BE-10A Form

FORM

BE-10A (REV. 01/2020)

OMB No. 0608-0049: Approval Expires 11/30/2022

2019 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

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

Deliver reports to: Bureau of Economic Analysis
Direct Investment Division, BE-69(A)
4600 Silver Hill Road
Suitland, MD 20746

Assistance:

A

*Do not enter Social Security Number in Reporter ID box

1 Name and address of U.S. Reporter
0900 Name of U.S. Reporter
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Fax reports to:

n.
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Reporter ID Number

Bureau of Economic Analysis
Direct Investment Division, BE-69(A)
4600 Silver Hill Road
Washington, DC 20233

0900 c/o (care of)
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0900 Street or P.O. Box
3

(301) 278-9502

E-mail:
be10/[email protected]
Telephone:
(301) 278-9418
Copies of form: www.bea.gov/dia

0900 City
4

0900 State
5

0900 Zip
6

Please include your BEA Identification Number
with all requests.

Instruction Booklet — Contains additional instructions, definitions, and detailed reporting requirements for completing this form.
Who must report — Form BE-10A must be filed by each U.S. person that has a foreign affiliate reportable in fiscal year 2019.
Data on Form BE-10A pertain to the fully consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2019 fiscal year.
DO NOT FULLY CONSOLIDATE OPERATIONS OF FOREIGN AFFILIATES ON FORM BE-10A. Report data pertaining to the operations
of foreign affiliates on Forms BE-10B, BE-10C, or BE-10D.
Due Date — A complete BE-10 report is due on the following dates:

May 29, 2020 for a U.S. Reporter required to file fewer than 50 Forms BE-10B, BE-10C, and/or BE-10D
June 30, 2020 for a U.S. Reporter required to file 50 or more Forms BE-10B, BE-10C, and/or BE-10D

Monetary Values — Report in U.S. dollars rounded to thousands (omitting 000).
EXAMPLE – If amount is $1,334,891.00, report as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
1

Bil.

Mil.

Thous.

Dols.

1

335

000

If an item is between + or – $500.00, enter “0.” Use parenthesis () to indicate negative numbers.

MANDATORY
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 this Bureau is confidential. Whoever fails to report may be subject to penalties. See page 16 for additional details.

CONTACT INFORMATION
Provide information of person to consult about this report:
Name
0990

0

Street 1
0991

Telephone Number

0

0994

Street 2
0992

0

Extension

Fax Number

0

City
0993

0

0997

State

Zip

0

0999 E-mail Address
0
0999

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. This includes your Social Security Number which should never be provided to BEA via any method of transmission.

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

Date

Telephone Number
0996

Name
0995

0

Title

1

Fax Number
1001

1

Extension

Part I – Identification of U.S. Reporter
2 What is the form of organization of the U.S. Reporter? — Mark (X) one.
1002

1

1

Corporation (except S Corporations)

1

2

Partnership

1

3

Limited Liability Company (LLC)

1

4

S Corporation

1

5

Individual, estate, or trust

1

6

Other — Specify

0

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

1

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

1

No — Complete the remainder of this form.

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

2

1

5 Does this U.S. Reporter have a Legal Entity Identifier (LEI)?
1034

1

1

Yes — Enter the 20-digit LEI of the U.S. Reporter

1

2

No

2

6 Is this U.S. Reporter a publicly traded company?
1035

1

1

Yes — What stock exchange is the U.S. Reporter listed on?
3

1

2

2

What is the U.S. Reporter’s ticker symbol?

No

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

1

8 What is the ending date of this U.S. Reporter’s 2019 fiscal year? — The U.S. Reporter’s financial reporting year that has an
ending date in calendar year 2019. See Instruction Booklet, Part II.A.
Month
1006

Day

Year

1

2 __
0 __
1 __
9
__ __ / __ __ / __

9 Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting
methods or principles during FY 2019 that caused FY 2018 data to be restated?
1007

Page 2

1

1

Yes — The effect of restatement on property, plant, and equipment accounts must be entered in 82 .

1

2

No
FORM BE-10A (REV. 01/2020)

Part I – Identification of U.S. Reporter — Continued
10 Does the U.S. Reporter own a majority interest in an unconsolidated U.S. business enterprise? See Instruction
Booklet, Part 1.B.1.b.
1009

1

1

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

1

2

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

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

1

1

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

1

2

No

12 Is the U.S. Reporter named in 1 a U.S. affiliate of a foreign person and required to file a 2019 Form BE-15A,
Annual Survey of Foreign Direct Investment in the United States?
1011

1

1

Yes — Complete only 53 through 65 , 69 through 93 , 99 through 104  , and Part V on the remainder of
this Form BE-10A. Also complete Form(s) BE-10B/C/D, as required.

1

2

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

13 What is the major activity of the fully consolidated domestic U.S. Reporter? — Mark (X) one.
Select the one activity below that best describes the major activity of the U.S. Reporter. For an inactive U.S.
Reporter, select the activity based on its last active period; for “start-ups,” select the intended activity.
1013

1

1

Producer of goods

1

2

Seller of goods the U.S. Reporter does not produce

1

3

Producer or distributor of information

1

4

Provider of services

1

5

Other – Specify

0

14 What is the MAJOR product or service involved in this activity?
If a product, briefly state what is done to it, i.e., whether it is mined, manufactured, sold at wholesale, packaged, transported, etc.
(For example, “Manufacture widgets to sell at wholesale.”)
1014 0

15 — 19 Intentionally blank.

1012 1

BEA
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FORM BE-10A (REV. 01/2020)

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Page 3

Part II — Sales and Employment by Industry Classification
Industry Classification, Total Sales, and Employees of Fully Consolidated U.S. Reporter
Enter the 4-digit International Surveys Industry (ISI) code(s) and the sales and employment associated with each code
in items 20 through 29 .
Holding company (ISI code 5512) is often an invalid industry classification for a conglomerate. A conglomerate must determine its industry
code based on the activities of the fully consolidated domestic U.S. business enterprise.
Column 1 – ISI Code — See the Summary of Industry Classifications on pages 18 and 19. For a full explanation of each code, see the Guide to
Industry Classifications for International Surveys, 2017 located at www.bea.gov/naics2017. For an inactive U.S. Reporter, base the
industry classification(s) on its last active period; for “start-ups” with no sales, show the intended activities.
Column 2 – Sales
INCLUDE
• Total sales or gross operating revenues, excluding sales taxes,
returns, allowances, and discounts.

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EXCLUDE

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• Investment gains and losses reported in item 45 .

• Sales or consumption taxes levied directly on the consumer.

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• Fees and commissions.

• Excise taxes levied directly on manufacturers, wholesalers, and retailers.

• Revenues generated during the year from the operations of a
discontinued business segment.

