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

OMB No. 0608-0058: Approval Expires xx/xx/2014

BEA Use Only Control Number

Form BE-120 U.S. Department of Commerce

Bureau of Economic Analysis

BENCHMARK SURVEY OF TRANSACTIONS IN SELECTED SERVICES

AND INTELLECTUAL PROPERTY WITH FOREIGN PERSONS

(This report is mandatory and confidential.)

Name and address of U.S. reporter –

Enter or correct as necessary

10001 Company Name:

10002 Attention:

10003 Address

10004 City 10005 State: 10006 Zip Code:

Complete and file this form or file electronically at http://www.bea.gov/efile.

Assistance is available at (202) 606-5588, M-F 8:30 A.M. – 5:00 P.M., eastern time.

How to file:

Step 1. Verify or correct name and address of the U.S. reporter named in the mailing label and complete Part 1.

Step 2. Complete Part 2 and Schedules A through F based on the instructions given in Part 2.

Step 3. File the completed form by May 15, 2012.

By filing electronically at: http://www.bea.gov/efile

mailing to: U.S. Department of Commerce

Bureau of Economic Analysis

BE-50 (SSB)

Washington D.C. 20230

delivering form to: U.S. Department of Commerce

Bureau of Economic Analysis

BE-50 (SSB)

Shipping and Receiving Section M-100

1441 L Street, N.W.

Washington D.C. 20005

or faxing form to : (202) 606-5318

Part 1 – U.S. Reporter Information

1. Person to consult concerning questions about this report

1. Name

2. Title

3. Telephone number ( )

4. Fax number ( )

5. E-mail address

3. 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 IV. G of the General Instructions, estimates may have been prepared where the data are not available from customary accounting records or precise data could not be obtained without undue burden.

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

1 [ ] Yes

2 [ ] No

Authorized official’s signature
Print or type name and title	Date

Part 1

4. Enter the dates for your fiscal year that ended in calendar year 2011?

Beginning date . . . . . .

Month	Day	Year
1

Ending date . . . . . . . .

Month	Day	Year
1		2011

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

10009 1 [ ] In existence the entire reporting period – Skip question 6.

2 [ ] In existence during only part of the reporting period – Continue filling out this form for the portion of the

reporting period in which your company was in existence and, in the comments section below, explain why

your company did not exist for a part of the period.

3 [ ] Not in existence during the reporting period – Please return form according to instructions on page 1.

6. Was your company owned to the extent of more than 50 percent by another U.S. company at any point during the

reporting period identified in question 4?

10010 1 1 [ ] No – Continue with completion of the form.

2 [ ] Yes – Enter the name and address of the U.S. person or entity in the box and please return this form according to

the “How to file” instructions on page 1.

10011 1 Company name

10012 1 Contact 10013 1 Telephone number

10014 1 Street

10015 1 City 10016 1 State 10017 1 Zip Code

Comments

Part 2 – Determination of Reporting Status

RECEIPTS FROM FOREIGN PERSONS
Table 1			Did your receipts for the following transactions exceed $2 million during fiscal year 2011?		If “Yes,” report country detail on:
Trans- action code Types of transactions
			(check box)
			Yes	No
	Receipts for intellectual property
1	Rights related to industrial processes and products				Schedule A/E
2	Rights related to books, music, etc.				Schedule A/E
3	Rights related to trademarks, etc.				Schedule A/E
4	Rights related to performances and events pre-recorded on motion picture film and TV tape (include digital recordings)				Schedule A/E
5	Rights related to broadcast and recording of live performances and events				Schedule A/E
6	Rights to general use computer software				Schedule A/E
7	Business format franchising fees				Schedule A/E
8	Other intellectual property		.		Schedule A/E
	Receipts for selected services
9	Accounting, auditing, and bookkeeping services				Schedule A
10	Advertising services				Schedule A
11	Auxiliary insurance services				Schedule A
12	Computer and data processing services				Schedule A
13	Construction services				Schedule C
14	Data base and other information services				Schedule A
15	Educational and training services				Schedule A
16	Engineering, architectural, and surveying services				Schedule C
17	Financial Services
18	Industrial engineering services				Schedule A
19	Industrial-type maintenance, installation, alteration, and training services				Schedule A
20	Legal services				Schedule A
21	Management, consulting, and public relations services (includes expenses allocated by a U.S. parent to its foreign affiliates)				Schedule A
22	Merchanting services				Schedule A/F
23	Mining services				Schedule C
24	Operational leasing services				Schedule A
25	Trade-related services, other than merchanting services				Schedule A
26	Performing arts, sports, and other live performances, presentations, and events				Schedule A
27	Premiums paid on primary insurance
28	Losses recovered on primary insurance
29	Research and development services				Schedule A
30	Telecommunication services				Schedule A
31	Agricultural services				Schedule A
32	Contract manufacturing services				Schedule D
33	Disbursements to fund production costs of motion pictures				Schedule A
34	Disbursements to fund news-gathering costs and production costs of program material other than news				Schedule A
35	Waste treatment and depollution services				Schedule A
36	Other selected services *				Schedule A

If receipts from foreign persons for an individual type of intellectual property or service exceeded $2 million during your fiscal year 2011, for that type of transaction, you must (a) mark (X) “Yes” on the appropriate row(s) of column 1 of Table 1; and (b) report data by individual foreign country on Schedule A and C, and per the instructions on Schedule D, E, and/or F, as appropriate.

If receipts for an individual type of intellectual property or service were $2 million or less, for that type of transaction, you must mark (X) “No.” You are encouraged to voluntarily report more detailed information on Schedule A, C, D, E, and/or F, as appropriate, because these data will make the aggregate totals more complete and accurate.

For Table 1, mark (X) “Yes” or “No” next to each type of transaction, to indicate whether your company’s total receipts from foreign persons exceeded $2 million during your fiscal year 2011.

*Receipts for other selected services include all services transactions and miscellaneous disbursements that are not separately listed above and are not explicitly excluded (see page 23 of the General Instructions). Receipts for other selected services exclude receipts for financial services (which are covered on a separate BEA survey); income on financial instruments (including interest, dividends, capital gains, etc.); taxes, penalties and fines, gifts or grants; transportation of freight or passengers; and travel-related services provided to individual travelers (including hotel accommodation and restaurant meals). See the General Instructions for a definition of services and a more complete discussion of the coverage of this survey.

Part 2 – Determination of Reporting Status - Continued

PAYMENTS TO FOREIGN PERSONS
Table 2			Did your payments for the following transactions exceed $1 million during fiscal year 2011?		If “Yes,” report country detail on:
Trans- action code Types of transactions
			(check box)
			Yes	No
	Payments for intellectual property
1	Rights related to industrial processes and products				Schedule B/E
2	Rights related to books, music, etc.				Schedule B/E
3	Rights related to trademarks, etc.				Schedule B/E
4	Rights related to performances and events pre-recorded on motion picture film and TV tape (include digital recordings)				Schedule B/E
5	Rights related to broadcast and recording of live performances and events				Schedule B/E
6	Rights to general use computer software				Schedule B/E
7	Business format franchising fees				Schedule B/E
8	Other intellectual property		.		Schedule B/E
	Payments for selected services
9	Accounting, auditing, and bookkeeping services				Schedule B
10	Advertising services				Schedule B
11	Auxiliary insurance services				Schedule B
12	Computer and data processing services				Schedule B
13	Construction services				Schedule B
14	Data base and other information services				Schedule B
15	Educational and training services				Schedule B
16	Engineering, architectural, and surveying services				Schedule B
17	Financial Services				Schedule B
18	Industrial engineering services				Schedule B
19	Industrial-type maintenance, installation, alteration, and training services				Schedule B
20	Legal services				Schedule B
21	Management, consulting, and public relations services (includes expenses allocated by a U.S. parent to its foreign affiliates)				Schedule B
22	Merchanting services
23	Mining services				Schedule B
24	Operational leasing services				Schedule B
25	Trade-related services, other than merchanting services				Schedule B
26	Performing arts, sports, and other live performances, presentations, and events				Schedule B
27	Premiums paid on primary insurance				Schedule B
28	Losses recovered on primary insurance				Schedule B
29	Research and development services				Schedule B
30	Telecommunication services				Schedule B
31	Agricultural services				Schedule B
32	Contract manufacturing services				Schedule D
33	Disbursements to fund production costs of motion pictures				Schedule B
34	Disbursements to fund news-gathering costs and production costs of program material other than news				Schedule B
35	Waste treatment and depollution services				Schedule B
36	Other selected services *				Schedule B

If payments to foreign persons for an individual type of intellectual property or service exceeded $1 million during your fiscal year 2011, for that type of transaction, you must (a) mark (X) “Yes” on the appropriate row(s) of column 1 of Table 2; and (b) report data by individual foreign country on Schedule B and per the instructions for Schedule D and/or E.

If payments for an individual type of intellectual property or service were $1 million or less, for that type of transaction, you must mark (X) “No.” You are encouraged to voluntarily report more detailed information on Schedule B, D, and/or F because these data will make the aggregate totals more complete and accurate.

For Table 2, mark (X) “Yes” or “No” next to each type of transaction, to indicate whether your company’s total payments to foreign persons exceeded $1 million during your fiscal year 2011.

* Payments for other selected services include all services transactions and miscellaneous disbursements that are not separately listed above and are not explicitly excluded (see page 23 of the General Instructions). Payments for other selected services exclude payments for financial services by financial services firms (which are covered on a separate BEA survey); income on financial instruments (including interest, dividends, capital gains, etc.); taxes, penalties and fines, gifts or grants; transportation of freight or passengers; and travel-related services provided to individual travelers (including hotel accommodation and restaurant meals). See the General Instructions for a definition of services and a more complete discussion of the coverage of this survey.

Part 2 — DETERMINATION OF REPORTING STATUS — Continued

7. Enter the 4-digit code that best describes the major activity of the U.S. reporter from the

Summary of Industry Classifications found on pages 28 and 29 of the General Instructions.

11018

1

8. What is the primary Employer Identification Number used by the U.S. reporter to file U.S.

income or payroll taxes?

11019

1

__

9. Will you be reporting ALL of your transactions on Schedules A through F either on a mandatory or

voluntary basis?

11020 1

1 [ ] Yes – Skip question 10 and continue to schedules.

2 [ ] No, the U.S. reporter will not be voluntarily reporting some transactions below the

reporting threshold on Schedules A- C – Continue to question 10.

10. If you had transactions below the reporting thresholds, and you choose not to report these

transactions by the type of transaction on the Schedules A-C voluntarily, provide an estimate of

the total amount of your receipts and/or payments below.

11021

Report in thousands of U.S. dollars
1 Receipts $	2 Payments $

If you are not reporting mandatory or voluntary data on a schedule then STOP HERE and please return this form according to the “How to file” instructions on page 1.

Schedule A — U.S. REPORTER’S RECEIPTS (FROM FOREIGN PERSONS) FOR SELECTED SERVICES AND INTELLECTUAL PROPERTY

If receipts from (sales to) foreign persons for a particular type of service covered by Schedule A exceeded $2,000,000, then you are required to

report transactions by country for that type of transaction on Schedule A. The all-countries total should be reported on line 33 with the country detail

reported on lines 1 through 32. If you need additional pages to report the country detail, please use the overflow sheets or make additional copies of

this schedule.

If receipts from (sales to) foreign persons for a particular type of service were $2,000,000 or less, then you are requested to report transactions by

country for that type of transaction on Schedule A. The all-countries total may be reported on line 33 with the country detail reported on lines 1

through 32, or you may report only the all countries total on line 34.

Enter the transaction code associated with the type of transaction, instead of the complete title of the transaction, in the column heading on Schedule

A. See V. of the General Instructions for complete descriptions of the transactions covered. If you are reporting transactions for more than two types of

services, please use the overflow sheets or make additional copies of this schedule.

