Form BE-120 Benchmark Survey of Transactions in Selected Services an

BE-120 Benchmark Survey of Transactions in Selected Services and Intellectual Property with Foreign Persons

BE-120 Draft

2017 BE-120 Benchmark Survey of Transactions in Selected Services and Intellectual Property with Foreign Persons

OMB: 0608-0058

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FORM

BE-120

OMB No. 0608-0058: Approval Expires 10/31/2018

(REV. 12/2017)

BE-120 Identification Number

2017 BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES
AND INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
FORM BE-120
Name and address of U.S. Reporter

Due date:
June 29, 2018
Extension information:
See Part V, page 31 of the General
Instructions.
Electronic filing:
www.bea.gov/efile

In care of:
0

10002 Attention:
0

10004 City, State, Zip Code (9-digit)
0

Assistance:
E-mail: [email protected]
Telephone: (301) 278-9303
Copies of blank forms: http://www.bea.gov/ssb

Deliver reports to:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Suitland, MD 20746

10003 Address:
0

Mail reports to:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Washington, DC 20233

Fax reports to:
(301) 278-9507

10001 Company Name:
0

D
R

BE-120 Filing Requirements:
• A BE-120 survey is required of each U.S. person that had transactions with foreign persons in the covered services or intellectual
property during its 2017 fiscal year. Any U.S. person that did not have transactions in the covered services or intellectual property is
required to complete through page 8, if notified by BEA about this survey.
• Any U.S. person whose combined sales to foreign persons of covered services and intellectual property exceeded $2 million for its
2017 fiscal year, or whose combined purchases from foreign persons of covered services and intellectual property exceeded $1
million for its 2017 fiscal year, on an accrual basis is required to provide data on total sales and/or purchases of each of the covered
types of services and intellectual property transactions and must disaggregate the totals by country and by relationship to the
foreign transactor (foreign affiliate, foreign parent group, or unaffiliated).
• Any U.S. person whose combined sales to foreign persons of covered services and intellectual property were $2 million or less for its
2017 fiscal year, or whose combined purchases from foreign persons of covered services and intellectual property were $1 million or
less for its 2017 fiscal year, is required to provide the total sales and/or purchases for each type of transaction in which they engaged.
NOTE: Because these thresholds apply separately to sales and purchases, reporting requirements may apply only to sales, only to
purchases, or to both. For more information on filing requirements, see the General Instructions on page 22.
Authority, Confidentiality, Penalties
This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94-472, 90 Stat. 2059,
22 U.S.C. 3101-3108, as amended). The filing of reports is mandatory, and the Act provides that your report to BEA is confidential.
Persons who fail to report may be subject to penalties. See page 22 of the General Instructions for additional details.
Contact Information

Provide information of person to consult about this report:
Name

Telephone Number

10006

10005

E-mail Address
0
10008

—
— — — - — — — —
Fax Number
0
(— — —) — — — - — — — —
0

10007

(—

—)

Extension

— — — —

NOTE: BEA uses a Secure Messaging System to correspond with you via encrypted message to discuss questions relating to
this form. We may use your e-mail address for survey-related announcements and to inform you about secure messages. When
communicating with BEA by e-mail, please do not include any confidential business or personal information.
Certification
The undersigned official certifies that this report has been prepared in accordance with the applicable instructions, is complete, and is
substantially accurate including estimates that may have been provided.
Signature of Authorized Official

Date

Name

Title

Telephone Number

(—

—

—)

— — — - — — — —

Extension

— — — —

Identification of U.S. Reporter
1 What is the U.S. Reporter’s 2017 fiscal year covered in this report?
Use these dates as the reporting period for the subsequent survey questions.
Month

Day

Year

11001 1

Beginning date . . . . . . .

__ __ / __ __ / __ __ __ __
Month

11002 1

Ending date. . . . . . . . . .

2 __
0 __
1 __
7
__ __ / __ __ / __

What was the status of the U.S. Reporter during the reporting period identified in question

1 ?

1 ■ In existence the entire reporting period – Continue filling out this form.

2 ■ In existence during only part of the reporting period – Continue filling out this form for the portion of the reporting period the U.S.
Reporter was in existence and, in the comments section below, explain why it did not exist for a part of the period.

3 ■ Not in existence during the reporting period – In the comments section below, explain why your company was not in existence
during the reporting period. Please return form according to instructions on page 1.

11003

Year

Was the U.S. Reporter owned more than 50 percent by another U.S. entity or business enterprise at any point during the reporting
period identified in question 1 ?
See Part II.F of the General Instructions on page 24 for the definition of business enterprise.
11004

1 ■ No — Continue filling out this form.

2 ■ Yes — Check A or B:

Name
0

■

A – Owned by another U.S. entity or business enterprise for part of the reporting period — Enter the name,
contact information, and address of the controlling U.S. entity below and continue filling out this form, but only
report transactions for the period during which the U.S. Reporter was NOT owned by another U.S. entity. Provide
any comments in the section below.

■

B – Owned by another U.S. entity or business enterprise for the entire reporting period — Enter the name, contact
information, and address of the controlling U.S. entity below, provide any comments in the section below, and
return this form according to the instructions on page 1.
Comments

D
R

10016

Day

10017

Contact name

10019

Address — Number and street

10020

City

10018 Phone number
0

10021 State

10022 Zip

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

___ ___ – ___ ___ ___ ___ ___ ___ ___

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Page 2

FORM BE-120 (REV. 12/2017)

Identification of U.S. Reporter – Continued
5 Using the summary of NAICS classifications on the next page, as well as the example below, enter the 4-digit code that best
describes the primary sales activity of the consolidated domestic U.S. Reporter. After entering your response, continue to page 5.
Consolidated domestic U.S. Reporter means the fully consolidated domestic U.S. 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, and (ii) any U.S. corporation whose voting securities are more than 50 percent owned by the U.S. corporation above it. The fully
consolidated domestic U.S. enterprise excludes foreign branches and other foreign affiliates.
11008

__ __ __ __

EXAMPLE FOR DETERMINING PRIMARY SALES ACTIVITY (NAICS CODE)

Report the NAICS code that best describes the primary sales activity of the consolidated domestic U.S. Reporter. For example, if 60% of the
consolidated domestic U.S. Reporter’s sales are generated by Affiliate A, a U.S. automobile manufacturer (NAICS 3361), and 40% of the
consolidated domestic U.S. Reporter’s sales are generated by Affiliate B, an industrial engineering company (NAICS 5414), then you should
report your NAICS as 3361.

Consolidated Domestic
U.S. Reporter
($50 Million Total Sales)

Use NAICS 3361 because the
majority of the consolidated
domestic U.S. Reporter’s sales
(60%) come from U.S. Affiliate A.

D
R

U.S. Affiliate A
NAICS 3361
($30 Million Total Sales)

U.S. Affiliate B
NAICS 5414
($20 Million Total Sales)

➙ Continue to page 5
●

FORM BE-120 (REV. 12/2017)

Page 3

Summary of Industry Classifications – For a full explanation of each code see www.bea.gov/naics2017
1110
1120
1130
1140
1150

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

Mining
2111
2121
2123
2124
2125
2126
2127
2132
2133

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
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

Wholesale Trade, Durable Goods

4231 Motor vehicles and motor vehicle
parts and supplies
4232 Furniture and home furnishing
4233 Lumber and other construction materials
4234 Professional and commercial
equipment and supplies
4235 Metal and mineral (except petroleum)
4236 Household appliances, and electrical and
electronic goods
4237 Hardware, and plumbing and heating
equipment and supplies
4238 Machinery, equipment, and supplies
4239 Miscellaneous durable goods

Wholesale Trade, Non-Durable Goods
4241
4242
4243
4244
4245
4246
4247
4248
4249

Paper and paper product
Drugs and druggists’ sundries
Apparel, piece goods, and notions
Grocery and related product
Farm product raw material
Chemical and allied products
Petroleum and petroleum products
Beer, wine, and distilled alcoholic beverage
Miscellaneous nondurable goods

D
R

3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
3242
3243
3244

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
Bakery products 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
Pesticides, fertilizers, and other
agricultural chemicals
Pharmaceuticals and medicines
Paints, coatings, and adhesives
Soap, cleaning compounds, and
toilet preparations
Other chemical products and preparations
Plastics products
Rubber products
Clay products and refractories
Glass and glass products
Cement and concrete products
Lime and gypsum products
Other nonmetallic mineral products
Iron and steel mills
Steel products from purchased steel
Alumina and aluminum production
and processing
Nonferrous metal (except aluminum)
production and processing
Foundries
Forging and stamping
Cutlery and handtools
Architectural and structural metals
Boilers, tanks, and shipping containers
Hardware
Spring and wire products
Machine shop products, turned products, and
screws, nuts, and bolts
Coating, engraving, heat treating,
and allied activities
Other fabricated metal products
Agriculture, construction, and mining machinery
Industrial machinery
Commercial and service industry machinery

3251
3252
3253
3254
3255
3256
3259
3261
3262
3271
3272
3273
3274
3279
3311
3312
3313
3314
3315
3321
3322
3323
3324
3325
3326
3327
3328
3329
3331
3332
3333

Page 4

5151
5152
5173
5174
5179
5182
5191

Radio and television broadcasting
Cable and other subscription programming
Wired and wireless telecommunications carriers
Satellite telecommunications
Other telecommunications
Data processing, hosting, and related services
Other information services

Finance and Insurance
5221 Depository credit intermediation (Banking)
5223 Activities related to credit intermediation
5224 Non-depository credit intermediation, except
branches and agencies
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 direct life insurance carriers
5249 Direct life insurance carriers
5252 Funds, trusts, and other finance vehicles

Real Estate and Rental and Leasing
5310
5321
5329
5331

Real estate
Automotive equipment rental and leasing
Other rental and leasing services
Lessors of nonfinancial intangible assets,
except copyrighted works

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

3111
3112
3113
3114

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

Agriculture, Forestry, Fishing, and Hunting

Wholesale Trade, Electronic Markets
and Agents And Brokers
4251 Wholesale electronic markets and
agents and brokers

Retail Trade
4410
4420
4431
4440
4450
4461
4471
4480
4510
4520
4530
4540

Motor vehicle and parts dealers
Furniture and home furnishings
Electronics and appliance
Building material and garden equipment
and supplies dealers
Food and beverage
Health and personal care
Gasoline stations
Clothing and clothing accessories
Sporting goods, hobby, book, and music
General merchandise
Miscellaneous store retailers
Non-store retailers

Management of Companies and Enterprises
5512 Holding companies, except bank holding
companies
5513 Corporate, subsidiary, and regional
management offices

Administrative and Support, 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

Transportation and Warehousing

Arts, Entertainment, and Recreation

4810
4821
4833
4839
4840
4850
4863

7110 Performing arts, spectator sports,
and related industries
7121 Museums, historical sites, and similar
institutions
7130 Amusement, gambling, and recreation
industries

4868
4870
4880
4920
4932
4939

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

Information
5111 Newspaper, periodical, book, and
directory publishers
5112 Software publishers
5121 Motion picture and video industries
5122 Sound recording industries

Accommodation and Food Services
7210 Accommodation
7220 Food services and drinking places

Other Services
8110 Repair and maintenance
8120 Personal and laundry services
8130 Religious, grantmaking, civic, professional,
and similar organizations

Public Administration
9200 Public administration

FORM BE-120 (REV. 12/2017)

Determination of Reporting Status
Determining Reportable and Non-Reportable Transactions
The scope of this survey is limited to cross-border transactions in selected services and intellectual property between the consolidated domestic U.S.
Reporter and foreign persons*. A full list of the types of services and intellectual property covered is located in Tables 1 and 2 beginning on the
next page.

* Person, when used throughout this survey, 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).

✓

D
R

REPORT transactions
between the U.S. Reporter
and all foreign persons,
regardless the relationship
between the U.S. Reporter
and the foreign persons. See
page 13 for more information
on reporting relationships.

✖

DO NOT REPORT transactions
between the U.S. Reporter’s
foreign affiliates or foreign
parent group and other foreign
persons.