• Gains or losses from DISPOSALS of discontinued operations and
gains and losses from derivative instruments (report as certain gains
(losses) in item 45 ).

• ONLY finance and insurance companies and units should report
dividends and interest.

• Total income of holding companies (ISI code 5512) as reported in
item 47 .

• Dividends and interest earned by non-finance and non-insurance
companies and units (report as other income in item 46 ).

NOTE: Dealers in financial instruments and finance, insurance, and real estate companies see Special Instructions on page 17.
Column (3) – Number of employees — INCLUDE all full-time and part-time employees on the payroll at the end of FY 2019 associated with
each ISI code. EXCLUDE contract workers and other workers not carried on the payroll of this U.S. Reporter. If employment at the end of FY 2019
was unusually high or low because of temporary factors (e.g., a strike), give the number of employees that reflects normal operations. If the business
enterprise’s activity involves large seasonal variations, give the average number of employees for FY 2019. If precise figures are not available, provide
your best estimate.
NOTE: For most U.S. Reporters, the employment distribution in column 3
is not proportional to the sales distribution in column 2. Therefore, do not
distribute employment by industry in proportion to sales by industry.
What are the sales or gross operating revenues and
employment by ISI code for the U.S. Reporter?

(1)

(2)

$ Bil.

1015 1

2

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

1016 1

2

21 2nd largest sales or gross operating revenues. . . . . . . . . . . . . . . . . . . . . . . .
1017 1

2

22 3rd largest sales or gross operating revenues. . . . . . . . . . . . . . . . . . . . . . . .
1018 1

2

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

2

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

2

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

2

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

2

27 8th largest sales or gross operating revenues. . . . . . . . . . . . . . . . . . . . . . . .
1023 1

2

28 9th largest sales or gross operating revenues. . . . . . . . . . . . . . . . . . . . . . . .
1024 1

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

Sales or gross
operating revenues,
excluding sales taxes

ISI code

2

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

Mil.

Thous.

Dols.

000
000
000
000
000
000
000
000
000
000

30 Number of employees of administrative offices and other auxiliary units that service more
than one industry? — INCLUDE employees at corporate headquarters, central administrative, and regional
offices, and operating units that provide administration and management or support services (such as accounting,
data processing, legal, research and development and testing, and warehousing) to more than one industry.
1025
EXCLUDE employees that provide administration and management or support services for only one industry.
Instead, report such employees in column (3) of items 20 through 29 in the industry(ies) of the operating unit(s).. . . . . . .
1026
31 Sales or gross operating revenues and employees not
accounted for above? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

32 What are the U.S. Reporter’s total sales or gross operating revenues
1027
and employees? — Sum of 20 through 31 (Column (2) must equal
43 and also 53 column (1). Column (3) must equal 66 ). . . . . . . . . . . . . . . . . . . . . .
Page 4

2

2

000
000

3
3
3
3
3
3
3
3
3
3

3

3

3

FORM BE-10A (REV. 01/2020)

SIZE OF THE U.S. REPORTER
33

Did this U.S. Reporter have any one of these three items: (1) total assets, (2) sales or gross operating revenues,
excluding sales taxes, or (3) net income (loss), greater than $300 million at the end of, or for, the U.S. Reporter’s
2019 fiscal year?
2030

1

1

Yes — Skip Part III, then continue with Part IV on page 6.

1

2

No — Complete Part III, skip Part IV, then continue to Part V on page 15.

34 — 39 Intentionally blank.

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Part III — Selected Financial and Operating Data of U.S. Reporter

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NET INCOME, ASSETS, AND LIABILITIES
What are the U.S. Reporter’s values for:
40

$ Bil.

Mil.

Thous.

2031 1

Net income (loss)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2032 1

41

Total assets? — Balance at close of fiscal year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2033 1

42

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

Dols.

000
000

000

Skip to Part V on page 15.

BEA
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1028 1

2

3

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5

1029 1

2

3

4

5

1030 1

2

3

4

5

1031 1

2

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2036 1

2

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FORM BE-10A (REV. 01/2020)

Page 5

Part IV — Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to   33  is “Yes”
Section A — Income Statement of U.S. Reporter — See Additional Instructions for Part IV, Section A, on page 16 at the back of this form.
What are the U.S. Reporter’s values for:
INCOME
43

$ Bil.

Sales or gross operating revenues, excluding sales taxes? — Must equal 32 column (2), (Dealers
3037
in financial instruments see Special Instructions, A.1., page 17; insurance companies see Special
Instructions, B.2.a., page 17.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

44

Income from equity investments in unconsolidated business enterprises? — For those owned 20 percent
or more (including majority-owned foreign affiliates), report equity in earnings during the reporting period;
for those owned less than 20 percent, report dividends or distributed earnings for unincorporated affiliates.
EXCLUDE interest income.

Thous.

1

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ti
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oll

3038 1

a. Income from equity investments in unconsolidated U.S. business enterprises. . . . . . . . . . . . . . . . . . . . . . . . . .

3048 1

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b. Income from equity investments in foreign affiliates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45 Certain gains (losses)? — Read the following instructions carefully as they may deviate from
3039
what is normally required by U.S. Generally Accepted Accounting Principles. Report gross amount
before income tax effect. INCLUDE income tax effect in 49 . Report gains (losses) resulting from: . . . . . . . . .

Dols.

000

000
000

1

000

a. Sale or disposition of financial assets including investment securities; FASB ASC 320 (FAS 115) holding gains (losses) on securities
classified as trading securities; FASB ASC 320 (FAS 115) impairment losses; and gains (losses) derived from derivative instruments.
Dealers in financial instruments (including securities, currencies, derivatives, and other financial instruments) and finance and
insurance companies, see Special Instructions, A.1., page 17;
b. Sales or dispositions of land, other property, plant and equipment, or other assets, and FASB ASC 360 (FAS 144) impairment losses.
EXCLUDE gains or losses from the sale of inventory assets in the ordinary course of trade or business. Real estate companies, see
Special Instructions, A.2., page 17;
c. Goodwill impairment as defined by FASB ASC 350 (FAS 142);

d. Restructuring. INCLUDE restructuring costs that reflect write-downs or write-offs of assets or liabilities. EXCLUDE actual payments
and charges to establish reserves for future expected payments, such as for severance pay, and fees to accountants, lawyers,
consultants, or other contractors;
e. Disposals of discontinued operations. EXCLUDE income from the operations of a discontinued segment. Report such income as part
of your income from operations in 32 , 43 , and 53 ;
f. Re-measurement of U.S. Reporter’s foreign-currency-denominated assets and liabilities due to changes in foreign exchange rates
during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. INCLUDE losses from accidental damage or disasters after
estimated insurance reimbursement. INCLUDE other material items, including write-ups, write-downs, and write-offs of tangible
and intangible assets; gains (losses) from the sale or other disposition of capital assets; and gains (losses) from the sale or other
disposition of financial assets, including securities, to the extent not included above. EXCLUDE legal judgments;
h. The cumulative effect of a change in accounting principle; and
i. The cumulative effect of a change in the estimate of stock compensation forfeitures under FASB ASC 718 (FAS 123(R)).