Transactions for a type of service are reportable based on your relationship with the purchaser. For example, if you provided advertising services to a

foreign affiliate and to an unaffiliated foreign person, then you would enter "10" for advertising services under the heading "Transaction code" and

enter the appropriate dollar amounts in the columns under "Foreign affiliates" and "Unaffiliated foreign persons." Report in thousands of U.S. dollars.

If you report data for any of the transaction codes 1-8, then also complete Schedule E – Additional Reporting of Transactions (with Foreign Persons)

in Intellectual Property. If you report data for transaction code 22, then also complete Schedule F - Additional Reporting of Transactions (with Foreign

Persons) in Merchanting.

If you report data for transaction code 36, other selected services, then specify the major type of service on line 35.

Note that sales of transaction code 13, construction services; transaction code 16, engineering, architectural and surveying services; and transaction

code 23, mining services should be reported on Schedule C.

Trans- action code	Types of transactions
	Receipts for intellectual property
1	Rights related to industrial processes and products
2	Rights related to books, music, etc.
3	Rights related to trademarks
4	Rights related to performances and events pre-recorded on motion picture film and TV tape (Include digital recordings)
5	Rights related to broadcast and recording of live events and performances
6	Rights related to general use software
7	Business format franchising fees
8	Other intellectual property
	Receipts for selected services
9	Accounting, auditing, and bookkeeping services
10	Advertising services
11	Auxiliary insurance services
12	Computer and data processing services
14	Data base and other information services
15	Educational and training services
18	Industrial engineering services
19	Industrial-type maintenance, installation, alteration, and training services
20	Legal services
21	Management, consulting, and public relations services (includes expenses allocated by a U.S. parent to its foreign affiliates)
22	Merchanting
24	Operational leasing services
25	Trade-related services, other than merchanting services
26	Performing arts, sports, and other live performances, presentations, and events
29	Research and development services
30	Telecommunications services
31	Agricultural services
33	Disbursements to fund production costs of motion pictures
34	Disbursements to fund news-gathering costs and production costs of program material other than news
35	Waste treatment and depollution services
36	Other selected services *

SCHEDULE A — U.S. Reporter’s Receipts (from Foreign Persons) for Selected Services and Intellectual Property

Mandatory Reporting for Each Type of Transaction Exceeding $2 Million

RECEIPTS FROM

BEA USE

ONLY

________

(1) (2)

REPORT IN THOUSANDS OF U.S. DOLLARS

Transaction code ________

Transaction code ________

Foreign affiliates (3)

Foreign parent(s) and foreign affiliates of foreign parent(s) (4)

Unaffiliated foreign persons (5)

Foreign affiliates (6)

Foreign parent(s) and foreign affiliates of foreign parent(s) (7)

Unaffiliated foreign persons (8)

BEA USE ONLY

Mandatory Data

1. Australia

601

2. Belgium

302

3. Brazil

202

4. Canada

100

5. China

650

6. France

307

7. Germany

308

8. Hong Kong

611

9. India

612

10. Israel

504

11. Italy

314

12. Japan

614

13. Luxembourg

316

14. Mexico

213

15. Netherlands

319

16. Philippines

623

17. Saudi Arabia

511

18. South Korea

626

19. Spain

323

20. Sweden

324

21. Switzerland

325

22. Taiwan

628

23. United Kingdom

327

24. Venezuela

219

Other – Specify country

25.

26.

27.

28.

29.

30.

31.

32.

33. All countries, total

34. Voluntary data – Complete lines 1-33 or if total receipts for an individual type of transaction are $2 million or less then complete line 34.

35. If you reported data under transaction code 36, other selected services, specify the major type of service :

36. If you reported data on a mandatory basis in Schedule A under transaction code 12, computer and data

processing services, enter the approximate amount of the total for all countries combined that was for

transactions in each of the following types of computer and data processing services. (Estimates may be based

upon the judgment of knowledgeable persons, without conducting a detailed records search.)

a. Data entry, processing, and tabulation

Report in thousands of U.S. dollars

b. Computer systems analysis, design, engineering and custom programming

c. Other computer services

Schedule B — U.S. REPORTER’S PAYMENTS (TO FOREIGN PERSONS) FOR SELECTED SERVICES

If payments to (purchases from) foreign persons for a particular type of service exceeded $1,000,000, then you are required to report transactions

by country for that type of transaction on Schedule B. The all-countries total should be reported on line 33 with the country detail reported on lines 1

through 32. If you need additional pages to report the country detail, please use the overflow sheets or make additional copies of this schedule.

If payments to (purchases from) foreign persons for a particular type of service were $1,000,000 or less, then you are requested to report

transactions by country for that type of transaction on Schedule B. The all-countries total may be reported on line 33 with the country detail reported

on lines 1 through 32, or you may report only the all countries total on line 34.

Enter the transaction code associated with the type of transaction, instead of the complete title of the transaction, in the column heading on

Schedule B. See V. of the General Instructions for complete descriptions of the transactions covered. If you are reporting transactions for more than

two types of services, please use the overflow sheets or make additional copies of this schedule. Report in thousands of U.S. dollars.

Transactions for a type of service are reportable based on your relationship with the seller. For example, if you purchased advertising services from a

foreign affiliate and from an unaffiliated foreign person, then you would enter "10" for advertising services under the heading "Transaction code" and

enter the appropriate dollar amounts in the columns under "Foreign affiliates" and "Unaffiliated foreign persons."

If you report data for any of the transaction codes 1-8, then also complete Schedule E – Additional Reporting of Transactions (with Foreign Persons) in

Intellectual Property.

If you report data for transaction code 36, other selected services, then specify the major type of service on line 35.

Trans- action code	Types of transactions
	Payments for intellectual property
1	Rights related to industrial processes and products
2	Rights related to books, music, etc.
3	Rights related to trademarks
4	Rights related to performances and events pre-recorded on motion picture film and TV tape (Include digital recordings)
5	Rights related to broadcast and recording of live events and performances
6	Rights related to general use software
7	Business format franchising fees
8	Other intellectual property
	Payments for selected services
9	Accounting, auditing, and bookkeeping services
10	Advertising services
11	Auxiliary insurance services
12	Computer and data processing services
13	Construction Services
14	Data base and other information services
15	Educational and training services
16	Engineering, architectural, and surveying services
17	Financial services
18	Industrial engineering services
19	Industrial-type maintenance, installation, alteration, and training services
20	Legal services
21	Management, consulting, and public relations services (includes expenses allocated by a foreign parent to its U.S. affiliates)
23	Mining services
24	Operational leasing services
25	Trade-related services, other than merchanting services
26	Performing arts, sports, and other live performances, presentations, and events
27	Premiums paid on primary insurance
28	Losses recovered on primary insurance
29	Research and development services
30	Telecommunications services
31	Agricultural services
33	Disbursements to fund production costs of motion pictures
34	Disbursements to fund news-gathering costs and production costs of program material other than news
35	Waste treatment and depollution services
36	Other selected services *

SCHEDULE B — U.S. Reporter’s Payments (to Foreign Persons) for Selected Services and Intellectual Property

Mandatory reporting for each type of transaction exceeding $1 million

PAYMENTS TO

BEA USE

ONLY

________

(1) (2)

REPORT IN THOUSANDS OF U.S. DOLLARS

Transaction code ________

Transaction code ________

Foreign affiliates (3)

Foreign parent(s) and foreign affiliates of foreign parent(s) (4)

Unaffiliated foreign persons (5)

Foreign affiliates (6)

Foreign parent(s) and foreign affiliates of foreign parent(s) (7)

Unaffiliated foreign persons (8)

BEA USE ONLY

Mandatory Data

1. Australia

601

2. Belgium

302

3. Brazil

202

4. Canada

100

5. China

650

6. France

307

7. Germany

308

8. Hong Kong

611

9. India

612

10. Israel

504

11. Italy

314

12. Japan

614

13. Luxembourg

316

14. Mexico

213

15. Netherlands

319

16. Philippines

623

17. Saudi Arabia

511

18. South Korea

626

19. Spain

323

20. Sweden

324

21. Switzerland

325

22. Taiwan

628

23. United Kingdom

327

24. Venezuela

219

Other – Specify country

25.

26.

27.

28.

29.

30.

31.

32.

33. All countries, total

34. Voluntary Data – Complete lines 1-33 or if total payments for an individual type of transaction are $1 million or less then complete line 34.

35. If you reported data under transaction code 36, other selected services, specify the major type of service :

36. If you reported data on a mandatory basis in Schedule B under transaction code 12, computer and data

processing services, enter the approximate amount of the total for all countries combined that was for

transactions in each of the following types of computer and data processing services. (Estimates may be based

upon the judgment of knowledgeable persons, without conducting a detailed records search.)

a. Data entry, processing, and tabulation

Report in thousands of U.S. dollars

b. Computer systems analysis, design, engineering and custom programming

c. Other computer services

Schedule C — SALES OF CONSTRUCTION SERVICES; ENGINEERING, ARCHITECTURAL, AND SURVEYING SERVICES;

AND MINING SERVICES TO FOREIGN PERSONS

If sales to foreign persons (gross operating revenues) of a particular type of service covered by Schedule C exceeded $2,000,000,

then you are required to report transactions by country for that type of transaction on Schedule C. The all-countries total should be

reported on line 33 with the country detail reported on lines 1 through 32. If you need additional pages to report the country detail,

please use the overflow sheets or make additional copies of this schedule.

If sales to foreign persons (gross operating revenues) of a particular type of service were $2,000,000 or less, then you are

requested to report transactions by country for that type of transaction on Schedule C. The all-countries total may be reported on

line 33 with the country detail reported on lines 1 through 32, or you may report the all countries total only on line 34.

Enter the transaction code associated with the type of transaction, instead of the complete title of the transaction, in the column

heading on Schedule C. See V. of the General Instructions for complete descriptions of the transactions covered. If you are reporting

transactions for more than one type of service, please use the overflow sheets or make additional copies of this schedule.

Transactions for a type of service are reportable based on your relationship with the purchaser. For example, if you provided

construction services to a foreign affiliate and to an unaffiliated foreign person, then you would enter "13" for construction services

under the heading "Transaction code" and enter the dollar amounts in the gross operating revenues, goods exports, and/or foreign

expenses or disbursements in the columns under "Foreign affiliates" and "Unaffiliated foreign persons." Report in thousands of U.S.

dollars.

Gross operating revenues – Report revenues (sales) as recorded on your books for the value of services provided and/or

completed during the reporting period (not when actual payment is received).

Merchandise exports – 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 – 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.)

Trans-action code	Types of Transactions
13	Construction Services
16	Engineering, architectural, and surveying services
23	Mining services

SCHEDULE C — U.S. Reporter’s Sales of Construction Services; Engineering, Architectural, and Surveying Services; and

Mining Services to Foreign Persons (Only transactions codes 13, 16, 23 are to be reported on this

schedule. Do not combine transactions types.)