✖

DO REPORT:

✓ Transactions between your consolidated domestic U.S. operations and all foreign persons, regardless of affiliation, including inter-company
transactions that may be eliminated in global consolidation.

✓ Services performed on a cross-border basis, wherein the service is performed remotely by internet, email, telephone, postal service, etc.
✓ Services performed in person, wherein the service is performed for, or by, an individual temporarily traveling abroad.
✓ Sales and purchases of rights to use or distribute intellectual property, as well as outright sales or purchases of patents, copyrights,
trademarks, etc.

DO NOT REPORT:

✖ Transactions between the U.S. Reporter’s foreign affiliates and other foreign persons.
✖ Transactions between other U.S. persons and foreign affiliates of the U.S. Reporter.
✖ Transactions between the U.S. Reporter’s domestic operations and other U.S. persons.
✖ Goods (limited exceptions apply to construction, merchanting, and contract manufacturing services. See pages 18, 29, and 30 of the General
Instructions for more information).

✖ Income on financial instruments (including interest, dividends, capital gains, etc.).
✖ Taxes, penalties, fines, gifts, or grants.
✖ Transportation of freight or passengers and port services.
✖ Travel-related services (including hotel accommodation and restaurant meals).
More information about the scope and purpose of this survey can be found in the General Instructions beginning on page 22.

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●
FORM BE-120 (REV. 12/2017)

Page 5

Determination of Reporting Status (Intellectual Property)
REPORTING INSTRUCTIONS – Table 1 (below) lists the types of reportable intellectual property transactions covered by this survey. For each type
listed, enter the U.S. Reporter’s total transactions with foreign persons during the reporting period identified in question 1 of the survey. Enter the U.S.
Reporter’s total sales to foreign persons in column 3, and the U.S. Reporter’s total purchases from foreign persons in column 4.
NOTE: Sales and purchases include accrued receipts and payments related to intellectual property. Definitions of the types of intellectual property
transactions covered in Table 1 can be found in pages 25 and 26 of the General Instructions.
Bil.

IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000).
Round amounts of less than $500.00 to 0. Do not enter amounts in the shaded portions of each item.

Mil.

Thous.

Dols.

335

000

EXAMPLE: If amount is $1,334,891.00, report as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Distribution of intellectual property sales and purchases by types of rights conveyed
Transactions for intellectual property rights (previously reported under transaction codes 1 through 8 on this survey) must be reported based on the
types of rights conveyed with each transaction. Sales to, or purchases from, foreign persons related to intellectual property rights typically fall into three
categories: rights to use, rights to reproduce and/or distribute, and outright sale or purchase of the intellectual property.
EXAMPLE: Sales to foreign persons for rights related to the distribution of pharmaceutical products should be reported as “Rights related to the use of a
patent, process, or trade secret to produce and/or distribute a product or service” which corresponds with transaction code 1.1 as shown in Column 1 of
Table 1 below.

Transaction type

(1)

(2)

Total sales
to all non-U.S.
countries

Total purchases
from all non-U.S.
countries

(3)

(4)

Transaction
code

Table 1 Transactions With Foreign Persons Related to Intellectual Property Rights

Rights related to patents, processes, and trade secrets
1.1
1.3

Rights related to the use of a patent, process, or trade secret to produce and/or distribute a product
or service

21001

Outright sales or purchases of proprietary rights related to patents, processes, and trade secrets

21002

000

Rights related to books, music, etc.
2.1
2.2
2.3

Rights to use books, music, etc., including end-user rights related to digital content
Rights to reproduce and/or distribute books, music, etc.

21004

Outright sales or purchases of proprietary rights related to books, music, etc.

D
R

Rights related to trademarks
3.1

3.3

21003

Rights to use trademarks

Outright sales or purchases of proprietary rights related to trademarks

21005

21006
21007

Rights related to recorded performances and events such as radio and television programs and motion
pictures

4.1

Rights to use recorded performances and events, including end-user rights related to digital content

21008

4.2

Rights to reproduce and/or distribute recorded performances and events

21009

4.3

Outright sales or purchases of proprietary rights related to recorded performances and events

21010

Rights to broadcast and record live performances and events

5.2

Rights to broadcast and record live performances and events

21011

Rights related to general use computer software

6.2

6.3

Rights to reproduce and/or distribute general use computer software

Outright sales or purchases of proprietary rights related to general use computer software

21012
21013

Franchise fees
7.1
7.3

Fees associated with business format franchising

21014

Outright sales or purchases of proprietary rights related to business format franchising

21015

Other intellectual property
8.1
8.2
8.3

Rights to use other intellectual property

21016

Rights to reproduce and/or distribute other intellectual property
Outright sales or purchases of proprietary rights related to other intellectual property
Sum of transactions reported on this

21017
21018

21000
page...............................................................................

000

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Page 6

FORM BE-120 (REV. 12/2017)

Determination of Reporting Status (Services)
REPORTING INSTRUCTIONS – Table 2 (below) lists the types of selected services transactions covered by this survey. For each type listed, enter
the U.S. Reporter’s total transactions with foreign persons during the reporting period identified in question 1 of the survey. Enter the U.S. Reporter’s
total sales to foreign persons in column 3, and the U.S. Reporter’s total purchases from foreign persons in column 4.
NOTE: Definitions of the types of selected services transactions covered in Table 2 can be found in pages 26–31 of the General Instructions.

Table 2 Sales and Purchases of Selected Services with Foreign Persons
Transaction
code
(1)

Total sales
to all non-U.S.
countries
(3)

Transaction type
(2)

Accounting, auditing, and bookkeeping services

31001

Advertising services

31002

Auxiliary insurance services

31003

12.1

Computer software, including end-user licenses and customization services

31004

12.2

Cloud computing and data storage services

31005

12.3

31006

Construction services

31007

14.1

News agency services (excludes production costs related to news broadcasters,
see code 42)

31008

14.2

Other information services

31009

Education services
Architectural services

16.2

Engineering services

16.3

Surveying, cartography, certification, testing and technical inspection services
Financial services

31011
31012

19.2

Installation, alteration, and training services

31013

Legal services

31015
31016
31017

21.1

Market research services

21.2

Public opinion polling services

21.3

Other management, consulting, and public relations services

31018

D
R

31019
31020

Merchanting services (net receipts)

31021

Mining services

31022

Operational leasing

31023

Trade-related services, other than merchanting services

31024

Artistic-related services

31025

Premiums paid on primary insurance

31026

Losses recovered on primary insurance

31027

29.1

Provision of customized and non-customized research and development services

31028

29.2

Other research and development services

31029

Telecommunications services

31030

Health services

31031

Heritage and recreational services

31032

Audiovisual and production services

31033

Contract manufacturing services

31034

Disbursements for sales promotion and representation

31035

Photographic services (including satellite photography services)

31036

Space transport services

31037

Trade exhibition and sales convention services

31038

Agricultural services

31039

Waste treatment and depollution services

31040

Other selected services n.i.e. (not included elsewhere)

31041

000

31014

Maintenance services

000

Industrial engineering services (report in 16.2)

19.1
20

000

4 $

31010

16.1

000

Other computer services

3 $

Total purchases
from all non-U.S.
countries
(4)

Sum of transactions reported on this

000

31000 3
page......................................................

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FORM BE-120 (REV. 12/2017)

Page 7

Determination of Reporting Status – Continued
Bil.

Mil.

Thous.

Dols.

6 Enter the total sales to foreign persons (sum of column 3 in Tables 1 and 2 ) here

11010

000

Did you report total sales to foreign persons greater than $2 million in Tables 1 and 2 on pages 6 and 7?
11011 1

■ Yes – For each of the transaction types with sales greater than $500 during the reporting period, you are required to report

additional details on the country and affiliation to the foreign transactor(s) on Schedules A , C or D as indicated in the table
below. Complete a separate Schedule for each applicable transaction code. Continue to the next question.
Schedule

Transaction Codes

Page

Schedule A (Sales)

1.1-42 (excluding 13, 17*,27*, and 28*)

Schedule C (Sales)

Schedule D (Sales)

9, 10, 12.3, 15, 16.1-16.3, 20, 21.1-21.3 (also must report
on Schedule A )

■ No –

If your total sales to foreign persons were $2 million or less during the reporting period, you are requested, but not required, to
report additional details on the country and affiliation with the transactor(s) on Schedules A , C , or D as indicated in the table
above. Continue to the next question.

*Sales of services corresponding with transaction codes 17, 27, and 28 are not reportable on this survey.

7 Enter the total purchases from foreign persons (sum of column 4 in Tables 1 and 2 ) here

Bil.

Mil.

Thous.

Dols.

1
11012

000

Did you report total purchases from foreign persons greater than $1 million in Tables 1 and 2 on pages 6 and 7?
11013

■ Yes – For each of the transaction types with purchases greater than $500 during the reporting period, you are required to report

D
R

additional details on the country and affiliation to the foreign transactor(s)on Schedules B or E as indicated in the table below.
Complete a separate Schedule for each applicable transaction code.
Schedule

Transaction Codes

Page

Schedule B (Purchases)

1.1–42 (excluding 22*)

Schedule E (Purchases)

Transaction Codes 9, 10, 12.3, 15, 16.1-16.3, 20, 21.121.3 (also must report on Schedule B )

*Purchases of goods corresponding with transaction code 22 should be netted against sales of those goods and reported on
Schedule A .

■ No – If your total purchases from foreign persons were $1 million or less during the reporting period, you are requested, but not required,
to report additional details on the country and affiliation with the transactor(s) on Schedules B or E as indicated in the table above.

If you answered “Yes” to either question 6 or question 7 , continue with the survey and answer questions 8 – 13 on pages 9 and
10 before completing Schedules A – E , as required.
If you answered “No” to both question 6 and 7 , but wish to provide additional information on a voluntary basis, continue with the
survey and answer questions 8 – 13 on pages 9 and 10 before completing Schedules A – E , as appropriate.



If you answered “No” to both question 6 and 7 , and do not wish to provide additional information on a voluntary basis, STOP here
and return the form according to the instructions on page 1.

➙ Continue to the next page
●
Page 8

FORM BE-120 (REV. 12/2017)

For Reporters of Sales of Contract Manufacturing Services
Contract manufacturing services cover processing, assembly, labeling, packing and so forth on materials and physical components owned by others.
Examples of processes that are often conducted under contract manufacturing arrangements include oil refining, liquefaction of natural gas, assembly of
clothing, electronics and other goods, and labeling and packing (excluding those incidental to transport).
For sales of contract manufacturing services, the manufacturing is undertaken by the U.S. Reporter, who does NOT own the materials—the
“manufacturing service provider”—and is paid a fee by the owner of the materials (i.e. the foreign person). Ownership of the goods does not transfer to
the U.S. Reporter.
8 Will you be reporting sales of contract manufacturing services (transaction code 35) on Schedule A ?
41001

1
1

1 ■ Yes — Use the instructions provided below to complete questions 9 and 10 , and also complete Schedule A .
2 ■ No — Skip to question 11 on the next page.

REPORTING INSTRUCTIONS — Questions 9 and 10 :
In the questions below, you will be asked to report information on the material inputs used in contract manufacturing arrangements and the
manufactured (finished) goods that result from the arrangements. This information can be provided in one of two ways:

1. Identify the Harmonized System (HS) 6-digit commodity code and enter it in the box corresponding to each question (for a searchable list of HS codes,
see https://hts.usitc.gov/), OR
2. In the box corresponding to each question, provide a short description of the materials or finished goods.

Please provide information about the primary manufactured (finished) good that you produce under contract manufacturing

arrangements with foreign persons. This information should be provided in one of the three ways identified above under “REPORTING
INSTRUCTIONS — Questions 9 and 10 .” If you are unable to identify the primary manufactured (finished) good, please write
“unknown” in the box below.
Manufactured (finished) good
41002

Continue to the next question.

