Form 1 Questionnaire

Generic Clearance for Questionnaire Pretesting Research

be125

BE-125 Respondent Debriefings

OMB: 0607-0725

Document [pdf]
Download: pdf | pdf
FORM

BE-125

OMB No. 0608-0067: Approval Expires 10/31/2018

(REV. 09/2016)

BE-125 Identification Number

QUARTERLY SURVEY OF TRANSACTIONS IN SELECTED SERVICES
AND INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
FORM BE-125
Due date:
Within 45 days of the close of each fiscal
quarter (or within 90 days of closing the final
quarter of your fiscal year).
Extension information: 	
See Part V, page 23 of the General
Instructions.
Electronic filing:
www.bea.gov/efile
Mail reports to: 	
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Washington, DC 20233
Deliver reports to:	
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Suitland, MD 20746

Name and address of U.S. Reporter
10001 Company Name:
0
10002 Attention:
0
10003 Address:
0
10004 City, State, Zip Code (9-digit)
0

Fax reports to:
(301) 278-9507
Assistance:
E-mail: be-125help@bea.gov
Telephone: (301) 278-9303
Copies of blank forms: http://www.bea.gov/ssb

BE-125 Filing Requirements:
A response is required if you are notified by BEA about this survey. A BE-125 report must be completed in its entirety by each U.S.
person who had sales to foreign persons that exceeded $6 million or purchases from foreign persons that exceeded $4 million
in any of the intellectual property or services categories listed in  Tables 1−4 on pages 3 through 6 of this survey during the U.S.
Reporter’s prior fiscal year, or for which sales or purchases are expected to exceed those amounts during the current fiscal year. See
the General Instructions for more information on who must report and reporting requirements.
*NOTE – Because these thresholds apply separately to sales and purchases for each type of intellectual property or service listed in
 Tables 1−4 on pages 3 through 6 of this survey, reporting requirements may apply only to sales, only to purchases, or to both.
Authority, Confidentiality, Penalties
This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94-472,90 Stat. 2059,
22 U.S.C. 3101-3108, as amended). The filing of reports is mandatory, and the Act provides that your report to this bureau is
confidential. Persons who fail to report may be subject to penalties. See page 15 of the General Instructions for additional details.
Contact Information
Provide information of person to consult about this report:
Name
10005

0

Telephone Number
10006

Extension

0

Fax Number
10007

0

E-mail Address
10008

0

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

Date

Name

Title

Telephone Number

Extension

Part I – Identification of U.S. Reporter
1 	 What is the U.S. Reporter’s fiscal quarter covered in this report?
Month

Day

Year

Month

Day

Year

11001 1

Beginning date . . . . . . .

11002 1

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

2

	 Check the box that best describes the status of the U.S. Reporter during the reporting period identified in question
11003

3

1 .

1

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

1

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

1

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

	 Was the U.S. Reporter owned more than 50 percent by another U.S. person at any point during the reporting period identified in
question 1 ? See Part II, page 16 of the General Instructions for the definition of U.S. person.
11004

1

1 ■ No — Continue filling out this form.

1

2 ■ Yes — Check A or B:
2

1

■

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

2

2

■

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

Name
0

Comments

11005

Address — Number and Street
0
11006

City, State, Zip Code (9-digit)
0
11007

4 	 Enter the 4-digit code that best describes the primary activity of the consolidated domestic U.S. Reporter from the Summary of
Industry Classifications found on page 24 of the General Instructions. See Part II, page 16 of the General Instructions for the definition
of consolidated domestic U.S. Reporter.
11008

1

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

1

Enter your 9 digit employee identification number without dashes.

Page 2

FORM BE-125 (REV. 09/2016)

Part II – Determination of Reporting Status (Receipts)
Table 1 Receipts from Foreign Persons for Rights Related to Intellectual Property
Distribution of intellectual property receipts by types of rights conveyed
Beginning with the reporting period ending closest to September 30, 2016, transactions for rights related to intellectual property (previously reported under
transaction codes 1 through 8 on this survey) must be reported based on the types of rights conveyed with each transaction. Receipts for rights related to
intellectual property typically fall into three categories: rights to use, rights to reproduce and/or distribute, and outright sale of the intellectual property.
Example 1: Receipts from foreign persons for rights related to the distribution of pharmaceutical products should be reported as “Rights related to the use
of a patent, process, or trade secret to produce and/or distribute a product or service” which corresponds with transaction code 1.1 as shown in Column 1
of Table 1 below.
Example 2: Receipts from foreign persons for downloading audio recordings (i.e., end-user licensing) should be reported as “Rights to books, music, etc.
including end-user rights related to digital content” which corresponds with transaction code 2.1.
In Table 1 below, indicate whether the U.S. Reporter had receipts for any of the transaction types during the reporting period identified in question 1
by checking the corresponding box in Column 3.
For each transaction type checked, indicate whether the U.S. reporter’s receipts for that transaction type exceeded $6 million in the prior fiscal year, or if
they are expected to exceed $6 million in the current fiscal year by checking “yes” or “no” in Column 4.
For each transaction type checked “yes” in Column 4, you are required to report receipts for the reporting period identified in question 1 by individual
country on Schedule A (page 9). For each transaction type checked “no,” you are encouraged to voluntarily report more detailed information on Schedule
A (page 9).
NOTE: The reporting thresholds stated above are based on annual receipts (actual or expected), but amounts reported on Schedule A are only for
the reporting period entered in question 1 . Definitions of the types of intellectual property transactions covered in Table 1 can be found in Part IV,
pages 18–19 of the General Instructions.

Table 1 Receipts from Foreign Persons for Rights Related to Intellectual Property

Transaction
Code

Transaction Type

Had receipts
(regardless
of size) in
the reporting
period?

(1)

(2)

(3)

Had total receipts
exceeding $6 million
during the prior fiscal
year or expected to
exceed $6 million
in the current fiscal
year?
(4)

■
■

■ Yes
■ Yes

■ No
■ No

Schedule A

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule A

■
■

■ Yes
■ Yes

■ No
■ No

Schedule A

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule A

■

■ Yes

■ No

Schedule A

■
■

■ Yes
■ Yes

■ No
■ No

Schedule A

■
■

■ Yes
■ Yes

■ No
■ No

Schedule A

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule A

If yes in
Column 4, report
country detail
for quarterly
transactions on:
(5)

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

Rights related to the use of a patent, process, or trade secret to produce and/or distribute a product or service
Outright sales of proprietary rights related to patents, processes, and trade secrets

Schedule A

Rights related to books, music, etc.
2.1

Rights to use books, music, etc., including end-user rights related to digital content

2.2

Rights to reproduce and/or distribute books, music, etc.

2.3

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

Schedule A
Schedule A

Rights related to trademarks
3.1

Rights to use trademarks

3.3

Outright sales of proprietary rights related to trademarks

Schedule A

Rights related to recorded performances and events such as radio and television programs and motion
pictures
4.1

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

4.2

Rights to reproduce and/or distribute recorded performances and events

4.3

Outright sales of proprietary rights related to recorded performances and events

Schedule A
Schedule A

Rights to broadcast and record live performances and events
5.2

Rights to broadcast and record live performances and events
Rights related to general use computer software

6.2

Rights to reproduce and/or distribute general use computer software

6.3

Outright sales of proprietary rights related to general use computer software

Schedule A

Franchise fees
7.1
7.3

Fees associated with business format franchising
Outright sales of proprietary rights related to business format franchising

Schedule A

Other intellectual property
8.1

Rights to use other intellectual property

8.2

Rights to reproduce and/or distribute other intellectual property

8.3

Outright sales of proprietary rights related to other intellectual property

FORM BE-125 (REV. 09/2016)	

Schedule A
Schedule A

Page 3

Part II – Determination of Reporting (Sales) – Continued
Table 2 Sales of Selected Services to Foreign Persons
In Table 2 below, indicate whether the U.S. Reporter had sales of any of the service types during the reporting period identified in question 1 by
checking the corresponding box in Column 3.
For each service type checked, indicate whether the U.S. Reporter’s sales of that service type exceeded $6 million in the prior fiscal year, or if they are
expected to exceed $6 million in the current fiscal year by checking “yes” or “no” in Column 4.
For each service type checked “yes” in Column 4, you are required to report sales for the reporting period identified in question 1 by individual country
on Schedule A and/or C (pages 9 and 13) as indicated in Column 5. For each service type checked “no,” you are encouraged to voluntarily report more
detailed information on Schedule A and/or C (pages 9 and 13).
NOTE: Reporting status is based on annual sales (actual or expected), but amounts reported on the schedules are only for the reporting period entered
in question 1 . Definitions of the types of services covered in Table 2 can be found in Part IV, pages 19–23 of the General Instructions.

Table 2 Sales of Selected Services to Foreign Persons

Transaction
Code

Service Type

Had sales
(regardless
of size) in
the reporting
period?