Mandatory reporting for each type of transaction exceeding $2 million

SALES TO

BEA USE

ONLY

________

(1) (2)

REPORT IN THOUSANDS OF U.S. DOLLARS

Transaction code

________

Foreign affiliates

Foreign parents(s) & foreign affiliates of foreign parent(s)

Unaffiliated foreign persons

Gross operating revenue (sales)

(3)

Goods exports

(4)

Foreign expenses or dis-burse-ments

(5)

Gross operating revenue (sales)

(6)

Goods exports

(7)

Foreign expenses or dis-burse-ments

(8)

Gross operating revenue (sales)

(9)

Goods exports

(10)

Foreign expenses or dis-burse-ments

(11)

BEA USE ONLY
Mandatory Data 1. Australia	601
2. Belgium	302
3. Brazil	202
4. Canada	100
5. China	650
6. France	307
7. Germany	308
8. Hong Kong	611
9. India	612
10. Israel	504
11. Italy	314
12. Japan	614
13. Luxembourg	316
14. Mexico	213
15. Netherlands	319
16. Philippines	623
17. Saudi Arabia	511
18. South Korea	626
19. Spain	323
20. Sweden	324
21. Switzerland	325
22. Taiwan	628
23. United Kingdom	327
24. Venezuela	219
Other – Specify country 25.
26.
27.
28.
29.
30.
31.
32.
33. All countries, total
34. Voluntary Data – Complete lines 1-33 or if total sales of an individual type of transaction are $2 million or less then complete line 34.

Schedule D — TRANSACTIONS (WITH FOREIGN PERSONS) ASSOCIATED WITH CONTRACT MANUFACTURING SERVICES

(Report all amounts in thousands of U.S. dollars)

Contract manufacturing services are manufacturing services on materials and components owned by others and covers processing,

assembly, labeling, packing, and so forth undertaken by businesses that do not own the goods concerned. The manufacturing is

undertaken by a business that does not own the goods and that is paid a fee by the owner of the goods. The ownership of the goods

does not change. Examples of processes that are undertaken under arrangements for manufacturing services include oil refining,

liquefaction of natural gas, assembly of clothing, electronics and other goods, and labeling and packing (excluding those incidental to

transport).

Section 1 – Receipts for Contract Manufacturing Services

1. Did you perform contract manufacturing services for foreign persons in fiscal year 2011?

1 [ ] Yes – Go to question 2.

2 [ ]  Continue to Schedule D Section 2.

2. (Voluntary) Are you able to report the fee you received for performing contract manufacturing services? NOTE: This fee may include the cost of the materials you purchased to perform this service.

1 [ ] Yes – Enter the amount received from foreign persons for contract manufacturing services you performed on

goods owned by foreign persons and go to questions 3 and 4.

2 [ ] Continue to Schedule D Section 2.

Thousands of U.S. dollars

$

3. The receipts for manufacturing services in question 3 were (check the appropriate box):

1 [ ] Based on accounting records.

2 [ ] Estimated by persons knowledgeable regarding these transactions.

4. Destination of goods produced after you performed contract manufacturing (check the appropriate box):

1 [ ] Goods remain in the United States

2 [ ] Goods are exported from the United States

3 [ ] A portion of the goods remain in the United States and a portion are exported from the United States

4 [ ] Destination is unknown

Section 2 – Payments for Contract Manufacturing Services

5. Did you purchase contract manufacturing services from foreign persons in fiscal year 2011?

1 [ ] Yes – Go to question 6.

2 [ ] Schedule D is complete.

6. (Voluntary) Are you able to report the fee you paid for contract manufacturing services?

1 [ ] Yes – Enter the amount you paid foreign persons for contract manufacturing services and go to questions

7 and 8.

2 [ ]  Schedule D is complete.

Thousands of U.S. Dollars

$

7. The payments for manufacturing services in question 6 were (check the appropriate box):

1 [ ] Based on accounting records.

2 [ ] Estimated by persons knowledgeable regarding these transactions.

8. Destination of goods produced after you purchased contract manufacturing (check the appropriate box):

1 [ ] Goods do not enter United States

2 [ ] Goods are imported into the United States

3 [ ] A portion of the goods remain abroad and a portion are imported into the United States

4 [ ] Destination is unknown

Schedule E – ADDITIONAL REPORTING OF TRANSACTIONS (WITH FOREIGN PERSONS) IN INTELLECTUAL PROPERTY

Section 1 – Receipts from Intellectual Property

1. Did you report receipts from intellectual property transactions (transaction codes 1-8) on Schedule A?

1 [ ] Yes – Go to question 2.

2 [ ] No – Go to Section 2.

2. Are you able to distribute the total receipts from intellectual property transactions you reported on Schedule A by the following three

categories? Note: The second category below does not apply to transaction codes 1, 3 or 7.

• Receipts for the right to use

• Receipts for the right to reproduce and/or redistribute

• Receipts for the outright sale

1 [ ] Yes – Go to question 3.

2 [ ] No – Go to Section 2.

3. (Voluntary) Distribute the total receipts from intellectual property transactions you reported on Schedule A by the three categories below. (Report in thousands of U.S. dollars)

Trans- action Code	Right to use	Right to reproduce and/or distribute	Outright sale
1 Industrial processes and products
2 Books, music, etc.
3 Trademarks
4 Pre-recorded performances
5 Broadcast/recording of live events
6 General use computer software
7 Franchise fees
8 Other intellectual property

4. If the distribution of total receipts by category was provided in Question 3 then check the appropriate box:

1 [ ] Based on accounting records.

2 [ ] Estimated by persons knowledgeable regarding these transactions.

Section 2 – Payments for Intellectual Property

5. Did you report payments from intellectual property transactions (transaction codes 1-8) on Schedule B?

1 [ ] Yes – Go to question 6.

2 [ ] No – Schedule E is complete.

6. Are you able to distribute the total payments from intellectual property transactions you reported on Schedule B by the following three

categories? Note: The second category below does not apply to transaction codes 1, 3 or 7.

• Payments for the right to use

• Payments for the right to reproduce and/or redistribute

• Payments for the outright sale

1 [ ] Yes – Go to question 7.

2 [ ] No – Schedule E is complete.

7. (Voluntary) Distribute the total payments from intellectual property transactions you reported on Schedule B by the three categories

below. (Report in thousands of U.S. dollars)

Trans- action Code	Right to use	Right to reproduce and/or distribute	Outright purchase
1 Industrial processes and products
2 Books, music, etc.
3 Trademarks
4 Pre-recorded performances
5 Broadcast/recording of live events
6 General use computer software
7 Franchise fees
8 Other intellectual property

8. The distribution of total payments by category in Question 7 was (check the appropriate box):

1 [ ] Based on accounting records.

2 [ ] Estimated by persons knowledgeable regarding these transactions.

Schedule F – ADDITIONAL REPORTING OF TRANSACTIONS (WITH FOREIGN PERSONS) IN MERCHANTING

1. Are you able to report the value of sales and purchases of the goods sold under the merchanting

transactions you reported on Schedule A (Note: 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.)

1 [ ] Yes – Go to question 2.

2 [ ] No – Schedule F is complete.

2. (Voluntary) Enter the value of sales and purchases of the goods sold under the merchanting

transactions you reported on Schedule A.

Thousands of U.S. dollars

Sales:

Purchases:

3. The sales and purchases recorded in Question 2 were (check the appropriate box):

1 [ ] Based on accounting records.

2 [ ] Estimated by persons knowledgeable regarding these transactions.

GENERAL INSTRUCTIONS

Public reporting burden for this BE-120 report is estimated to average

12 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 Chief, Balance of Payments Division (BE-58), U.S.

Department of Commerce, Bureau of Economic Analysis, Washington, DC 20230; and to the Office of Management and Budget, Paperwork Reduction Project 0608-0058, Washington, DC 20503.

Purpose – The Benchmark Survey of Transactions in Selected Services

and Intellectual Property with Foreign Persons – 2011 is conducted by

the Department of Commerce to obtain data on the size and economic

significance of these transactions. The information collected will be used to help develop U.S. international economic policy, and analyze the impact of that policy and the policies of foreign countries on international trade in services and intellectual property. The data will also be used in compiling the U.S. international transactions and national income and product accounts.

Authority – This survey is being conducted under the authority of

the International Investment and Trade in Services Survey Act (P.L.

94-472, 90 Stat. 2059, 22 U.S.C. 3101-3108, as amended – hereinafter

"the Act"), and the filing of reports is mandatory under Section 5(b)(2)

of the Act (22 U.S.C. 3104). Regulations for the survey may be found

in 15 CFR Part 801.

Penalties – Whoever fails to report may be subject to a civil penalty

of not less that $2,500, and not more than $25,000, 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 that $10,000 and, if an individual, may be imprisoned

for not more than one year, or both. Any officer, director, employee,

or agent of any corporation who knowingly participates in such

violations, upon conviction, may be punished by a like fine,

imprisonment, or both. (See 22 U.S.C. 3105.) Notwithstanding the

above, a U.S. person is not subject to any penalty for failure to

report if a valid Office of Management and Budget (OMB) control

number is not displayed on the form; such a number (0608-0058) is

displayed at the top of the first page of this form.

Confidentiality – The Act provides that your report to this Bureau is

CONFIDENTIAL and may be used only for analytical or statistical

purposes. Without your prior written permission, the information filed

in your report CANNOT be presented in a manner that allows it to be

individually identified. Your report CANNOT be used for purposes of

taxation, investigation, or regulation. Copies retained in your files are

immune from legal process.

NOTES —

1. A single original copy of this report must be filed with the

Bureau of Economic Analysis (BEA); please use the copy with your address information printed on it if such a copy has been provided.

2. Currency amounts should be reported in U.S. dollars rounded

to thousands (omitting 000). EXAMPLE – If the amount is

$1,000,000, report as $1,000. Amounts less than $500.00 round

to "0" and should, therefore, be omitted.

I. WHO IS TO REPORT AND GENERAL COVERAGE

A. Who is to report and transactions to be reported

1. Mandatory reporting – A BE-120 report is required from

each U.S. person (see General Instruction II for definition of

person) that had sales in excess of $2,000,000 or purchases in

excess of $1,000,000 with foreign persons in any of the

services or intellectual property listed in V. of these General

Instructions during the U.S. person’s 2011 fiscal year. The

determination of whether a U.S. person is subject to this

mandatory reporting requirement may be judgmental, that is,

based on the judgment of knowledgeable persons in a

company who can identify reportable transactions on a recall

basis, with a reasonable degree of certainty without

conducting a detailed records search. Reporters who

must report sales pursuant to this mandatory requirement

must complete Table 1 and Schedule A and/or C, of this

form, and reporters who must report purchases pursuant to

this mandatory requirement must complete Table 2 and

Schedule B of this form. The total amounts of transactions

applicable to a particular schedule are to be entered in

the appropriate column(s) on line 33 of the schedule. In addition,

these amounts must be distributed above line 33 to the

country(ies) involved in the transaction(s).

2. Voluntary reporting – If, during the U.S. person’s fiscal year,

the U.S. person’s total sales were $2,000,000 or less or total

purchases were $1,000,000 or less in any of the types of

services or intellectual property listed in V. of these General

Instructions, the U.S. person is requested to provide an

estimate of the total for each type of service or intangible asset

on the appropriate schedule(s). Provision of this information is

voluntary. The estimates may be judgmental, that is, based on

recall, without conducting a detailed records search. Voluntary

data should be entered onto line 34 of Schedule A, and/or C for

sales and Schedule B for purchases for the type of service or

intangible asset transaction that you are reporting. (If

information on the countries of the transactions is available, it

would be helpful if the transactions were reported on lines 1

through 33 on the appropriate schedule; however, disaggregation

by country is not required.) Reporters who elect to file pursuant to

the voluntary reporting option must complete Parts 1 and 2 of

the form.

In addition, some aspects Schedules D, E, and F are to be reported

on a voluntary basis.

3. Exemption – A U.S. person that receives this form from BEA

but is not required to report data on a mandatory basis, and

that has no transactions of the type covered or that elects not

to report some or all data on a voluntary basis, must complete

Parts 1 and 2 and return this form according to the “How to file”

instructions on page 1.

B. BE-120 definition of services – Services are economic activities

whose outputs are other than tangible goods. This term includes,

but is not limited to, banking, other financial services, insurance,

transportation, communications and data processing, retail and

wholesale trade, advertising, accounting, construction, design,

engineering, management consulting, real estate, professional

services, entertainment, education, and health care.