D
R

10 Please provide information about the materials that you receive to be further processed into the finished good identified in Question
9 . Please list up to 5 material inputs. This information should be provided in one of three ways identified above under “REPORTING
INSTRUCTIONS — Questions 9 and 10 .” If you are unable to identify the material inputs received, please write “unknown” in the
box below.
Materials received for further processing
(1)

41003

41004

41005

41006

41007

➙ Continue to the next page
●
FORM BE-120 (REV. 12/2017)

Page 9

For Reporters of Purchases of Contract Manufacturing Services
Contract manufacturing services cover processing, assembly, labeling, packing and so forth on materials and physical components owned by others.
Examples of processes that are often conducted under contract manufacturing arrangements include oil refining, liquefaction of natural gas, assembly of
clothing, electronics and other goods, and labeling and packing (excluding those incidental to transport).
For purchases of contract manufacturing services, the manufacturing is undertaken by the foreign person, who does NOT own the materials—the
“manufacturing service provider”—and that is paid a fee by the owner of the materials (i.e. the U.S. Reporter). Ownership of the goods does not transfer
to the foreign person.
11 Will you be reporting purchases of contract manufacturing services (transaction code 35) on Schedule B ?
41008

1 ■ Yes — Use the instructions provided below to complete questions 12 and 13 , and also complete Schedule B .

2 ■ No — Skip to question 14 on page 12.

REPORTING INSTRUCTIONS — Questions 12 and 13 :
In the questions below, you will be asked to report information on the material inputs used in contract manufacturing arrangements and the
manufactured (finished) goods that result from the arrangements. This information can be provided in one of two ways:

12 Please provide information about the primary manufactured (finished) good that results from the contract manufacturing arrangements
you purchase from foreign persons. This information should be provided in one of the three ways identified above under “REPORTING
INSTRUCTIONS — Questions 12 and 13 .” If you are unable to identify the primary manufactured (finished) good, please write
“unknown” in the box below.
Manufactured (finished) good
41009

Continue to the next question.

D
R

13 Please provide information about the materials you provide to be further processed into the finished good identified in Question 12 .
Please list up to 5 types of material inputs. This information should be provided in one of three ways identified above under
“REPORTING INSTRUCTIONS — Questions 12 and 13 .” If you are unable to identify the material inputs received, please write
“unknown” in the box below.
Materials received for further processing
(1)

41010

41011

41012

41013

41014

➙ Continue to the next page
●
Page 10

FORM BE-120 (REV. 12/2017)

For Reporters of Sales of Merchanting Services
Merchanting Services – Sales of 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.
14

Will you be reporting sales of merchanting services (net receipts, transaction code 22) on
41015

Schedule A ?

■ Yes — Continue to question 15 , and complete Schedule A .
■ No — Continue to the appropriate Schedule(s) on the following pages and report any transactions subject to reporting additional
country detail as indicated in questions 6 and 7 .

Report the gross value of sales and purchases of the goods sold under the merchanting services below, and report additional detail for
net receipts on Schedule A .

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556).
Merchanting Services
(net receipts)
1

$ _______________

000

$ _______________

000

–

$ _______________

000

D
R

41016

Gross Purchases

Gross Sales

➙ Continue to the next page
●
Page 12

FORM BE-120 (REV. 12/2017)

Understanding Reporting Relationships
(For use on Schedules A through C)
Transactions accrued during the reporting period should be reported by the country of the foreign transactor, and by the foreign transactor’s relationship
to the U.S. Reporter. The relationship between the U.S. Reporter and the foreign transactor falls into one of three categories:
Foreign Affiliates – A foreign affiliate is defined as an entity domiciled in a foreign country that is owned at least 10% (based on voting interest),
directly or indirectly, by the U.S. Reporter.
Foreign Parents and Foreign Affiliates of Foreign Parents (aka the “foreign parent group”) – Foreign Parents and Foreign Affiliates
of Foreign Parents (aka the “foreign parent group”) means:
(i) the foreign parent, which is the first entity outside the United States in a foreign chain of ownership, which owns at least 10% (based on voting
interest), directly or indirectly, of the consolidated domestic U.S. business enterprise.
(ii) any foreign entity, proceeding up the foreign parent’s ownership chain, which owns more than 50 percent of the entity below it up to and including
that entity which is not owned more than 50 percent by another foreign entity, and
(iii) any foreign entity, proceeding down the ownership chain(s) of each of these members, which is owned more than 50 percent by the entity above it.

Unaffiliated Foreign Persons – An unaffiliated foreign person is an entity domiciled abroad that is not owned, or is owned less than 10%, directly
or indirectly, by the U.S. Reporter or the U.S. Reporter’s foreign parent.

The diagram below illustrates each of these relationships with regards to the U.S. Reporter. Additional reporting instructions are provided prior to
each Schedule on pages 14, 16, and 18.

COMPANY A (Germany)

Consolidated U.S. Reporter’s Foreign
Parent

COMPANY B (Germany)
49% owned by Company A

Unaffiliated Foreign Person

Owns 100% of Company C and the
Consolidated U.S. Reporter

COMPANY C (France)
Wholly owned by Company A

Member of Foreign Parent Group

CONSOLIDATED DOMESTIC
U.S. REPORTER
(USA)

D
R

NOTE: “Company B” is not a foreign affiliate
of the foreign parent nor part of the foreign
parent group since it is not owned, nor does
it own another foreign entity, more than 50
percent within the foreign ownership chain.
Also, “Company B” is not a foreign affiliate
of the Consolidated domestic U.S. Reporter
since it is not owned at least 10 percent by
the Consolidated domestic U.S. Reporter.

Member of Foreign Parent Group

(The U.S. person filing this BE-120)

Owns >10% of Companies D, E and F

COMPANY E (Mexico)

COMPANY D (USA)

COMPANY F (United Kingdom)

20% owned by Consolidated
domestic U.S. Reporter

Subsidiary, owned 100% by Consolidated
domestic U.S. Reporter

50% owned by Consolidated
domestic U.S. Reporter

Foreign Affiliate

Company D’s transactions with foreign
persons are consolidated into the U.S.
Reporter’s BE-120 filing

Foreign Affiliate

COMPANY G (Switzerland)

COMPANY H (Ghana)

5% owned by Consolidated
domestic U.S. Reporter

No ownership relationship with
any other company

Unaffiliated Foreign Person

➙ Continue to Schedules A through E as indicated, based on your responses to questions 6 and 7 on page 8.
●
FORM BE-120 (REV. 12/2017)

Page 13

SCHEDULE A – U.S. Reporter’s Sales of Selected Services and Intellectual Property to Foreign Persons
REPORTING INSTRUCTIONS – Schedule A
Complete a separate Schedule A for each type transaction (except construction services, which are reportable on Schedule C ) with sales
greater than $500, as indicated in Tables 1 and 2 on pages 6 and 7. If you are reporting sales of more than one transaction type, or need
to report additional country detail, please use the overflow sheets provided (pages 32 and 33 of the survey) or make additional copies of this
schedule. (eFile users – select “Add overflow” from the survey selection page).
Transactions accrued during the reporting period should be reported by transaction type and according to the U.S. Reporter’s affiliation with the
purchaser. ONLY report transactions between the U.S. Reporter’s domestic operations and foreign persons. DO NOT report transactions between
U.S. Reporter’s foreign affiliates and foreign persons, between the U.S. Reporter’s domestic operations and other U.S. persons, or transactions between
other U.S. persons and the U.S. Reporter’s foreign affiliates.
Tables 1 and 2 , on pages 6 and 7, identify the types of transactions that are reportable on Schedule A and corresponding numerical transaction
codes (from Column 1 of the Tables ). Columns 3, 4, and 5 on Schedule A correspond to the U.S. Reporter’s affiliation with the foreign purchaser.
How to Report:
1. For each transaction type that is reportable, enter the associated transaction code from Column 1 of Table 1 and/or Table 2 in the designated
box at the top of Schedule A .
2. Enter the country(ies) with which you had sales of this transaction type in the left most column of Schedule A (SALES TO – Specify country).

3. For each country, enter the total value of the sale(s) you had of this transaction type in the column that corresponds to the purchaser’s relationship
with the U.S. Reporter (see page 13 for more information on reporting relationships):
Report in
column

Relationship with consolidated domestic U.S. Reporter
Transactions between the U.S. Reporter and a foreign affiliate

Transactions between the U.S. Reporter and its foreign parent group

Transactions between the U.S. Reporter and unaffiliated foreign persons

Example:

Your company sold advertising services to persons in Australia. Sales of $325,000 were to a foreign affiliate of the U.S. Reporter, and sales of $2,240,000
were to an unaffiliated foreign person.
First identify “advertising services” from Table 2 on page 7. The corresponding transaction code is 10.
10

Advertising services

D
R

Enter “10” in the box marked Transaction Code on Schedule A . Enter “Australia” in the first column of row 1. Enter “325” in the column marked Foreign
affiliates and “2,240” in the column marked Unaffiliated foreign persons.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500.00 to 0. Do not enter amounts in the
shaded portions of each item.

Example

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556).

BEA
USE
ONLY

SALES TO

(Specify country)

(2)

Australia

A1000

002

3 $

Transaction Code

10
______________
Foreign
affiliates
(3)

325 000

Foreign parent group
(4)

Unaffiliated foreign persons
(5)

4 $

5 $

000

2,240 000

If you are reporting sales of more than one transaction type, or need to report additional country detail, please use the overflow sheets
provided (pages 32 and 33 of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the survey
selection page).
If you report sales of transaction codes 9, 10, 12.3, 15, 16.1-16.3, 20, or 21.1-21.3, you must also complete Schedule D .
If you report sales of transaction code 22, merchanting services, you must also complete question 15 on page 12.
If you report sales of transaction code 35, contract manufacturing services, you must also complete questions 9 and 10 on page 9.

Page 14

FORM BE-120 (REV. 12/2017)

SCHEDULE A – U.S. Reporter’s Sales of Selected Services and Intellectual Property to Foreign Persons
Complete a separate Schedule A for each transaction type with sales greater than $500, as indicated in Tables 1 and 2 on pages 6 and
7. If you are reporting sales of more than one transaction type or need to report additional country detail, please use the overflow sheets
provided (pages 32 and 33 of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the survey
selection page).

Mandatory Reporting for Sales of Each Type of Intellectual Property or Service
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,334,891.00 as 1,335).
Transaction Code

BEA USE
ONLY

SALES TO

______________
Foreign affiliates
(3)

(Specify country)
(1)

002

003

004

005

006

007
008

009

See page 13 for more information about reporting relationships

(2)

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4

7.
9.

010

10.

011

11.

012

12.

013

13.

014

14.

015

15.

016

16.

017

17.

D
R

018

18.

019

19.

020

20.

021

21.

022

22.

023

23.

024

24.

025

25.

026

26.

027

27.

028

28.

029

29.

030

30.

031

31.

032

32.

033

33.

034

34. Total all countries this page

001

Unaffiliated foreign persons
(5)

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5

A1000

Foreign parent group
(4)

000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

35. If you reported sales of transaction codes 8.1-8.3, other intellectual property, or 42, other selected services n.i.e., specify the major type of intellectual
property or service:

035 0

FORM BE-120 (REV. 12/2017)

Page 15

SCHEDULE B – U.S. Reporter’s Purchases of Selected Services and Intellectual Property from Foreign Persons
REPORTING INSTRUCTIONS – Schedule B
Complete a separate Schedule B for each transaction type with purchases greater than $500, as indicated in Tables 1 and 2 on pages 6
and 7. If you are reporting purchases of more than one transaction type, or need to report additional country detail, please use the overflow
sheets provided (pages 32 and 33 of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the
survey selection page).
Purchases accrued during the reporting period should be reported by transaction type and according to the U.S. Reporter’s affiliation with the seller.
ONLY report transactions between the U.S. Reporter’s domestic operations and foreign persons. DO NOT report transactions between the U.S. Reporter’s
foreign affiliates and foreign persons, or between the U.S. Reporter’s domestic operations and other U.S. persons, or transactions between other U.S.
persons and the U.S. Reporter’s foreign affiliates.
Tables 1 and 2 , on pages 6 and 7, identify the types of transactions that are reportable on Schedule B and corresponding numerical transaction
codes (from Column 1 of the Tables ). Columns 3, 4, and 5 on Schedule B correspond to the U.S. Reporter’s affiliation with the foreign seller.
How to Report:
1. For each transaction type that is reportable, enter the associated transaction code from Column 1 of Table 1 and/or Table 2 in the designated
box at the top of Schedule B .