46

Other income? — Report non-operating and other income not included in 43 - Specify
0

3040 1

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

000

3041 1

47

Total income? — Sum of 43 through 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

COSTS AND EXPENSES
48

3042 1

Cost of goods sold or services rendered and selling, general, and administrative expenses? —
Insurance companies see Special Instructions, B.2.c., page 17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

49

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

50

Other costs and expenses not included above, including minority interests in income (loss) that arise
out of consolidation? — Specify
0

000

3043 1

000

3044 1

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

000

3045 1

51

Total costs and expenses? — Sum of 48 through 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

NET INCOME
52
Page 6

000

3046 1

Net income (loss)? — 47 minus 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000
FORM BE-10A (REV. 01/2020)

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section B — Distribution of Sales or Gross Operating Revenues
Distribute sales or gross operating revenues among three categories – sales of goods, sales of services, and investment income. For the
purpose of this distribution, “goods” are normally economic outputs that are tangible and “services” are normally economic outputs that are
intangible, including sales related to intellectual property rights. When a sale consists of both goods and services and cannot be unbundled (i.e.,
the goods and services are not separately billed), classify the sales as goods or services based on whichever accounts for a majority of the
value. Give best estimates if actual figures are not available. Insurance companies also see Special Instructions, B.2.d. and e., page 17.
54 Sales of goods — Goods are normally economic outputs that
are tangible. Sales of goods include, but are not limited to:

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• Newspapers and periodicals sold through subscriptions, whether
by mail, electronic subscription, or other means. NOTE: Report
bulk sales as sales of goods in 54 .

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

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• Transportation, including by air, rail, tanker, truck, or pipeline, and
warehousing.

• Books. NOTE: Report revenues associated with the design,
editing, and marketing activities for producing and distributing
books that you both publish and sell as sales of services.

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• Income from transactions in intellectual property, including
franchise fees and the rights to use, reproduce and/or distribute,
intellectual property, including:

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Fin
• Energy trading activities where you take title to the goods. NOTE:
If you act in the capacity of a broker or agent to facilitate the
sale of goods and you do not take title to the goods, report your
revenue (i.e., commissions) as sale of services in 55 .

— patents, process, trade secrets, and trademarks;
— books or music, recorded performances and events, and
broadcasting live performances and events, excluding on
physical media;

• Bulk sales of newspapers and periodicals sold in retail stores.
NOTE: Report subscription sales as sales of services in 55 .

— general use computer software, excluding on physical media;
and

• Packaged general use computer software.

• Computer services, including sales of customized software, cloud
computing and data storage services.

• Structures sold by businesses in real estate.

• Revenues earned from building structures by businesses in
construction.

• Electricity, natural gas, and water transmission and distribution.
• Operating electronic markets bringing together buyers and sellers
of goods and services using the Internet or other electronic
means.

• Electricity, natural gas, and water. NOTE: Revenues derived
from transmitting and/or distributing these goods, as opposed to
revenues derived from the sale of the actual product, should to
the extent feasible, be reported as sales of services in 55 .

• Real estate rental income. NOTE: report in columns (2) through
(4) based on the location of the property.

55 Sale of services, including intellectual property
rights — Services are normally economic outputs that are
intangible. Sales of services include, but are not limited to:

56 Investment income — Report dividends and interest
generated by finance and insurance activities as investment
income. NOTE: Report commissions and fees as sales of services
in 55 .

• Advertising revenue, including placement of ads in print,
broadcast, or digital media.

Finance or insurance companies that include investment income
in gross operating revenues should report the source of such
investment income in 56 based on the location of the issuer
of the financial instrument whether publicly issued or privately
placed. If the location of the issuer is unknown, then substitute the
nationality of the issuer. If both the location and nationality of the
issuer are unknown, and an intermediary (e.g., trustee, custodian,
or nominee) is used to manage the investment (financial instrument
or real estate) use the country of location of the intermediary.

• Commissions and fees earned by companies engaged in finance
and real estate activities.

• Commissions earned by agents or brokers (i.e., wholesalers) who
act on behalf of buyers and sellers in the wholesale distribution
of goods. NOTE: Agents or brokers do not take title to the goods
being sold.

What are the U.S. Reporter’s
values for:
53 Sales or gross operating
revenues, excluding sales
taxes? —

TOTAL
(1) = (2) + (3) + (4)

a. Column (1) equals 43 .
b. Each column of line 53
equals the sum of 54 ,
55 , and 56 .
BY TYPE

$ Bil.
3147

Thous.

(2)

Dols.

1

$ Bil.

Mil.

Thous.

$ Bil.

Mil.

Sales to other
foreign persons
(4)

Thous.

$ Bil.

2

3

4

2

3

4

2

3

4

2

3

4

Mil.

Thous.

000
3148

1

000

54 Sales of goods? . . . . . . . . . . . . .
3149

1

55 Sales of services, including
intellectual property rights?. . . . .
3150

56 Investment income?. . . . . . . . . . .
FORM BE-10A (REV. 01/2020)

Mil.

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

Sales to U.S.
persons

000
1

000
Page 7

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section C — Digital Economy Activities
• Sales or gross operating revenues reported in this section should be included in the total for sales of services reported in 55 .
• Estimates — If actual data are not available, or only partial data are available, provide estimates and label as such. Data provided in this
section may be reasonable estimates based upon the informed judgment of persons in the responding organization, sampling techniques,
prorations based on related data, etc.
For cloud computing services, what are the U.S. Reporter’s values for:
Cloud computing services — Computing services that customers can access from a shared pool
of configurable computing resources in a flexible and on-demand way, without active management by
the customer. They offer a range of resources, such as access to processing, storage, and networks;
platforms for customers to deploy their own applications; and readymade software.

ata

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57 Sales or gross operating revenues, excluding sales tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d
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oll
$ Bil.

3151 1

3152
58 Costs and expenses, excluding employee compensation, associated with providing
these services?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.

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Mil.

Thous.

Dols.

000

1

000
1

3153

59 Number of employees engaged in providing these services?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For digital intermediation services, what are the U.S. Reporter’s values for:

Digital intermediation services — Services that are earned from operating a digital intermediary
platform, which is an online interface that facilitates, for a fee, the direct interaction between multiple
buyers and multiple sellers. The platform does not take economic ownership of the goods nor does it
provide the services that are being sold.