The BE-120 survey’s transactions consist of receipts and payments

for services as commonly defined and understood (examples are

given below) as well as transactions in intellectual property, including

transactions in patents and copyrights, and charges that may be

recorded in business accounting records under a variety of names,

such as allocated expenses, headquarter expenses, or miscellaneous

charges. (However, not all services transactions are covered by the

BE-120 survey – see below for a list of exclusions.) For example,

services transactions include receipts and payments for the following

categories of services:

1. Education, financial, construction, telecommunications, and

other private services, including rents under operating leases.

2. Rights to use, copy, distribute, or acquire or sell intellectual property

such as patents, trademarks, copyrights, formulae, etc.

3. Charges that companies assess against their foreign units for

overhead, management services, R&D, advertising, and other

support activities.

Types of transactions excluded from coverage of this survey:

1. Purchases or sales of goods. Trade in goods involves

products that have a physical form, and includes purchases

or sales of electricity.

2. Purchases or sales of financial instruments, including

stocks, bonds, financial derivatives, loans, mutual fund

shares, and negotiable CDs. (However, securities brokerage

is a service.) Also excludes receipts of premiums (and related

losses or benefits) on insurance policy and annuities.

3. Income on financial instruments (interest, dividends,

capital gain distributions, etc).

4. Compensation paid to, or received by, employees.

5. Taxes, penalties and fines, gifts or grants (sometimes

called "unilateral transfers").

6. Goodwill.

For additional clarifications of reporting requirements, please continue reading the BE-120 survey instructions, or call (202) 606-5588.

C. BE-120 definition of receipts and payments

It should be noted that an item other than receipts or payments may

be used as the measure of a given service for purposes of

determining whether the threshold for mandatory reporting of the

service is exceeded. Note that in several cases – advertising;

telecommunications; performing arts, etc.; merchanting; miscellaneous

disbursements (some of which are included in transaction code 36 and

some of which are included in transaction codes 33 and 34 in V. of

these General Instructions) – measures other than, or in addition

to, sales or purchases of services should be used. See V. of these

General Instructions for an explanation of what measure should

be applied in determining whether you are subject to the BE-120

survey’s mandatory reporting requirements for a given service.

D. Clarification of coverage and special situations

1. Reporting period – The reporting period is the U.S. reporter’s

2011 fiscal year (see definition II.O. below).

2. Date of recording transactions – Transactions are to be

reported on an accrual basis. However, telecommunications

services are to be reported on a settlement basis.

3. Withholding taxes – Data should be reported gross of U.S.

and foreign withholding taxes.

4. Services covered regardless of where performed –

Services sold to, or purchased from, foreign persons should be

reported by country of transactor regardless of whether the services

were performed in the United States or abroad.

5. Services or intellectual property bundled with goods or

with other services and not separately valued – When a

sale or purchase consists of 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 the

largest share 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. Partnerships – A partnership is a business enterprise and

must report if it has transactions covered by this survey. The

report must be for, and the data and information must cover,

the partnership as a whole, not just the activities of an

individual partner.

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

Report information on services that are provided abroad for

U.S. Government nonmilitary agencies, such as the Agency

for International Development and the United States

Information Agency, or that are part of an aid or technical

cooperation program of the Government with foreign

persons

9. Projects with U.S. Government military agencies – Report

foreign expenditures associated with the services provided to

the U.S. Department of Defense on the BE-120. Do not report

services provided abroad for the U.S. Department of Defense or any

of its agencies, such as the Army Corps of Engineers. 

10. 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.

11. Internet transactions – Reporting requirements are

determined by who the transactions are with and not by

where the services are performed or the location of the buyer

and seller at the time of the transaction. Thus, reportable

transactions include those conducted over the Internet or

other networks.

12. 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.

E. Consolidation

If the U.S. Reporter is a corporation, please complete Form BE-120

to cover reportable transactions for the fully consolidated U.S.

domestic enterprise consisting of (i) the U.S. corporation whose

voting securities are not owned more than 50 percent by another

U.S. corporation, and, proceeding down each ownership chain

from that U.S. corporation, (ii) any U.S. corporation whose voting

securities are more than 50-percent owned by the U.S. corporation

above it.

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.

II. DEFINITIONS

A. U.S. reporter is the U.S. person filing a report in this survey

(see I.E. for further clarification).

B. United States, when used in a geographic sense, means the

several States, the District of Columbia, the Commonwealth of

Puerto Rico, and all territories and possessions of the United

States.

C. 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.

D. Person means any individual, branch, partnership, associated

group, association, estate, trust, corporation, or other

organization (whether or not organized under the laws of any

State), and any government (including a foreign government,

the United States Government, a State or local government,

and any agency, corporation, financial institution, or other

entity or instrumentality thereof, including a government

sponsored agency).

1. United States person means any person resident in

the United States or subject to the jurisdiction of the

United States.

2. Foreign person means any person resident outside the

United States or subject to the jurisdiction of a country

other than the United States.

E. 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 D above.)

F. 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.

G. 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.

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. Affiliated foreign group means (i) the foreign parent, (ii) any

foreign person, proceeding up the foreign parent’s ownership

chain, which owns more than 50 percent of the person below it

up to and including that person which is not owned more than 50

percent by another foreign person, and (iii) any foreign person,

proceeding down the ownership chain(s) of each of these

members, which is owned more than 50 percent by the person

above it.

I. Affiliate means a business enterprise located in one country that

is directly or indirectly owned or controlled by a person of another

country to the extent of 10 percent or more of its voting stock for

an incorporated business or an equivalent interest for an

unincorporated business, including a branch.

1. Foreign affiliate means an affiliate located outside the

United States in which a U.S. person has direct investment.

2. U.S. affiliate means an affiliate located in the United States

in which a foreign person has direct investment.

3. Foreign affiliate of a foreign parent means with reference

to a given U.S. affiliate, any member of the affiliated foreign

group owning the U.S. affiliate that is not a foreign parent of

the U.S. affiliate.

J. Affiliated foreign person means, with respect to a given U.S.

person, (i) a foreign affiliate of which the U.S. person is a U.S.

parent, or (ii) the foreign parent or other member of the affiliated

foreign group of which the U.S. person is a U.S. affiliate.

K. 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 J above.

L. Fiscal year is the U.S. reporter’s financial reporting year that has

an ending date in calendar year 2011.

M. Country means, for purposes of this survey, the country of location

of the foreign person with whom a transaction has occurred.

III. GUIDELINES FOR CATEGORIZING ACTIVITIES

A. Distinguishing between unaffiliated and affiliated

Transactions

This survey covers U.S. persons’ direct transactions, both sales

and purchases, with affiliated and unaffiliated foreign persons.

Examples of affiliated transactions are:

1. A transaction between a U.S. person (U.S. parent) and its

foreign affiliate.

2. A transaction between a U.S. person (U.S. affiliate) and its

foreign parent(s) or member(s) of the affiliated foreign group(s).

Examples of unaffiliated transactions are:

1. A transaction between a U.S. person and an unaffiliated

foreign person.

2. A transaction between one U.S. person and another U.S.

person’s foreign affiliate. Such a transaction is reportable by

the first U.S. person.

Examples of transactions that are not reportable are:

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

another U.S. person.

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

another foreign person.

B. Foreign activities of a U.S. person that do not constitute a

foreign affiliate

Although the definitions of direct investment and foreign affiliate

in II. above, together with the discussion in III.A. above, is usually

sufficient to determine whether a given foreign activity is or

is not a foreign affiliate, in a number of cases the determination

may be difficult. Several factors to be considered are given

below. If you still cannot determine if the activity or operation is

an affiliate, call (202) 606-5588 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."

An unincorporated foreign activity or operation generally would

not be considered a foreign affiliate if it: (i) conducts business

abroad only for the U.S. person’s account and not for its own

account (e.g., sales promotion or public relations type of

activities); (ii) has no separate financial statements; (iii) receives

funds to cover its expenses only from the U.S. person; (iv) is not

subject to foreign income taxes; and (v) has limited physical

assets, or employees, permanently located abroad. Transactions

with this type of entity should be reported under "Unaffiliated

foreign persons."

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

U.S. affiliate

Criteria for determining which U.S. activities do or do not

constitute a U.S. affiliate of a foreign person are parallel to those

in III.B. above.

D. Determining who must report a transaction when an

intermediary is involved

At times, transactions between a U.S. person and a foreign

person may be arranged by, billed through, or otherwise

facilitated by, an intermediary. The intermediary may be U.S. or

foreign, and may be affiliated or unaffiliated with the U.S., or the

foreign, person.

A determination of whom a sale is to, or who a purchase is from, shall

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 reporting of a purchase would be determined in a similar

manner.

IV. REPORTING PROCEDURES

A. Due date – A completed BE-120 report, consisting of Parts 1

and 2 and, as appropriate, the applicable schedule(s) is due

May 15, 2012.

B. Fiscal year reporting period – This report covers a year,

which is your most recent year that ended on or before

December 31, 2011. If your most recent fiscal year ended

after December 31, 2011, please call for assistance.

C. For assistance or additional copies of the forms – Phone

(202) 606–5588 between 8:30 a.m. and 5:00 p.m., eastern time. A

copy of the form may be downloaded from

www.bea.gov/bea/surveys/iussurv.htm. To receive a copy of

frequently asked questions (FAQ’s) send an E-mail to

BE120faq@bea.gov or go to www.bea.gov to view the BE-120

FAQ’s. To obtain an electronic spreadsheet template of the BE-120,

then send an email mail to be120@bea.gov

D. Extension – Requests for an extension of the reporting deadline

will not normally be granted. However, in a hardship case, a

request for an extension will be considered if it is received

at least 15 days before the due date. Requests for extensions should

sent via E-mail to BE120extension@bea.gov. BEA will provide a

response to your request.

E. Original and file copies – A single original copy of the form

must be filed with BEA. Please use the copy with the address

label if such a labeled copy has been provided. In addition,

each U.S. reporter must retain a copy of its form for three years

to facilitate resolution of problems.

F. Where to send the report – Send reports filed by mail

through the U.S. Postal Service to:

U.S. Department of Commerce

Bureau of Economic Analysis

BE-50(SSB)

Washington, DC 20230

Direct reports filed by private delivery service to:

U.S. Department of Commerce

Bureau of Economic Analysis, BE-50(SSB)

Shipping & Receiving Section M-100

1441 L Street, N.W.

Washington, DC 20005

Fax the report to: (202) 606-5318.

Reports may be filed electronically at www.bea.gov/efile.

G. Estimates – If actual figures are not available, report estimates

and label them as such.

V. SERVICES COVERED

A. Transactions in Intellectual Property

Report receipts on Schedule A and payments on Schedule B.

If you report transactions related to intellectual property on

Schedule A or Schedule B then you are required to complete

Schedule E of the survey.

1. Rights related to industrial processes and products –

Include license fees, royalties, and other fees received or paid for

the, sale or purchase, right to use, or right to reproduce or distribute

intellectual property, including patents, trade secrets, and other

proprietary rights, that are used in connection with, or related to, the

production of goods. (For example, include "maintenance" fees paid to

foreign governments for the continuation of patent rights.) If the charge

for the process, design, etc., is subsumed in a contract for technical or

professional services, the receipt or payment generally should be

reported under the proper transaction number for that type of service.

2. Rights related to books, music, etc. –

Include royalties and other fees received or paid for the rights to

perform, broadcast, reproduce, and sell as books (include books and

magazines downloaded from the Internet), CD’s, digital

music, etc., or otherwise use copyrighted material and other

intellectual property. Exclude fees for the right to display, reproduce,

or distribute pre-recorded television tape or motion picture

film; such charges should be reported under transaction code 4.