(2)

(3)

(1)

9

Accounting, auditing, and bookkeeping services

Had total sales
exceeding $6 million
during the prior fiscal
year or expected to
exceed $6 million
in the current fiscal
year?
(4)

If yes in Column
4, report country
detail for quarterly
transactions on:
(5)

■
■
■
■
■
■
■
■

■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No
■ No
■ No
■ No
■ No

Schedule A

■

■ Yes

■ No

Schedule A

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule A

Schedule A

	10

Advertising services

	11

Auxiliary insurance services

	12

Computer and data processing services

	13

Construction services

	14

Database and other information services

	15

Education services

	16

Engineering, architectural, and surveying services

	17

Financial services

	18

Industrial engineering services

	N/A

Industrial-type maintenance, installation, alteration, and training services (report in 19.1 and 19.2)

	19.1

Maintenance services

	19.2

Installation, alteration, and training services

	20

Legal services

	21

Management, consulting, and public relations services (includes receipts from foreign affiliates for allocated
expenses)

■

■ Yes

■ No

	22

Merchanting services (net receipts)

	23

Mining services

	24

Operational leasing

	25

Trade-related services, other than merchanting services

	26

Artistic-related services

■
■
■
■
■

	27

Premiums paid on primary insurance

■ Yes
■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No
■ No

	28

Losses recovered on primary insurance

	29

Research and development services
Telecommunications services

■
■

	N/A

Other selected services (report in 32–35)

■ Yes
■ Yes

■ No
■ No

Schedule A

	30
	32

Health services
Heritage and recreational services

	34

Audiovisual and production services

	35

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

■
■
■
■

■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No

Schedule A

	33

Schedule A
Schedule A
Schedule A
Schedule C
Schedule A
Schedule A
Schedule C

Schedule A
Schedule A

Schedule A/page 14
Schedule C
Schedule A
Schedule A
Schedule A

Schedule A

Schedule A
Schedule A
Schedule A

*Sales of other selected services n.i.e. include all services transactions and miscellaneous disbursements that are not covered by the categories listed above and are not specifically excluded
(see Part IV, page 22 of the General Instructions). Sales of other selected services n.i.e. exclude sales of 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 port services; and travel-related services
(including hotel accommodation and restaurant meals).

Page 4	

FORM BE-125 (REV. 09/2016)

Part II – Determination of Reporting Status (Payments) – Continued
Table 3 Payments to Foreign Persons for Rights Related to Intellectual Property
Beginning with the reporting period ending closest to September 30, 2016, transactions for rights related to intellectual property (previously reported
under transaction codes 1 through 8 on this survey) must be reported based on the types of rights conveyed with each transaction. Payments for
rights related to intellectual property typically fall into three categories: rights to use, rights to reproduce and/or distribute, and outright purchase of the
intellectual property.
Example 1: Payments to foreign persons for rights to distribute motion pictures should be reported as “Rights to reproduce and/or distribute recorded
performances and events” which corresponds with transaction code 4.2 as shown in Column 1 of  Table 3 below.
Example 2: Payments to foreign persons downloading audio recordings (i.e., end-user licensing) would be reported as “Rights to books, music, etc.
including end-user rights related to digital content” which corresponds with transaction code 2.1.
In Table 3 below, indicate whether the U.S. Reporter had payments for any of the transaction types during the reporting period identified in question
1 by checking the corresponding box in Column 3.
For each transaction type checked, indicate whether the U.S. Reporter’s payments for that transaction type exceeded $4 million in the prior fiscal year, or
if they are expected to exceed $4 million in the current fiscal year by checking “yes” or “no” in Column 4.
For each transaction type checked “yes” in Column 4, you are required to report payments for the reporting period identified in question 1 by individual
country on Schedule B (page 11). For each transaction type checked “no,” you are encouraged to voluntarily report more detailed information on
Schedule B (page 11).
NOTE: The reporting thresholds stated above are based on annual payments (actual or expected), but amounts reported on Schedule B are only for the
reporting period entered in question 1 . Definitions of the types of intellectual property transactions in Table 3 can be found in Part IV, pages 18–19
of the General Instructions.

Table 3 Payments to Foreign Persons for Rights Related to Intellectual Property

Transaction
Code

Transaction Type

Had
payments
(regardless
of size) in
the reporting
period?

(2)

(3)

Had total payments
exceeding $4
million during the
prior fiscal year or
expected to exceed
$4 million in the
current fiscal year?
(4)

■
■

■ Yes
■ Yes

■ No
■ No

Schedule B

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule B

■
■

■ Yes
■ Yes

■ No
■ No

Schedule B

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule B

■

■ Yes

■ No

Schedule B

■
■

■ Yes
■ Yes

■ No
■ No

Schedule B

■
■

■ Yes
■ Yes

■ No
■ No

Schedule B

■
■
■

■ Yes
■ Yes
■ Yes

■ No
■ No
■ No

Schedule B

(1)

If yes in Column
4, report
country detail
for quarterly
transactions on
(5)

Rights related to patents, processes, and trade secrets
1.1

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

1.3

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

Schedule B

Rights related to books, music, etc.
2.1

Rights to use books, music, etc., including end-user rights related to digital content

2.2

Rights to reproduce and/or distribute books, music, etc.

2.3

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

Schedule B
Schedule B

Rights related to trademarks
3.1
3.3

Rights to use trademarks
Outright purchases of proprietary rights related to trademarks

Schedule B

Rights related to recorded performances and events such as radio and television programs and motion
pictures
4.1

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

4.2

Rights to reproduce and/or distribute recorded performances and events

4.3

Outright purchases of proprietary rights related to recorded performances and events

Schedule B
Schedule B

Rights to broadcast and record live performances and events
5.2

Rights to broadcast and record live performances and events
Rights related to general use computer software

6.2
6.3

Rights to reproduce and/or distribute general use computer software
Outright purchases of proprietary rights related to general use computer software

Schedule B

Franchise Fees
7.1

Fees associated with business format franchising

7.3

Outright purchases of proprietary rights related to business format franchising

Schedule B

Other intellectual property
8.1

Rights to use other intellectual property

8.2

Rights to reproduce and/or distribute other intellectual property

8.3

Outright purchases of proprietary rights related to other intellectual property

FORM BE-125 (REV. 09/2016)	

Schedule B
Schedule B

Page 5

Part II – Determination of Reporting Status (Purchases) – Continued
Table 4 Purchases of Selected Services from Foreign Persons
In Table 4 below, indicate whether the U.S. Reporter had purchases of any of the service types during the reporting period identified in question 1 by
checking the corresponding box in Column 3.
For each service type checked, indicate whether the U.S. Reporter’s purchases of that service type exceeded $4 million in the prior fiscal year, or if they
are expected to exceed $4 million in the current fiscal year by checking “yes” or “no” in Column 4.
For each service type checked “yes” in Column 4, you are required to report purchases for the reporting period identified in question 1 by individual
country on Schedule B (page 11). For each service type checked “no,” you are encouraged to voluntarily report more detailed information on Schedule B.
NOTE: Reporting status is based on annual purchases (actual or expected), but amounts reported on the schedules are only for the reporting period
entered in question 1 . Definitions of the types of services transactions covered in Table 4 can be found in Part IV, pages 19–23 of the General
Instructions.

Table 4 Purchases of Selected Services from Foreign Persons

Transaction
Code

Service Type

Had
purchases
(regardless
of size)
in the
reporting
period?

Had total purchases
exceeding $4 million
during the prior fiscal
year or expected to
exceed $4 million
in the current fiscal
year?

(2)

(3)

(4)

(1)

9

Accounting, auditing, and bookkeeping services

	10

Advertising services

	11

Auxiliary insurance services

	12

Computer and data processing services

	13

Construction services

	14

Database and other information services

	15

Education services

	16

Engineering, architectural, and surveying services

	17

Financial services

	18

Industrial engineering services

	N/A

Industrial-type maintenance, installation, alteration, and training services (report in 19.1 and 19.2)

19.1

Maintenance services

19.2

Installation, alteration, and training services

	20

Legal services

	21

Management, consulting, and public relations services (includes payments to a foreign parent for allocated expenses)

	22

Merchanting services (net receipts)

	23

Mining services

	24

Operational leasing

	25

Trade-related services, other than merchanting services

	26

Artistic-related services

	27

Premiums paid on primary insurance

	28

Losses recovered on primary insurance

	29

Research and development services

	30

Telecommunications services

	N/A

Other selected services (report in 32-35)

	32

Health services

	33

Heritage and recreational services

	34

Audiovisual and production services

	35

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

If yes in Column
4, report country
detail for quarterly
transactions on:

(5)

■
■
■
■
■
■
■
■
■
■

■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No
■ No
■ No
■ No
■ No
■ No
■ No

Schedule B

■
■
■
■

■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No

Schedule B

■
■
■
■
■
■
■
■

■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No
■ No
■ No
■ No
■ No

Schedule B

■
■
■
■

■ Yes
■ Yes
■ Yes
■ Yes

■ No
■ No
■ No
■ No

Schedule B

Schedule B
Schedule B
Schedule B
Schedule B
Schedule B
Schedule B
Schedule B
Schedule B
Schedule B

Schedule B
Schedule B
Schedule B

Schedule B
Schedule B
Schedule B
Schedule B
Schedule B
Schedule B
Schedule B

Schedule B
Schedule B
Schedule B

*Purchases of other selected services n.i.e. include all services transactions and miscellaneous disbursements that are not covered by the categories listed above and are not
specifically excluded (see Part IV, page 22 of the General Instructions). Purchases of other selected services n.i.e. excludes purchases of financial services by financial services
providers (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 port services; and travel-related services (including hotel accommodation and restaurant meals).

Page 6	

FORM BE-125 (REV. 09/2016)

Part II – Determination of Reporting Status – Continued

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

$

Bil.

Mil.

Thous.

Dols.

