QFR- 300 (S) Quarterly Financial Report Services Survey

FORM QFR-300(S)
(4-27-2015)

NOTICE – YOUR RESPONSE IS REQUIRED BY LAW. Title 13, United States Code, Section 91, requires
businesses and other organizations that receive this questionnaire to answer the questions and return the
report to the U.S. Census Bureau. By Section 9 of the same law, YOUR REPORT IS CONFIDENTIAL. It may be
seen only by persons sworn to uphold the confidentiality of Census Bureau information and may be used only
for statistical purposes. Further, copies retained in respondents’ files are immune from legal process.

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

U.S. CENSUS BUREAU

(Please correct any errors in name, address, and ZIP Code)

QUARTERLY FINANCIAL
REPORT
SERVICES SURVEY
Please read the accompanying instructions
before answering the questions.
NEED HELP?
Use Secure Messaging Center at Internet
Website:
econhelp.census.gov/qfr/contactus
Call 1 (800)–272–4250 between
8 a.m. and 5 p.m. Eastern time
Monday through Friday
Note – Audited figures are not required.
Estimates are acceptable for line items where
actual data are not available.
Submit VIA Internet Reporting at:
econhelp.census.gov/qfr
or Mail to: U.S. CENSUS BUREAU
1201 East 10th Street
Jeffersonville, IN 47132-0001
or FAX to: 1 (800)–447–4613

INTERNET REPORTING — You may complete this survey online at:

econhelp.census.gov/qfr

Username:

Use your firm’s unique username and original password.

Password:

1 Person to contact regarding this report – Print or type
●
011

012

Name and title
Area code

013

Telephone

(

Extension

Number

)

014

–

e-mail address
Area code
Fax

(

Number

–

)

ITEMS 2 THROUGH 7 REFER TO THE CORPORATION NAMED IN THE ADDRESS BOX
Month

2 a. Annual closing date of this corporation
●

Day

021

b. Federal Employer Identification Number (FEIN)

–

022

3 Corporation status – Mark "X" only ONE box. Insert discontinued or merged date if corporation is no longer operating.
●
Month
a. Active

b. Discontinued

Day

Year

Month
c. Merged

034

Day

Year

035

4 Is this corporation owned more than 50 percent by another corporation? (Mark "X" only ONE box.)
●
a. No
043

Name

b. Yes

– Provide the name, FEIN, and address assigned to this corporation below.
044

045

FEIN

Address

–
5 Does this corporation own more than 50 percent of any other corporation – Mark "X" only ONE box.
●
a. Yes

STOP! Read Consolidation Rules below.

b. No

– Proceed to page 2.

6 What is the total number of domestic and foreign corporations directly or indirectly (all tiers) owned
●
more than 50 percent by this corporation?
7
● a. After reviewing the Consolidation Rules below, how many corporations are consolidated in this report?
b. How many corporations are not consolidated in this report?

Number
061
071
072

CONSOLIDATION RULES: This is a domestic-only consolidation. Nonconsolidated subsidiaries must be reported using either the
equity or cost method of accounting. Fully consolidate the operations of every majority-owned domestic subsidiary (including majorityowned subsidiaries of these subsidiaries) that are taxable under the U.S. Internal Revenue Code. Consolidated subsidiaries should
include 1120S corporations.
EXCEPTION: Do not fully consolidate domestic subsidiaries that are primarily engaged in foreign operations, banking, finance,
or insurance (as defined in the North American Industry Classification System (NAICS) Sector 52, United States, 2007).
Do not fully consolidate foreign subsidiaries or foreign operations. Nonconsolidated subsidiaries must be reported using
the equity method or cost method of accounting.
Equity method of accounting – Report net equity earnings (losses) of all nonconsolidated domestic and foreign operations on 8
line I of the Income Statement. Report the investment on 9 line I on the Balance Sheet. For purposes of this report, domestic
operations refer to operations that are within the 50 United States and the District of Columbia. Commonwealths such as Puerto Rico
and territories such as the Virgin Islands are not considered domestic.

