (for example, a captive insurance affiliate) should report losses
recovered here (See note in opposite column.)

29. Research and development services – Research and development is
creative work aimed at discovering new knowledge or developing new or
significantly improved goods and services. Commercial and noncommercial
research and product development services. Includes fees associated with
the development of intellectual property protected by patents, trademarks,
or copyrights and fees for the development of general use software, such
as smart phone and tablet PC applications. Includes fees for the conduct
of experiments or performances of research and development activities
aboard spacecraft. Include fees for testing related to product and process
development. Excludes medical and dental laboratory services and routine
product testing. Routine product testing is reported under transaction
code 31.
Examples of research and development services are medial research
(pharmacology, medical devices, and diagnostic research); computers
and information systems; biological research, including biotechnology;
nanotechnology; environmental technology; imaging technology; and
energy technology.

30. Telecommunications services – Telecommunications services
encompass the broadcast or transmission of sound, images, data, or
other information by telephone, telex, telegram, radio, and television cable
transmission, radio and television satellite electronic mail, facsimile, and so
forth, including business network services, teleconferencing, and support
services. They do not include the value of the information transported.
Includes mobile telecommunications services, Internet backbone services,
and online access services, including provision of access to the Internet.
Excludes installation services for telephone network equipment (report under
transaction code 13) and database services (report under transaction code
14). Includes services of the following types (to be reported in aggregate,
rather than as five separate types of services):

Message telephone services, telex, telegram, and other jointly
provided basic services – On Schedule A, report receipts from foreign
persons (communications companies and postal, telephone, and telegraph
agencies) for your share of revenues for transmitting messages originating
abroad to U.S. destinations. On Schedule B, report payouts to foreign
persons (communications companies and PTT’s) for their share of revenues
for transmitting messages originating in the United States to foreign
destinations. For messages originating in foreign countries and routed
through the United States (for example, from Caribbean countries via the
United States to Western Europe), report receipts from the foreign person
originating the message and payouts to the country of destination. Also
report receipts for transmitting messages between foreign points when not
offered in connection with enhanced services, call-back services, and other
regulated services of the type reportable to the FCC on Report 43.61.

Private leased channel services – On Schedule A, report receipts from
foreign persons for circuits and channels terminating in the United States
and for circuits and channels between foreign points. On Schedule B, report
payouts to foreign persons (communications companies and PTT’s) for
leased channels and circuits terminating in foreign countries.
Value-added (enhanced) services – Telecommunications services that
add value or function above and beyond the telecommunications transport
services that deliver the value-added services to end-users. They can
include (a) electronic mail, voice mail, code and protocol processing, and
management and operation of data networks; (b) facsimile services and
video-conferencing; (c) Internet connections (online access service including
Internet backbone, router services, and broadband access services); (d)
satellite broadcasting business communication and paging services provided
by satellite connections; (e) telephony, interactive voice response, virtual
private networking, remote access service, and voice over IP; and (f) other
value-added (enhanced) services.
Page 17

GENERAL INSTRUCTIONS – Continued
Support services – Services related to the maintenance and repair of
telecommunications equipment and ground station services. Do not include
installation services for telephone network equipment (included in
transaction code 13).
Reciprocal exchanges – Include the value of reciprocal exchanges; i.e.,
transactions involving barter. On Schedule A, value your sales to the foreign
participant in the reciprocal exchange at market rates, not at the actual cost
of performing the services. On Schedule B, value your purchases from the
foreign participant at the same amounts as the sales reported on Schedule A.

31. Other selected services – When reporting data under this transaction
code, also identify the specific type of transaction from the list below
accounting for the largest share of the reported total on line 35 of Schedule A
or B. This category does not include travel, transportation, insurance, financial
services, and expenditures by students and medical patients who are studying
or seeking treatment in a country different from their country of residence. This
category includes, but is not limited to, the following types of services:

Agricultural services – Soil preparation services, crop services, veterinary
and other animal services, farm labor and management services, and
landscape and horticultural services.

Note for miscellaneous disbursements: Where a set of related
expenditures was made in several countries, but your recordkeeping does not
permit a precise allocation of expenses among individual countries, estimates
are acceptable. If no basis for such estimates exists, then you may record
the expenditures against the country in which the activities were centered or
headquartered. For example, a news correspondent may conduct newsgathering activities in several countries. Although it would be preferable to
report news-gathering expenses in each of the several countries, all of the
expenses may, if necessary, be recorded against the country where the
foreign news bureau is headquartered, or where the correspondent had the
largest outlays.

Disbursements to fund news-gathering costs of broadcasters –
U.S. broadcasters’ outlays to fund operations of their foreign news bureaus
and for support of correspondents in foreign countries, and foreign
broadcasters’ outlays to fund operations of their U.S. news bureaus and for
support of correspondents in the United States. (See note above.)

Disbursements to fund news-gathering costs of print media –
Outlays by U.S. newspapers, news syndicates, and news magazines for the
operation of their foreign news bureaus, and outlays by foreign newspapers,
news syndicates, and news magazines for the operation of their U.S. news
bureaus. (See note above.)