3154 1

60 Sales or gross operating revenues, excluding sales tax?
Report fees and commissions only, not the value of the goods or services sold on the platform. . . . . . . . . . . . . . .

000

61

3155
Costs and expenses, excluding employee compensation, associated with providing
these services?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

62

3156

1

000
1

Number of employees engaged in providing these services?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Digitally delivered services are those that are delivered remotely over information and communications technology networks — i.e.
over voice or data networks, including the Internet, or in an electronically downloadable format.
Digitally ordered pertains to the sale of a good or service conducted over computer networks by methods specifically designed for the
purpose of receiving or placing orders, negotiating terms of sales or price. This covers orders placed over an electronic data interchange,
the Internet, mobile device, or any other online system.
The information
provided is based on
(check one)

Check the appropriate percent range
(check one)

0%

3157
63 Percentage of sales of
services reported in 55
that were digitally delivered?.

1

64 Percentage of sales of
3158
services reported in 55
that were digitally ordered?

1

65 Percentage of sales of goods 3159
reported in 54 that were
digitally ordered? . . . . . . . . .

1

Page 8

1–24%

1



1

1



1

1



1

25–49% 50–74% 75–89% 90–99%

2



1

2



1

2



1

3



1

3



1

3



1

4



1

4



1

4



1

5



1

5



1

5



1

100%

6



1

6



1

6



1

Accounting
records

7



2

7



2

7



2

Recall/
general
knowledge
of operations

1



2

1



2

1



2

2



2



2



FORM BE-10A (REV. 01/2020)

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section D — Employment
Report the number of employees on the payroll at the end of FY 2019 including part-time employees, but excluding temporary
and contract employees not included on your payroll records. A count taken at some other date during the reporting period may be given
provided it is a reasonable estimate of employees on the payroll at the end of FY 2019. If the number of employees at the end of FY 2019
(or when the count was taken) was unusually high or low due to temporary factors (e.g., a strike), enter the number of employees that
reflects normal operations. If the number of employees fluctuates widely during the year due to seasonal business variations, report the
average number of employees on the payroll during FY 2019. Base such an average on the number of employees on the payroll at the
end of each pay period, month or quarter. If precise figures are not available, give your best estimate.

.

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Number of employees

3253 1

66

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

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Research and Development Employees

INCLUDE all employees who work on R&D or who provide direct support to R&D, such as researchers, R&D managers, technicians,
clerical staff, and others assigned to R&D groups.
• Researchers include R&D scientists, engineers, and their managers.

• R&D technicians and equivalent staff are persons whose main tasks require technical knowledge and experience in one or more field of
science or engineering, but who contribute to R&D by performing technical tasks under the supervision of researchers.
• R&D support staff is not directly involved with the conduct of a research project, but support the researchers and technicians. These
employees might include clerical staff, report writers, regulatory experts, quality assurance, safety trainers, and other related employees.
EXCLUDE employees who provide only indirect support to R&D, such as corporate personnel, security guards, and cafeteria workers.

67

What is the number of employees in 66 who are research and
3256
development employees? — Employees who work on R&D or who provide
direct support to R&D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Number of employees
1

Report employee compensation expenditures, the base compensation data on payroll records, made by an employer in connection
with the employment of workers, including cash payments, payments-in-kind, and employer expenditures for employee benefit plans
including those required by statute. Total employee compensation consists of wages and salaries of employees and
employer expenditures for all employee benefit plans. Report compensation that relates to activities that occurred during
the reporting period regardless of whether the activities were charged as an expense on the income statement, charged to inventories,
or capitalized. EXCLUDE data related to activities of a prior period, such as those capitalized or charged to inventories in prior periods.
EXCLUDE compensation of contract workers not carried on the payroll of this U.S. Reporter.

68

What is the U.S. Reporter’s total employee compensation
3257
expenditure? — Report, for all employees in 66 , the sum of wages and
salaries and employee benefit plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$ Bil.

Mil.

Thous.

Dols.

1

000

Remarks

BEA USE ONLY
FORM BE-10A (REV. 01/2020)

3260 1

Page 9

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section E — Balance Sheet of U.S. Reporter at Close of FY 2019
NOTE — Disaggregate all asset and liability items in the detail shown. Show accounts receivable and payable between the U.S. Reporter and its
foreign affiliates in the proper asset and liability accounts of the U.S. Reporter. Do not report them as a net amount.
69 Cash and cash equivalents — INCLUDE deposits in
financial institutions and other cash items and short-term, highly
liquid investments that are both readily convertible to known
amounts of cash and so near their maturity that they present
insignificant risk of changes in value because of changes in
interest rates. EXCLUDE overdrafts as negative cash, instead
report overdrafts in 78 .
72 Property, plant, and equipment, net — Report net
of accumulated depreciation and depletion. INCLUDE land,
timber, mineral rights and similar rights owned. Also INCLUDE
structures, machinery, equipment, special tools, deposit
containers, construction in progress, and capitalized tangible and
intangible exploration and development costs of the U.S. Reporter.
INCLUDE items leased from others, per FASB ASC 842.
EXCLUDE all other types of intangible assets, and land held for
resale.

75 Other assets
• INCLUDE land held for resale; other equity investments;
noncurrent marketable securities; other investments; noncurrent
trade accounts and trade notes receivable, net of allowance for
doubtful items; intangible assets, net of amortization; and any
other assets not reported elsewhere.
• Report credit balances in these accounts in 78 , other liabilities.

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• Insurance companies see Special Instructions B.1., page 17.

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78 Other liabilities — INCLUDE overdrafts, commercial paper
issued and other current liabilities not included in 77 . INCLUDE
long-term debt securities owed such as bonds or notes, lease
obligations per FASB ASC 842, deferred taxes, underlying minority
interest in consolidated domestic subsidiaries, and all other longterm intercompany debt.

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What are the U.S. Reporter’s values for:
E ica a.g
N
M tor .be
ASSETS
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Balance at close of
fiscal year

— Insurance companies see Special Instructions, B.2.f., page 17.

$ Bil.

Mil.

Thous.

Dols.

3364 1

69

Cash and cash equivalents?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

70

Current receivables? — Net of allowance for doubtful items. (Insurance companies see Special
Instructions, B.2.f., page 17) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

71

.

on
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000

3365 1

000

3366 1

Inventories? — Land development companies EXCLUDE land held for resale (INCLUDE in 75 );
finance and insurance companies EXCLUDE inventories of marketable securities (INCLUDE in 75 ) . . . . . . .