2. Enter the country(ies) with which you had purchases of this transaction type in the left most column of Schedule B (PURCHASES FROM – Specify
country).
3. For each country, enter the total value of the purchase(s) you had of this transaction type in the column that corresponds to the seller’s relationship
with the U.S. Reporter (see page 13 for more information about reporting relationships):
Report in
column

Relationship with consolidated domestic U.S. Reporter
Transactions between the U.S. Reporter and a foreign affiliate

Transactions between the U.S. Reporter and its foreign parent group

Transactions between the U.S. Reporter and unaffiliated foreign persons

Example:
Your company purchased $4.5 million in maintenance services from its foreign parent group in Canada.

First identify “maintenance services” from Table 2 on page 7. The corresponding transaction code is 19.1.
19.1

Maintenance services

D
R

Enter “19.1” in the box marked Transaction Code on Schedule B . Enter “Canada” in the first column of row 1. Enter “4,500” in the column marked
Foreign parent group.
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500.00 to 0. Do not enter amounts in the
shaded portions of each item.

Example

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556).

BEA
USE
ONLY

PURCHASES FROM
(Specify country)

Canada

19.1
______________

Foreign affiliates
(3)

(2)

Transaction Code

B1000

002

Foreign parent group
(4)
4

000

4 $

Unaffiliated foreign persons
(5)
5

4,500 000

5 $

000

If you are reporting purchases of more than one transaction type, or need to report additional country detail, please use the overflow sheets
provided (pages 32 and 33 of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the survey
selection page).
If you report purchases of transaction codes 9, 10, 12.3, 15, 16.1-16.3, 20, or 21.1-21.3, you must also complete Schedule E .
If you report purchases of transaction code 35, contract manufacturing services, you must also complete questions 12 and 13 on page 10.

Page 16

FORM BE-120 (REV. 12/2017)

SCHEDULE B – U.S. Reporter’s Purchases of Selected Services and Intellectual Property from Foreign Persons
Complete a separate Schedule B for each type of transaction with purchases greater than $500, as indicated in Tables 1 and 2 on pages
6 and 7. If you are reporting purchases of more than one transaction type, or need to report additional country detail, please use the overflow
sheets provided (pages 32 and 33 of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the
survey selection page).

Mandatory Reporting for Purchases of Each Type of Intellectual Property or Service
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,334,891.00 as 1,335).
BEA USE
ONLY

PURCHASES FROM

Transaction Code
______________
Foreign affiliates
(3)

(Specify country)

B1000

002

003

004

005

006

007

008

See page 13 for more information about reporting relationships

(2)
2

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4

009

010

10.

011

11.

012

12.

013

13.

014

14.

015

15.

016

16.

017

17.

D
R

018

18.

019

19.

020

20.

021

21.

022

22.

023

23.

024

24.

025

25.

026

26.

027

27.

028

28.

029

29.

030

30.

031

31.

032

32.

033

33.

034

34. Total for all countries, this page

001

Unaffiliated foreign persons
(5)

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5

(1)
1

Foreign parent group
(4)

000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

35. If you reported purchases of transaction codes 8.1-8.3, other intellectual property, or 42, other selected services n.i.e., specify the major type intellectual
property or service:

035 0

FORM BE-120 (REV. 12/2017)

Page 17

SCHEDULE C – U.S. Reporter’s Sales of Construction Services To Foreign Persons
REPORTING INSTRUCTIONS – Schedule C
Complete Schedule C for sales (operating revenues) of construction services (transaction code 13). Report according to the consolidated
domestic U.S. Reporter’s affiliation with the purchaser. ONLY report transactions between the U.S. Reporter’s domestic operations and foreign
persons.
DO NOT report transactions between foreign affiliates and foreign persons, or between the U.S. Reporter’s domestic operations and other U.S. persons.
If you need to report additional country detail, please use the overflow sheet provided (page 34 of the survey) or make additional copies of this schedule.
(eFile users – select “Add overflow” from the survey selection page.)
How to Report:
1. Enter the country of the purchaser in the left most column on Schedule C (SALES TO – specify country).
2. Enter the value of the transaction(s) in the set of columns that correspond to the purchaser’s relationship with the U.S. Reporter (see page 13 for more
information about reporting relationships):
Report in
columns

Relationship with consolidated domestic U.S. Reporter
Transactions between the U.S. Reporter and a foreign affiliate

6–8

Transactions between the U.S. Reporter and its foreign parent group

9–11

Transactions between the U.S. Reporter and unaffiliated foreign persons

3–5

Example:
Your company sold $325,000 of construction services to foreign affiliates in Australia. Goods exports and foreign expenses related to those sales totaled
$45,000 and $155,000, respectively.
Enter “Australia” in the first column of row 1. Enter “325” in Column 3. Enter “45” in Column 4, and “155” in Column 5. (see Specific Reporting Instructions
below for more information).
IMPORTANT – Report amounts in thousands of U.S. dollars (omitting 000). Round amounts of less than $500.00 to 0. Do not enter amounts in the
shaded portions of each item.

Example

SALES TO
(Specify country)

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1556).

BEA
USE
ONLY

FOREIGN AFFILIATES

Gross operating revenues
(3)

(1) (2)

B1000

002

3 $

D
R

Country

1. Australia

Goods exports
(4)

Foreign expenses
(5)

325

4 $

5 $

155

Specific Reporting Instructions:
Gross operating revenues (columns 3, 6, and 9) – Report revenues (sales) as recorded on your books for the value of services sold and/or completed
during the reporting period (not when actual payment is received).
Goods exports (columns 4, 7, and 10) – Report the value of merchandise exports from the United States during the reporting period that were made
in connection with projects. Exports should include the value of equipment, supplies, materials, etc., and should equal the amounts reported on the
Shippers Export Declarations (SED) filed with U.S. Customs and Border Protection plus the cost of transporting the goods to foreign destinations. Exclude
temporary exports of equipment or other goods that are intended to be returned to the United States within one year and in substantially the same
condition as when exported (consistent with the SED instructions regarding temporary exports).
Foreign expenses or disbursements (columns 5, 8, and 11) – 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.)
If you need to report additional country detail, please use the overflow sheet provided (page 34 of the survey) or make additional copies of
this schedule. (eFile users – select “Add overflow” from the survey selection page.)

Page 18

FORM BE-120 (REV. 12/2017)

SCHEDULE C – U.S. Reporter’s Sales of Construction Services
Complete Schedule C for sales (operating revenues) of construction services greater than $500. If you need to report additional country
detail, please use the overflow sheet provided (page 34 of the survey) or make additional copies of this schedule. (eFile users – select “Add
overflow” from the survey selection page).

Mandatory Reporting for Construction Services
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,334,891.00 as 1,335).
Foreign affiliates

BEA USE
ONLY

SALES TO
(Specify country)

(1)
C1000

002
003
004

See page 13 for more information about reporting relationships
Gross
operating
revenues
(3)

Goods
exports

Foreign
expenses

(4)

(5)

Gross
operating
revenues
(6)

Goods
exports

Foreign
expenses

(7)

(8)

11.
12.
13.
14.

013

014

015

016

D
R

15.

012

16.

017

17.

018

18.

019

19.

020

20.

021

21.

022

22.

023

23.

024

24.

025

25.

026

26.

027

27.

028

28.

029

29.

030

30.

031

31.

032

32.

033

33. Total for all countries, this page

001

FORM BE-120 (REV. 12/2017)

011

007

10.

010

(11)

006

(10)

009

Foreign
expenses

005

Goods
exports

008

Gross
operating
revenues
(9)

2.
3.

(2)

Unaffiliated foreign persons

Country

Foreign parent group

Page 19

Schedule D – Percentage of Sales of Services Performed Remotely for Foreign Persons via Internet,
Email, Text, Telephone, or Other Means
If you reported sales of any of the services listed in the table below on Schedule A , please provide an estimate of the percentage of those services, in
terms of value, time, and resources, that were performed remotely from the U.S. Reporter’s domestic offices via computer, email, telephone, etc. for the
purchaser located abroad. The information provided in this section may be estimated based on recall or a general understanding of the U.S. Reporter’s
business operations. A detailed examination of the U.S. Reporter’s financial records is not required.

U.S. Reporter’s Sales of Services Performed Remotely for Foreign Persons
Purchaser
The service is supplied across the border. Your employees
do not travel to the country of the purchaser, nor does the
customer come to the United States.

U.S. Reporter’s
Domestic Operations

EXAMPLE: Your architecture firm in the United States provides plans and advice to clients in a foreign country via
internet/phone/mail.

Percentage of Sales Performed Remotely from the U.S. Reporter’s Domestic Offices to Foreign Persons via Internet, Email,
Text, Telephone, or Other Means

Transaction
code

Did you report
this service on
Schedule A ?
(Check yes or no)

Accounting, auditing,
and bookkeeping
services
Advertising services

Less
than
25%

■ Yes

■ No

■ Yes

■ No

12.3

Other computer
services

Education services

51003 1

■ Yes

■ Yes
1
1 ■
Yes
1
1 ■
Yes

51004 1

16.1

Architectural services

51005

16.2

Engineering services

51006

16.3

Surveying, cartography, certification, and
technical inspection
services

51007 1

Legal services

Market research
services

21.2

Public opinion and
polling services

51010 1

21.3

Other management,
consulting, and public
relations services

51011 1

Provision of customized and non-customized research and
development services

Other research and
development services

21.1

29.1

29.2

Page 20

■ No
2 ■ No
2 ■ No
2

■ No

■ Yes

■ No

51009 1

■ No

■ Yes

51008 1

25-49%

50-74%

75-89%

90-99%

100%

2 2 2 2 2 2

51001 1

51002 1

For each “Yes” response, check the appropriate
percentage range.
(Check one)

■

■ Yes

■ No

■ Yes

■ No

■ Yes

■ No

■

2 2 2 2 2 2

■

■
■
■

2 2 2 2 2 2

■ Yes

■ No

■ Yes

■ No

Recall/
general
knowledge of
operations

■

3 3

■

2 2 2 2 2 2

3 3

■

2 2 2 2 2 2

■

2 2 2 2 2 2

■

2 2 2 2 2 2

■

■
1■

3 3
1■

3 3

■

3 3

■

■
2 ■
2 ■
2

■

3 3

■

3 3

■

3 3

■

3 3

■

2 2 2 2 2 2

3 3

2 2 2 2 2 2

Accounting
records

2 ■
3 ■
4 ■
5 ■
6■
■
2 2 2 2 2 2
1■

2 ■
3 ■
4 ■
5 ■
6■
2 2 2 2 2 2
1■

2 ■
3 ■
4 ■
5 ■
6■
1

2 2 2 2 2 2

The information
provided is based on
(Check one)

3 3

■

2 3 4 5 6

2 2 2 2 2 2

D
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Transaction
type

The portion of the sales in each service type charged for services performed on-site in the country of the purchaser, or services performed for a
foreign customer temporarily located in the United States should be excluded from your estimates.

■

3 3

■

FORM BE-120 (REV. 12/2017)

Schedule E – Percentage of Purchases of Services Performed Remotely by Foreign Persons via Internet,
Email, Text, Telephone, or Other Means
If you reported purchases of any of the services listed in the table below on Schedule B , please provide an estimate of the percentage of those
services, in terms of value, time, resources, or dollar amounts, that were performed remotely from the seller’s foreign offices via computer, email,
telephone, etc. for your U.S. domestic operations. The information provided in this section may be estimated based on recall or a general understanding
of the U.S. Reporter’s business operations. A detailed examination of the U.S. Reporter’s financial records is not required.

U.S. Reporter’s Purchases of Services Performed Remotely by Foreign Persons
U.S. Reporter’s
Domestic
Operations
The service is performed across the border. You do not
travel to the country of the supplier, nor does the supplier
come to the United States.

Supplier

EXAMPLE: An accounting firm in a foreign country performs bookkeeping services for your offices in the United States via
internet/phone/mail.