Disbursements to fund production costs of broadcast program
material other than news – Foreign production costs of U.S. companies
engaged in the production of broadcast material other than news, and U.S.
production costs of foreign companies engaged in the production of broadcast
material other than news. Includes disbursements for broadcasting
professional or amateur sporting events, and the disbursements for
production of the events themselves. (See note above.)

Disbursements to fund production costs of motion pictures –
Foreign production costs of U.S. motion picture companies, and U.S.
production costs of foreign motion picture companies. (See note above.)

Page 18

Disbursements to maintain government tourism and business
promotion offices – Funding to maintain State tourism and business
promotion offices located abroad, and funding to maintain foreign
government sponsored tourism and business promotion offices located in
the United States. (See note above.)

Disbursements for sales promotion and representation –
Funding to maintain sales promotion and representative offices. Sales
promotion offices typically have few assets other than office furniture; to
the extent that their employees are compensated by commissions, the
commissions arise only from sales or business that the employees
generate for their U.S. or foreign parents; they do not produce revenue,
other than funds from their parents to cover their expenses; and they are
engaged only in sales promotion, representational, and public-relationstype activities. Report the funds to maintain this type of office as a
transaction with an unaffiliated entity as opposed to a transaction with an
affiliated foreign person. (See note above.)

Disbursements to participate in foreign trade shows (outlays
only) – Foreign expenses incurred by U.S. persons participating in
foreign trade shows. (See note above.)

Employment agencies and temporary help supply services –
Employment services and provision of temporary help and personnel to
perform services on a contract or fee basis. Where workers are carried
on the payroll of the agency, includes amounts received or paid for the
compensation of workers as well as agency fees.

Mailing, reproduction, and commercial art – Direct mail
advertising services; mailing services, such as re-mailing services in
connection with direct mail advertising; commercial photography, art, and
graphic services; address list compilation; and stenographic services.

Medical services – Includes remote diagnostic services, and remote
monitoring of surgical procedures provided to patients, practitioners, and
medical institutions (telemedicine) and services of medical laboratories
that do not deal directly with patients.
Waste treatment and depollution services – Treatment of
radioactive and other waste, stripping of contaminated soil, cleaning up of
pollution including spills, restoration of mining sites, and de-contamination
and sanitation services. Includes all other services that relate to the
cleaning or restoring of the environment.
Other private services – Report transactions in the following types
of services: language translation services, salvage services, security
services, collection services, satellite photography and remote sensing/
satellite imagery services, space transport (includes satellite launches,
transport of goods and people for scientific experiments, and space
passenger transport), and transcription services. Also include services
not elsewhere classified, except travel, transportation, insurance, financial
services, and expenditures by students and medical patients who are
studying or seeking treatment in a country different from their country
of residence. See I.B. for a definition of services covered by the BE-125
survey that – when considered in connection with service categories 9
through 30 above – also helps to describe what transactions are
reportable in this category.

BE-125 Instructions (rev 3/2015)

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, QUARRYING, AND OIL AND
GAS EXTRACTION
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
3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
3242
3243
3244
3251
3252

Animal foods
Grain and oilseed milling
Sugar and confectionery products
Fruit and vegetable preserving and
specialty foods
Dairy products
Meat products
Seafood product preparation
and packaging
Bakeries and tortillas
Other food products
Beverages
Tobacco
Textile mills
Textile product mills
Apparel
Leather and allied products
Wood products
Pulp, paper, and paperboard mills
Converted paper products
Printing and related support activities
Integrated petroleum refining and
extraction
Petroleum refining without extraction
Asphalt and other petroleum and
coal products
Basic chemicals
Resins, synthetic rubbers, and
artificial and synthetic fibers and
filaments

BE-125 Instructions (rev 3/2015)

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
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, air-conditioning,
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
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

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

Page 19

SUMMARY OF INDUSTRY CLASSIFICATIONS – Continued
4530 Miscellaneous store retailers
4540 Nonstore retailers
TRANSPORTATION AND
WAREHOUSING
4810
4821
4833
4839
4840
4850
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

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
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 intellectual
property (except copyrighted works)

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
5171 Wired telecommunications carriers
5172 Wireless telecommunications carriers
(except satellite)
5174 Satellite telecommunications
5179 Other telecommunications
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

PROFESSIONAL, SCIENTIFIC, AND
TECHNICAL SERVICES
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, public relations, and
related services
5419 Other professional, scientific, and
technical services

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
6220
6230
6240

Ambulatory health care services
Hospitals
Nursing and residential care facilities
Social assistance services

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

MANAGEMENT OF COMPANIES AND
ENTERPRISES
5512 Holding companies, except
bankholding companies
5513 Corporate, subsidiary, and regional
management offices

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

Page 20

BE-125 Instructions (rev 3/2015)

File Type	application/pdf
File Title	untitled
File Modified	2015-03-24
File Created	2013-04-02