1

335

000

1

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

6 	 Did you check any of the boxes in Column 3 of Tables 1–4 on pages 3 through 6? In other words, did you have transactions with
foreign persons during the reporting period of any of the types listed, regardless of size?
11010 1

1

1

2

■	Yes – Continue to Question 7 .
■	No – STOP HERE and return the report according to the instructions on page 1.

7 	 For all of the transaction or service types you checked in Column 3, did you also check “yes” in Column 4?
11011 1

1

■	Yes – For each transaction or service type checked “yes” in Column 4 in

1

2

■	No –

Tables 1–4  , you are required to report total sales
and/or purchases by country and affiliation on Schedules A through C, as indicated in Column 5. Skip question 8 and continue
to the schedules.
•	For each transaction or service type checked “yes” in Column 4 in Tables 1–4  , you are required to report total sales and/or
purchases by country and affiliation on Schedules A through C, as indicated in Column 5.
•	For each transaction or service type checked “no” in Column 4 of  Tables 1–4  , you are requested to voluntarily report those
sales and/or purchases on Schedules A through C, as indicated in Column 5. However, you may also report the total amount of
those sales and/or purchases in the boxes provided in question 8 .

8 	 If you answered “No” to question 7  , please provide an estimate of the total amount of sales and/or purchases that you elected not to
report voluntarily on Schedules A through C.
Total sales not reported on
Schedules A and/or C
$
Mil.
Thous.
Dols.

Total purchases not reported on
Schedule B
$
Mil.
Thous.
Dols.

1

2

11012

000

000

Comments

FORM BE-125 (REV. 09/2016)	

Page 7

SCHEDULE A – U.S. Reporter’s Sales of Selected Services and Intellectual Property to Foreign Persons
Schedule A Reporting Instructions
Transactions accrued during the reporting period should be reported by transaction or service type and according to the U.S. Reporter’s affiliation with
the purchaser. ONLY report transactions between the U.S. Reporter’s domestic operations and foreign persons. DO NOT report transactions between
the U.S. Reporter’s foreign affiliates and foreign persons, or between the U.S. Reporter’s domestic operations and other U.S. persons.
Table 1 and Table 2 on pages 3 and 4 contain the types of transactions and services that are reportable on Schedule A and corresponding
numerical transaction codes (from Column 1 of the Tables). Columns 3, 4, and 5 on Schedule A correspond to the U.S. Reporter’s affiliation with the
foreign purchaser.
How to Report:
1. 	For each transaction or service type that is reportable, enter the associated transaction code from Column 1 of Table 1 and/or Table 2 in the
designated box at the top of Schedule A.
2. 	Enter the country(ies) with which you had sales of this type in the left most column of Schedule A (SALES TO – Specify country).
3. 	For each country, enter the total value of the sale(s) you had of this type in the column that corresponds to the purchaser’s relationship with the U.S.
Reporter:
Column 3

Between the U.S. Reporter and a foreign affiliate

Column 4

Between the U.S. Reporter and its foreign parent group

Column 5

Between the U.S. Reporter and unaffiliated foreign persons

Example:
Your company sold advertising services to persons in Australia. Sales of $325,000 were to a foreign affiliate of the U.S. Reporter, and sales of $2,240,000
were to an unaffiliated foreign person.
First identify “advertising services” from the table on page 4. The corresponding transaction code is 10.
	10

Advertising services

Enter 10 in the box marked Transaction Code on Schedule A. Enter Australia in the first column of row 1. Enter 325 in the column marked foreign affiliates
and 2240 in the column marked unaffiliated foreign persons.

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

SALES TO

Transaction Code

10
______________

(Specify country)

Foreign
affiliates
(3)

(2)

1.

Australia

A1000

2

3

002

2

3

Foreign parent group
(4)
4

325

000

4

Unaffiliated foreign persons
(5)
5

000

5

2,240

000

Report data in thousands of U.S. dollars (e.g., report $1,555,555.00 as 1,556). If you are reporting sales of more than one type of intellectual property or
service, or need to report additional country detail, please use the overflow sheets provided (pages 25 and 26 of the survey) or make additional copies of
this schedule. (eFile users – select “Add overflow” from the survey selection page).
If you report data for transaction code 22, you must also complete page 14 – Additional Reporting of Transactions in Merchanting Services. Note that
sales of the following transaction types should be reported on Schedule C: transaction code 13, Construction services; transaction code 16, Engineering,
architectural and surveying services; and transaction code 23, Mining services.

Page 8	

FORM BE-125 (REV. 09/2016)

SCHEDULE A – U.S. Reporter’s Sales of Selected Services and Intellectual Property to Foreign Persons
If you are reporting sales of more than one type of intellectual property or service, or need to report additional country detail, please use the overflow
sheets provided (pages 25 and 26 of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the survey
selection page).

Mandatory Reporting for Sales of Each Type of Intellectual Property or Service Exceeding the $6 Million Threshold
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556).
Transaction Code

BEA USE
ONLY

SALES TO

-- Select Transaction
Code -______________

(Specify country)
(1)

Foreign affiliates
(3)

(2)

Foreign parent group
(4)

Unaffiliated foreign persons
(5)

A1000

1

2

3

4

5

1. --Select Country--

002

1

2

3

4

5

2. --Select Country--

003

1

2

3

3. --Select Country--

004

1

2

3

4. --Select Country--

005

1

2

3

5. --Select Country--

006

1

2

3

6. --Select Country--

007

1

2

3

7. --Select Country--

008

1

2

3

8. --Select Country--

009

1

2

3

9. --Select Country--

010

1

2

3

10. --Select Country--

011

1

2

3

11. --Select Country--

012

1

2

3

12. --Select Country--

013

1

2

3

13. --Select Country--

014

1

2

3

14. --Select Country--

015

1

2

3

15. --Select Country--

016

1

2

3

16. --Select Country--

017

1

2

3

17. --Select Country--

018

1

2

3

18. --Select Country--

019

1

2

3

19. --Select Country--

020

1

2

3

20. --Select Country--

021

1

2

3

21. --Select Country--

022

1

2

3

22. --Select Country--

023

1

2

3

23. --Select Country--

024

1

2

3

24. --Select Country--

025

1

2

3

25. --Select Country--

026

1

2

3

26. --Select Country--

027

1

2

3

27. --Select Country--

028

1

2

3

28. --Select Country--

029

1

2

3

29. --Select Country--

030

1

2

3

30. --Select Country--

031

1

2

3

31. --Select Country--

032

1

2

3

32. --Select Country--

033

1

2

3

1

2

3

2

3

33. Total all countries this page

001

34. Voluntary data —

034

If total sales of an individual type of intellectual
property or service are below the $6 million
mandatory threshold, complete line 34 (see
Part A.1.b. of the General Instructions).

0

1

709

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

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

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

4

000

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

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

5

000

000

35. 	If you reported sales of transaction codes 8.1-8.3, other intellectual property, or 35, other selected services n.i.e., specify the major type of intellectual property
or service:
035 0

FORM BE-125 (REV. 09/2016)	

Page 9

SCHEDULE B – U.S. Reporter’s Purchases of Selected Services and Intellectual Property from Foreign Persons
Schedule B Reporting Instructions
Purchases accrued during the reporting period should be reported by transaction or service type and according to the U.S. Reporter’s affiliation with the
seller. ONLY report transactions between the U.S. Reporter’s domestic operations and foreign persons. DO NOT report transactions between the U.S.
Reporter’s foreign affiliates and foreign persons, or between the U.S. Reporter’s domestic operations and other U.S. persons.
Table 3 and Table 4 on pages 5 and 6 contain the types of transactions and services that are reportable on Schedule B and corresponding
numerical transaction codes (from Column 1 of the Tables). Columns 3, 4, and 5 on Schedule B correspond to the U.S. Reporter’s affiliation with the
foreign seller.
How to Report:
1. 	For each transaction or service type that is reportable, enter the associated transaction code from Column 1 of Table 3 and/or Table 4 in the
designated box at the top of Schedule B.
2. 	Enter the country(ies) with which you had purchases of this type in the left most column of Schedule B (PURCHASES FROM – Specify country).
3. 	For each country, enter the total value of the purchase(s) you had of this type in the column that corresponds to the seller’s relationship with the U.S.
Reporter:
Column 3

Between the U.S. Reporter and a foreign affiliate

Column 4

Between the U.S. Reporter and its foreign parent group

Column 5

Between the U.S. Reporter and unaffiliated foreign persons

Example:
Your company purchased advertising services from persons in Australia. Purchases of $325,000 were from a foreign affiliate of the U.S. reporter, and
purchases of $2,240,000 were from an unaffiliated foreign person.
First identify “advertising services” from the table on page 6. The corresponding transaction code is 10.
	10

Advertising services

Enter 10 in the box marked Transaction Code on Schedule B. Enter Australia in the first column of row 1. Enter 325 in the column marked foreign affiliates
and 2240 in the column marked unaffiliated foreign persons.

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

PURCHASES FROM

Transaction Code

10
______________

(Specify country)
Foreign affiliates
(3)

(2)
B1000

1.

Australia

002

2

2

Foreign parent group
(4)

3
3

4

325

000

4

Unaffiliated foreign persons
(5)
5

000

5

2,240

000

Report data in thousands of U.S. dollars (e.g., report $1,555,555.00 as 1,556). If you are reporting purchases of more than one type of intellectual
property or service, or need to report additional country detail, please use the overflow sheets provided (pages 25 and 26 of the survey) or make
additional copies of this schedule. (eFile users – select “Add overflow” from the survey selection page).