Percentage of Purchases Performed Remotely from the Foreign Seller’s Offices via Internet, Email, Text, Telephone, or Other
Means

Transaction
code

Did you report
this service on
Schedule B ?
(Check yes or no)

Accounting, auditing,
and bookkeeping
services

61001

Advertising services

61002

For each “Yes” response, check the appropriate
percentage range.
(Check one)

Less
than
25%

12.3

Other computer
services

61003

Education services

61004

16.1

Architectural services

61005

16.2

Engineering services

61006

16.3

Surveying, cartography, certification, and
technical inspection
services

61007

Legal services

61008

21.1

Market research
services

■ No

■ Yes

■ No

21.2

Public opinion and
polling services

61010

21.3

Other management,
consulting, and public
relations services

61011

29.1

29.2

■ Yes

■ Yes
1 ■
Yes
1 ■
Yes

■ No
2 ■ No
2 ■ No
2

■ No

■ Yes

■ No

■ Yes

■ No

■ Yes

■ No

■ Yes

■ No

50-74%

75-89%

90-99%

100%

■

2 2 2 2 2 2

■

2 2 2 2 2 2

■

■
■
■

2 2 2 2 2 2

Other research and
development services

■ Yes

■ No

■ Yes

■ No

Accounting
Records

Recall/
general
knowledge of
operations

■

3 3

■

3 3

2 2 2 2 2 2

3 3

■

2 2 2 2 2 2

■

2 2 2 2 2 2

■

2 2 2 2 2 2

■

■
1■

3 3
1■

3 3

■

3 3

■

■
2 ■
2 ■
2

■

3 3

■

3 3

■

3 3

■

3 3

■

2 2 2 2 2 2

3 3

2 ■
3 ■
4 ■
5 ■
6■
■
2 2 2 2 2 2
1■

2 ■
3 ■
4 ■
5 ■
6■
2 2 2 2 2 2
1■

2 ■
3 ■
4 ■
5 ■
6■
1

2 2 2 2 2 2

The information
provided is based on
(Check one)

3 3

2 3 4 5 6

2 2 2 2 2 2

Provision of customized and non-customized research and
development services

FORM BE-120 (REV. 12/2017)

■ No

■ Yes

61009

25-49%

2 2 2 2 2 2

■ Yes

D
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Transaction
type

The portion of the purchases in each service type performed on-site in the country of the seller, or services performed by a foreign seller temporarily
located in the United States should be excluded from your estimates.

■

3 3

■

Page 21

GENERAL INSTRUCTIONS

Purpose – Reports on this form are required to obtain reliable and upto-date information on intellectual property and services transactions
between U.S. and foreign persons. The data will be used in compiling the
U.S. international transactions accounts and national income and product
accounts. The information will also be used to formulate U.S. policy on such
international transactions, and to analyze the impact of that policy and the
policies of foreign countries.
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”).
Regulations for the survey may be found in 15 CFR Part 801. The survey has
been approved by the Office of Management and Budget (OMB) under the
Paperwork Reduction Act (44 U.S.C. 3501, et seq).

The determination of whether a U.S. person is subject to mandatory
reporting may be 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.
Provide responses to all questions as they pertain to the consolidated
domestic U.S. Reporter’s fiscal year ending in 2017. In the “determination
of reporting status” section, in Tables 1 and 2 , enter the total
sales and purchases between the U.S. Reporter and foreign persons
during the reporting period for each type of transaction and service
listed. Report amounts in thousands of U.S. dollars (omitting 000). For
example, if the amount is $1,334,515.00, report it as $1,335.
If the U.S. Reporter’s combined total sales to, or purchases from, foreign
persons exceeded $2,000,000 in sales OR $1,000,000 in purchases,
the U.S. Reporter MUST provide additional country/affiliation detail on
Schedules A through E as indicated in questions 6 and 7 on page 8.
Enter the total transaction amounts, applicable to a particular schedule,
in the appropriate column(s) on line 34 of the Schedule A and B,
and line 33 of the Schedule C. Distribute amounts to the foreign
country(ies) involved in the transaction(s) on lines above the total line
on each applicable schedule. Use additional copies of the schedules,
or the available overflow sheets, to report additional countries and
transaction types as necessary. Reporters of sales or purchases of
accounting, auditing, and bookkeeping services, advertising services;
other computer services, education services, architectural services,
engineering services, surveying, cartography, certification and technical
services; legal services, market research services, public opinion
polling services, and other management, consulting, and public
relations services, must also complete Schedule D or E.

Penalties – Persons who fail to report may be subject to a civil penalty of
not less than $4,454, and not more than $44,539, 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 entity 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. The control number for Form BE-120 (0608-0058) is
displayed at the top of the first page of this form.

Because these thresholds apply separately to sales and purchases,
the mandatory reporting requirements may apply only to sales, only to
purchases, or to both.

Public reporting burden for this BE-120 report is estimated to average 20
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, 4600 Silver Hill Rd., Washington, DC
20233; and to the Office of Management and Budget, Paperwork Reduction
Project 0608-0058, Washington, DC 20503.

Confidentiality – The Act provides that your report to this Bureau is
confidential and may be used only for analytical and 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. Per
the Cybersecurity Enhancement Act of 2015, your data are protected from
Cybersecurity risks through security monitoring of BEA information systems.

D
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I. WHO IS TO REPORT AND GENERAL COVERAGE

A. Who must report – The publication in the Federal Register of the final
rule implementing this survey is considered legal notice to U.S. persons
of their obligation to report. Therefore, a response is required from
persons subject to the reporting requirements of the survey, whether or
not they are contacted by BEA.
1. Mandatory and voluntary reporting

a. Mandatory reporting – A BE-120 report is required of each U.S.
person that had sales to foreign persons or purchases from foreign
persons in the services and intellectual property categories covered
by the survey during its 2017 fiscal year.
Each U.S. person that:

(1) had combined sales to foreign persons that exceeded $2 million
or combined purchases from foreign persons that exceeded
$1 million in the services and intellectual property categories
covered by the survey during its 2017 fiscal year, on an accrual
basis, is required to provide data on total sales and/or purchases
of each of the covered types of services and intellectual property
transactions and must disaggregate the totals by country and
by relationship to the foreign transactor (foreign affiliate, foreign
parent group, or unaffiliated), OR
(2) had combined sales to foreign persons that were $2 million or
less or combined purchases from foreign persons that were $1
million or less in the intellectual property or services categories
covered by the survey during its 2017 fiscal year, on an accrual
basis, is required to provide the total sales and/or purchases for
each type of transaction in which they engaged.
The $2,000,000 (sales) and $1,000,000 (purchases) thresholds for
mandatory reporting are based on covered transactions with foreign
persons by all parts of the consolidated domestic U.S. Reporter.

Page 22

b. Voluntary reporting

If, during fiscal year 2017, combined sales were $2 million or less, on an
accrual basis, the U.S. Reporter may, in addition to providing the required
total for each type of transaction, report sales at a country and affiliation
level of detail on the applicable mandatory schedule(s). If, during fiscal
year 2017, combined purchases were $1 million or less, on an accrual
basis, the U.S. Reporter may, in addition to providing the required total
for each type of transaction, report purchases at a country and affiliation
level of detail on the applicable mandatory schedule(s). Provision of this
additional detail is voluntary. The estimates may be judgmental, that is,
based on recall, without conducting a detailed records search.

c. Exemption – Any U.S. person that receives the BE-120 survey form
from BEA, but is not subject to the reporting requirements, must file an
exemption claim by completing the determination of reporting status
section (pages 1-8 of the survey) and returning it to BEA by the due
date of the survey.
2. Consolidation – A U.S. enterprise should file a single Form BE-120
covering combined (total) intellectual property and services transactions of
all its domestic subsidiaries and parts.
Consolidating unincorporated enterprises
Consolidate into your BE-120 report the transactions of unincorporated
enterprises in which your company has voting control. Please see the
following items on determining the voting interest in typical unincorporated
enterprises.
Partnerships – Most partnerships are either general partnerships or
limited partnerships. Consolidation of partnerships and inclusion of their
intellectual property and services transactions (sales and purchases) on
the BE-120 survey is based on voting control.
a. General partnerships
Determination of voting interest – The determination of the percentage
of voting interest of a general partner is based on who controls the
partnership. The percentage of voting interest is not based on the
percentage of ownership in the partnership’s equity. The general
partners are presumed to control a general partnership.
Unless a clause to the contrary is contained in the partnership
agreement, a general partnership is presumed to be controlled equally
by each of the general partners.
Managing partners – If one general partner is designated as the
managing partner, responsible for the day-to-day operations of the
BE-120 Instructions (12/2017)

GENERAL INSTRUCTIONS – Continued

b. Limited partnerships
Determination of voting interest – The determination of the
percentage of voting interest in a limited partnership is based on
who controls the partnership. The percentage of voting interest is not
based on the percentage of ownership in the partnership’s equity.
In most cases, the general partner is presumed to control a limited
partnership, and therefore, have a 100 percent voting interest in
the limited partnership. If there is more than one general partner,
the partnership is presumed to be controlled equally by each of the
general partners, unless a clause to the contrary is contained in the
partnership agreement. Therefore, unless a clause to the contrary
is contained in the partnership agreement, limited partners are
presumed to have zero voting interest in a limited partnership.
Managing partners – See discussion under “General Partnerships” above.
c. Limited liability companies (LLCs)
Determination of voting interest – The determination of the percentage
of voting interest in an LLC is based on who controls the LLC. The
percentage of voting interest is not based on the percentage of
ownership in the LLC’s equity. LLCs are presumed to be controlled
equally by each of its members (owners), unless a clause to the contrary
is contained in the articles of organization or in the operating agreement.

1. Reporting period – Form BE-120 should be filed for the U.S.
Reporter’s fiscal year ending in 2017.
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 – Sales to or
purchases from foreign persons for services should be reported
regardless of whether the services were performed in the United States
or abroad. Transactions should be reported based on the resident
country of the primary beneficiary (purchaser) and primary provider
(seller) of the service(s) performed.
5. Services or intellectual property bundled with goods or with other
services and not separately valued – When a sale or purchase 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.
6. Accounting for purchases – Purchases of services or intellectual
property should be included without regard to whether they are
charged as an expense on the income statement, capitalized, or
charged to inventories.
7. 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. Report funds received from the U.S. Government on Schedule
A as sales to the country where the services are provided, and report any
foreign expenses related to those services as purchases on Schedule B.

Managing member – If one member is designated as the managing
member responsible for the day-to-day operations of the LLC, this
does not necessarily transfer control of the LLC to the managing
member. If the managing member must obtain approval for annual
operating budgets and for decisions relating to other significant
management issues from the other members, then the managing
member does not have a 100 percent voting interest in the LLC.

D. Clarification of coverage and special situations

partnership, this does not necessarily transfer control of the partnership
to the managing partner. If the managing partner must obtain approval
for annual operating budgets and for decisions relating to significant
management issues from the other general partners, then the managing
partner does not have a 100 percent voting interest in the partnership.

B. BE-120 definition of transactions – Transactions covered by this
survey consist of (i) sales and purchases related to certain intellectual
property rights (see Table 1 on page 6 for a list of intellectual propertyrelated transactions covered by this survey and Part IV. of the General
Instructions on pages 27 and 28 for definitions) and (ii) sales and
purchases of selected services (see Table 2 on page 7 for a list of
services covered by this survey and Part IV. of the General Instructions on
pages 25 to 31 for definitions).

D
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Types of transactions excluded from the scope of this survey:

1. Sales and purchases of goods. Trade in goods involves products that
have a physical form, and includes payments or receipts for electricity.
Limited exceptions for the sale and purchase of goods apply to
construction and contract manufacturing services. See pages 18 and 29
of the General Instructions for more information.

2. Sales and purchases of 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. Penalties and fines and gifts or grants in the form of goods and cash
(sometimes called “transfers”).

For additional clarifications of reporting requirements, please read the
BE-120 survey instructions, call (301) 278-9303, or send an e-mail to
[email protected].

C. BE-120 definition of sales or purchases – It should be noted that
an item other than sales or purchases 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; merchanting; miscellaneous
disbursements (included in transaction code 42 in Part IV. of these
General Instructions) – measures other than, or in addition to, sales or
purchases of services should be used. See Part IV. of these General
Instructions for an explanation of what measure should be applied in
determining whether you are subject to the BE-120 survey’s mandatory
reporting requirements for a given service.