CONTINUE ON PAGE 2

PLEASE KEEP A COPY OF THIS FORM FOR YOUR RECORDS
BEFORE COMPLETING THIS REPORT, READ THE CONSOLIDATION RULES ON THE PREVIOUS PAGE
AND THE ACCOMPANYING INSTRUCTIONS.
REPORT ALL DOLLAR FIGURES IN THOUSANDS. AUDITED FIGURES ARE NOT REQUIRED.
ESTIMATES ARE ACCEPTABLE FOR LINE ITEMS WHERE ACTUAL DATA ARE NOT AVAILABLE.

8
●

Schedule A – Statement of Income and Retained
Earnings for your 3-MONTH PERIOD (inclusive)

401 FROM: Month

Year

Day

TO: Month

402

Day

Year

AMOUNT
(in thousands)

A All operating revenue, sales, fees and receipts (net of returns and allowances, and excise and sales taxes)1 . . . . . . . . . . . . . . . .
B Depreciation, depletion, and amortization of property, plant, and equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C All other operating costs and expenses — except interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D Income (loss) from operations — 8 line A less the sum of lines B and C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E Interest expense — Do not net interest income with interest expense. Report interest income in 8 line G. . . . . . . . . . . . . . . . .
F
G
H
I
J
K

L
M
N
O
P

Dividend income — Domestic and foreign. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Other recurring nonoperating income (expense) — Include interest income, minority interest, etc. . . . . . . . . . . . . . . . . . . . . .
Nonrecurring items — Include gain (loss) on sale of assets, restructuring costs, asset writedowns, disposal of business segments, etc.
Income (loss) of foreign branches and equity in earnings (losses) of domestic and foreign nonconsolidated subsidiaries and other
investments accounted for by the equity method, net of foreign taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income (loss) before income taxes — Sum of 8 lines D, F, G, H, and I less line E. . . . . . . . . . . . . . . . . . . . . . . . . .
Provision for current and deferred domestic income taxes (accrue payable in 10 lines D and H)
1. Federal 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. State and local 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income (loss) before extraordinary items and cumulative effect of accounting changes — 8 line J less lines K-1 and K-2
Extraordinary gains (losses), net of taxes 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Cumulative effect of accounting changes, net of taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Net income (loss) for quarter — Sum of 8 lines L, M, and N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Retained earnings at beginning of quarter — If not the same as 10 lines I-2 of preceding quarter, explain below. . . . . . . . . . . . .

2

.

Schedule B1 – Balance Sheet – Assets

403 Month

Day

102
103
104
105
106
107
108
109

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.

Q Cash dividends charged to retained earnings this quarter — Include 1120S cash distributions. . . . . . . . . . . . . . . . . . . . . . . . .
2
R Other direct credits (charges) to retained earnings — Include stock and other non-cash dividends, etc. . . . . . . . . . . . . . . . . . . .
S Retained earnings at end of quarter — Sum of 10
8 lines O, P, and R less line Q (same as 10 lines I-2). . . . . . . . . . . . . . .

9
●

101

111
112
113
115
116
117
118
119
120
121
123

Year

AMOUNT
(in thousands)

Balance Sheet date as of

A 1. Cash and demand deposits in the U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Time deposits (certificates of deposit) in the U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Cash and deposits outside the U.S. . . . . . . . . . . . . . . . . . . . . . . .
B 1. U.S. Treasury and Federal agency securities — Subject to agreements to sell.
2. U.S. Treasury and Federal agency securities — Other, due in one year or less.
C 1. Commercial and finance company paper of U.S. issuers . . . . . . . . . . . .
2. State and local government securities, due in one year or less. . . . . . . . .
3. Foreign securities, due in one year or less. . . . . . . . . . . . . . . . . . . .