000

72

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

000

73

Equity investments in unconsolidated U.S. domestic business enterprises?
3368
— Report on the equity basis enterprises owned 20 to 50 percent. Report at cost enterprises
owned less than 20 percent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

74

3367 1

1

000

3369 1

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

000

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

000

3370 1

75

3371 1

76

Total assets? — Sum of   69 through 75 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

LIABILITIES
— Insurance companies see Special Instructions, B.2.g., page 17.
3373 1

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

000

3374 1

78

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

000

3375 1

79

Total liabilities? — Sum of   77 and   78 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

OWNERS EQUITY?
3376 1

80

Page 10

Total owners’ equity? — 76 minus 79 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000
FORM BE-10A (REV. 01/2020)

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section F — Property, Plant and Equipment (PP&E)
NOTE — PP&E includes land, timber, mineral and like rights owned; structures, machinery, equipment, special tools, and other depreciable
property; construction in progress; and capitalized tangible and intangible exploration and development costs, but excludes other types of intangible
assets, and land held for resale.
81 — 88

For U.S. Reporters engaged in exploring for, or developing,
natural resources, INCLUDE in 83 and 84 exploration
and development expenditures made during FY 2019 that were
capitalized, including capitalized expenditures to acquire or lease
mineral rights. INCLUDE adjustments for expenditures charged
against income in prior years, but subsequently capitalized during
FY 2019 in 87 .

INCLUDE items leased from others (including land). Also
INCLUDE the capitalized value of timber, mineral, and similar
rights leased by the U.S. Reporter from others. EXCLUDE items
the U.S. Reporter has leased to others.
EXCLUDE from expenditures ( 83 and 84 ) all changes in
PP&E resulting from a change in the entity (e.g., due to mergers,
acquisitions, divestitures, etc.) or accounting principles during FY
2019. Account for such changes in 82 .

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85 Depreciation — EXCLUDE depletion. Report depletion
separately in 86 .

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BALANCE CLOSE, FY 2018
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CHANGES DURING FY 2019
M tor .be
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What are the U.S. Reporter’s values for:

— Insurance companies see Special Instructions, B.2.h., page 17.

$ Bil.

Mil.

Thous.

Dols.

3477 1

81

Net book value of PP&E at close FY 2018? — The closing FY 2018 value before restatement
due to a change in the entity or accounting methods or principles.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

82

Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures,
etc.) or due to a change in accounting methods or principles? — If the answer to  9  was
“Yes,” give amount by which 81 would be restated. If a decrease, put amount in parentheses.
EXCLUDE gains (losses) resulting from the sale or disposition of domestic subsidiaries
3478
of the U.S. Reporter, and from the revaluation of assets (whether or not realized). Report
these amounts in 45 and/or 80 – equals sum of 82  a and 82  b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount by which the net book value of PP&E would be restated due to:

000

1

000

3488 1

a. Change in entity (i.e. due to the acquisition of, or merger with, another

company, or the divestiture of a subsidiary, change in fiscal year, etc.). . .

3489 1

b. Change in accounting methods or principles. . . . . . . . . . . . . . . . . . . . . . .

Is change in accounting methods due in whole or in part to implementation of FASB ASC 842 Lease Accounting?

3490 1

1

Yes, in whole

12

Yes, in part

13

No

Expenditures by the U.S. Reporter for, or transfers into the U.S. Reporter of:
— Insurance companies see Special Instructions, B.2.i., page 17.
83

84

Land and mineral rights, including timber? — INCLUDE expenditures for land and capitalized
3479
expenditures for mineral and timber rights. EXCLUDE other capitalized expenditures for the
exploration and development of natural resources and expenditures for land held for resale. . . . . . . . . . . . . . .

1

000

3480 1

PP&E other than land, mineral, and timber rights?
(Report changes due to mergers and acquisitions in 82 .). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3481 1

85

Depreciation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (

)

000

)

000

3482 1

86

Depletion?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (

87

Other increases (decreases)? — Net book value of sales, retirements, or
transfers out of assets; land held for resale; and other increases (decreases).
3483
Report divestitures of subsidiaries in 82 . Report any gains (losses) from
the sale or disposition of property, plant, and equipment in 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BALANCE, CLOSE FY 2019

000

3484 1

88

Net book value of PP&E at close FY 2019? — Equals sum of 81 through 87  ; must also equal 72 . . . . .

89

Intentionally blank

FORM BE-10A (REV. 01/2020)

1

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Page 11

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section G — Interest, Production Royalty Payments, and Taxes
What are the U.S. Reporter’s value(s) for:
90

91

$ Bil.

Interest income? — Report interest received by or due to the U.S. Reporter from all payors
(including affiliated persons), net of tax withheld at the source. INCLUDE all interest receipts included
in 43 and 46 . Do not net against interest expensed in 91 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

3588
Interest expensed or capitalized? — Report interest expensed or capitalized by the U.S. Reporter,
paid or due to all payees (including affiliated persons), gross of tax withheld. Do not net against interest
income in 90 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

3587

ata

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93

1

Production royalty payments to Federal, state, and local governments for natural resources, total? —
INCLUDE amounts paid or accrued for the year. INCLUDE payments-in-kind at market value.. . . . . . . . . . . . . . .
3590

Thous.

Dols.

000

.

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3589

92

Mil.

000
000

1

000

Taxes (except income and payroll taxes) and nontax payments (other than production royalty payments)? . . . . . . .
Report all such taxes and nontax payments whether or not included in revenues or expenses in the
income statement. INCLUDE amounts paid or accrued for the year, net of refunds or credits, to Federal,
state, and local governments, their subdivisions and agencies for —
— Sales, consumption, and excise taxes collected by the U.S. Reporter on goods and services the U.S. Reporter sold;
— Property and other taxes on the value of assets and capital;

— Any remaining taxes (other than income and payroll taxes); and

— Import and export duties, license fees, fines, penalties, and all other payments or accruals of nontax liabilities
(except production royalty payments for natural resources).

94

In 20 through 29 , did you report sales for ISI codes 5221 or 5229 (depository or non-depository banking)?
3600

1

1

Yes

1

2

No — Skip to 96

Banking Activities
in ISI codes 5221
or 5229

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

95

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

(1)

$ Bil.

Mil.

(2)

Thous.

Dols.

3601 1

$ Bil.

3602 1

$ Bil.

000

Mil.

Thous.

Dols.

000
3

000
2

000
3

000

3604 1

Interest expensed or capitalized?
— Column (1) equals 91 . . . . . . . . . . . .

Dols.

2

3603 1

Interest Income?
— Column (1) equals 90 . . . . . . . . . . . . . .

(3)

Thous.

3

000

Liabilities? — Column (1) equals 79 . . . . .

Mil.

2

000

Assets? — Column (1) equals 76 . . . . . . .