3. Rights related to trademarks – Include receipts and payments

for the rights to sell products under a particular trademark, brand

name, or signature. Include the initial fee and annual fees for the

domain name registration for the Internet and the receipt and

payment from the sale of a previously registered name. Include

fees for sponsorship of other events if the fee is for the right to

use the logo or trademark of the payee.

A sponsor of an international sporting event, such as the Olympics,

should include payments of sponsorship fees if the right to use a

trademark, such as the Olympic logo, in advertising, or to place

such a trademark on merchandise is conveyed. Fees paid for the

display of the payer’s logo or trademark are reported under

transaction code 10 as advertising payments. Exclude fees received

or paid under a business format franchise (which are reportable

under transaction code 7).

4. Rights related to performances and events pre-recorded on

motion picture film and TV tape (include digital recordings)–

Include royalties, license fees, and other funds received or

paid, including those from outright sales and purchases, for the rights

to display, reproduce, or distribute material pre-recorded on motion

picture film or television tape (include digital recordings and video

streaming). Include payments and receipts for all uses, including

theatrical, cable, broadcast television, and non-theatrical. Production

costs associated with pre-recorded content should be reported under

transaction code 33 or 34.

5. Rights related to broadcasting and recording of live

performances and events – Include receipts and payments for

rights to record and/or broadcast "live" artistic performances,

sports events, and other live performances or events. Payments

(or receipts) for the acquisition (or sale) of rights to broadcast a

major live performance or event, such as the Olympics, often

extend over several years prior to the event. The cumulative

amount of payments over all the years is to be reported on this

form as an acquisition or sale of broadcast rights only in a single

year in which the event is actually held. The prior-year payments

are considered to be deposits with the organization (such as the

International Olympic Committee) selling the broadcast rights, and

should be reported on the Department of Treasury’s TIC C-form.

Inquiries about the TIC C-form survey should be directed to the

Federal Reserve Bank of New York (as contractor for the Treasury

Department) at (212) 720-2542. Production costs associated with

broadcasting live events should be reported under transaction

code 34.

6. Rights to general use computer software – Include receipts

and payments for rights to distribute general use software, and

rights to reproduce or use general use computer software that

was made from a master copy. This item includes licensing fees for

reproducing copies of general use software for local area network

computer systems.

The item excludes the value of prepackaged general use software not

intended for use on a server in a LAN environment that was physically

shipped to or from the United States and non-customized

(prepackaged) computer software on physical media for perpetual use

shipped to or from the United States and reported on the import or

export declaration filed with the U.S. Customs and Border Protection.

In addition, exclude fees for custom software and programming

services, which are reportable under transaction code 12. Fees

received or paid for the development of general use software should

be reported under transaction code 29. Software downloaded or

otherwise electronically delivered should be reported under

transaction code 12.

7. Business format franchising fees – Fees received and paid

by the U.S. reporter under business format franchising agreements

with foreign persons.

Business format franchising is characterized by an ongoing

business relationship between franchisor and franchisee that

includes not only the product, service, and trademark, but the

entire business format itself. This may include a marketing strategy

and plan, operating manuals and standards, quality control, and

continuing two-way communications. Exclude receipts and

payments for the use of trademarks (reportable under transaction

code 3), except where such trademarks are part of a business

format franchise, even if the fees are nominally considered to be

"franchising" fees.

Receipts and payments should be reported net of advertising

allowances and other deductions retained by franchisees from

gross franchise fees. Include receipts and payments for one-time

"up front" charges to new franchisees as well as ongoing fees

based upon sales or other measures.

In Schedule A, U.S. franchisors should report receipts from

both foreign outlets and foreign master licensees. In the case

of fees received from a foreign master licensee, report only the

net fees received from foreign outlets. Include receipts from

"company-owned" outlets abroad. Include receipts from jointly

owned outlets.

In Schedule B, U.S. outlets and master licensees should report

payments made directly to foreign franchisors. U.S. outlets

should not report payments to U.S. master licensees, as these

are domestic (U.S.-to-U.S.) transactions. Payments by a

"company-owned" U.S. outlet to a foreign owner should be

reported.

8. Other intellectual property – Include receipts and payments

involving intellectual property not classified in one of the preceding

categories. Include receipts or payments by communications

carriers to secure capacity by indefeasible right of user (IRU’s).

For entries in this column, please specify on line 35 of the

appropriate schedule the type of intangible right involved. Goodwill is

not an intangible asset or service and should be excluded from the

survey.

B. Transactions in Selected Services

Report receipts on Schedule A (except transaction codes 13, 16, 23,

and 32) and payments on Schedule B (except transaction code 32).

Report receipts for transaction codes 13, 16, and 23 on Schedule C.

Report sales and purchases of contract manufacturing services on

Schedule D.

9. Accounting, auditing, and bookkeeping services –

Excludes data processing and tabulation services.

10. Advertising services – Preparation of advertising and placement

      of such advertising in media, including marketing expenses and

      charges for media space and time. Include advertising banners

      on web pages. 

      Exclude charges for services other than advertising, such as public

      relations services or market research not directly associated with an

      advertising campaign. Such services should be reported under

transaction code 21.

    

      Under receipts for advertising services, U.S. media companies

      (e.g., broadcasters, publishers, etc.) should report only direct sales

      of advertising services to foreign persons; they should not report

      advertising arranged by U.S. advertising agencies, including

      U.S. affiliates of foreign advertising agencies.

   

      Under payments of advertising services, U.S. 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.

      Include the value of reciprocal exchanges; i.e., transactions

      involving barter. On Schedule A, value your receipts from the foreign

      participant in the reciprocal exchange at market rates, not at the

      actual cost of performing the services. On Schedule B, value your

      payments from the foreign participant at the same amount as the

      sales reported on Schedule A.

11. Auxiliary insurance services – Agent’s commissions,

insurance brokering and agency services, insurance consulting

services, evaluation and adjustment services, actuarial services,

salvage administration services, and regulatory and monitoring

services on indemnities and recovery services. Non-insurance

companies report these transactions on the BE-120. Insurance

companies report these transactions on the BE-45, Quarterly

Survey of Insurance Transactions by U.S. Insurance Companies

with Foreign Persons.

12. Computer and data processing services – Customized

software (however delivered) and related licenses to use; the

development, production, supply, and documentation of customized

software, including operating systems, made to order for specific

users; noncustomized (mass-produced) software downloaded or

otherwise electronically delivered, whether with a periodic license or

a single payment; licenses to use noncustomized software provided

on a storage device with a periodic license fee; sales or purchases of

originals and ownership rights for software systems and applications;

hardware and software consultancy and implementation services,

including the management of subcontracted computer services;

hardware and software installation, including installation of

mainframes and central computing units; maintenance and repairs of

computers and peripheral equipment; data recovery services;

analysis, design, and programming if systems ready to use (including

web page development and design), and technical consultancy

related to software; systems maintenance and other support

services, including training provided as part of consultancy; data

processing and hosting services (cloud services or “wiki”), such as

data entry, tabulation, and processing on a time-sharing basis; web

page hosting services; and provision of applications, hosting clients’

applications, and computer facilities management. Software includes

general business productivity software, computer game software and

other applications.

This item includes software downloaded on the Internet, fees and

subscriptions for on-line gaming (includes video games), and

licensing agreements and end user fees associated with

downloading applications on to smart phones and PDA’s. Fees for

developing such applications should be reported under transaction

code 29.

Exclude non-customized (prepackaged) computer software on

physical media for perpetual use shipped to or from the United States

and reported on the import or export declaration filed with the U.S.

Customs and Border Protection. Also exclude computer training

courses not designed for a specific user (include in transaction code

15), charges for licenses to reproduce or distribute software (include

in transaction code 6), and leasing of computers with an operator

(include in transaction code 24).

13. Construction services – Creation, renovation, repair or extension of

buildings, land improvements, and engineering construction of roads,

bridges, dams, etc. It also includes related installation and assembly

work. It includes site preparation and general construction as well as

specialized services such as electrical work, painting, plumbing, and

demolition. It includes management of construction projects.

14. Data base and other information services – Business and

economic data base services, including business news, stock

quotation, and financial information services; medical, legal,

technical, demographic, bibliographic, and similar data base

services; general news services, such as those purchased from

a news syndicate; direct non-bulk subscriptions (including

online) to newspapers and periodicals; and other information

services, including reservation systems and credit reporting

and authorization systems. For airline reservation systems,

include booking fees from foreign carriers for the use of your

reservation system, whether accessed directly or by a U.S. or

foreign travel agent. Include downloaded content that is not software

or audio or visual services.

15. Educational and training services – Educational or training

services provided or acquired on a contract or fee basis.

Includes tuition and fees charged when the institutions provide

the educational service through distance learning technologies

using the Internet. Includes training provided via USAID contracts.

Report amounts received from USAID as receipts from unaffiliated

foreign persons, and any foreign expenses associated with such

contracts as payments to foreign persons.

Excludes tuition and fees charged to U.S. and foreign persons by

educational institutions when the students travel to the institution for

study. Also excludes training provided by a manufacturer in

connection with the sale of a good (report under transaction

code 19).

16. Engineering, architectural, and surveying services –

Includes architectural, engineering and land-surveying services.

Includes those engineering services performed in conjunction

with construction and mining services projects. Includes

services purchased in connection with proposed projects (e.g.,

feasibility studies) as well as projects that are actually being

carried out. Industrial engineering services, such as product

design services, should be reported under transaction code 18.

17. Financial services (purchases only) – This service is to be

reported by companies that are not a financial services provider.

the definition of financial services providers used for this survey is

identical in coverage to Sector 52 – Finance and Insurance, and

holding companies from Sector 55 of the North American Industry

Classification System United States, 2007.

Include payment of credit-related fees, fees on securities

transactions, and fees for other financial services.

Credit-related fees include fees for establishing, maintaining, or

arranging credits, letters of credit, bankers acceptances,

mortgages, factoring services, loan guarantees, etc., that are

commonly provided by foreign banking establishments. Include

fees paid directly and fees that are withheld or deducted from

your proceeds by the foreign person. For example, for factoring

services, the fee may be calculated as the difference between the

proceeds you received from the sale of your receivables and the

face amount of the receivables sold; for arranging credits, letters

of credit, etc., it may be calculated as the difference between the

proceeds you received from the loan, letter of credit, etc. (after

the deduction of the fee) and your liability to the foreign lending

establishment. Report credit-related fees in the accounting period

in which they are incurred, whether or not expensed in that

accounting period. Exclude interest on your obligations, because

interest is a payment for the use of the loan proceeds and is not a

fee for the establishment, maintenance, or arrangement of credit.

Fees on securities transactions include commissions and other

fees for securities transactions (including transactions in

derivatives) or futures trading, such as brokerage, underwriting,

private placements, etc. Fees for such services would commonly

be paid to foreign investment banks and securities brokers or

dealers. Include fees that can be calculated from transactions

records or other documentation issued by the investment bank

or security broker or dealer. Omit, rather than attempt to

estimate, these fees if they cannot be calculated from such

documentation. (For example, a dealer’s markup on bond

purchases and sales cannot be directly estimated from

transactions records issued by a securities dealer.)

Fees for other financial services include fees for asset/liability

management, debt renegotiation, and other financial services.

Exclude leasing (operational leasing services are included in

transaction code 24), and real estate management services

(management, consulting, and public relations services are

included in transaction code 21).

18. Industrial engineering services – Engineering services

related to the design of movable products, including product

design services. Excludes engineering and architectural services

that relate to actual or proposed construction services projects

(reportable under transaction code 16). Excludes computer

systems engineering (reportable under transaction code 12).