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4. Other short-term financial investments — Include financial derivatives and hedging activity.
4
D 1. Trade receivables from the U.S. Government . . . . . . . . . . . . . . . . . . . . . . . . .
2. Other trade accounts and trade notes receivable (less allowance for doubtful accounts) 4 . .
E Inventories 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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201
202
203
204
205
206
207
208

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209

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211

4

F All other current assets — Include prepaid expenses and income taxes receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

212
214
215

216

G 1. Property, plant, and equipment — Include construction in progress. . . . . . . . . . . . . . . . . . . . . . .
217
2. Land and mineral rights. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
218
3. Accumulated depreciation, depletion, and amortization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Net property, plant, and equipment — Sum of 10
9 lines G-1 and G-2 less line G-3 . . . . . . . . . . . . . . . . . . . . . . . . .
H U.S. Treasury and Federal agency securities, due in more than one year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
I All other noncurrent assets — Include investment in nonconsolidated entities, long-term investments, intellectual property, etc. . . . .
J TOTAL ASSETS – Sum of 10
9 lines A-1 through F, G-4, H, and I (must equal 10 line J)

10
●

219
220
221
223

Schedule B2 – Balance Sheet – Liabilities and Stockholders’ Equity

A Short-term debt (original maturity of one year or less) — Include overdrafts. . . . . . . . .

{

1. Loans from banks. . . . . . . . . . . .
2. Commercial paper . . . . . . . . . . .
3. Other short-term loans. . . . . . . . .

4
B Advances and prepayments by the U.S. Government . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C Trade accounts and trade notes payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D Domestic income taxes accrued, prior and current years, net of payments —
1. Federal. . . . .
Include overpayments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. State and local

{

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

1. Loans from banks. . . . . . .
2. Bonds and debentures . . . .
E Current portion of long-term debt — Classify noncurrent portion in 10 line G. . . . . . . . .
3. Other long-term loans . . . .
4
F All other current liabilities — Include excise and sales taxes, accrued expenses, and current portion of capital leases . . . . . .
1. Loans from banks . . . . . .
G Long-term debt, due in more than one year — Classify current portion in 10 line E. . . . . .
2. Bonds and debentures . . . .

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3. Other long-term loans . . . . . . . . .

301
302
303
305
306
307
308
310
311
312
314
316
317
318
320

H All other noncurrent liabilities — Incl. deferred taxes, minority stockholders’ interest, and long-term portion of capital leases. . . . . . . .
I

1. Capital stock and other capital — Include additional paid in capital . . . . . . . . . . . . . . . . . . . . . . .
8 line S). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Retained earnings (same as 10
3. Cumulative foreign currency translation adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. Other stockholders’ equity items — Include unearned compensation and ESOP debt guarantees. . . . . . . .

321
322
323
324
325

J

5. Treasury stock at cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. Stockholders equity — Sum of 10 lines I-1 through I-4 less lines I-5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY — Sum of 10 lines A-1 through H and I-6

327
328

Report sales and costs from the normal business activities of discontinued operations in the same manner as sales and costs from continuing operations.
Attach a list and explain, on a separate sheet, the principal debits and credits reflected during the quarter.
3 Attach a brief explanation on a separate sheet if tax provision is not shown (e.g., "net operating loss," "1120S," etc.).
4 Progress payments and billings from U.S. Government and others should not be deducted from 10
9 lines D-1, D-2, E, and F; but included in 10 lines B and F.
1
2

IMPORTANT: IN ALL CORRESPONDENCE WITH US, PLEASE REFER TO THE 10-DIGIT USERNAME LOCATED ON THE FRONT OF THIS FORM.
FORM QFR-300(S) (4-27-2015)

Page 2

INSTRUCTIONS AND DEFINITIONS – Continued
SCHEDULE B1 – BALANCE SHEET –
ASSETS – Cont.
LINE I – All other noncurrent assets. Include
investments in nonconsolidated entities including foreign
operations, other noncurrent assets including noncurrent
marketable securities and intellectual property (i.e., patents,
copyrights, goodwill), capitalized costs (film, software, etc.),
deferred charges, cash surrender value of life insurance,
and long-term receivables.
9
10

9 lines A-1
LINE J – Total assets. Report the sum of 10
9 line J must be equal to 10 line
through F, G-4, H, and I. 10
J, Total Liabilities and Stockholders’ Equity.
10

SCHEDULE B2 – LIABILITIES AND
STOCKHOLDERS’ EQUITY
LINE A-1 – Short-term loans from banks. Report all
short-term borrowing (including overdrafts and revolving
loans that are not renewable after one year) from
commercial banks. Do not include the current portion of
long-term bank debt. Report the current portion of long-term
bank debt in 10 line E-1.
LINE A-2 – Commercial paper. Include all issues of
commercial paper.