Page 10	

FORM BE-125 (REV. 09/2016)

SCHEDULE B – U.S. Reporter’s Purchases of Selected Services and Intellectual Property from Foreign Persons
If you are reporting purchases of more than one type of intellectual property or service, or need to report additional country detail, please use the
overflow sheets provided (pages 25 and 26 of the survey) or make additional copies of this schedule. (eFile users- select “Add overflow” from the
survey selection page).

Mandatory Reporting for Purchases of Each Type of Intellectual Property or Service Exceeding the $4 Million
Threshold
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556).
BEA USE
ONLY

PURCHASES FROM

Transaction Code

-- Select Transaction
Code -______________

(Specify country)
(1)

Foreign affiliates
(3)

(2)

Foreign parent group
(4)

Unaffiliated foreign persons
(5)

B1000

1

2

3

4

5

1. --Select Country--

002

1

2

3

4

5

2. --Select Country--

003

1

2

3

004

1

2

3

005

1

2

3

3. --Select Country-4. --Select Country-5. --Select Country--

006

1

2

3

6. --Select Country--

007

1

2

3

7. --Select Country--

008

1

2

3

009

1

2

3

010

1

2

3

8. --Select Country-9. --Select Country-10. --Select Country-11. --Select Country-12. --Select Country--

011

1

2

3

012

1

2

3

013

1

2

3

13. --Select Country--

014

1

2

3

14. --Select Country--

015

1

2

3

15. --Select Country--

016

1

2

3

16. --Select Country--

017

1

2

3

17. --Select Country--

018

1

2

3

18. --Select Country--

019

1

2

3

19. --Select Country--

020

1

2

3

20. --Select Country--

021

1

2

3

21. --Select Country--

022

1

2

3

22. --Select Country--

023

1

2

3

23. --Select Country--

024

1

2

3

24. --Select Country--

025

1

2

3

25. --Select Country--

026

1

2

3

26. --Select Country--

027

1

2

3

028

1

2

3

029

1

2

3

030

1

2

3

27. --Select Country-28. --Select Country-29. --Select Country-30. --Select Country--

031

1

2

3

31. --Select Country--

032

1

2

3

32. --Select Country--

033

1

2

3

1

2

3

2

3

33. Total for all countries, this page

001

34. Voluntary data —

034

If total purchases of an individual type
of intellectual property or service are below the
$4 million mandatory threshold, complete line 34
(see Part A.1.b. of the General Instructions).

0

1

709

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

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

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

4

000

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

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

5

000

000

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

property or service:

035 0

FORM BE-125 (REV. 09/2016)	

Page 11

SCHEDULE C – U.S. Reporter’s Sales of Construction Services; Engineering, Architectural, and Surveying
Services; and Mining Services To Foreign Persons
Schedule C Reporting Instructions
Sales (operating revenues) accrued during the reporting period should be reported by service type and according to the U.S. Reporter’s affiliation with the
purchaser. ONLY report transactions between the U.S. Reporter’s domestic operations and foreign persons. DO NOT report transactions between the U.S.
Reporter’s foreign affiliates and foreign persons, or between the U.S. Reporter’s domestic operations and other U.S. persons.
The table below contains the types of services that are reportable on Schedule C along with a corresponding numerical transaction code.
How to Report:
1.	Identify the service type that best describes the U.S. Reporter’s sales (operating revenues) to the foreign person(s) from the table below, and enter the
associated transaction code in the designated box at the top of Schedule C.
Transaction
code
13
16
23

Service type
Construction services
Engineering, architectural, and surveying services
Mining services

2.	Enter the country of the purchaser in the left most column on Schedule C (SALES TO – specify country).
3.	Enter the value of the transaction(s) in the set of columns that correspond to the purchaser’s relationship with the U.S. Reporter:
Report in
columns

Affiliation with U.S. Reporter

3–5

Between the U.S. Reporter and a foreign affiliate

6–8

Between the U.S. Reporter and its foreign parent group

9–11

Between the U.S. Reporter and unaffiliated foreign persons

Example:
Your company sold $325,000 of construction services to foreign affiliates in Australia. Goods exports and foreign expenses related to those sales totaled
$45,000 and $155,000, respectively.
First identify “construction services” from the table below. The corresponding transaction code is 13.
13

Construction services

Enter 13 in the box marked Transaction Code on Schedule C. Enter Australia in the first column of row 1. Enter 325 in Column 3. Enter “45” in Column 4,
and “155” in Column 5. (see Specific Reporting Instructions below for more information).

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

SALES TO

Transaction Code

13
_____________

(Specify country)

FOREIGN AFFILIATES
Gross operating revenues
(3)

(1) (2)
Country

1. Australia

B1000

1

2

3

002

1

2

3

Goods exports
(4)
4

325 000

4

Foreign expenses
(5)
5

45 000

5

155 000

Report data in thousands of U.S. dollars (e.g., report $1,555,555.00 as 1,556). If you are reporting sales of more than one type of service, or need to
report additional country detail, please use the overflow sheet provided (page 27 of the survey) or make additional copies of this schedule. (eFile users –
select “Add overflow” from the survey selection page).
Specific Reporting Instructions:
Gross operating revenues (columns 3, 6, and 9) – Report revenues (sales) as recorded on your books for the value of services sold and/or completed
during the reporting period (not when actual payment is received).
Goods exports (columns 4, 7, and 10) – Report the value of merchandise exports from the United States during the reporting period that were made
in connection with projects. Exports should include the value of equipment, supplies, materials, etc., and should equal the amounts reported on the
Shippers Export Declarations (SED) filed with U.S. Customs and Border Protection plus the cost of transporting the goods to foreign destinations. Exclude
temporary exports of equipment or other goods that are intended to be returned to the United States within one year and in substantially the same
condition as when exported (consistent with the SED instructions regarding temporary exports).
Foreign expenses or disbursements (columns 5, 8, and 11) – Report salaries and wages transmitted or disbursed abroad; expenses or outlays for
services (including purchases from foreign subcontractors), materials, and equipment purchases abroad; and other foreign expenses (e.g., local taxes
and fees for permits). (Do not report purchases of material and equipment for import into the United States.)
Page 12	

FORM BE-125 (REV. 09/2016)

SCHEDULE C – U.S. Reporter’s Sales of Construction Services; Engineering, Architectural, and Surveying
Services; and Mining Services To Foreign Persons (Only transaction codes 13, 16, and 23 are to be
reported on this schedule. Do not combine service types.)
If you are reporting sales of more than one type of service, or need to report additional country detail, please use the overflow sheet provided (page 27
of the survey) or make additional copies of this schedule. (eFile users – select “Add overflow” from the survey selection page).

Mandatory Reporting for Each Type of Service Exceeding the $6 Million Threshold
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556).
Transaction Code

23. Mining services
____________
BEA USE
ONLY

SALES TO
(Specify country)

(1)

(2)

Foreign affiliates
Gross
operating
revenues
(3)

Goods
exports

Foreign parent group

Foreign
expenses

(4)

(5)

Gross
operating
revenues
(6)

Goods
exports

Unaffiliated foreign persons

Foreign
expenses

(7)

(8)

Gross
operating
revenues
(9)

Goods
exports

Foreign
expenses

(10)

(11)

Country

C1000

1

2

3

4

5

6

7

8

9

10

11

1. --Select Country--

002

1

2

3

4

5

6

7

8

9

10

11

2. --Select Country--

003

1

2

3

4

5

6

7

8

9

10

11

3. --Select Country--

004

1

2

3

4

5

6

7

8

9

10

11

4. --Select Country--

005

1

2

3

4

5

6

7

8

9

10

11

5. --Select Country--

006

1

2

3

4

5

6

7

8

9

10

11

6. --Select Country--

007

1

2

3

4

5

6

7

8

9

10

11

7. --Select Country--

008

1

2

3

4

5

6

7

8

9

10

11

8. --Select Country--

009

1

2

3

4

5

6

7

8

9

10

11

9. --Select Country--

010

1

2

3

4

5

6

7

8

9

10

11

10. --Select Country--

011

1

2

3

4

5

6

7

8

9

10

11

11. --Select Country--

012

1

2

3

4

5

6

7

8

9

10

11

12. --Select Country--

013

1

2

3

4

5

6

7

8

9

10

11

13. --Select Country--

014

1

2

3

4

5

6

7

8

9

10

11

14. --Select Country--

015

1

2

3

4

5

6

7

8

9

10

11

15. --Select Country--

016

1

2

3

4

5

6

7

8

9

10

11

16. --Select Country--

017

1

2

3

4

5

6

7

8

9

10

11

17. --Select Country--

018

1

2

3

4

5

6

7

8

9

10

11

18. --Select Country--

019

1

2

3

4

5

6

7

8

9

10

11

19. --Select Country--

020

1

2

3

4

5

6

7

8

9

10

11

20. --Select Country--

021

1

2

3

4

5

6

7

8

9

10

11

21. --Select Country--

022

1

2

3

4

5

6

7

8

9

10

11

22. --Select Country--

023

1

2

3

4

5

6

7

8

9

10

11

024

1

2

3

4

5

6

7

8

9

10

11

025

1

2

3

4

5

6

7

8

9

10

11

026

1

2

3

4

5

6

7

8

9

10

11

26. --Select Country--

027

1

2

3

4

5

6

7

8

9

10

11

27. --Select Country--

028

1

2

3

4

5

6

7

8

9

10

11

029

1

2

3

4

5

6

7

8

9

10

11

030

1

2

3

4

5

6

7

8

9

10

11

031

1

2

3

4

5

6

7

8

9

10

11

31. Total for all countries, this page

001

1

2

3

4

5

6

7

8

9

10

11

32. Voluntary data —

032

1

2

3

4

5

6

7

8

9

10

11

23. --Select Country-24. --Select Country-25. --Select Country--

28. --Select Country-29. --Select Country-30. --Select Country--

If total sales of an individual type
of service are below the $6 million
threshold, complete line 32 (See Part
A.1.b. of the General Instructions).