BE-120 Instructions (12/2017)

8. 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.
9. 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 amount as the sale
reported on Schedule A.
II. DEFINITIONS

A. 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. NOTE: The U.S. Virgin
Islands and Guam are territories of the United States.
B. 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.
C. U.S. Reporter is the U.S. person filing a report in this survey.
D. Consolidated domestic U.S. Reporter means 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,
and, (ii) any U.S. corporation whose voting securities are more than 50
percent owned by the U.S. corporation above it. 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.
E. Person means any individual, branch, partnership, associated group,
association, estate, trust, corporation, or other organization (whether or

Page 23

GENERAL INSTRUCTIONS – Continued
Examples of unaffiliated transactions are:

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. 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.

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

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

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

F. Business enterprise means any organization, association, branch, or
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 E above.)

B. Understanding the U.S. Reporter’s relationship with foreign persons
The relationship between the U.S. Reporter and the foreign persons
fall into one of three categories:

G. 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, 2017. Go to
www.bea.gov/naics2017 for more information on NAICS classifications.

Foreign affiliates – A foreign affiliate is defined as an entity domiciled in
a foreign country that is owned at least 10 percent, directly or indirectly,
by the U.S. Reporter.
Foreign Parents (FP) and Foreign Affiliates of Foreign Parents
(FAFP) (aka the “foreign parent group”) means:

I. 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 business enterprise.

(ii) any foreign entity, proceeding up the foreign parent’s ownership
chain, which owns more than 50 percent of the entity below it up to
and including that entity which is not owned more than 50 percent by
another foreign entity, and
(iii) any foreign entity, proceeding down the ownership chain(s) of each
of these members, which is owned more than 50 percent by the
entity above it.

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.

H. 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. Foreign Parents (FP) and Foreign Affiliates of Foreign Parents
(FAFP) (aka the “foreign parent group”) means:

(i) the foreign parent, which is the first entity outside the United States
in a foreign chain of ownership, which owns at least 10% (based on
voting interest), directly or indirectly, of the consolidated domestic U.S.
business enterprise.
(ii) any foreign entity, proceeding up the foreign parent’s ownership
chain, which owns more than 50 percent of the entity below it up to
and including that entity which is not owned more than 50 percent by
another foreign entity, and

D
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(iii) any foreign entity, proceeding down the ownership chain(s) of each of
these members, which is owned more than 50 percent by the entity
above it.

K. 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.

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

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

Unaffiliated foreign persons – An unaffiliated foreign person is an
entity domiciled abroad that is owned less than ten percent, directly or
indirectly, by the U.S. Reporter or the U.S. Reporter’s foreign parent.
The diagram below illustrates each of these relationships with regards to
the U.S. Reporter.
COMPANY A (Germany)

COMPANY B
(Germany)

49% owned by
Company A

Unaffiliated Foreign
Person
NOTE: “Company B” is not
a foreign affiliate of the foreign parent nor part of the
foreign parent group since it
is not owned, nor does it own
another foreign entity, more
than 50 percent within the foreign ownership chain. Also,
“Company B” is not a foreign
affiliate of the Consolidated
domestic U.S. Reporter since
it is not owned at least 10
percent by the Consolidated
domestic U.S. Reporter.

This survey covers U.S. persons’ direct transactions, both 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 foreign parent group(s).
Page 24

Member of Foreign Parent
Group

Owns 100% of Company C,
and the Consolidated U.S.
Reporter

COMPANY C
(France)
Wholly owned by
Company A
Member of Foreign
Parent Group

CONSOLIDATED U.S.
REPORTER (USA)
(The U.S. person filing this
BE-120)
Owns >10% of Companies
D, E and F
COMPANY D (USA)

COMPANY E
(Mexico)
20% owned by
Consolidated U.S.
Reporter
Foreign Affiliate

III. OTHER INSTRUCTIONS
A. Distinguishing between unaffiliated and affiliated transactions

Consolidated U.S.
Reporter’s Foreign Parent

Subsidiary, owned 100%
by Consolidated
domestic U.S. Reporter
Company D’s transactions
with foreign persons are
consolidated into the U.S.
Reporter’s BE-120 filing

COMPANY F
(United Kingdom)
50% owned by
Consolidated U.S.
Reporter
Foreign Affiliate

COMPANY G
(Switzerland)

COMPANY H
(Ghana)

5% owned by
Consolidated U.S.
Reporter

No ownership
relationship with
any other company

Unaffiliated Foreign
Person

BE-120 Instructions (12/2017)

GENERAL INSTRUCTIONS – Continued

Although the definitions of direct investment and foreign affiliate in
Part II. above, together with the discussion in Part 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 (301) 278-9303
or send an e-mail to [email protected] for additional guidance.
If a U.S. person’s foreign activity or operation is incorporated abroad, it
is a foreign affiliate.
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.”

Examples of transactions included in this category are royalties
and license fees related to the production and/or distribution of
goods such as pharmaceutical products, automobiles, medical
equipment, etc.
Excludes license fees related to the use or distribution of computer
software (reportable under transaction codes 6.2 or 12.1) and
the use or distribution of audiovisual content (reportable under
transaction codes 2.1-2.2, 4.1-4.2, or 5.2).
1.3 Outright sales or purchases of proprietary rights related to
patents, processes, and trade secrets – Includes the outright
sale or purchase of patents, processes, and trade secrets.
Excludes the outright sale or purchase of rights related to the
development of computer software (reportable under transaction
code 6.3) and the sale or purchase of proprietary rights to
audiovisual content (reportable under transaction codes 2.3 or 4.3).
Rights related to books, music, etc.

2.1 Rights to use books, music, etc., including end-user rights
related to digital content – Includes royalties and other fees
(commonly referred to as end-user licensing fees) received or
paid for the rights to view books downloaded from the internet
or otherwise electronically delivered, and fees for the rights to
perform, broadcast, or listen to digital music, other audio content,
etc., or otherwise use copyrighted or protected material.

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.”

of proprietary rights, including patents, industrial processes,
and trade secrets. Includes “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 sale or purchase generally should be
reported under the proper transaction number for that service.

C. Foreign activities of a U.S. person that do not constitute a foreign
affiliate

D. 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 Part III.C. above.
E. 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.

D
R

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. TRANSACTION TYPES COVERED

This survey covers sales (Schedules A, C, and D) and purchases (Schedules
B and E) of the following types of intellectual property and selected services.
A. Transactions in Intellectual Property
Report sales on Schedule A and purchases on Schedule B.
Rights related to patents, processes, and trade secrets
1.1 Rights related to the use of a patent, process, or trade secret
to produce and/or distribute a product or service – Includes
license fees, royalties, and other fees received or paid for the use

BE-120 Instructions (12/2017)

Excludes subscription fees to newspapers, magazines, etc.,
(reportable under transaction code 14.2). Excludes fees for the
rights to display or view recorded audiovisual content such as radio
and television programs, motion pictures, etc. (reportable under
transaction code 4.1).

2.2 Rights to reproduce and/or distribute books, music, etc., –
Includes royalties and other fees received or paid for the rights to
reproduce and distribute books and other print or digital media
content; CDs, digital music, and other audio content; and other
copyrighted or protected material.
Excludes fees for the rights to reproduce or distribute recorded
radio and television programs or motion pictures (reportable
under transaction code 4.2).

2.3 Outright sales or purchases of proprietary rights related to
books, music, etc., – Includes the outright sale or purchase of
proprietary rights to audio or print material such as manuscripts,
literary and artistic works, photographs, musical libraries,
recordings, etc., including copyrights and fees for the use of such
material in perpetuity.
Excludes the sale or purchase of copyrights for radio and television
programs, motion pictures, etc. (reportable under transaction
code 4.3). Excludes transactions related to exclusivity rights (for
example, the exclusivity of a publisher to publish literary works of
an author). These are considered assets that are a contract for
future production, and are not reportable.
Rights related to trademarks
3.1 Rights to use trademarks – Includes sales and purchases related
to rights to sell products under a particular trademark, brand name,
or signature. Includes the initial fee and annual fees for the domain
name registration for the Internet. Includes 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.
Excludes fees received or paid under a business format franchise,
which are reportable under transaction code 7.1.
3.3 Outright sales or purchases of proprietary rights related to
trademarks – sales and purchases related to the outright sale or
purchase of a trademark, or for its use in perpetuity. Includes sales
and purchases of the outright sale or purchase of domain names.

Page 25

GENERAL INSTRUCTIONS – Continued

Rights related to recorded performances and events such as radio
and television programs and motion pictures
4.1 Rights to use recorded performances and events, including
end-user rights related to digital content – Includes royalties,
license fees (including end-user licensing fees), and other funds
received or paid for the rights to recorded material such as radio and
television programs and motion pictures (including digital recordings
and video streaming). Includes rights to view and display recordings
of live performances and events. Includes subscription fees for cable
or satellite television programming.
4.2 Rights to reproduce and/or distribute recorded performances
and events – Includes royalties, license fees, and other funds
received or paid for the rights to reproduce and/or distribute recorded
material such as radio and television programs and motion pictures
(including digital recordings and video streaming). Includes licensing
fees for material distributed both theatrically and non-theatrically, or
via cable and broadcast television.
Excludes fees for the rights to broadcast live performances and
events (reportable under transaction code 5.2).

Franchise fees
7.1 Fees associated with business format franchising – 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.
Excludes sales and purchases related to the use of trademarks
(reportable under transaction code 3.1), except where such
trademarks are part of a business format franchise, even if the fees
are nominally considered to be “franchising” fees.
Sales and purchases should be reported net of advertising
allowances and other deductions retained by franchisees from gross
franchise fees. Includes sales and purchases of 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 sales to 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 sales to “company-owned” outlets
abroad. Include sales to jointly owned outlets.

4.3 Outright sales or purchases of rights related to recorded
performances and events – Includes the outright sale or purchase
of proprietary rights related to recorded material such as radio and
television programs or motion pictures, including outright sales or
purchases of copyrights and video libraries, and the associated use
of such material in perpetuity.

use computer software that was downloaded from the internet or
otherwise electronically delivered (reportable under transaction code
12.1). 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.

Excludes fees paid for the display of the payer’s logo or trademark
(reportable as advertising services under transaction code 10).
Excludes fees received or paid under a business format franchise
(reportable under transaction code 7.1).

Rights to broadcast and record live performances and events

5.2 Rights to broadcast and record live performances and events –
Includes sales and purchases related to rights to broadcast, display,
and record live artistic performances, sports events, and other live
performances or events. Includes sales and purchases related to
the authorized reproduction, rebroadcast, or retransmission of live
performances and events, in part or in entirety.

D
R

Sales or purchases 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 the single period in which the event is 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) 720-6357.

Rights related to general use computer software

6.2 Rights to reproduce and/or distribute general use computer
software – Includes sales and purchases related to the right to
distribute general use software, and rights to reproduce 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.

Excludes fees for custom software and programming services
(reportable under transaction code 12.1). Excludes fees received or
paid for the development of general use software (reportable under
transaction code 29.1). Excludes general use computer software
that was downloaded from the internet or otherwise electronically
delivered (reportable under transaction code 12.1). 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.

6.3 Outright sales or purchases of proprietary rights related to
general use computer software – Includes the outright sale or
purchase of all proprietary rights related to general use computer
software.
Excludes fees received or paid for the development of general use
software (reportable under transaction code 29.1). Excludes general
Page 26

On Schedule B, U.S. outlets and master licensees should report
purchases made directly from foreign franchisors. U.S. outlets
should not report purchases from U.S. master licensees, as these
are domestic (U.S.-to-U.S.) transactions. Payments by a “companyowned” U.S. outlet to a foreign owner should be reported.