bonds and debentures that will not be redeemed within a
year in 10 line G-2.
LINE E-3 – Current portion of other long-term
debt. Include the current portion of all other long-term debt,
such as loans payable to shareholders, inter-company loans
payable to nonconsolidated entities, and loans from finance
or insurance companies. Do not include any long-term
portion or the current portion of capital leases. Report the
long-term portion of other long-term debt in 10 line G-3 and
the current portion of capital leases in 10 line F.
LINE F – All other current liabilities. Report excise
and sales taxes, withholding taxes, other accrued expenses,
and the current portion of capital leases. This line item
should include all current liabilities other than debt, corporate
income taxes, and trade accounts and trade notes payable.
LINE G-1 – Long-term bank debt, due in more than
one year. Include the long-term portion of debt from
commercial banks only. Include revolving loans from
commercial banks that are renewable after one year. Report
the current portion of long-term debt in 10 line E-1 and
revolving loans that are not renewable after one year in 10
line A-1.

LINE A-3 – Other short-term loans. Report all other
short-term debt from sources other than those in 10 lines
A-1 and A-2. Do not include the current portion of other
long-term debt. Report the current portion of other long-term
debt in 10 line E-3.

LINE G-2 – Long-term bond and debenture debt,
due in more than one year. Include the amount of
bonds and debentures that will not be redeemed within one
year. Report the amount of bonds and debentures that will
be redeemed within one year in 10 line E-2.

LINE B – Advances and prepayments by the U.S.
Government. Include the current balance of advances
and prepayments arising from direct contract work for the
U.S. Government. Report advances and prepayments from
all other sources in 10 line F.

LINE G-3 – Other long-term debt, due in more than
one year. Include the long-term portion of all other
long-term10debt, such as loans payable to shareholders,
inter-company loans payable to nonconsolidated entities, and
loans from finance or insurance companies. Do not include
any current portion or the long-term portion of capital leases.
Report the current portion of long-term debt in 10 line E-3
and the long-term portion of capital leases in 10 line H.

LINE C – Trade accounts and trade notes payable. Report balances outstanding of all invoices and notes
payable for the purchase of goods and services. Do not
include payables for taxes or other accrued expenses as
these are shown elsewhere.
LINE D-1 – Federal income taxes accrued,
prior and current years. Include the current balance
of U.S. Federal corporate income tax owed, less payments of estimated taxes. If payments exceed accruals,
report it as a negative (debit) balance, unless the corporation has applied for a refund. Report income tax
9 line F. Report noncurrent deferred
refunds due in 10
income taxes in 10 line H.

LINE H – All other noncurrent liabilities. Include
noncurrent deferred taxes, other deferred credits,
(minority stockholders’ interest), and the long-term portion of
capital leases. Also include in 10 line H, all outstanding
issues of redeemable preferred stock.
LINE I-1 – Capital stock and other capital. Include
all classes of capital stock and paid-in-capital, except
redeemable preferred stock. Report redeemable preferred
stock in 10 line H.
LINE I-2 – Retained earnings. This must be the same
as 10
8 line S.

QFR-300(SI)
(3-30-2015)