Includes, however, services performed with the assistance of

computers, such as computer-assisted design work.

19. Industrial-type maintenance, installation, alteration, and

training services – Maintenance services primarily to

machinery and equipment. May also include small maintenance

work on buildings, structures, dams, highways, etc., but only to

the extent that the work is not reported under transaction code

13. Includes such services as the periodic overhaul of turbines,

the extinguishment of natural gas well fires, and refinery

maintenance. Excludes computer maintenance (report under

transaction code 12). Installation and training services include

only installation, startup, and training services provided by a

manufacturer in connection with the sale of a good. Do not

include such services where the cost is included in the price of

the goods and not separately billed, or is declared as a part of

the price of the goods on the import or export declaration filed

with the U.S. Customs and Border Protection; however,

services provided at a price over and above that entered on the

declaration should be included. These services would be

reported elsewhere if not received in connection with the

purchase of goods. For example, installation of machinery and

equipment is normally considered a construction activity, and

training personnel in the use of new machinery would

ordinarily be reported as an educational or training service.

20. Legal services – Legal advice or other legal services.

21. Management, consulting, and public relations services

(including allocated expenses) – Management services;

consulting services; public relations services; market research, public

opinion polling services and amounts received by a parent company

from its affiliates for general overhead and stewardship. Excludes

consulting engineering services related to actual or proposed

construction projects (report under transaction number 16); computer

consulting (report under transaction number 12); and public relations

services that are an integral part of an advertising campaign

(report under transaction code 10). Also excludes transactions

between parent companies and affiliates that are identifiable as

arising from the provision of advertising, accounting, legal,

R&D, etc. services, even if these amounts represent

reimbursements of sums paid to third parties. That is,

transactions between parent companies and affiliates should

not be reported in management services if they can instead be

reported in another services category.

22. Merchanting services (Receipts only) – 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(s) and foreign affiliates of foreign parent(s)

group(s), or unaffiliated foreign person) to which the goods

were resold. Only the all-countries total (line 33 of Schedule A)

is required to be reported for this service, even if total sales

exceed $2 million. The data that are voluntarily reported by

individual foreign country should be reported according to the

individual foreign countries to which the goods were resold

(and not the foreign countries from which the goods were

purchased).

Note: If you report transactions related to merchanting on

Schedule A then you are required to complete Schedule F

of the survey.

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. Exclude leasing of oil platforms and rigs (report under

transaction code 24).

24. Operational leasing – Rentals for computer and data

processing equipment; transportation equipment (such as ships,

aircraft, railway cars, containers, rigs automotive fleets, etc.)

without crew or operators (If crew or operators are provided,

the fee is considered to be for transportation services which may

be reportable on BEA forms BE-9, BE-30, or BE-37. Go to

www.bea.gov/bea/surveys/iussurv.htm to determine which forms

cover your particular transportation services.); and rentals of

other machinery and equipment. Include fees from rentals of

furniture, coin-operated machines, construction equipment

(without operators) and electronic equipment except computers.

This category excludes rentals under leases that have been

capitalized (capital leases), and rentals of any items other than

machinery and equipment. (For example, it excludes rentals of

office buildings and other real estate, film rentals, leases of natural

resources, and employee leasing.)

25. Trade-related services, other than merchanting services –

Trade-related services cover commissions on goods and service

transactions payable to merchants, commodity brokers, dealers,

auctioneers, and commission agents. For example, these services

include the auctioneer’s fees (including online), transactions fees for

business to business (B2B) exchanges, or agent’s commissions on

sales of ships, aircraft, and other goods. If the trader owns the goods

being sold, the trader’s margin is generally included indistinguishably

in the price of the goods.  However, any margins not included in the

price of the goods are included in trade-related services. Exclude

brokerage on financial instruments, which are reportable on BEA’s

BE-185, Survey of Financial Services Transactions between U.S.

Financial Services Providers and Foreign Persons.  Also exclude

transport-related charges, such as agency commissions, which are

included on BEA’s surveys of transportation services. Marketing

services should be reported under transaction code 10.

26. Performing arts, sports, and other live performances,

presentations, and events – Fees to performers, athletes,

directors, and producers involved with, concerts, theatrical and

musical productions, sporting events, and similar events for

performing arts, sports, etc. To be reported by (a) U.S. management

companies, booking agents, promoters, and presenters who received

funds from or paid funds to foreign persons, for performances and

events, and (b) U.S. performers who received funds directly from a

foreign person rather than through a U.S. management company or

similar entity. (As used here “performers” means entertainers, sports

teams, orchestras, dance companies, lecturers, and similar persons

or performing groups.) Do not include fees paid to employees of the

entity making payments, such as foreign athletes who play for U.S.

resident sports teams.

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

27. Primary insurance premiums (purchases only) –

Premiums (net of cancellations) paid to foreign insurance

carriers. A U.S. reporter that is an insurance company

should not report direct transactions with a foreign insurance

company. However, a U.S. reporter that is not an insurance

company that purchased insurance from an affiliated foreign

insurance company (for example, a captive insurance

affiliate) should report those purchases here. (See note

above.)

28. Losses recovered on primary insurance (purchases only) –

Losses recovered on insurance purchased from foreign

insurance carriers. A U.S. reporter that is an insurance

company should not report losses with a foreign insurance

company. However, a U.S. reporter that is not an insurance

company that purchased insurance from an affiliated foreign

insurance company (for example, a captive insurance affiliate)

should report losses here (See note above transaction code 43.)

29. Research and development services – Research and development

is creative work aimed at discovering new knowledge or developing

new or significantly improved goods and services. Commercial and

noncommercial research and product development services.

Includes fees associated with the development of intellectual

property protected by patents, trademarks, or copyrights and fees for

the development of general use software, such as smart phone and

tablet PC applications. Includes fees for the conduct of experiments

or performances of research and development activities aboard

spacecraft. Excludes medical and dental laboratory services.

Examples of research and development services are medial research

(pharmacology, medical devices, and diagnostic research);

computers and information systems; biological research, including

biotechnology; nanotechnology; environmental technology; imaging

technology; and energy technology.

30. Telecommunications services – Telecommunications services

encompass the broadcast or transmission of sound, images, data, or

other information by telephone, telex, telegram, radio, and television

cable transmission, radio and television satellite electronic mail,

facsimile, and so forth, including business network services,

teleconferencing, and support services. They do not include the

value of the information transported. Also included are mobile

telecommunications services, Internet backbone services, and online

access services, including provision of access to the Internet.

Excluded are installation services for telephone network equipment

(report under transaction code 13) and database services (report

under transaction code 14). Includes services of the following types

(to be reported in aggregate, rather than as five separate types of

services):

Message telephone services, telex, telegram, and other

jointly provided basic services – On Schedule A, report

receipts from foreign persons (communications companies and

postal, telephone, and telegraph agencies) for your share of

revenues for transmitting messages originating abroad to U.S.

destinations. On Schedule B, report payouts to foreign persons

(communications companies and PTT’s) for their share of

revenues for transmitting messages originating in the United

States to foreign destinations. For messages originating in

foreign countries and routed through the United States (for

example, from Caribbean countries via the United States to

Western Europe), report receipts from the foreign person

originating the message and payouts to the country of

destination. Also report receipts for transmitting messages

between foreign points when not offered in connection with

enhanced services, call-back services, and other regulated

services of the type reportable to the FCC on Report 43.61.

Private leased channel services – On Schedule A, report

receipts from foreign persons for circuits and channels

terminating in the United States and for circuits and channels

between foreign points. On Schedule B, report payouts to

foreign persons (communications companies and PTT’s) for

leased channels and circuits terminating in foreign countries.

Value-added (enhanced) services – Telecommunications

services that add value or function above and beyond the

telecommunications transport services that deliver the

value-added services to end users. They can include (a)

electronic mail, voice mail, code and protocol processing, texting,

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.

Support services – Services related to the maintenance and

repair of telecommunications equipment and ground station

services. Do not include installation services for telephone network

equipment (included in transaction code 13).

Reciprocal exchanges – Include the value of reciprocal

exchanges; i.e., transactions involving barter. On Schedule A,

value your sales to the foreign participant in the reciprocal

exchange at market rates, not at the actual cost of performing

the services. On Schedule B, value your purchases from the

foreign participant at the same amounts as the sales reported

on Schedule A.

31. Agricultural services – Soil preparation services, crop

services, veterinary and other animal services, employment related

to farm labor, and landscape and horticultural services.

32. Contract manufacturing services (Report on Schedule D only) –

Only the fee charged by the processor (manufacturer) is included in

this item. Contract manufacturing services on materials and

components owned by others and covers processing, assembly,

labeling, packing, and so forth undertaken by businesses

that do not own the goods concerned. The manufacturing is

undertaken by a business that does not own the goods and that is

paid a fee by the owner of the goods. The ownership of the goods

does not change. Examples of processes that are undertaken under

arrangements for manufacturing services include oil refining,

liquefaction of natural gas, assembly of clothing, electronics and

other goods, and labeling and packing (excluding those incidental to

transport).

33. Disbursements to fund production costs of motion

pictures – Foreign production costs of U.S. motion picture

companies, and U.S. production costs of foreign motion picture

companies.

34. Disbursements to fund news-gathering costs and production

costs of program material other than news and motion pictures

- 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.

Disbursements to fund news-gathering costs of

broadcasters – U.S. broadcasters’ outlays to fund operations of

their foreign news bureaus and for support of correspondents in

foreign countries, and foreign broadcasters’ outlays to fund

operations of their U.S. news bureaus and for support of

correspondents in the United States.

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.

Disbursements to fund production costs of broadcast

program material other than news – Foreign production

costs of U.S. companies engaged in the production of broadcast

material other than news, and U.S. production costs of foreign

companies engaged in the production of broadcast material

other than news. Includes disbursements for broadcasting

professional or amateur sporting events, and the disbursements

for production of the events themselves.

35. Waste treatment and depollution services – Treatment of

radioactive and other waste, stripping of contaminated soil,

cleaning up of pollution including spills, restoration of mining

sites, and de-contamination and sanitation services. Includes all

other services that relate to the cleaning or restoring of the

environment. Includes environmental services, such as production of

carbon offsets or carbon sequestration.

36. Other selected services – When reporting data under this

transaction code number, also identify the specific type of

transaction from the list below accounting for the largest share

of the reported total. This category does not include travel,

transportation, insurance, financial services, salaries, foreign taxes,

and expenditures by students and medical patients who are studying

or seeking treatment in a country different from their country of

residence. This category includes but is not limited to the following

types of services:

Disbursements to maintain government tourism and

business promotion offices – Funding to maintain State

tourism and business promotion offices located abroad, and

funding to maintain foreign government sponsored tourism and

business promotion offices located in the United States.

Disbursements for sales promotion and representation –

Funding to maintain sales promotion and representative offices.

Sales promotion offices typically have few assets other than office

furniture; to the extent that their employees are compensated by

commissions, the commissions arise only from sales or business

that the employees generate for their U.S. or foreign parents; they

do not produce revenue, other than funds from their parents to

cover their expenses; and they are engaged only in sales

promotion, representational, and public-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.

Disbursements to participate in foreign trade shows

(outlays only) – Foreign expenses incurred by U.S. persons

participating in foreign trade shows.

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. Employment services related to farm labor

should be reported under transaction code 31, agricultural services.

Mailing, reproduction, and commercial art – Direct mail

advertising services; mailing services, such as re-mailing services

in connection with direct mail advertising; commercial

photography, art, and graphic services; address list compilation;

and stenographic services.

Medical services – Includes remote diagnostic services, and remote

monitoring of surgical procedures provided to patients, practitioners,

and medical institutions (telemedicine) and services of medical

laboratories that do not deal directly with patients.