7.3 Outright sales or purchases of proprietary rights related to
business format franchising – Includes the outright sale or
purchase of a business format franchise to be used in perpetuity. A
business format franchise is a portfolio of intellectual property that
includes not only a product, service, and trademark, but the entire
business format itself. This may include a marketing strategy and
plan, operating manuals and standards, and quality control.
Excludes sales and purchases related to the use of trademarks or
for the outright sale or purchase of trademarks (reportable under
transaction codes 3.1 or 3.3), except where such trademarks are
part of a business format franchise, even if the fees are nominally
considered to be “franchising” fees. Excludes any fees for real
property or capital equipment associated with the sale or purchase
of a franchise.
Other intellectual property
8.1 Rights to use other intellectual property – Includes sales and
purchases related to the right to use intellectual property not
classified in one of the preceding categories. Includes sales and
purchases by communications carriers to secure capacity by
indefeasible rights of user (IRU). When reporting data under this
transaction code, specify on line 36 of the appropriate schedule the
type of intellectual property involved.
8.2 Rights to reproduce and/or distribute other intellectual property
– Includes sales and purchases related to the right to reproduce
and/or distribute intellectual property not classified in one of the
preceding categories. When reporting data under this transaction
code, specify on line 36 of the appropriate schedule the type of
intellectual property involved.
8.3 Outright sales or purchases of proprietary rights related to
other intellectual property – Includes the outright sale or purchase
of intellectual property not classified in one of the preceding
categories. When reporting data under this transaction code,
specify on line 35 of the appropriate schedule the type of intellectual
property involved.
BE-120 Instructions (12/2017)

GENERAL INSTRUCTIONS – Continued

9. Accounting, auditing, and bookkeeping services – Includes
accounting systems design, auditing of accounting records,
bookkeeping, budget development, financial statement preparation,
payroll preparation, tax return preparation, and similar activities.
Excludes data processing and tabulation services (reportable under
transaction code 12.2).
If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.
10. Advertising services – Preparation of advertising and placement
of such advertising in media, including charges for media space
and time. Includes 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, report only
direct transactions with foreign clients.
Excludes 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.

Excludes 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 excludes computer
training courses not designed for a specific user (reportable
under education services), charges for licenses to reproduce or
distribute software (reportable under rights to reproduce and/
or distribute general use computer software), and leasing of
computers with an operator (reportable under operational leasing).
12.2 Cloud computing and data storage services – Includes 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’ content including applications, and digital media.
12.3 Other computer services – Includes 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; computer facilities management; data
recovery services; analysis, design, and programming of 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.

Excludes charges for services other than advertising, such as
public relations or market research not directly associated with an
advertising campaign (reportable under transaction code 21.1).
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.

Includes software downloaded from the Internet, fees and
subscriptions for online gaming (including video games),
and licensing agreements and end-user fees associated with
downloading applications on to smart phones and tablets. Fees for
developing such applications, however, should be reported under
transaction code 29.1.

B. Transactions in Selected Services
Report sales on Schedules A (except transaction code 13, which is
reportable on Schedule C) and purchases on Schedules B. Reporters of
sales and/or purchases of transaction codes 9, 10, 12.3, 13, 15, 16.1-16.3,
20, and 21.3 must also complete Schedules D and/or E.

Under purchases of 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.

D
R

Includes 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 amount as the
sales reported on Schedule A.

If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.

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
should report these transactions on this survey. Insurance
companies should only 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/ssb.

12.1 Computer software, including end-user licenses and
customization services – Includes 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; licenses
to use non-customized software provided on a storage device
with a periodic license fee; sales or purchases of originals and
ownership rights for software systems and applications, downloaded
or otherwise electronically delivered; includes non-customized
(mass-produced) software downloaded or otherwise electronically
delivered, whether with a periodic license or a single payment.
Software includes general business productivity software, computer
game software, and other applications.
BE-120 Instructions (12/2017)

If you report sales and/or purchases of this service, you must
also complete Schedules D and/or E.

13. Construction services – The creation, renovation, repair,
or extension of fixed assets in the form of buildings, land
improvements of an engineering nature, and other engineering
construction such as roads, bridges, dams, and so forth. Includes
related installation and assembly work. Includes site preparation
and general construction as well as specialized services such
as painting, plumbing, and demolition. Includes 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. Includes management of construction projects.
14.1 News agency services – (Excludes production costs related to
news broadcasters, see code 42). Includes the provision of news,
photographs, and feature articles to the media.
14.2 Other information services – Includes database services, such
as database conception, data storage, and the dissemination of
data and databases (including directories and mailing lists), both
online and through magnetic, optical, or printed media and web
search portals (encompassing search engine services that find
Internet addresses for clients who input keyword queries). Also
included are: direct non-bulk subscriptions to newspapers and
periodicals, whether by mail, electronic transmission, or other
means; other online content provision services; and library and
archive services. (Bulk newspapers and periodicals are included
under general merchandise, and are not reportable on this survey.)
15. Education services – Includes services relating to all levels of
education whether delivered through correspondence courses,
via television, satellite, or the Internet, as well as by teachers
and instructors who supply services directly in host economies.
Transactions are only included if the service providers are not
employees of the entity from whom they are paid. Includes training
provided via U.S. Agency for International Development (USAID)
contracts. Report amounts received from USAID as sales to
unaffiliated foreign persons, and any foreign expenses associated
with such contracts as payments to unaffiliated 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 (i.e., foreign exchange students). Also excludes training
provided by a manufacturer in connection with the sale of a good
(reportable under transaction code 19.2).

Page 27

GENERAL INSTRUCTIONS – Continued

NOTE FOR TRANSACTION CODES 16.1-16.3: Sales previously reported
on Schedule C under code 16, architectural, engineering, and surveying
services, should now be reported on Schedule A under codes 16.1-16.3.
The reporting of foreign expenses and disbursements related to the sales of
architectural, engineering, and surveying services is no longer required.
16.1 Architectural services – Includes architectural design related to
landscaping, urban planning, and other development projects; and
transactions related to the design of buildings.
If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.
16.2 Engineering services – Includes the design, development,
and utilization of machines, materials, instruments, structures,
processes, and systems. Services of this type involve the provision
of designs, plans, and studies related to engineering projects.
Includes civil engineering services; industrial engineering services;
and water resource engineering. Excludes those engineering
services performed in conjunction with construction and mining
services projects (reportable under transaction codes 13 and 23,
respectively). Includes services purchased in connection with
proposed projects (e.g., feasibility studies) as well as projects that
are actually being carried out.
Excludes computer systems engineering (reportable under
transaction code 12.3). Includes, however, services performed with
the assistance of computers, such as computer-assisted design
work.

Fees for other financial services include fees for asset/liability
management, debt renegotiation, and other financial services.
Excludes leasing (operational leasing services are reportable
under transaction code 24), and real estate management services
(management, consulting, and public relations services are
reportable under transaction code 21.3).
NOTE: Transactions previously reported on the BE-120 and BE-125
surveys under industrial engineering services, transaction code 18,
should be reported in this category.
19.1 Maintenance services – Includes maintenance services primarily
on 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.
Include maintenance and repair of ships, aircraft, and other transport
equipment only if such transactions are not reported on the BE-30,
Quarterly Survey of Ocean Freight Revenues and Foreign Expenses,
or the BE-37, Quarterly Survey of U.S. Airline Operators’ Foreign
Revenues and Expenses.

If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.

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.)

If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.

NOTE: Transactions previously reported on the BE-120 and BE-125
surveys under industrial engineering services, transaction code 18,
should be reported in this category.
16.3 Surveying, cartography, certification, testing, and technical
inspection services – Includes surveying; cartography; product
testing and certification; and geological analysis, testing, and
inspection services. Includes routine testing such as analysis of
the chemical and biological properties of materials such as air,
water, waste (municipal and industrial), fuels, metal, soil, minerals,
food, and chemicals. Excludes testing and other product/process
development activities that will likely give rise to patents, which
should be reported under transaction code 29.2.

D
R

Excludes geological surveying services (reportable under transaction
code 23).
If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.

17. Financial services (purchases only) – Includes payment of
credit-related fees, fees on securities transactions, and fees for
other financial services. This service should only be reported by
nonfinancial services companies. Financial services companies
should only report these services on the BE-185, Quarterly
Survey of Financial Services Transactions Between U.S. Financial
Services Providers and Foreign Persons. A copy of the form can be
downloaded from www.bea.gov/ssb.
Credit-related fees include fees for establishing, maintaining, or
arranging credit, 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 credit, 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.
Excludes 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

Page 28

Excludes computer maintenance (reportable under transaction
code 12.3), and services related to the maintenance and repair
of telecommunications equipment and ground station services
(reportable under transaction code 30).

19.2 Installation, alteration, and training services – Includes only
installation, startup, and training services provided by a manufacturer
in connection with the sale of a good.
Excludes 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.

20. Legal services – Includes services provided in a range of, or
in a specific area of law, such as criminal law, corporate law, or
real estate law. Includes the provision of other legal services by
businesses such as notary public services, patent agent services
and real estate settlement offices.
Excludes fines, penalties, and settlements imposed by courts of law
or other government bodies.
If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.
21.1 Market research services – Includes market research and
telemarketing.
If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.
21.2 Public opinion polling services – Includes public opinion polling on
various issues.
If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.
21.3 Other management, consulting, and public relations services
(including allocated expenses) – Includes 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 (reportable under transaction code
BE-120 Instructions (12/2017)

GENERAL INSTRUCTIONS – Continued
16.1-16.3); computer consulting (reportable under transaction code
12.3); and public relations services that are an integral part of an
advertising campaign (reportable 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.

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, and similar persons or performing groups such as
artists, sculptors, authors, models, etc. Includes fees related to the
production of live performances and events.

If you report sales and/or purchases of this service, you must also
complete Schedules D and/or E.

NOTE: Transactions previously reported on the BE-120 and BE125 surveys under transaction code 26, performing arts, sports,
and other live performances, presentations and events should be
reported in this category.
Note for transaction codes 27 and 28: When you report either
transaction codes 27 or 28, also report the other transaction code on a
separate Schedule B. If there are transactions for one of these but not for
the other, enter “NA” on line 35 of the Schedule with no transactions.

27. Primary insurance premiums (Schedule B 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.
28. Losses recovered on primary insurance (Schedule B only) –
Losses recovered on insurance purchased from foreign insurance
carriers. A U.S. Reporter that is an insurance company should
not report losses recovered from 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.

22. Merchanting services (net receipts, Schedule A only) – Sales of
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 group, or unaffiliated foreign person)
to which the goods were resold. Only the “Total, all countries this
page” (line 34 of Schedule A) is required to be reported for this
service, even if total sales exceed $2 million. Any 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).

Excludes fees paid to employees of the entity making payments,
such as foreign athletes who play for U.S. resident sports teams.
Excludes production costs related to radio and television programs
and motion pictures (reportable under transaction code 34).

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.

NOTE: Sales of mining services, previously reported on Schedule
C, should now be reported on Schedule A. The reporting of foreign
expenses related or disbursements related to the sales of this service
is no longer required.

D
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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/ssb 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.
Excludes rentals under leases that have been capitalized (capital
leases) and rentals of any items other than machinery and equipment.
For example, 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. Includes
fees received or paid for services that connect consumers and
independent service providers using web-based platforms if these
fees are received from or paid to foreign persons.
Excludes transactions that are between a foreign affiliate of the U.S.
Reporter and foreign clients, which are considered foreign-to-foreign
and, therefore, outside the scope of this survey. Excludes transactions
between the U.S. Reporter and other U.S. persons, which are
considered domestic transactions, and, therefore, outside the scope of
this survey.
26. Artistic-related services – Includes fees to performers (such as
actors, dancers, musicians, etc.), athletes, directors, and producers
involved with live events such as concerts, theatrical and musical
productions, sporting events, and similar events. 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

BE-120 Instructions (12/2017)

29.1 Provision of customized and non-customized research and
development services – Includes work aimed at discovering
new knowledge or developing new or significantly improved goods
and services. Covers the provision of research and development
services that are made-to-order (customized) and development
of non-customized research and development services, excluding
sales of proprietary rights, and sales related to licenses to reproduce
or use. Includes basic and applied scientific research and fees
for the conduct of experiments or performances of research and
development activities aboard spacecraft. Excludes medical and
dental laboratory services (reportable under transaction code 32).
29.2 Other research and development services – Includes testing
and other product/process development activities that will likely give
rise to patents and are not reportable elsewhere. Excludes routine
testing such as analysis of the chemical and biological properties
of materials such as air, water, waste (municipal and industrial),
fuels, metal, soil, minerals, food, and chemicals, which should be
reported under scientific and other technical services.
30. Telecommunications services – Telecommunications services
encompass the broadcast or transmission of sound, images,
data, or other information by telephone, radio, and television cable
transmission, radio and television satellite, e-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
(reportable under transaction code 13) and database services
(reportable under transaction code 14.2). Excludes subscription
fees for cable or satellite television programming (reportable under
transaction code 4.1).
Includes services of the following types (to be reported in
aggregate, rather than as five separate types of services):
Message telephone services, and other jointly provided basic
services – On Schedule A, report receipts from foreign persons
(communications companies and postal, telephone, or PTT agencies)
for your share of revenues for transmitting messages originating
abroad to U.S. destinations. On Schedule B, report payouts to foreign
Page 29

GENERAL INSTRUCTIONS – Continued
goods—the “manufacturing service provider”—and that is paid
a fee by the owner of the goods. Ownership of the goods does
not transfer to the manufacturing service provider. Examples of
processes that are often conducted under contract manufacturing
arrangements include oil refining, liquefaction of natural gas,
assembly of clothing, electronics and other goods, and labeling and
packing (excluding those incidental to transport).