0

709

	
FORM BE-125 (REV. 09/2016)	

Page 13

Additional Reporting of Transactions in Merchanting Services
9

	 Did you report sales of merchanting services (net receipts) on Schedule A?
D1001

 10

1

1 ■	Yes — Go to question  10 .

1

2 ■ No — Please return the survey according to the instructions on page 1.

	 Please report the gross value of sales and purchases of the goods sold under the merchanting services (net receipts) you reported on
Schedule A. (Note: Net 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.)

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

Gross Sales

1

D1002

Page 14	

_____________

Gross Purchases

2

000

=

_____________

3

000

–

_____________

000

FORM BE-125 (REV. 09/2016)

GENERAL INSTRUCTIONS
Public reporting burden for this BE-125 report is estimated to average 16
hours per response. This burden includes time for reviewing instructions,
searching existing data sources, gathering and maintaining the data needed,
and completing and reviewing the collection of information. Send comments
regarding this burden estimate to Director, Bureau of Economic Analysis
(BE-1), U.S. Department of Commerce, 4600 Silver Hill Rd., Washington, DC
20233; and to the Office of Management and Budget, Paperwork Reduction
Project 0608-0067, Washington, DC 20503.
Purpose – Reports on this form are required to obtain reliable and upto-date information on intellectual property and services transactions
between U.S. and foreign persons. The data will be used in compiling the
U.S. international transactions accounts and national income and product
accounts. The information will also be used to formulate U.S. policy on such
international transactions, and to analyze the impact of that policy and the
policies of foreign countries.
Authority – This survey is being conducted under the authority of the
International Investment and Trade in Services Survey Act (P.L. 94-472,
90 Stat. 2059, 22 U.S.C. 3101-3108, as amended – hereinafter “the Act”).
Regulations for the survey may be found in 15 CFR Part 801. The survey has
been approved by the Office of Management and Budget (OMB) under the
Paperwork Reduction Act (44 U.S.C. 3501, et seq).
Penalties – Persons who fail to report may be subject to a civil penalty of
not less than $2,500, and not more than $32,500, and to injunctive relief
commanding such person to comply, or both. These civil penalties are
subject to inflationary adjustments. Those adjustments are found in 15 CFR
6.4. Whoever willfully fails to report shall be fined not more than $10,000
and, if an individual, may be imprisoned for not more than one year, or both.
Any officer, director, employee, or agent of any corporation who knowingly
participates in such violations, upon conviction, may be punished by a
like fine, imprisonment, or both. (See 22 U.S.C. 3105.) Notwithstanding
the above, a U.S. person is not subject to any penalty for failure to report
if a valid Office of Management and Budget (OMB) control number is not
displayed on the form. The control number for Form BE-125 (0608-0067) is
displayed at the top of the first page of this form.
Confidentiality – The Act provides that your report to this Bureau is
confidential and may be used only for analytical and statistical purposes.
Without your prior written permission, the information filed in your report
cannot be presented in a manner that allows it to be individually identified.
Your report cannot be used for purposes of taxation, investigation, or
regulation. Copies retained in your files are immune from legal process.
I. WHO IS TO REPORT AND GENERAL COVERAGE
A.	 Who must report – A response is required from each U.S. person that
was notified by BEA about the survey.
1. 	Mandatory and voluntary reporting
a. 	Mandatory reporting – A complete BE-125 report is required from
each U.S. person that:
(1) 	had sales to foreign persons in any of the intellectual property or
services transactions listed in IV. of these General Instructions
that exceeded $6,000,000 in the U.S. person’s prior fiscal year,
or for which sales are expected to exceed that amount in the
current fiscal year, OR
(2) 	had purchases from foreign persons in any of the intellectual
property or services transactions listed in IV. of these General
Instructions that exceeded $4,000,000 in the U.S. person’s prior
fiscal year, or for which purchases are expected to exceed that
amount in the current fiscal year.
The $6,000,000 (sales) and $4,000,000 (purchases) thresholds for
mandatory reporting are based on covered transactions with foreign
persons by all parts of the consolidated U.S. domestic reporter.
Because these thresholds apply separately to sales and purchases,
the mandatory reporting requirements may apply only to sales, only
to purchases, or to both.
The determination of whether a U.S. person is subject to mandatory
reporting may be based on the judgment of knowledgeable persons
in a company who can identify reportable transactions, on a recall
basis, with a reasonable degree of certainty, without conducting a
detailed records search.
Complete Parts I and II of the form, and the mandatory tables of
Schedule A, B and/or C as required. Enter the total transaction
amounts, applicable to a particular schedule, in the appropriate

BE-125 Instructions (09/2016)

column(s) on line 33 of the Schedule A and B, and line 31 of the
Schedule C. Distribute amounts to the foreign country(ies) involved
in the transaction(s) on lines above the total line on each applicable
schedule. Use additional copies of the schedules, or the available
overflow sheets, to report additional countries as necessary.
A U.S. person contacted by BEA who had covered transactions that
exceeded one of the mandatory reporting thresholds ($6,000,000
in sales OR $4,000,000 in purchases) during the reporting period,
but does not meet both of these mandatory reporting thresholds is
required to report the total of those transactions (sales or purchases)
below the threshold in question 8 on page 7. Alternatively, the U.S.
Reporter may report either:
(1)	 totals by service type on line 34 of Schedules A or B, and on line
32 of Schedule C, as appropriate, or
(2)	 the full detail (by service type and by country) on lines 1-32 of
Schedules A or B and on lines 1-30 of Schedule C, as appropriate.
A U.S. person with covered sales that were $6,000,000 or less AND
covered purchases that were $4,000,000 or less during the previous
fiscal year, and are expected to fall below those thresholds in the
current fiscal year is required to report the amounts in question 8 on
page 7 only if notified by BEA about the survey. Alternatively, the U.S.
Reporter may report either:
(1)	 totals by service type on line 34 of Schedules A or B, and on line
32 of Schedule C, as appropriate, or
(2)	 the full detail (by service type and by country) on lines 1-32 of
Schedules A or B and on lines 1-30 of Schedule C, as appropriate.
b. 	Voluntary reporting
A U.S. person who is not notified by BEA about this survey but has
transactions of the types covered by the survey is requested to provide
an estimate of those covered transactions for the quarterly period
covered by this form. Provision of this information is voluntary. The
estimates may be judgmental. If you elect to file voluntarily, please
complete Parts I and II and report the total of your covered transactions
(sales and/or purchases) in question 8 on page 7. Alternatively, you
may report either:
(1)	 totals by service type on line 34 of Schedules A or B, and on line
32 of Schedule C, as appropriate, or
(2)	 the full detail (by service type and by country) on lines 1-32 of
Schedules A or B and on lines 1-30 of Schedule C, as appropriate.
c. 	Exemption – Any U.S. person that was notified by BEA about this
survey, but has no transactions of the types of services covered, must
complete and return Parts I and II.
2.	 Consolidation – A U.S. enterprise should file a single Form BE-125
covering combined (total) intellectual property and services transactions
of all its domestic subsidiaries and parts.
Consolidating unincorporated enterprises
Consolidate into your BE-125 report the transactions of unincorporated
enterprises in which your company has voting control. Please see
the following items on determining the voting interest in typical
unincorporated enterprises.
Partnerships – Most partnerships are either general partnerships or
limited partnerships. Consolidation of partnerships and inclusion of their
intellectual property and services transactions (sales and purchases) on
the BE-125 survey is based on voting control.
a.	 General partnerships
Determination of voting interest – The determination of the percentage
of voting interest of a general partner is based on who controls the
partnership. The percentage of voting interest is not based on the
percentage of ownership in the partnership’s equity. The general
partners are presumed to control a general partnership.
Unless a clause to the contrary is contained in the partnership
agreement, a general partnership is presumed to be controlled
equally by each of the general partners.
Managing partners – If one general partner is designated as the
managing partner, responsible for the day-to-day operations of
the partnership, this does not necessarily transfer control of the
partnership to the managing partner. If the managing partner must
obtain approval for annual operating budgets and for decisions