Other private services – Report transactions in the following

types of services: Language translation services, salvage services,

security services, collection services, satellite photography and

remote sensing/satellite imagery services, space transport

(includes satellite launches, transport of goods and people for

scientific experiments, and space passenger transport), and

transcription services. Include services not elsewhere classified,

except travel, transportation, insurance, financial services, and

expenditures by students and medical patients who are studying

or seeking treatment in a country different from their country of

residence. See 1.B. for a definition of services covered by the

BE-120 survey that -- when considered in connection with service

categories 1 through 35 above -- also helps to describe what

transactions are reportable in this category.

VI. BE-120 SUPPLEMENT A This checklist is provided with the BE-120 survey for the internal use and convenience of reporters only and is not to be returned to BEA. The purpose of this checklist is to facilitate the determination of whether or not the "parts" or units of a given U.S. company had any of the various services transactions covered by the survey, either sales (receipts) or purchases (payments), with foreign persons during the respondent’s fiscal year. (The term "persons" includes business enterprises, governments, individuals, and other organizations and entities.) For companies with diverse operations, this checklist should be directed to persons in the various parts of the company who are knowledgeable about the parts’ sales and purchasing activities and who can say, in their judgment, with a reasonable degree of certainty without conducting a records search, whether or not a part engaged in covered transactions. Because companies organize their operations and accounting systems in different ways, these parts of a company might variously be referred to as profit centers, business units, divisions, subsidiaries, plant sites, establishments, operating centers, etc., or some combination thereof. All parts of the domestic company must be covered, although all need not be given the checklist, since some might already be known by headquarters to have, or not have, reportable transactions.	Definitions of the various types of transactions are on the next two pages of this checklist. 1. Both sales and purchases of services should relate to the company’s 2011 fiscal year. 2. Transactions by the U.S. operation ONLY are covered. Transactions by foreign branches or subsidiaries (foreign affiliates) of the U.S. company are NOT covered. NOR are transactions by a foreign parent company, unless they are with the U.S. reporter. 3. In reporting purchases, include items meeting the above criteria, without regard to whether they were charged as an expense on the Income statement, capitalized, or charged to inventories. 4. "Foreign" means that which is situated outside the United States and its territories and possessions. 5. Reportable transactions are determined by the above criteria, without regard to WHERE the services were performed. For example, services performed abroad by a respondent are covered if the respondent’s U.S. operations performed the services instead of a foreign affiliate. Similarly, purchases of services from unaffiliated foreign persons are includable without regard to WHERE such services were performed.
Name of person in company headquarters to contact concerning questions about this survey. TELEPHONE		Area code	Number	Extension

! SALES						PURCHASES
OPTIONAL SALES AND PURCHASES CHECKLIST — For each service listed, for both ! Had any sales and purchases, mark (X) "Yes" or "No" as to whether, in your judgment, your part ! transactions? of the company had any transactions with unaffiliated foreign persons during the fiscal !				Estimated amount Reported in dollars ( c)		Had any transactions?			Estimated amount Reported in dollars (f)
year. If the answer is "Yes," enter the estimated amount of the transactions in column (c) ! Yes (SALES) or column (f) (PURCHASES). ! (a)			No (b)			Yes (d)		No (e)
Intangible assets 1. Rights to industrial processes and products
2. Rights related to books, music, etc.
3. Rights related to trademarks, etc
4. Rights related to performances and events pre-recorded on motion picture film and TV tape (include digital recordings)
5. Rights related to broadcast and recording of live performances and events
6. Rights to general use software
7. Business format franchising fees
8. Other intangibles
Selected services 9. Accounting, auditing, and bookkeeping services
10. Advertising services
11. Auxiliary insurance services
12. Computer and data processing services
13. Construction Services
14. Data base and other information services
15. Educational and training services
16. Engineering, architectural, and surveying services
17. Financial services
18. Industrial engineering services
19. Industrial-type maintenance, installation, alteration, and training services
20. Legal Services
21. Management, consulting, and public relations services (includes expenses allocated between a parent and its affiliate)
22. Merchanting services
23. Mining services
24. Operational leasing
25. Trade-related services, other than merchanting services
26. Performing arts, sports, and other live performances, presentations and events
27. Premiums paid on primary insurance
28. Losses recovered on primary insurance
29. Research and development services
30. Telecommunications services
31. Agricultural services Other selected services
32. Contract manufacturing services
33. Disbursements to fund production costs of motion pictures
34. Disbursements to fund and news-gathering costs and production costs of program material other than the news
35. Waste treatment and depollution services
36. Other selected services

TRANSACTIONS COVERED

A. Transactions in Intangible Assets

1. Rights related to industrial processes and products –

Include license fees, royalties, and other fees received or paid for

the, sale or purchase, right to use, or right to reproduce or distribute

intellectual property, including patents, trade secrets, and other

proprietary rights, that are used in connection with, or related to, the

production of goods. (For example, include "maintenance" fees paid

to foreign governments for the continuation of patent rights.) If the

charge for the process, design, etc., is subsumed in a contract for

technical or professional services, the receipt or payment generally

should be reported under the proper transaction number for that type

of service..

2. Rights related to books, music, etc. –

Include royalties and other fees received or paid for the rights to

perform, broadcast, reproduce, and sell as books, CD’s,

digital music, etc., or otherwise use copyrighted material and

other intellectual property. Exclude fees for the right to display,

reproduce, or distribute pre-recorded television tape or motion

picture film, such charges should be reported under transaction

code 4.

3. Rights related to trademarks, etc. – Include receipts and

payments for the rights to sell products under a particular trademark,

brand name, or signature. Include the initial fee and annual fees for

the domain name registration for the Internet and the receipt and

payment from the sale of a previously registered name. Include

fees for sponsorship of other events if the fee is for the right to

use the logo or trademark of the payee.

4. Rights related to performances and events pre-recorded on

motion picture film and TV tape (include digital recordings) –

Include royalties, rentals, license fees, and other funds received or

paid, including those from outright sales and purchases, for the

rights to display, reproduce, or distribute material pre-recorded on

motion picture film or television tape (include digital recordings and

video streaming). Include payments and receipts for all uses,

including theatrical, cable, broadcast television, and non-theatrical.

5. Rights related to broadcasting and recording of live

performances and events – Include receipts and payments for

the rights to record and/or broadcast "live" artistic performances,

sports events, and other live performances or events. Payments

(or receipts) for the acquisition (or sale) of rights to broadcast a

major live performance or event, such as the Olympics, often

extend over several years prior to the event.

6. Rights related to general use computer software – Include

receipts and payments for rights to distribute general use

software, and rights to reproduce or use general use computer

software that was electronically transmitted or made from a

master copy. This item includes licensing fees for reproducing

copies of general use software for local area network computer

systems, and excludes that 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

included in merchandise trade statistics.

7. Business format franchising fees – Fees received and paid by

the U.S. reporter under business format franchising agreements

with foreign persons.

8. Other intangible assets – Include receipts and payments

involving intangible assets not classified in one of the preceding

categories. Include receipts or payments by communications

carriers to secure capacity by indefeasible right of users (IRU’s).

For entries in this column, please specify in the "comments"

section the type of intangible right involved.

B. Transactions in Selected Services

9. Accounting, auditing, and bookkeeping services – Excludes

data processing and tabulation services.

10. Advertising services – Preparation of advertising and placement

of such advertising in media, including marketing expenses and

charges for media space and time. Include advertising banners on

web pages.

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.

12. Computer and data processing services – Data entry

processing (both batch and remote), and tabulation; computer

systems analysis, design, and engineering; custom software

and programming services (including web design); integrated

hardware/software systems, and other computer services

(timesharing, maintenance, web site management, and repair).

13. Construction services – Creation, renovation, repair or extension

of buildings, land improvements, and engineering construction of

roads, bridges, dams, etc. It also includes related installation and

assembly work. It includes site preparation and general

construction as well as specialized services such as electrical work,

painting, plumbing, and demolition. It includes management of

construction projects.

14. Data base and other information services – Business and

economic data base services, including business news, stock

quotation, and financial information services; medical, legal,

technical, demographic, bibliographic, and similar data base

services.

15. Educational and training services – Educational or training

services provided or acquired on a contract or fee basis.

Excludes tuition and fees charged to individual students, as well

as training done by a manufacturer in connection with the sale

of a good.

16. Engineering, architectural, and surveying services – Includes

architectural, engineering and land-surveying services. Includes

those engineering services performed in conjunction with

construction and mining services projects. Includes services

purchased in connection with proposed projects (e.g., feasibility

studies) as well as projects that are actually being carried out.

17. Financial services (purchases only) – Include payments of

credit-related fees, fees on securities transactions, and fees for

other financial services by non-financial services companies

only.

18. Industrial engineering services – Engineering services

related to the design of movable products, including product

design services.

19. Industrial-type maintenance, installation, alteration, and

training services – Maintenance services primarily to

machinery and equipment. Includes small maintenance work on

buildings, structures, dams, highways, etc. Includes such

services as the periodic overhaul of turbines, the

extinguishment of natural gas well fires, and refinery

maintenance.

20. Legal services – Legal advice or other legal services.

21. Management, consulting, and public relations services

(including allocated expenses) – Management services,

consulting services, public relations services; and amounts

received by a parent company from its affiliates for general

overhead and stewardship. Excludes consulting engineering

services related to actual or proposed construction projects

(report under transaction number 16); computer consulting

(report under transaction number 12); and public relations

services that are an integral part of an advertising campaign

(report under transaction code 10). Also excludes transactions

between parent companies and affiliates that are identifiable as

B. Transactions in Selected Services – Continued

arising from the provision of advertising, accounting, legal,

R&D, etc. services, even if these amounts represent

reimbursements of sums paid to third parties. That is, transactions

between parent companies and affiliates should not be

reported in management services if they can instead be

reported in another services category.

22. Merchanting services (receipts only) – 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.

23. Mining services – Includes drilling wells for oil or gas field

operations, exploration; including prospecting and taking ore

samples; grading and building foundations at well locations; well

surveying; and making geological observations. Includes services

purchased in connection with proposed projects (e.g. feasibility

studies) as well as projects that are actually being carried out.

24. Operational leasing – Rentals for computer and data

processing equipment, transportation equipment (such as ships,

aircraft, railway cars, containers, rigs automotive fleets, etc.)

without crew or operators and rentals of other machinery and

equipment.

25. Other trade-related services – Trade-related services cover

commissions on goods and service transactions payable to

merchants, commodity brokers, dealers, auctioneers, and

commission agents.

26. Performing arts, sports, and other live performances,

presentations, and events – Fees to performers, athletes,

directors, and producers involved with, concerts, theatrical and

musical productions, sporting events, and similar events for

performing arts, sports, etc. To be reported by (a) U.S.

management companies, booking agents, promoters, and

presenters who received funds from or paid funds to foreign

persons, for performances and events, and (b) U.S. performers

who received funds directly from a foreign person rather than

through a U.S. management company or similar entity.

Note for services numbered 27 and 28: When you report either

service number 27 or 28 also report the other service. If there are

transactions in one of these services but not in the other, label a

column in Schedule B with the number for the other service and enter

"NA" in line 1 or 33.

27. Primary insurance premiums (purchases only) – Premiums

(net of cancellations) paid to foreign insurance carriers. (See

note above.)

28. Losses recovered on primary insurance (purchases only) –

Losses recovered on insurance purchased from foreign

insurance carriers. (See note above service number 27.)

29. Research and development services – Commercial and

noncommercial research and product development services.

Includes fees associated with the development of intellectual

property protected by patents, trademarks, or copyrights and fees

for the development of general use software.

.