All Other

000
2

000
3

000

000

000

Remarks

BEA USE ONLY

Page 12

3487 1

2

3

FORM BE-10A (REV. 01/2020)

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section I — Insurance Industry Activities — Premiums earned and losses incurred
96

Of the total sales and gross operating revenues reported in 32 , column (2), were any of the sales or revenues
generated by insurance-related activities covered by ISI codes 5243 (Insurance carriers, except direct life
insurance carriers) and 5249 (Direct life insurance carriers)?
3591

1

1

Yes — Answer 97 and 98

1

2

No — Skip to 99

97

o

3592 1

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a

Premiums earned? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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— Report premiums, gross of commissions, included in revenue during the reporting year. Calculate
as direct premiums written (including renewals) net of cancellations, plus reinsurance premiums
assumed, minus reinsurance premiums ceded, plus unearned premiums at the beginning of the year,
minus unearned premiums at the end of the year. EXCLUDE all annuity premiums. Also EXCLUDE
premiums and policy fees related to universal and adjustable life, variable and interest-sensitive life, and
variable-universal life policies.

98

lle

$ Bil.

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

$ Bil.

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Mil.

Thous.

Dols.

000

Mil.

Thous.

Dols.

3593 1

Losses incurred?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

— Report losses incurred for the insurance products covered by 97 above. EXCLUDE loss
adjustment expenses and losses that relate to annuities. Also EXCLUDE losses related to universal
and adjustable life, variable and interest-sensitive life, and variable-universal life policies.
— For property and casualty insurance, calculate as net losses paid during the reporting year, minus
net unpaid losses at the beginning of the year, plus net unpaid losses at the end of the year. In the
calculation of net losses, INCLUDE losses on reinsurance assumed from other companies and
EXCLUDE losses on reinsurance ceded to other companies. Unpaid losses INCLUDE both case
reserves and losses incurred but not reported.

— For life insurance, losses reflect policy claims on reinsurance assumed or on primary insurance sold,
minus losses recovered from reinsurance ceded, adjusted for changes in claims due, unpaid, and in the
course of settlement.

Remarks

BEA USE ONLY
FORM BE-10A (REV. 01/2020)

3599 1

2

Page 13

Part IV — Financial and Operating Data of U.S. Reporter — Continued
Section J — Research and Development
R&D is planned, creative work aimed at discovering new knowledge or developing new or significantly improved goods and services. This includes:
Basic research is the pursuit of new scientific knowledge or understanding that does not have specific immediate commercial objectives,
although it may be in fields of present or potential commercial interest.
Applied research applies the findings of basic research or other existing knowledge toward discovering new scientific knowledge that has
specific commercial objectives with respect to new products, services, processes, or methods.

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Development is the systematic use of the knowledge or understanding gained from research or practical experience directed toward
the production or significant improvement of useful products, services, processes, or methods, including the design and development of
prototypes, materials, devices, and systems.

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R&D includes the activities described above, whether assigned to separate R&D organizational units of the company or carried out by company
laboratories and technical groups that are not a part of an R&D organization.
EXCLUDE R&D expenditures for:

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inU.S. Reporter’s expenditures for:
What areF
the

• Costs for routine product testing, quality control, and technical services unless they are an integral part of an R&D project
• Market research

• Efficiency surveys or management studies

• Literary, artistic, or historical projects, such as films, music, or books and other publications
• Prospecting or exploration for natural resources

INCLUDE wages, salaries, and related costs; materials and supplies consumed; depreciation on R&D property and equipment, cost of computer
software used in R&D activities; utilities, such as telephone, electricity, water, and gas; travel costs and professional dues; property taxes and other
taxes (except income taxes) incurred on account of the R&D organization or the facilities they use; insurance expenses; maintenance and repair,
including maintenance of buildings and grounds; company overhead including: personnel, accounting, procurement and inventory, and salaries of
research executives not on the payroll of the R&D organization.
EXCLUDE capital expenditures, expenditures for tests and evaluations once a prototype becomes a production model, patent expenses, and
income taxes and interest.
NOTE — 99 through 103 pertain to R&D performed by the U.S. Reporter, including R&D performed by the U.S. Reporter for others under
contract. This is the basis on which National Science Foundation surveys request information on R&D. The FASB ASC 730 (FAS 2) – Measure of
R&D; (i.e., R&D from which the firm benefits) is the sum of 100 and 104 .

99

$ Bil.

Mil.

Thous.

Dols.

3694 1

000

R&D performed BY the U.S. Reporter, total? — Sum of   100 through 103 . . . . . . . . . . . . . . . . . . . . . .
3695 1

100

000

For U.S. Reporter’s own account?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3696 1

101

For Federal Government (i.e., federally financed R&D)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3697 1

102

000
000

For foreign affiliates under contract?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3698 1

103

3699
104 R&D performed FOR the U.S. Reporter by others (including
foreign affiliates) on a contractual basis?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BEA USE ONLY

Page 14

000

For others under contract? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1

000

3700 1

FORM BE-10A (REV. 01/2020)

Part V – Exports and Imports By the U.S. Reporter
IMPORTANT NOTES
In-transit goods — EXCLUDE from exports and imports the value
of goods that are in-transit. In-transit goods are goods that are not
processed or consumed by residents in the intermediate country(ies)
through which they transit; the in-transit goods enter that country(ies)
only because that country(ies) is along the shipping lines between the
exporting and importing countries. In-transit imports are goods en route
from one foreign country to another via the United States (such as from
Canada to Mexico via the United States), and in-transit exports are goods
en route from one part of the United States to another part via a foreign
country (such as from Alaska to Washington State via Canada).

Report exports and imports of goods by the U.S. Reporter in FY 2019.
Report all goods that physically left or entered the U.S. customs area.
Report data on a “shipped” basis, i.e., on the basis of when and to (or by)
whom the goods were shipped. This is the same basis as official U.S.
trade statistics to which these data will be compared. Do not record a
U.S. import or export if the goods did not physically enter or leave (i.e.,
were not physically shipped to or from) the United States, even if they
were charged to the U.S. Reporter by, or charged by the U.S. Reporter
to, a foreign person.
U.S. Reporters normally keep their accounting records on a “charged”
basis, i.e., on the basis of when and to (or by) whom the goods were
charged. The “charged” basis may be used if there is no material
difference between it and the “shipped” basis. If there is a material
difference, the “shipped” basis must be used or adjustments made to
data on a “charged” basis to approximate a “shipped” basis. The data
should INCLUDE goods only; they should EXCLUDE services.

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Packaged general use computer software — INCLUDE
exports and imports of packaged general use computer software. Value
such exports and imports at the full transaction value, i.e., the market
value of the media on which the software is recorded and the value of the
information contained on the media. EXCLUDE exports and imports of
customized software designed to meet the needs of a specific user. This
type of software is considered a service and should not be included as
trade in goods. EXCLUDE negotiated fees for software that is to be used
on networks.

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is ww
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EXPORTS AND IMPORTS BY THE
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Capital goods — INCLUDE capital goods but EXCLUDE the
value of ships, planes, railroad rolling stock, and trucks that were
temporarily outside the United States transporting people or goods.