Page 15

GENERAL INSTRUCTIONS – Continued
relating to significant management issues from the other general
partners, then the managing partner does not have a 100 percent
voting interest in the partnership.
b.	 Limited partnerships
Determination of voting interest – The determination of the
percentage of voting interest in a limited partnership is based on
who controls the partnership. The percentage of voting interest is not
based on the percentage of ownership in the partnership’s equity.
In most cases, the general partner is presumed to control a limited
partnership, and therefore, have a 100 percent voting interest in
the limited partnership. If there is more than one general partner,
the partnership is presumed to be controlled equally by each of the
general partners, unless a clause to the contrary is contained in the
partnership agreement. Therefore, unless a clause to the contrary
is contained in the partnership agreement, limited partners are
presumed to have zero voting interest in a limited partnership.
Managing partners – See discussion under “General Partnerships”
above.
c.	 Limited Liability Companies (LLCs)
Determination of voting interest – The determination of the
percentage of voting interest in an LLC is based on who controls
the LLC. The percentage of voting interest is not based on the
percentage of ownership in the LLC’s equity. LLCs are presumed
to be controlled equally by each of its members (owners), unless a
clause to the contrary is contained in the articles of organization or in
the operating agreement.
Managing member – If one member is designated as the managing
member responsible for the day-to-day operations of the LLC, this
does not necessarily transfer control of the LLC to the managing
member. If the managing member must obtain approval for annual
operating budgets and for decisions relating to other significant
management issues from the other members, then the managing
member does not have a 100 percent voting interest in the LLC.
B. 	BE-125 definition of services – Services transactions covered by this
survey consist of 1) receipts and payments related to certain intellectual
property rights (see Tables 1 and 3 on pages on pages 3 and 5 for a list
of intellectual property-related transactions covered by this survey and
Part IV. of the General Instructions on pages 18 and 19 for definitions)
and 2) sales and purchases of selected services (see Tables 2 and 4 on
pages on pages 4 and 6 for a list of services covered by this survey and
Part IV. of the General Instructions on pages 19 and 23 for definitions).
Types of transactions excluded from the scope of this survey:
1. 	Sales and purchases of goods. Trade in goods involves products
that have a physical form, and includes payments or receipts for
electricity.
2. 	Sales and purchases of financial instruments, including stocks,
bonds, financial derivatives, loans, mutual fund shares, and
negotiable CDs. (However, securities brokerage is a service.)
3. 	Income on financial instruments (interest, dividends, capital gain
distributions, etc).
4. 	Compensation paid to, or received by, employees.
5. 	Penalties and fines and gifts or grants in the form of goods and cash
(sometimes called “transfers”).
For additional clarifications of reporting requirements, please read the
BE-125 survey instructions, call (301) 278-9303, or send an e-mail to
be-125help@bea.gov.
C. 	BE-125 definition of sales or purchases – It should be noted that
an item other than sales or purchases may be used as the measure
of a given service for purposes of determining whether the threshold
for mandatory reporting of the service is exceeded. Note that in
several cases – advertising; telecommunications; performing arts, etc.;
merchanting; miscellaneous disbursements (included in transaction
code 35 in IV. of these General Instructions) – measures other than, or
in addition to, sales or purchases of services should be used. See Part
IV. of these General Instructions for an explanation of what measure
should be applied in determining whether you are subject to the BE-125
survey’s mandatory reporting requirements for a given service.
D.	 Clarification of coverage and special situations
1. Reporting period – Form BE-125 is a quarterly report; one report is
to be filed for each fiscal quarter of the year.
Page 16	

2. Date of recording transactions – Transactions are to be reported on
an accrual basis. However, telecommunications services should be
reported on a settlement basis.
3. Withholding taxes – Data should be reported gross (before
deduction) of U.S. and foreign withholding taxes.
4. Services covered regardless of where performed – Sales to or
purchases from foreign persons for services should be reported
regardless of whether the services were performed in the United
States or abroad. Transactions should be reported based on the
resident country of the primary beneficiary (purchases) and primary
provider (sales) of the service(s) performed.
5. Services or intellectual property bundled with goods or with other
services and not separately valued – When a sale or purchase is for
both goods and services or intellectual property, or of several services
or intellectual property, that cannot be unbundled (i.e., the goods and/
or services/intellectual property are not separately valued), it should be
classified based on whichever accounts for a majority of the value or
on the basis of the reporter’s customary practice.
6. Accounting for purchases – Purchases of services or intellectual
property should be included without regard to whether they are
charged as an expense on the income statement, capitalized, or
charged to inventories.
7. Projects with U.S. Government nonmilitary agencies –
Report information on services that are provided abroad for U.S.
Government nonmilitary agencies, such as the United States Agency
for International Development (USAID) and the United States
Information Agency, or that are part of an aid or technical cooperation
program of the Government with foreign persons. However, do not
report services provided to the U.S. Department of Defense or any
of its agencies, such as the Army Corps of Engineers. Report funds
received from the U.S. Government on Schedule A as sales to the
country where the services are provided, and report any foreign
expenses related to those services as purchases on Schedule B.
8. International organizations – Report transactions with international
organizations, which, according to balance of payments conventions,
are considered foreign persons even if they are headquartered in the
United States. Enter the abbreviated designation, “Int’l Org.” as the
name of the country of the foreign party to the transaction.
9. Reciprocal exchanges – Include the value of reciprocal exchanges;
i.e., transactions involving barter. On Schedule A, value your sales to
the foreign participant in the reciprocal exchange at market rates, not
at the actual cost of performing the services. On Schedule B, value
your purchases from the foreign participant at the same amount as
the sale reported on Schedule A.
II. DEFINITIONS
A. 	United States, when used in a geographic sense, means the 50 states,
the District of Columbia, the Commonwealth of Puerto Rico, and all
territories and possessions of the United States. NOTE: The U.S. Virgin
Islands and Guam are territories of the United States.
B. 	Foreign, when used in a geographic sense, means that which
is situated outside the United States or which belongs to or is
characteristic of a country other than the United States.
C. 	U.S. Reporter is the U.S. person filing a report in this survey.
D.	 Consolidated domestic U.S. Reporter means the fully consolidated
U.S. domestic enterprise consisting of (i) the U.S. corporation whose
voting securities are not owned more than 50 percent by another U.S.
corporation, and, proceeding down each ownership chain from that
U.S. corporation, (ii) any U.S. corporation whose voting securities are
more than 50 percent owned by the U.S. corporation above it. The fully
consolidated U.S. domestic enterprise excludes foreign branches and
other foreign affiliates. Conditions may exist that would lead a U.S.
corporation to exclude certain majority-owned (more than 50 percent
owned) domestic subsidiaries from financial statements used in reports
to shareholders. If such a subsidiary has covered transactions, it must
file a report under its own name, and the subsidiary will be considered
the U.S. reporter for purposes of this survey.
E. 	Person means any individual, branch, partnership, associated group,
association, estate, trust, corporation, or other organization (whether
or not organized under the laws of any State), and any government
(including a foreign government, the United States Government, a State
BE-125 Instructions (09/2016)

GENERAL INSTRUCTIONS – Continued
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.
F. 	Business enterprise means any organization, association, branch, or
venture which exists for profit making purposes or to otherwise secure
economic advantage, and any ownership of any real estate. (A business
enterprise is a “person” within the definition in paragraph E above.)
G. 	Financial services provider – Except for Monetary Authorities (e.g.,
Central Banks) the definition of financial services providers used for this
survey is identical in coverage to Sector 52 – Finance and Insurance,
and holding companies from Sector 55 of the North American Industry
Classification System United States, 2012. Go to http://www.census.
gov/eos/www/naics/  for more information on NAICS classifications.
H. 	Direct investment means the ownership or control, directly or
indirectly, by one person of 10 percent or more of the voting securities
of an incorporated business enterprise or an equivalent interest in an
unincorporated business enterprise.
I. 	 Parent means a person of one country who, directly or indirectly, owns
or controls 10 percent or more of the voting stock of an incorporated
business enterprise, or an equivalent ownership interest in an
unincorporated business enterprise which is located outside that country.
1. 	U.S. parent means the U.S. person that has direct investment in a
foreign business enterprise.
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.
J. 	Foreign Parent 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.
K. 	Affiliate means a business enterprise located in one country that is
directly or indirectly owned or controlled by a person of another country
to the extent of 10 percent or more of its voting stock for an incorporated
business or an equivalent interest for an unincorporated business,
including a branch.
1. Foreign affiliate means an affiliate located outside the United States
in which a U.S. person has direct investment.
2. U.S. affiliate means an affiliate located in the United States in which a
foreign person has direct investment.
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.
L. 	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.
M. 	Unaffiliated foreign person means, with respect to a given U.S. person,
any foreign person that is not an affiliated foreign person as defined in
paragraph M above.
N. 	Country means, for purposes of this survey, the country of location of
the foreign person with whom a transaction has occurred.
III. OTHER INSTRUCTIONS
A. 	Distinguishing between unaffiliated and affiliated transactions
This survey covers U.S. persons’ direct transactions, both receipts (sales)
and payments (purchases), with affiliated and unaffiliated foreign persons.
Examples of affiliated transactions are:
1. 	A transaction between a U.S. person (U.S. parent) and its foreign affiliate.
2. 	A transaction between a U.S. person (U.S. affiliate) and its foreign
parent(s) or member(s) of the affiliated foreign group(s).
BE-125 Instructions (09/2016)

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
Part II. above, together with the discussion in Part III.A above, should
be sufficient to determine whether a given foreign activity is or is not a
foreign affiliate, in a number of cases the determination may be difficult.
Several factors to be considered are given below. If you still cannot
determine if the activity or operation is an affiliate, call (301) 278-9303
or send an e-mail to be-125help@bea.gov 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 Part
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 whom a purchase is from,
should be made on the basis of whom the U.S. person considers itself
to have a claim on for payment, in the case of a sale, or whom it has a
liability to, in the case of a purchase. For a sale, if the U.S. person looks
to the foreign person for payment, then the transaction is between the
U.S. person and the foreign person, and is to be reported by the U.S.
person. If the U.S. person looks to the intermediary for payment, and
the intermediary, in turn, looks to the foreign person for payment, then
whether either transaction is reportable, and who it is to be reported
by, depends on the location of the intermediary and the relationship
between the U.S. person and the intermediary.
If the intermediary is a foreign person, then the U.S. person would report
the transaction as a transaction with a foreign person.
If the intermediary is a U.S. person, then the initial transaction between
the original U.S. person and the intermediary is domestic-to-domestic
and not reportable in this survey. However, the intermediary must report
the transaction with the foreign person.
The reportability of a purchase would be determined in a similar manner.
Page 17