U.S. DEPARTMENT OF COMMERCE
Economics and Statistics Administration

INSTRUCTIONS AND DEFINITIONS

INTRODUCTION – These instructions and definitions will
assist you in completing your Quarterly Financial Report (QFR).
Section 1 provides general information about the QFR survey.
Section 2 provides instructions and definitions relating to the
addressed side of the form. Section 3 provides item specific
instructions and definitions relating to the financial side of the
form. QFR information is also available at the following
Website: census.gov/econ/qfr.
SECTION 1 – GENERAL INFORMATION
A. Purpose of the Survey – The purpose of this survey is
to provide comprehensive and timely information on business
financial conditions. Each corporation’s response is an
important component in the overall assessment of the health of
our Nation’s economy. The information you provide will be used
to prepare national measures of corporate profits and to
formulate fiscal and monetary policy.
B. Survey Scope – This survey collects income statement
and balance sheet data for domestic corporations that have a
plurality of revenue activity in service industries.
C. Survey Period and Due Date – Report data for the
most recent 3-month period as indicated on the address side of
the form. The questionnaire is due to be returned to the U.S.
Census Bureau within 25 days after the end of the period
requested.
D. Estimates Are Acceptable – The data requested on
this form may not be available by the due date of the form or
may not correspond to your company’s accounting records. In
these instances, your carefully prepared estimates are an
acceptable substitute for actual data. If you need assistance in
completing the form or have specific questions regarding
specific items, or would like to correspond with our staff, enroll
in Secure Messaging Center at the following Website:
econhelp.census.gov/qfr/contactus.You can also call
our staff at our toll-free number at
1 (800) 272–4250 or (301) 763–3359.
E. Filing Instructions
1. Internet Reporting – This option is our preferred method
of collecting data. Internet reporting is available for all
companies. Your username and password are located on the
form. Visit econhelp.census.gov/qfr to log on and report.
2. Facsimile – If you choose not to file by Internet reporting,
fax the completed form toll-free to 1 (800) 447–4613.
3. Mail to – U.S. Census Bureau, 1201 East 10th Street,
Jeffersonville, IN 47132-000.

LINE D-2 – State and local income taxes accrued,
prior and current years. Report the balance owed for
state or local income tax or franchise tax, net of payments. If
payments exceed accruals, report it as a negative (debit)
balance, unless the corporation has applied for a refund.
9 line F. Report
Report income tax refunds due in 10
noncurrent deferred income taxes in 10 line H.

LINE I-3 – Cumulative foreign currency translation
adjustment. Include the balance of the cumulative
translation adjustment for foreign balance sheets.

LINE E-1 – Current portion of long-term debt from
banks. Include the current portion of long-term debt due to
commercial banks only. Report the long-term portion of bank
debt in 10 line G-1.

LINE I-5 – Treasury stock. Include the total cost of the
company’s stock that has been repurchased and held in the
treasury.

Important note: In all correspondence or additional
attachments, include your 10-digit Username located on the
front of the form.
File Copies – Copies retained in respondents’ files are
immune from legal process. It is recommended that a copy of
the completed form be retained for your company records.

LINE E-2 – Current portion of bonds and
debentures. Include the amount of bonds and debentures
that will be redeemed within a year. Report the amount of

LINE J – Total Liabilities and Stockholders’
Equity. Report the sum of 10 lines A-1 through H and I-6.
10 line J must be equal to 10
9 line J, Total Assets.

F. Filing Extensions – If you cannot complete the
questionnaire by the due date, request an extension by phone
toll-free at 1 (800) 272–4250 or (301) 763–3359.

QFR-300(SI) (3-30-2015)

Page 4

LINE I-4 – Other stockholders’ equity items. Include
unearned compensation and ESOP debt guarantees.

PLEASE DO NOT MAIL IN YOUR SURVEY FORM – If
you submit electronically or by fax, DO NOT ALSO mail in a
form. This can create a duplicate from in our system.

U.S. CENSUS BUREAU

G. Legal Authority and Confidentiality of Data –
Response to this request is required by law (Title 13, United
States Code, Section 91). By Section 9 of the same law, your
report to the Census Bureau is confidential. It will be
seen only by sworn Census Bureau employees and used only
for statistical purposes. The law also provides that copies
retained in your files are immune from legal process.
H. Burden Hour Estimate – Public reporting burden for this
collection of information is estimated to average 3.0 hours per
response, including the 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 or
any other aspect of this collection of information, including
suggestions for reducing this burden to: ECON Survey
Comments 0607-0432, U.S. Census Bureau, 4600 Silver Hill
Road, Room EMD-8K122, Washington, DC 20233-1500. You
may e-Mail comments to
ECON.Survey.Comments@census.gov. Be sure to use ECON
Survey Comments 0607-0432 as the subject. Respondents are
not required to respond to any information collection unless it
displays a valid approval number from the Office of
Management and Budget. This 8-digit number appears in the
top right corner on the front of the report form.
SECTION 2 – INSTRUCTIONS FOR SELECT LINE
ITEMS ON ADDRESSED SIDE OF FORM
2 a. and b. Annual closing date and the Federal
Employer Identification Number (FEIN) – Provide the
current Annual closing date and the FEIN of the addressed,
reporting corporation.