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

Consigned goods — INCLUDE consigned goods in the trade
figures when shipped or received, even though they are not normally
recorded as sales or purchases, or entered into intercompany accounts
when initially consigned.

See Instruction Booklet, Part V.

105 On what basis were the trade data in the section prepared? — Mark (X) one.
4101 1

1

“Shipped” basis.

1

2

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

1

3

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

Shipped to its foreign
affiliates

TOTAL

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

EXPORTS OF GOODS BY THIS U.S. REPORTER
(Valued f.a.s. U.S. port)

$ Bil.

4102
 106 What is the value of the total goods
shipped in FY 2019 by this U.S.
Reporter to foreigners?. . . . . . . . . . . . . . . . . .

Mil.

Thous.

(2)

Dols.

1

$ Bil.

Thous.

000

(3)

Dols.

Mil.

Dols.

1

Thous.

$ Bil.

Mil.

Dols.

000
Shipped by other
foreigners

(2)

Thous.

Mil.

3

Shipped by its foreign
affiliates

(1)

$ Bil.

$ Bil.

000

TOTAL

 107 What is the value of the total goods 4103
shipped in FY 2019 to this U.S.
Reporter by foreigners? . . . . . . . . . . . . . . . . .

Mil.

2

(1) = (2) + (3)

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

Shipped to other
foreigners

(3)

Thous.

Dols.

2

$ Bil.

Mil.

Thous.

Dols.

3

000

000

000

By intended use — Sum of  108 through  110
must equal  107 :
 108
 109

4407
Goods intended for further processing,
assembly, or manufacture by the U.S.
Reporter before resale to others. . . . . . . . . . .
4408
Goods for resale without further
processing, assembly, or manufacture
by the U.S. Reporter . . . . . . . . . . . . . . . . . . . .

1

2

000
1

000
2

Other, including capital equipment — Specify

000
3

000

000
3

000

0

BEA
USE
ONLY

000
2

4409 1

 110

3

000

000

4107 1

2

3

4

5

4108 1

2

3

4

5

FORM BE-10A (REV. 01/2020)

Page 15

2019 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-10A ADDITIONAL INFORMATION AND INSTRUCTIONS BY ITEM
Authority — This survey is being conducted pursuant to the International Investment and Trade in Services Survey Act (P.L. 94-472., 90 Stat. 2059, 22
U.S.C 3101-3108, as amended, hereinafter “the Act”), and the filing of reports is MANDATORY pursuant to Section 5(b)(2) of the Act (22 U.S.C. 3104).
Penalties — Whoever fails to report shall be subject to a civil penalty and to injunctive relief commanding such person to comply, or both. Whoever
willfully fails to report shall be fined and, if an individual, may be imprisoned for not more than one year, or both. Any officer, director, employee, or agent
of any corporation who knowingly participates in such violations, upon conviction, may be punished by a like fine, imprisonment, or both (22 U.S.C. 3105).
The civil penalties are subject to inflationary adjustments. Those adjustments are found in 15 C.F.R. 6.3.

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Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to penalty for failure to comply with,
a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid
OMB Control Number.

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Respondent Burden — Public reporting burden for this BE-10 report (comprising Form BE-10A and Form(s) BE-10B, BE-10C, and/or
BE-10D) is estimated to average 38 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 Road, Washington, DC 20233; and to the Office of
Management and Budget, Paperwork Reduction Project 0608-0049, Washington, DC 20503.

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Confidentiality — The Act provides that your report to this Bureau is confidential and may be used only for analytical or statistical purposes.
Without your prior written permission, the information filed in your report cannot be presented in a manner that allows it to be individually identified.
Your report cannot be used for purposes of taxation, investigation, or regulation. Copies retained for your files are immune from legal process. Per
the Cybersecurity Enhancement Act of 2015, your data are protected from cybersecurity risks through security monitoring of the BEA information
systems.

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

Section A — Income Statement of U.S. Reporter

43 Sales or gross operating revenues, excluding sales
taxes — Report gross operating revenues or gross sales
minus returns, allowances, and discounts. EXCLUDE sales or
consumption taxes levied directly on the consumer. EXCLUDE
net value-added taxes and excise taxes levied on manufacturers,
wholesalers, and retailers. Companies with ISI codes 5221, 5223,
5224, 5229, 5231, 5238, 5252 and 5331 should include interest
income on this line. Insurance companies with ISI codes 5243 and
5249 should include gross investment income on this line.

48 Costs of goods sold or services rendered and selling,
general, and administrative expenses — Report operating
expenses that relate to sales or gross operating revenues ( 43 ) and
selling, general, and administrative expenses. INCLUDE production
royalty payments to governments, their subdivisions and agencies,
and to other persons. INCLUDE depletion charges representing the
amortization of the actual cost of capital assets, but EXCLUDE all
other depletion charges. Companies with ISI codes 5221, 5223, 5224,
5229, 5231, 5238, 5252 and 5331 should INCLUDE interest expense.

Dealers in financial instruments and finance, insurance, and real
estate companies see Special Instructions, page 17.

Page 16

FORM BE-10A (REV. 01/2020)

Special Instructions for Dealers in Financial Instruments, Finance Companies,
Insurance Companies, and Real Estate Companies
A. Certain gains (losses) ( 45 ) for (1) dealers in financial
instruments and finance and insurance companies, and
(2) real estate companies.
1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial
instruments) and finance and insurance companies —
INCLUDE in 45  :
• impairment losses as defined by FASB ASC 320 (FAS 115),
• realized gains and losses on trading or dealing,
• unrealized gains or losses, due to changes in the valuation of
financial instruments, that flow through the income statement,
and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).

investments in unconsolidated business enterprises and
certain realized and unrealized gains or losses that are to be
reported in 45 .
b. Certain gains (losses) ( 45 ) — See Special
Instructions, A.1.

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

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EXCLUDE from 45 , unrealized gains or losses due to changes
in the valuation of financial instruments that are taken directly to
owners’ equity.

EXCLUDE from 45 , income from explicit fees and commissions.
INCLUDE income from these fees and commissions as operating
income in 32 , 43 and 53 and as sales of services in
item 55 .

2. Real estate companies — INCLUDE in 45  :

• impairment losses as defined by FASB ASC 360 (FAS 144), and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).

EXCLUDE from 45 the revenues earned and expenses incurred
from the sale of real estate you own. Such revenues should be
reported as operating income in 32 , 43 and 53 and as
sales of goods in 54 .