GENERAL INSTRUCTIONS – Continued
IV. SERVICES COVERED
This survey covers sales (Schedules A and C) and purchases (Schedule
B) of the following types of intellectual property and selected services.
A. 	Transactions in Intellectual Property
Rights related to patents, processes, and trade secrets
1.1 	 Rights related to the use of a patent, process, or trade secret
to produce and/or distribute a product or service – Includes
license fees, royalties, and other fees received or paid for the use of
proprietary rights, including patents, industrial processes, and trade
secrets. Includes “maintenance” fees paid to foreign governments
for the continuation of patent rights. If the charge for the process,
design, etc., is subsumed in a contract for technical or professional
services, the receipt or payment generally should be reported under
the proper transaction number for that service.
Examples of transactions included in this category are royalties and
license fees related to the production and/or distribution of goods
such as pharmaceutical products, automobiles, medical equipment,
etc.
Excludes license fees related to the use or distribution of computer
software (reportable under transaction codes 6.2 or 12) and the use
or distribution of audiovisual content (reportable under transaction
codes 2.1-2.2, 4.1-4.2, or 5.2).
1.3 	 Outright sales or purchases of proprietary rights related to
patents, processes, and trade secrets –
Includes the outright sale or purchase of patents, processes, and
trade secrets.
Excludes the outright sale or purchase of rights related to the
development of computer software (reportable under transaction
code 6.3) and the sale or purchase of proprietary rights to
audiovisual content (reportable under transaction codes 2.3 or
4.3).
Rights related to books, music, etc.
2.1 	 Rights to use books, music, etc., including end-user rights
related to digital content – Includes royalties and other fees
(commonly referred to as end-user licensing fees) received or
paid for the rights to view books downloaded from the internet or
otherwise electronically delivered, and fees for the rights to perform,
broadcast, or listen to digital music, other audio content, etc., or
otherwise use copyrighted or protected material.
Excludes subscription fees to newspapers, magazines, etc.,
(reportable under transaction code 14). Excludes fees for the rights
to display or view recorded audiovisual content such as radio
and television programs, motion pictures, etc. (reportable under
transaction code 4.1).
2.2 	 Rights to reproduce and/or distribute books, music, etc., –
Includes royalties and other fees received or paid for the rights to
reproduce and distribute books and other print or digital media
content; CDs, digital music, and other audio content; and other
copyrighted or protected material.
Excludes fees for the rights to reproduce or distribute recorded
radio and television programs or motion pictures (reportable under
transaction code 4.2).
2.3 	 Outright sales or purchases of proprietary rights related to
books, music, etc., – Include the outright sale or purchase of
proprietary rights to audio or print material such as manuscripts,
literary and artistic works, photographs, musical libraries,
recordings, etc., including copyrights and fees for the use of such
material in perpetuity.
Excludes the sale or purchase of copyrights for radio and television
programs, motion pictures, etc. (reportable under transaction
code 4.3). Excludes transactions related to exclusivity rights (for
example, the exclusivity of a publisher to publish literary works of an
author). These are considered assets that are a contract for future
production, and are not reportable.
Rights related to trademarks
3.1 	 Rights to use trademarks – Include receipts and payments for the
rights to sell products under a particular trademark, brand name,
or signature. Includes the initial fee and annual fees for the domain

Page 18	

name registration for the Internet. Includes fees for sponsorship of
other events if the fee is for the right to use the logo or trademark
of the payee. A sponsor of an international sporting event, such as
the Olympics, should include payments of sponsorship fees if the
right to use a trademark, such as the Olympic logo, in advertising,
or to place such a trademark on merchandise is conveyed.
Exclude fees received or paid under a business format franchise,
which are reportable under transaction code 7.1.
3.3 	 Outright sales or purchases of proprietary rights related to
trademarks – Include receipts and payments for the outright sale or
purchase of a trademark, or for its use in perpetuity. Include receipts
or payments for the outright sale or purchase of domain names.
Excludes fees paid for the display of the payer’s logo or trademark
(reportable as advertising payments under transaction code 10).
Excludes fees received or paid under a business format franchise
(reportable under transaction code 7.1).
Rights related to recorded performances and events such as radio
and television programs and motion pictures
4.1 	 Rights to use recorded performances and events, including
end-user rights related to digital content – Includes royalties,
license fees (including end-user licensing fees), and other funds
received or paid for the rights to recorded material such as radio
and television programs and motion pictures (including digital
recordings and video streaming). Includes rights to view and
display recordings of live performances and events. Includes
subscription fees for cable or satellite television programming.
4.2 	 Rights to reproduce and/or distribute recorded performances
and events – Includes royalties, license fees, and other funds
received or paid for the rights to reproduce and/or distribute
recorded material such as radio and television programs and
motion pictures (including digital recordings and video streaming).
Includes receipts and payments for material distributed both
theatrically and non-theatrically, or via cable and broadcast
television.
Excludes fees for the rights to broadcast live performances and
events (reportable under transaction code 5.2).
4.3 	 Outright sales or purchases of rights related to recorded
performances and events – Includes the outright sale or
purchase of proprietary rights related to recorded material such as
radio and television programs or motion pictures, including outright
sales or purchases of copyrights and video libraries, and the
associated use of such material in perpetuity.
Rights to broadcast and record live performances and events
5.2 	 Rights to broadcast and record live performances and events
– Includes receipts and payments for rights to broadcast, display,
and record live artistic performances, sports events, and other live
performances or events. Includes receipts and payments for the
authorized reproduction, rebroadcast, or retransmission of live
performances and events, in part or in entirety.
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 the
single period in which the event is held. The prior year payments
are considered to be deposits with the organization (such as the
International Olympic Committee) selling the broadcast rights,
and should be reported on the Department of Treasury’s TIC
C-form. Inquiries about the TIC C-form survey should be directed
to the Federal Reserve Bank of New York (as contractor for the
Department of Treasury) at (212) 720-6357.
Rights related to general use computer software
6.2 	 Rights to reproduce and/or distribute general use computer
software – Includes receipts or payments for the right to distribute
general use software, and rights to reproduce general use
computer software that was made from a master copy. This item
includes licensing fees for reproducing copies of general use
software for local area network (LAN) computer systems.
Excludes fees for custom software and programming services
(reportable under transaction code 12). Excludes fees received
or paid for the development of general use software (reportable
BE-125 Instructions (09/2016)

GENERAL INSTRUCTIONS – Continued
under transaction code 29). Excludes general use computer software
that was downloaded from the internet or otherwise electronically
delivered (reportable under transaction code 12). Excludes the value
of prepackaged general use software not intended for use on a
server in a LAN environment that was physically shipped to or from
the United States and non-customized (prepackaged) computer
software on physical media for perpetual use shipped to or from the
United States and reported on import or export declarations filed
with the U.S. Customs and Border Protection.
6.3 	 Outright sales or purchases of proprietary rights related to
general use computer software – Includes receipts and payments
for the outright sale or purchase of all proprietary rights related to
general use computer software.
Excludes fees received or paid for the development of general use
software (reportable under transaction code 29). Excludes general
use computer software that was downloaded from the internet or
otherwise electronically delivered (reportable under transaction
code 12). Excludes the value of prepackaged general use software
not intended for use on a server in a LAN environment that was
physically shipped to or from the United States and non-customized
(prepackaged) computer software on physical media for perpetual
use shipped to or from the United States and reported on import or
export declarations filed with the U.S. Customs and Border Protection.
Franchise fees
7.1 	 Fees associated with business format franchising – Fees
received and paid by the U.S. reporter under business format
franchising agreements with foreign persons. Business format
franchising is characterized by an ongoing business relationship
between franchisor and franchisee that includes not only the product,
service, and trademark, but the entire business format itself. This
may include a marketing strategy and plan, operating manuals and
standards, quality control, and continuing two-way communications.

8.2	 Rights to reproduce and/or distribute other intellectual property
– Includes receipts and payments for the right to reproduce and/or
distribute intellectual property not classified in one of the preceding
categories. When reporting data under this transaction code,
specify on line 35 of the appropriate schedule the type of intellectual
property involved.
8.3	 Outright sales or purchases of proprietary rights related to
other intellectual property – Includes receipts and payments for
the outright sale or purchase of intellectual property not classified
in one of the preceding categories. When reporting data under this
transaction code, specify on line 35 of the appropriate schedule the
type of intellectual property involved.
B. 	Transactions in Selected Services
Report sales on Schedule A (except transaction codes 13, 16, and 23)
and purchases on Schedule B. Report sales of services for codes 13, 16,
and 23 on Schedule C.
9. 	 Accounting, auditing, and bookkeeping services – Includes
accounting systems design, auditing of accounting records,
bookkeeping, budget development, financial statement preparation,
payroll preparation, tax return preparation, and similar activities.
Excludes data processing and tabulation services (reportable under
transaction code 12).
10. 	 Advertising services – Preparation of advertising and placement
of such advertising in media, including charges for media space
and time. Includes advertising banners on web pages. An
advertising agency selling such services should report gross
billings to unaffiliated foreigners. Sales by media companies (e.g.,
broadcasters, publishers, etc.) that are arranged through U.S.
advertising agencies are presumed to be reflected in billings of the
advertising agencies; thus, in order to avoid duplication, report only
direct transactions with foreign clients.