30. Telecommunications services – Telecommunications services

encompass the broadcast or transmission of sound, images, data,

or other information by telephone, telex, telegram, radio, and

television cable transmission, radio and television satellite

electronic mail, facsimile, and so forth, including business network

services, teleconferencing, and support services. They do not

include the value of the information transported. Also included are

mobile telecommunications services, Internet backbone services,

and online access services, including provision of access to the

Internet.

31. Agricultural services – Soil preparation services, crop

services, veterinary and other animal services, farm labor and

management services, and landscape and horticultural services.

32. Contract manufacturing services – Contract manufacturing

services on materials and components owned by others and

covers processing, assembly, labeling, packing, and so forth

undertaken by businesses that do not own the goods concerned.

The manufacturing is undertaken by a business that does not own

the goods and that is paid a fee by the owner of the goods. The

ownership of the goods does not change. Examples of processes

that are undertaken under arrangements for manufacturing

services include oil refining, liquefaction of natural gas, assembly

of clothing, electronics and other goods, and labeling and packing

(excluding those incidental to transport).

33. Disbursements to fund production costs of motion pictures –

Disbursements or outlays to fund production costs of motion picture

companies and companies engaged in the production of broadcast

material other than news.

34. Disbursements to fund news-gathering costs and production

costs of program material other than news – Disbursements or

outlays to fund news-gathering costs of broadcasters and the print

media; and the production of broadcast program material other

than news.

35. Waste treatment and depollution services – Treatment of

radioactive and other waste, stripping of contaminated soil,

cleaning up of pollution including spills, restoration of mining

sites, and de-contamination and sanitation services. Includes all

other services that relate to the cleaning or restoring of the

environment.

36. Other selected services – This category does not include

travel, transportation, insurance, financial services, and

expenditures by students and medical patients who are

studying or seeking treatment in a country different from their

country of residence. This category includes but is not limited

to the following types of services:

Other miscellaneous disbursements – Disbursements or outlays

To fund costs of maintaining tourism, business promotion, and

representative offices, and for participating in foreign trade shows.

Employment agencies and temporary help supply

services – Employment services and provision of temporary

help and personnel to perform services on a contract or fee

basis. Where workers are carried on the payroll of the agency,

includes amounts received or paid for the compensation of

workers as well as agency fees.

Mailing, reproduction, and commercial art – Direct mail

advertising services; mailing services, such as re-mailing

services in connection with direct mail advertising, commercial

photography, art, and graphic services; address list compilation;

and stenographic services.

Medical services – Includes remote diagnostic services, and

remote monitoring of surgical procedures provided to patients,

practitioners, and medical institutions (telemedicine) and services

of medical laboratories that do not deal directly with patients.

Other private services – Report transactions in the following

types of services: Language translation services, salvage

services, security services, collection services, satellite

photography and remote sensing/satellite imagery services,

space transport (includes satellite launches, transport of goods

and people for scientific experiments, and space passenger

transport), and transcription services. Include services not

elsewhere classified, except travel, transportation, insurance,

financial services, and expenditures by students and medical

patients who are studying or seeking treatment in a country

different from their country of residence.

SUMMARY OF INDUSTRY CLASSIFICATIONS

AGRICULTURE, FORESTRY,

FISHING, AND HUNTING

1110 Crop production

1120 Animal production

1130 Forestry and logging

1140 Fishing, hunting, and trapping

1150 Support activities for agriculture

and forestry

MINING, QUARRYING, AND OIL AND GAS EXTRACTION

2111 Oil and gas extraction

2121 Coal

2123 Nonmetallic minerals

2124 Iron ores

2125 Gold and silver ores

2126 Copper, nickel, lead, and zinc ores

2127 Other metal ores

2132 Support activities for oil and gas

operations

2133 Support activities for mining,

except for oil and gas operations

UTILITIES

2211 Electric power generation,

transmission, and distribution

2212 Natural gas distribution

2213 Water, sewage, and other systems

CONSTRUCTION

2360 Construction of buildings

2370 Heavy and civil engineering

construction

2380 Specialty trade contractors

MANUFACTURING

3111 Animal foods

3112 Grain and oilseed milling

3113 Sugar and confectionery products

3114 Fruit and vegetable preserving

and specialty foods

3115 Dairy products

3116 Meat products

3117 Seafood product preparation and

packaging

3118 Bakeries and tortillas

3119 Other food products

3121 Beverages

3122 Tobacco

3130 Textile mills

3140 Textile product mills

3150 Apparel

3160 Leather and allied products

3210 Wood products

3221 Pulp, paper, and paperboard mills

3222 Converted paper products

3231 Printing and related support

activities

3242 Integrated petroleum refining and

extraction

3243 Petroleum refining without

extraction

3244 Asphalt and other petroleum and

coal products

3251 Basic chemicals

3252 Resins, synthetic rubbers, and

artificial and synthetic fibers

and filaments

3253 Pesticides, fertilizers, and other

agricultural chemicals

3254 Pharmaceuticals and medicines

3255 Paints, coatings, and adhesives

3256 Soap, cleaning compounds, and

toilet preparations

3259 Other chemical products and

preparations

3261 Plastics products

3262 Rubber products

3271 Clay products and refractories

3272 Glass and glass products

3273 Cement and concrete products

3274 Lime and gypsum products

3279 Other nonmetallic mineral

products

3311 Iron and steel mills and

ferroalloys

3312 Steel products from purchased

steel

3313 Alumina and aluminum

production and processing

3314 Nonferrous metal (except

aluminum) production and

processing

3315 Foundries

3321 Forging and stamping

3322 Cutlery and handtools

3323 Architectural and structural metals

3324 Boilers, tanks, and shipping

containers

3325 Hardware

3326 Spring and wire products

3327 Machine shops; turned products;

and screws, nuts, and bolts

3328 Coating, engraving, heat treating,

and allied activities

3329 Other fabricated metal products

3331 Agriculture, construction, and

mining machinery

3332 Industrial machinery

3333 Commercial and service industry

machinery

3334 Ventilation, heating, air conditioning,

and commercial

refrigeration equipment

3335 Metalworking machinery

3336 Engines, turbines, and power

transmission equipment

3339 Other general purpose machinery

3341 Computer and peripheral

equipment

3342 Communications equipment

3343 Audio and video equipment

3344 Semiconductors and other

electronic components

3345 Navigational, measuring,

electromedical, and control

instruments

3346 Manufacturing and reproducing

magnetic and optical media

3351 Electric lighting equipment

3352 Household appliances

3353 Electrical equipment

3359 Other electrical equipment and

components

3361 Motor vehicles

3362 Motor vehicle bodies and trailers

3363 Motor vehicle parts

3364 Aerospace products and parts

3365 Railroad rolling stock

3366 Ship and boat building

3369 Other transportation equipment

3370 Furniture and related products

3391 Medical equipment and supplies

3399 Other miscellaneous

Manufacturing

WHOLESALE TRADE

MERCHANT WHOLESALERS, DURABLE

GOODS

4231 Motor vehicles and motor vehicle

parts and supplies merchant

wholesalers

4232 Furniture and home furnishing

merchant wholesalers

4233 Lumber and other construction

materials merchant wholesalers

4234 Professional and commercial

equipment and supplies

merchant wholesalers

4235 Metal and mineral (except

petroleum) merchant

wholesalers

4236 Electrical and electronic goods

merchant wholesalers

4237 Hardware, and plumbing and

heating equipment and supplies

merchant wholesalers

4238 Machinery, equipment, and

supplies merchant wholesalers

4239 Miscellaneous durable goods

merchant wholesalers

MERCHANT WHOLESALERS

NONDURABLE GOODS

4241 Paper and paper product

merchant wholesalers

4242 Drugs and druggists’ sundries

merchant wholesalers

4243 Apparel, piece goods, and notions

merchant wholesalers

4244 Grocery and related product

merchant wholesalers

4245 Farm product raw material

merchant wholesalers

4246 Chemical and allied products

merchant wholesalers

4247 Petroleum and petroleum

products merchant wholesalers

4248 Beer, wine, and distilled alcoholic

beverage merchant wholesalers

4249 Miscellaneous nondurable goods

merchant wholesalers

ELECTRONIC MARKETS AND AGENTS

AND BROKERS

4251 Wholesale electronic markets and

agents and brokers

RETAIL TRADE

4410 Motor vehicle and parts dealers

4420 Furniture and home furnishings

stores

4431 Electronics and appliance stores

4440 Building material and garden

equipment and supplies dealers

4450 Food and beverage stores

4461 Health and personal care stores

4471 Gasoline stations

4480 Clothing and clothing accessories

stores

4510 Sporting goods, hobby, book, and

music stores

4520 General merchandise stores

4530 Miscellaneous store retailers

4540 Nonstore retailers

TRANSPORTATION AND

WAREHOUSING

4810 Air transportation

4821 Rail transportation

4833 Petroleum tanker operations

4839 Other water transportation

4840 Truck transportation

4850 Transit and ground passenger

transportation

4863 Pipeline transportation of crude

oil, refined petroleum products,

and natural gas

4868 Other pipeline transportation

4870 Scenic and sightseeing

transportation

4880 Support activities for

transportation

4920 Couriers and messengers

4932 Petroleum storage for hire

4939 Other warehousing and storage

INFORMATION

5111 Newspaper, periodical, book, and

directory publishers

5112 Software publishers

5121 Motion picture and video

industries

5122 Sound recording industries

5151 Radio and television broadcasting

5152 Cable and other subscription

programming

5171 Wired telecommunications

carriers

5172 Wireless telecommunications

carriers (except satellite)

5174 Satellite telecommunications

5179 Other telecommunications

5182 Data processing, hosting, and

related services

5191 Other information services

FINANCE AND INSURANCE

5221 Depository credit intermediation

(Banking)

5223 Activities related to credit

intermediation

5224 Nondepository credit

intermediation

5229 Nondepository branches and

agencies

5231 Securities and commodity

contracts intermediation and

brokerage

5238 Other financial investment

activities and exchanges

5242 Agencies, brokerages, and other

insurance related activities

5243 Insurance carriers, except life

insurance carriers

5249 Life insurance carriers

5252 Funds, trusts, and other financial

Vehicles

REAL ESTATE AND RENTAL AND

LEASING

5310 Real estate

5321 Automotive equipment rental and

leasing

5329 Other rental and leasing services

5331 Lessors of nonfinancial 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 and related services

5419 Other professional, scientific, and

technical services

MANAGEMENT OF COMPANIES

AND ENTERPRISES

5512 Holding companies, except bank

holding companies

5513 Corporate, subsidiary, and

regional management offices

ADMINISTRATIVE AND SUPPORT

AND WASTE MANAGEMENT AND

REMEDIATION SERVICES

5611 Office administrative services

5612 Facilities support services

5613 Employment services

5614 Business support services

5615 Travel arrangement and

reservation services

5616 Investigation and security services

5617 Services to buildings and

dwellings

5619 Other support services

5620 Waste management and

remediation services

EDUCATIONAL SERVICES

6110 Educational services

HEALTH CARE AND SOCIAL

ASSISTANCE

6210 Ambulatory health care services

6220 Hospitals

6230 Nursing and residential care

facilities

6240 Social assistance services

ARTS, ENTERTAINMENT, AND

RECREATION

7110 Performing arts, spectator sports,

and related industries

7121 Museums, historical sites, and

similar institutions

7130 Amusement, gambling, and

recreation industries

ACCOMMODATION AND FOOD

SERVICES

7210 Accommodation

7220 Food services and drinking places

OTHER SERVICES

8110 Repair and maintenance

8120 Personal and laundry services

8130 Religious, grantmaking, civic,

professional, and similar

organizations

PUBLIC ADMINISTRATION

9200 Public administration

22