If there are changes from the prior quarter for the Annual
closing date or the FEIN, attach a separate sheet noting the
circumstances of the change and the current status of the
former FEIN.
3 Corporation Status – Reporting companies operating
under bankruptcy protection are still required to file. The reports
need to be filed on a properly consolidated basis including any
subsidiary operating under bankruptcy protection. (See
Consolidation Rules in 5 below.) Please note if any operations
have been discontinued. If the company is unable to comply
with the reporting requirements because the books of the
ongoing operations are under the control of a court appointed
trustee, etc., please explain on a separate sheet. (Include your
10-digit Username on all attached information.)
4 Parent Corporation – Give the corporate name, FEIN,
and address of any parent domestic company (owns more than
50 percent of voting securities). If there are multiple tiers of
ownership, give the highest U.S. corporation as the parent.
Note changes from previously reported parent companies giving
all tiers in the ownership chain. This will help us determine the
reporting level and eliminate duplication of coverage.
5 Consolidation Rules – Fully consolidate the operations
of every domestic corporation (including 1120S corporations)
that are taxable under the U.S. Internal Revenue Code and are
owned more than 50 percent by your company and its
majority-owned consolidated subsidiaries. For purposes of this
report, domestic operations refer to operations that are within
the 50 United States and the District of Columbia.
Commonwealths such as Puerto Rico and territories such as
the Virgin Islands are not considered domestic.

INSTRUCTIONS AND DEFINITIONS – Continued
SECTION 2 – INSTRUCTIONS FOR SELECT LINE
ITEMS ON ADDRESSED SIDE OF FORM – Cont.

These costs should include keyman life insurance, provision
for bad debts (net of bad debt recovery), provision for goodwill impairment, and the cost of the inter-company sales to
8 line A.
nonconsolidated subsidiaries shown in 10

Nonconsolidated Domestic and Foreign Operations
are domestic corporations primarily engaged in foreign
operations (workforces are located in foreign countries); foreign
entities (corporate or noncorporate); foreign branch operations;
and, subsidiaries created in foreign countries where services
are primarily in foreign markets. These operations are to be
reported using the equity method or cost method of accounting.

LINE E – Interest expense. Include all interest expense –
both operating and nonoperating. Do not net interest income
8 line G.
with interest expense. Report interest income in 10
LINE F – Dividend Income. Include all dividend income,
both domestic and foreign. Also include dividends from nonconsolidated subsidiaries unless their earnings (losses) are
8 line I.
being reported in 10

Do not consolidate domestic corporations primarily engaged
in banking, finance, or insurance (as defined in the North
American Industry Classification System (NAICS) Sector 52,
United States, 2012).

LINE G – Other recurring nonoperating income
(expense). Include interest income, minority interest, and
other nonoperating income (expense) items not elsewhere
specified.

Equity method of accounting – Report equity earnings
(losses) of all nonconsolidated domestic and foreign operations
8 line I of the Income Statement. Report equity investment
on 10
9 line I of the Balance Sheet.
on 10

LINE H – Nonrecurring items. Include and attach a list
and explain, on a separate sheet, the pretax amounts of
income (loss) from all nonrecurring transactions. Include gain
(loss) on sale of assets, restructuring costs, assets
write-downs, and disposal of business segments. Unlike
GAAP, the operations and assets of a discontinued segment
should be reported together with the continuing operations
until time of disposal.

Cost method of accounting – Report dividends from all
8 line
nonconsolidated domestic and foreign operations on 10
9
F on the Income Statement. Report the investment on 10
line I on the Balance Sheet.
10
5 through 10
7 Subsidiaries – Any changes indicated in 10
6
7 should only reflect changes from the prior quarter.
or 10
However, in order to maintain continuity in the QFR estimates,
please also include any acquisitions or disposal of noncorporate
assets; i.e., branches, divisions, business segments, etc., that
have total assets greater than $50 million.