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.

NOTE: Reporters of sales of contract manufacturing services on
Schedule A must also complete questions 9 and 10 on page 9.
Reporters of purchases of manufacturing services on Schedule B
must also complete questions 12 and 13 on page 10.

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.

Excludes exhibition services provided by trade fairs (reportable
under transaction code 39).

37. Photographic services (including satellite photography
services) – Includes all photographic services undertaken on an
ad-hoc or contract basis. Includes remote sensing/satellite imagery
services.

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
(reportable under transaction code 13).

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) e-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.

36. 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; sales
promotion offices 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-relations type
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.

Reciprocal exchanges – Includes 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.

D
R

32. Health services – Includes general and specialized human health
services provided by hospitals, doctors, nurses, etc., as well as
laboratory, diagnostic, and similar services, whether provided
remotely or on-site in the host economy. Includes diagnostic-imaging
services, as well as pharmaceutical, radiology, and rehabilitation
services. Transactions are included only if the service providers are
not employees of the entity from whom they are paid.

Excludes health services provided to non-residents who are present
in the territory of the service provider (i.e., foreign patients treated in
the United States or vice-versa). Excludes veterinary services, which
are included in agricultural services under transaction code 40.
NOTE: Transactions previously reported on the 2011 BE-120 survey
as medical services under transaction code 36 should be reported in
this category.

33. Heritage and recreational services – Includes amounts received
or paid for services associated with museums and other cultural,
sporting, gambling, and recreational activities, except those acquired
by persons traveling outside their country of residence. Gambling
includes service charges receivable or payable to the unit organizing
the lottery or gambling. Includes online gambling.
34. Audiovisual and production services – Includes sales and
purchases for the production of motion pictures (on film, videotape,
disk, or transmitted electronically), radio and television programs (live
or on tape) and musical recordings.
Excludes production costs related to performing arts and other live
events (reportable under transaction code 26).
NOTE: Transactions previously reported on the 2011 BE-120 survey
as production costs of motion pictures, television programs, and
broadcast program material other than news under transaction code
36 should be reported in this category.
35. Contract manufacturing services – Contract manufacturing
services cover processing, assembly, labeling, packing and so
forth on materials and physical components owned by others. The
manufacturing is undertaken by a business that does NOT own the

Page 30

Excludes fees paid to the provider of a database of stock
photographs (reportable under transaction code 14.2).

38. Space transport services – Includes satellite launches, transport
of goods and people for scientific experiments, and space
passenger transport.

39. Trade exhibition and sales convention services – Includes the
organization of economic events (trade shows or exhibitions at
regular or irregular intervals); organization of scientific or cultural
meetings and congresses; and supply and setting up of exhibition
equipment associated with the organization of trade exhibitions.
40. Agricultural services – Soil preparation services, crop services,
veterinary and other animal services, farm labor and management
services, and landscape and horticultural services.

41. 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 decontamination and sanitation services. Includes all other
services that relate to the cleaning or restoring of the environment.
42. Other selected services n.i.e. (not included elsewhere) – 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 34 of Schedule A or B.
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
news-gathering 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.
Excludes 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, which are outside the scope of this survey.
This category includes, but is not limited to, the following types of
services:
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
BE-120 Instructions (12/2017)

GENERAL INSTRUCTIONS – Continued
completed, is due to be filed with BEA not later than June 29, 2018 (or
by July 30, 2018 for respondents that use BEA’s eFile system).

foreign broadcasters’ outlays to fund operations of their U.S. news
bureaus and for support of correspondents in the United States. (See
note above.)

B. Extensions – Requests for an extension of the reporting deadline,
if provided in writing, may be considered if it is received by the June
29 due date. You may fax the request to (301) 278-9507 or e-mail the
request to [email protected]. BEA will provide a written
response to such a request.

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.)

C. Assistance and additional copies of the forms – Phone
(301) 278-9303 for assistance. Copies of BEA survey forms are also
available on BEA’s web site: www.bea.gov/ssb.

Disbursements to maintain government tourism and business
promotion offices – Funding to maintain state and local 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.)

D. Rounding – Report currency amounts in U.S. dollars rounded to
thousands (omitting 000). For example, if the amount is $1,334,515.00,
report it as $1,335.

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.

E. Estimates – If actual figures are not available, report estimates and
label them as such. When data items cannot be fully subdivided as
required, report totals and an estimated breakdown of the totals.

Where to send the report – To file a report electronically see our web
site at www.bea.gov/efile for details.
Send reports through the U.S. Postal Service to:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Washington, DC 20233

Other services n.i.e. (not included elsewhere) – Report
transactions in the following types of services: language translation
services, salvage services, security services, collection services,
and transcription services. Also include services not elsewhere
classified, except those that are outside the scope of this survey. See
I.B. for a definition of services covered by the BE-120 survey that –
when considered in connection with service categories 9 through 41
above – also helps to describe what transactions are reportable in
this category.

F. Original and file copies – File a single original copy of the form.
Please use the copy with the address label if such a labeled copy has
been provided. In addition, retain a copy of the report in your files to
facilitate resolution of problems; these copies should be retained by
the U.S. Reporter for a period of not less than three years beyond the
original due date.

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.

V. REPORTING PROCEDURES

Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Suitland, MD 20746

Fax reports to: (301) 278-9507

D
R

A. Due date – A fully completed and certified BE-120 report, or qualifying
exemption claim with the determination of reporting status section

Send reports by direct private express delivery to:

BE-120 Instructions (12/2017)

Page 31

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name

Control Number

Form BE-120 Schedule ____ (Enter “A” or “B”)

Overflow Page# ____ of ____

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
BEA
USE
ONLY

Country

Transaction Code
____________________
Foreign affiliates

Foreign parent group

Unaffiliated foreign persons

BEA USE ONLY ____________ 00.
01.

$
39.
40.
41.

$
4

000
000
000
000

4
4
4

42.

000

43.
44.
45.
46.
47.
48.

D
R

49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.

000

$
5

Country total for this page
(sum of 39–64). . . . . . . . . . . . . .

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

NOTE — Use this overflow sheet if there is insufficient space on Form BE-120, Schedules A or B , to list every individual foreign country with which
you had transactions. The overflow sheet is also available in Microsoft Excel format. If you wish to receive a copy of the Excel file, send an e-mail message
to [email protected] with your request and we will reply to you with the file attached to our message.
Page 32

FORM BE-120 (REV. 12/2017)

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name

Control Number

Form BE-120 Schedule ____ (Enter “A” or “B”)

Overflow Page# ____ of ____

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
BEA
USE
ONLY

Country

Transaction Code
____________________
Foreign affiliates

Foreign parent group

Unaffiliated foreign persons

BEA USE ONLY ____________ 00.
01.

$
39.
40.
41.

$
4

000
000
000
000

4
4
4

42.

000

43.
44.
45.
46.
47.
48.

D
R

49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.

000

$
5

Country total for this page
(sum of 39–64). . . . . . . . . . . . . .

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

Page 33

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name

Control Number

Form BE-120 Schedule ____ (Enter “A” or “B”)

Overflow Page# ____ of ____

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
BEA
USE
ONLY

Country

Transaction Code
____________________
Foreign affiliates

Foreign parent group

Unaffiliated foreign persons

BEA USE ONLY ____________ 00.
01.

$
39.
40.
41.

$
4

000
000
000
000

4
4
4

42.

000

43.
44.
45.
46.
47.
48.

D
R

49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.

000

$
5

Country total for this page
(sum of 39–64). . . . . . . . . . . . . .

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

FORM BE-120 (REV. 12/2017)

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name

Control Number

Form BE-120 Schedule ____ (Enter “A” or “B”)

Overflow Page# ____ of ____

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
BEA
USE
ONLY

Country

Transaction Code
____________________
Foreign affiliates

Foreign parent group

Unaffiliated foreign persons

BEA USE ONLY ____________ 00.
01.

$
39.
40.
41.

$
4

000
000
000
000

4
4
4

42.

000

43.
44.
45.
46.
47.
48.

D
R

49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.

000

$
5

Country total for this page
(sum of 39–64). . . . . . . . . . . . . .

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

Page 35

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name

Control Number

Form BE-120 Schedule ____ (Enter “A” or “B”)

Overflow Page# ____ of ____

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
BEA
USE
ONLY

Country

Transaction Code
____________________
Foreign affiliates

Foreign parent group

Unaffiliated foreign persons

BEA USE ONLY ____________ 00.
01.

$
39.
40.
41.

$
4

000
000
000
000

4
4
4

42.

000

43.
44.
45.
46.
47.
48.

D
R

49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.

000

$
5

Country total for this page
(sum of 39–64). . . . . . . . . . . . . .

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

FORM BE-120 (REV. 12/2017)

OVERFLOW FOR SCHEDULES A OR B OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
Company Name

Control Number

Form BE-120 Schedule ____ (Enter “A” or “B”)

Overflow Page# ____ of ____

REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
BEA
USE
ONLY

Country

Transaction Code
____________________
Foreign affiliates

Foreign parent group

Unaffiliated foreign persons

BEA USE ONLY ____________ 00.
01.

$
39.
40.
41.

$
4

000
000
000
000

4
4
4

42.

000

43.
44.
45.
46.
47.
48.

D
R

49.

50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.
62.
63.
64.

000

$
5

Country total for this page
(sum of 39–64). . . . . . . . . . . . . .

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4
4

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5
5

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

Page 37

OVERFLOW FOR SCHEDULE C OF FORM BE-120,
BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES AND
INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
(Only transaction for sales (operating revenues) of construction services greater than $500 are to be reported on this schedule. Do not combine service types.)

Company Name

Control Number
Overflow Page# ____ of ____
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,334,891.00 as 1,335).
Foreign affiliates

BEA USE
ONLY

(1)
Country

(2)

See page 13 for more information about reporting relationships
Gross
operating
revenues
(3)

Goods
exports

01.

Foreign
expenses

(4)

C1000 1

BEA USE ONLY ____________ 00.
Country total for this page
(sum of 39–61). . . . . . . . . . . . . .

Unaffiliated foreign persons

Goods
exports

Foreign
expenses

(7)
13

(8)
13

Gross
operating
revenues
(9)
13

Goods
exports

Foreign
expenses

(10)

(11)

39.

(5)
13

Gross
operating
revenues
(6)

SALES TO
(Specify country)

Foreign parent group

40.
41.
42.
43.
44.
45.

D
R

46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
60.
61.

NOTE — Use this overflow sheet if there is insufficient space on Form BE-120, Schedule C , to list every individual foreign country with which you had
transactions. The overflow sheet is also available in Microsoft Excel format. If you wish to receive a copy of the Excel file, send an e-mail message to
[email protected] with your request and we will reply to you with the file attached to our message.
Page 38

FORM BE-120 (REV. 12/2017)

File Type	application/pdf
File Title	untitled
File Modified	2018-02-16
File Created	2018-02-14