B. Special instructions for insurance companies

1. When there is a difference between the financial and operating
data reported to stockholders and the data reported in the annual
statement to an insurance department, prepare the BE-10 on the
same basis as the annual report to the stockholders.
Valuation should be according to normal commercial accounting
procedures, not at rates promulgated by insurance departments,
e.g., INCLUDE assets not acceptable for inclusion in the annual
statement to an insurance department such as:
(1.) non-trusteed or free account assets and

(2.) nonadmitted assets, including furniture and equipment, agents’
debit balances, and all receivables deemed to be collectible.
INCLUDE mandatory securities valuation reserves that are
appropriations of retained earnings in the owners’ equity
section of the balance sheet, not in the liability section.
2. Instructions for reporting specific items
a. Sales or gross operating revenues, excluding
sales taxes ( 43 ) — INCLUDE items such as earned
premiums, annuity considerations, gross investment income,
and items of a similar nature. EXCLUDE income from equity

FORM BE-10A (REV. 01/2020)

d. Sales of services ( 55 ) — INCLUDE premium income
and income from other services, if any.
Calculate premiums earned by companies engaged in
insurance activities as direct premiums written (including
renewals) net of cancellations, plus reinsurance premiums
assumed, minus reinsurance premiums ceded, plus unearned
premiums at the beginning of the year, minus unearned
premiums at the end of the year.

e. Investment income ( 56 ) — Report that portion
of sales or gross operating revenues that is investment
income. However, report any gains or losses on investments
in accordance with Special Instructions, A.1. See
Additional Instructions for Part IV, Section B, 56 , on
page 7 to determine the location of the transactor of investment
income.
f. Current receivables ( 70 ) — INCLUDE current items
such as agents’ balances, uncollected premiums, amounts
recoverable from reinsurers, and other current notes and
accounts receivable (net of allowances for doubtful items)
arising from the ordinary course of business.
g. Trade accounts and trade notes payable, current
( 77 ) — INCLUDE current items such as loss liabilities,
policy claims, commissions due, and other current liabilities
arising from the ordinary course of business. INCLUDE policy
reserves in “Other liabilities,” 78 unless they are clearly
current liabilities.
h. Net book value of property, plant, and equipment
( 81 and 88 ) — INCLUDE the net book value of property,
plant, and equipment, WHEREVER CLASSIFIED IN THE
BALANCE SHEET. Therefore, the opening and closing net book
values for property, plant, and equipment will not necessarily
reconcile with their balance sheet counterpart ( 72 ).
i. Expenditures for property, plant, and equipment
( 83 and 84 ) — INCLUDE expenditures WHEREVER
CLASSIFIED IN THE BALANCE SHEET (e.g., INCLUDE
expenditures for PP&E that have been classified in “other
noncurrent assets”).

Page 17

Summary of Industry Classifications
For a full explanation of each code see www.bea.gov/naics2017
Agriculture, Forestry, Fishing,
and Hunting
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

Oil and gas extraction
Coal
Nonmetallic minerals
Iron ores
Gold and silver ores
Copper, nickel, lead, and zinc ores
Other metal ores
Support activities for oil and gas
operations
2133 Support activities for mining, except
for oil and gas operations

Wholesale Trade, Durable Goods
4231 Motor vehicle 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

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Utilities

2211 Electric power generation,
transmission, and distribution
2212 Natural gas distribution
2213 Water, sewage, and other systems
Construction

2360 Construction of buildings
2370 Heavy and civil engineering construction
2380 Specialty trade contractors
Manufacturing
3111
3112
3113
3114

3254 Pharmaceuticals and medicines
3255 Paints, coatings, and adhesives
3256 Soap, cleaning compounds, and
toilet preparations
3259 Other chemical products and
preparations
3261 Plastics products
3262 Rubber products
3271 Clay products and refractories
3272 Glass and glass products
3273 Cement and concrete products
3274 Lime and gypsum products
3279 Other nonmetallic mineral products
3311 Iron and steel mills
3312 Steel products from purchased steel
3313 Alumina and aluminum production
and processing
3314 Nonferrous metal (except aluminum)
production and processing
3315 Foundries
3321 Forging and stamping
3322 Cutlery and hand tools
3323 Architectural and structural metals
3324 Boilers, tanks, and shipping containers
3325 Hardware
3326 Spring and wire products
3327 Machine shop products, turned products,
and screws, nuts, and bolts
3328 Coating, engraving, heat treating,
and allied activities
3329 Other fabricated metal products
3331 Agriculture, construction, and mining
machinery
3332 Industrial machinery
3333 Commercial and service industry
machinery
3334 Ventilation, heating, air-conditioning,
and commercial refrigeration equipment
3335 Metalworking machinery
3336 Engines, turbines, and power
transmission equipment
3339 Other general purpose machinery
3341 Computer and peripheral equipment
3342 Communications equipment
3343 Audio and video equipment
3344 Semiconductors and other
electronic components
3345 Navigational, measuring, electromedical,
and control instruments
3346 Manufacturing and reproducing
magnetic and optical media
3351 Electric lighting equipment
3352 Household appliances
3353 Electrical equipment
3359 Other electrical equipment and
components
3361 Motor vehicles
3362 Motor vehicle bodies and trailers
3363 Motor vehicle parts
3364 Aerospace products and parts
3365 Railroad rolling stock
3366 Ship and boat building
3369 Other transportation equipment
3370 Furniture and related products
3391 Medical equipment and supplies
3399 Other miscellaneous manufacturing

3115
3116
3117
3118
3119
3121
3122
3130
3140
3150
3160
3210
3221
3222
3231
3242
3243
3244
3251
3252
3253

Page 18

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

Wholesale Trade, Nondurable Goods
4241
4242
4243
4244
4245
4246
4247
4248

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
4249 Miscellaneous nondurable goods
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

Transportation and Warehousing
4810
4821
4833
4839
4840
4850
4863
4868
4870
4880
4920
4932
4939

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

FORM BE-10A (REV. 01/2020)

Summary of Industry Classifications — Continued
For a full explanation of each code see www.bea.gov/naics2017
Information
5111 Newspaper, periodical, book,
and directory publishers
5112 Software publishers
5121 Motion picture and video industries
5122 Sound recording industries
5151 Radio and television broadcasting
5152 Cable and other subscription
programming
5173 Wired and wireless telecommunication
carriers
5174 Satellite telecommunications
5179 Other telecommunications
5182 Data processing, hosting, and related
services
5191 Other information 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

Educational Services
6110 Educational services
Health Care and Social Assistance
6210
6220
6230
6240

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

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Arts, Entertainment, and Recreation

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

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Finance and Insurance

5221 Depository credit intermediation (Banking)
5223 Activities related to credit intermediation
5224 Non-depository credit intermediation,
except branches and agencies
5229 Non-depository 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 financial vehicles
Real Estate and Rental and Leasing
5310
5321
5329
5331

Professional, Scientific, and Technical
Services

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

FORM BE-10A (REV. 01/2020)

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

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

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