LINE I – Income (loss) of foreign branches and
equity in earnings (losses) of domestic and foreign
nonconsolidated subsidiaries and other
investments accounted for by the equity method,
net of foreign taxes. Include all income or loss from
nonconsolidated investments.

If you have questions regarding the Consolidation Rules, please
use the Secure Messaging Center to correspond with our staff
at the following Website:
econhelp.census.gov/qfr/contactus. You can also call
our staff at our toll-free number at
1 (800) 272–4250 or (301) 763–3359.

LINE K – Provision for current and deferred
domestic income taxes. Report the provision for U.S.
8 line K-1 and the provision for state and
Federal tax in 10
8 line K-2. No
local income tax and franchise tax in 10
distinction is necessary between current and deferred income
tax provision. Accrue current payables in 10 lines D-1 and
D-2 and deferred payables in 10 line H.

SECTION 3 – INSTRUCTIONS BY LINE ITEM
10
8 SCHEDULE A – STATEMENT OF INCOME AND
RETAINED EARNINGS FOR YOUR 3-MONTH PERIOD

LINE A – All operating revenues, sales, fees and
receipts. Report all operating revenues, sales (net of returns
and allowances and excise and sales taxes), fees and receipts –
including inter-company sales to nonconsolidated subsidiaries.
Unlike Generally Accepted Accounting Principles (GAAP) also
include operating revenues from discontinued operations through
the date of disposal. Commission sales should be reported on a
gross basis including the commissions received.

LINE M – Extraordinary gains (losses), net of
taxes. Include and attach a list and explain, on a separate
sheet, all extraordinary gains (losses), such as damage
losses resulting from acts of God; foreign confiscation of
assets and losses due to condemnation by governing
authorities. Transactions reported in 108 line M must be those
reported as extraordinary in the company’s financial
statements.

LINE B – Depreciation, depletion, and amortization
of property, plant, and equipment. Include the
expense for the current quarter on tangible fixed assets only.
Do not include amortization of intangibles or items such as
bargain on acquisition or goodwill. These items should be
included in 108 line C.

LINE N – Cumulative effect of accounting changes,
net of taxes. Report the cumulative effect of accounting
changes, net of taxes, in the quarter in which the change
takes effect. If the cumulative effect of the accounting change
affects prior years, report the change in the company’s first
fiscal quarter. Note: In those instances where the accounting
change affects prior years and the company’s first fiscal
quarter report has already been filed, it will be necessary to
file a revised report.

LINE C – All other operating costs and expenses –
except interest expense. Report all operating costs
except interest expense. Include selling, general and
administrative expenses, amortization of intangible assets,
and costs of goods sold (net of purchase discounts).

LINE P – Retained earnings at the beginning of
quarter. If the beginning retained earnings is not the same
as the ending retained earnings ( 10 line I-2) of the preceding
quarter, explain in a footnote the significant transactions
creating the differences.

QFR-300(SI) (3-30-2015)

Page 2

INSTRUCTIONS AND DEFINITIONS – Continued
LINE Q – Cash dividends charged to retained
earnings this quarter. Include only cash dividends
charged to retained earnings during the quarter. Include
8
1120S cash distributions. Report non-cash dividends in 10
line R.

LINE C-4 – Other short-term financial investments.
Include bankers’ acceptances, overnight deposits and marketable
securities, such as stocks, commodities, and options.

LINE R – Other direct credits (charges) to retained
earnings. Include all other direct credits or charges not
reported elsewhere, including stock and other non-cash
dividends, etc. Attach a list and explain, on a separate sheet,
the principal credits and charges.
LINE S – Retained earnings at end of quarter. Sum
8 lines O, P, and R less line Q (same as 10 line I-2).
of 10
10
9

SCHEDULE B1 – BALANCE SHEET–ASSETS

LINE A-1 – Cash and demand deposits in the U.S.
Include cash on hand (petty cash), negotiable money orders,
and demand deposits (checking accounts) located in banks
within the United States. Report checking account overdrafts
in 10 line A-1.
LINE A-2 – Time deposits in the U.S. Include all
negotiable certificates of deposit, savings accounts, and other
interest bearing cash deposits.
LINE A-3 – Deposits outside the U.S. Include all
monies, including Euro-dollars, held in banks or other
institutions located outside the United States.
LINE B-1 – U.S. Treasury and Federal agency
securities – subject to agreements to sell. Include
Treasury bills and securities from Federal agencies that are
subject to agreements to sell. Report Treasury and Federal
9
agency securities with maturities greater than one year in 10
line H.
LINE B-2 – U.S. Treasury and Federal agency
securities, other due in one year or less. Include
Treasury bills and securities from Federal agencies, such as
notes insured by Farmers Home Administration, GNMA, or
other agencies that are due in one year or less. Also include
debentures and participation certificates of all Federal
agencies and federally sponsored agencies including GNMA,
CCC, Exim Bank, FHA, TVA, Department of Defense, Banks
for Co-ops, FICB, FHLB, FHLMC, FLB, FNMA, and Postal
Services with present maturities of one year or less. Report
Treasury and Federal agency securities with maturities
9 line H.
greater than a year in 10
LINE C-1 – Commercial and finance company
paper of U.S. issuers. Include short-term investments in
commercial and finance company paper of U.S. issuers.
Report commercial and finance company paper not issued by
9 line C-4.
U.S. companies in 10
LINE C-2 – State and local government securities,
due in one year or less. Include state bonds and other
revenue producing financial instruments sold by a state, city,
or county/parish for short-term projects. Report state and
local government securities with maturities greater than a
year in 10
9 line I.
LINE C-3 – Foreign securities, due in one year or
less. Include foreign securities due in one year or less sold
by a foreign country or its agent. Report foreign securities
9 line I.
with maturities greater than one year in 10

QFR-300(SI) (3-30-2015)

LINE D-1 – Trade receivables from the U.S.
Government. Include only the receivables and unbilled
service revenue from direct contract work for the U.S.
Government. Report trade receivables arising from
subcontract work for the U.S. Government in 109 line D-2. Unlike
GAAP, do not deduct progress payments and billings. These
should be included in 10 line B.
LINE D-2 – Other trade accounts and trade notes
receivable. Include trade receivables from the commercial
customers and governments other than the U.S., less
allowances for doubtful accounts. Also include intercompany
trade receivables from majority-owned subsidiaries that are not
consolidated in this report in accordance with the
consolidation instructions. These receivables should relate to
8 line A and should include
the operating revenue shown in 10
unbilled service revenue. Unlike GAAP, do not deduct progress
payments and billings. These should be included in 10 line F.
Line E – Inventories. Report book value of all
inventories. Include all raw materials, supplies, finished goods,
and work-in-process inventories on the premises, in transit, in
storage, or consigned to others at the end of the accounting
period. Inventories may be reported on whatever valuation
method is used by the company as long as it is reported on a
consistent basis each quarter. Exclude land, buildings, and
other real estate held for resale; these items should be reported
in 10
9 line F. Unlike GAAP, do not deduct progress payments
and billings. These should be in 10 lines B and F.
LINE F – All other current assets. Include
prepaid expenses, income tax refunds receivable, the
current portion of capitalized costs (film, software, etc.) and
other miscellaneous assets that are expected to be
converted to cash or expensed within a year.
LINE G-1 – Property, plant, and equipment. Report
the gross value (acquisition or original cost or other basis) of
all depreciable and amortizable fixed assets. Include all
capitalized leases; improvements and new construction in
progress, but not yet completed; fixed assets owned by the
company and its consolidated subsidiaries that are leased or
rented to others and capital leases, and capitalized
exploration and development costs of mineral properties.
LINE G-2 – Land and mineral rights. Report the gross
value (acquisition or original cost or other basis) of all land,
except land held for resale. Include timber and mineral
rights, except capitalized exploration and development costs
9 line G-1.
of mineral properties as reported in 10
LINE G-3 – Accumulated depreciation, depletion,
and amortization. Report the total accumulated
depreciation, depletion, and amortization for the fixed assets
9 line G-1. Intangible assets, net of amortization,
included in 10
9 line I.
should be included in 10
LINE H – U.S. Treasury and Federal agency
securities, due in more than one year. Include all
U.S. Treasuries and Federal agency securities with current
maturities that are greater than one year.

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