Excludes receipts and payments for the use of trademarks
(reportable under transaction code 3.1), except where such
trademarks are part of a business format franchise, even if the fees
are nominally considered to be “franchising” fees.

Excludes transactions that are with the U.S. affiliates of foreign
clients, rather than directly with foreign clients; such transactions are
considered domestic (U.S.-to-U.S.) and, therefore, outside the scope
of this survey.

Receipts and payments should be reported net of advertising
allowances and other deductions retained by franchisees from gross
franchise fees. Includes receipts and payments for one-time “up
front” charges to new franchisees as well as ongoing fees based
upon sales or other measures.

Excludes charges for services other than advertising, such as public
relations services or market research not directly associated with
an advertising campaign (reportable under transaction code 21).
U.S. media companies should report only direct sales of advertising
services to unaffiliated foreign persons; they should not report
advertising arranged by U.S. advertising agencies, including U.S.
affiliates of foreign advertising agencies.

On Schedule A, U.S. franchisors should report receipts from both
foreign outlets and foreign master licensees. In the case of fees
received from a foreign master licensee, report only the net fees
received from foreign outlets. Include receipts from “companyowned” outlets abroad. Include receipts from jointly owned outlets.
On Schedule B, U.S. outlets and master licensees should report
payments made directly to foreign franchisors. U.S. outlets should
not report payments to U.S. master licensees, as these are domestic
(U.S.-to-U.S.) transactions. Payments by a “company-owned” U.S.
outlet to a foreign owner should be reported.
7.3 	 Outright sales or purchases of proprietary rights related to
business format franchising – Includes the outright sale or
purchase of a business format franchise to be used in perpetuity. A
business format franchise is a portfolio of intellectual property that
includes not only a product, service, and trademark, but the entire
business format itself. This may include a marketing strategy and
plan, operating manuals and standards, and quality control.
Excludes receipts and payments for the use of trademarks or for the
outright sale or purchase of trademarks (reportable under transaction
codes 3.1 or 3.3), except where such trademarks are part of a
business format franchise, even if the fees are nominally considered
to be “franchising” fees. Excludes any fees for real property or capital
equipment associated with the sale or purchase of a franchise.
Other intellectual property
8.1	 Rights to use other intellectual property – Includes receipts and
payments for the right to use intellectual property not classified in
one of the preceding categories. Includes receipts or payments by
communications carriers to secure capacity by indefeasible rights
of user (IRU). When reporting data under this transaction code,
specify on line 35 of the appropriate schedule the type of intellectual
property involved.
BE-125 Instructions (09/2016)	

Under purchases of advertising services, U.S. reporters that are
advertising agencies should report only funds paid to foreign
advertising agencies and media companies on behalf of their clients.
U.S. reporters other than advertising agencies should report only
payments made directly to foreign advertising agencies and media
companies. Do not report payments made through a U.S. advertising
agency. Also, do not report payments made through the U.S. office
of a foreign advertising agency if your payment is made to the U.S.
office.
Includes the value of reciprocal exchanges; i.e., transactions
involving barter. On Schedule A, value your sales to the foreign
participant in the reciprocal exchange at market rates, not at the
actual cost of performing the services. On Schedule B, value your
purchases from the foreign participant at the same amount as the
receipts reported on Schedule A.
11. 	 Auxiliary insurance services – Agent’s commissions, insurance
brokering and agency services, insurance consulting services,
evaluation and adjustment services, actuarial services, salvage
administration services, and regulatory and monitoring services on
indemnities and recovery services. Non-insurance companies report
these transactions on this survey. Insurance companies would report
these transactions on the BE-45, Quarterly Survey of Insurance
Transactions by U.S. Insurance Companies with Foreign Persons. A
copy of the form can be downloaded from www.bea.gov/ssb.
12. 	 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
Page 19

GENERAL INSTRUCTIONS – Continued
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 of systems ready to
use (including web page development and design), and technical
consultancy related to software; systems maintenance and other
support services, including training provided as part of consultancy;
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.
Includes software downloaded from the Internet, fees and
subscriptions for online gaming (including video games), and
licensing agreements and end-user fees associated with downloading
applications on to smart phones and tablets. Fees for developing such
applications, however, should be reported under transaction code 29.
Excludes non-customized (prepackaged) computer software on
physical media for perpetual use shipped to or from the United
States and reported on import or export declarations filed with
the U.S. Customs and Border Protection. Also excludes computer
training courses not designed for a specific user (reportable under
transaction code 15), charges for licenses to reproduce or distribute
software (reportable under transaction code 6.2), and leasing of
computers with an operator (reportable under transaction code 24).
13. 	 Construction services – The creation, renovation, repair, or
extension of fixed assets in the form of buildings, land improvements
of an engineering nature, and other engineering construction such
as roads, bridges, dam, and so forth. Includes related installation
and assembly work. Includes site preparation and general
construction as well as specialized services such as painting,
plumbing, and demolition. Includes services of general contractors
in the field of building and heavy construction; construction work
by special trade contractors, such as the erection of structural
steel for bridges and buildings; and on-site electrical work. Includes
management of construction projects.
14. 	 Database and other information services – Business and
economic database services, including business news, stock
quotation, and financial information services; medical, legal,
technical, demographic, bibliographic, and similar database
services; general news services, such as those purchased from
a news syndicate; direct non-bulk subscriptions (including online)
to newspapers and periodicals; and other information services,
including reservation systems and credit reporting and authorization
systems. For airline reservation systems, 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 audiovisual services.
15. 	 Education Services – Includes services relating to all levels of
education whether delivered through correspondence courses,
via television, satellite, or the Internet, as well as by teachers
and instructors who supply services directly in host economies.
Transactions are included if the service providers are not employees
of the entity from whom they are paid. Includes training provided
via U.S. Agency for International Development (USAID) contracts.
Report amounts received from USAID as receipts from unaffiliated
foreign persons, and any foreign expenses associated with such
contracts as payments to unaffiliated foreign persons.
Excludes tuition and fees charged to U.S. and foreign persons by
educational institutions when the students travel to the institution
for study (i.e., foreign exchange students). Also excludes training
provided by a manufacturer in connection with the sale of a good
(reportable under transaction code 19.2).
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.
Page 20	

Excludes industrial engineering services, such as product design
services (reportable under transaction code 18).
17. 	 Financial services (purchases only) – Includes payment
of credit-related fees, fees on securities transactions, and
fees for other financial services. This service is to be reported
by nonfinancial services companies only. Financial services
companies would report these services on the BE-185, Quarterly
Survey of Financial Services Transactions Between U.S. Financial
Services Providers and Foreign Persons . A copy of the form can
be downloaded from www.bea.gov/ssb.
Credit-related fees include fees for establishing, maintaining,
or arranging credit, letters of credit, bankers acceptances,
mortgages, factoring services, loan guarantees, etc., that are
commonly provided by foreign banking establishments. Include
fees paid directly and fees that are withheld or deducted from
your proceeds by the foreign person. For example, for factoring
services, the fee may be calculated as the difference between the
proceeds you received from the sale of your receivables and the
face amount of the receivables sold; for arranging credit, letters
of credit, etc., it may be calculated as the difference between the
proceeds you received from the loan, letter of credit, etc. (after
the deduction of the fee) and your liability to the foreign lending
establishment. Report credit-related fees in the accounting period
in which they are incurred, whether or not expensed in that
accounting period. Excludes interest on your obligations, because
interest is a payment for the use of the loan proceeds and is not a
fee for the establishment, maintenance, or arrangement of credit.
Fees on securities transactions include commissions and
other fees for securities transactions (including transactions in
derivatives) or 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.
Excludes leasing (operational leasing services are reportable
under transaction code 24), and real estate management
services (management, consulting, and public relations services
are reportable under transaction code 21).
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 – see transaction codes 19.1 and 19.2
19.1 	Maintenance Services – Includes 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.
Include maintenance and repair of ships, aircraft, and other
transport equipment only if such transactions are not reported
on the BE-30, Quarterly Survey of Ocean Freight Revenues and
Foreign Expenses of United States, or the BE-37, Quarterly Survey
of U.S. Airline Operators’ Foreign Revenues and Expenses.
Excludes computer maintenance (reportable under transaction
code 12).
19.2 	Installation, alteration, and training services – Includes
only installation, startup, and training services provided by a
manufacturer in connection with the sale of a good.
BE-125 Instructions (09/2016)

GENERAL INSTRUCTIONS – Continued
Excludes such services where the cost is included in the price of
the goods and not separately billed, or is declared as a part of the
price of the goods on the import or export declaration filed with the
U.S. Customs and Border Protection; however, services provided
at a price over and above that entered on the declaration should be
included. These services would be reported elsewhere if not received
in connection with the purchase of goods. For example, installation
of machinery and equipment is normally considered a construction
activity, and training personnel in the use of new machinery would
ordinarily be reported as an educational or training service.
20. 	 Legal services – Includes services provided in a range of, or
in a specific area of law, such as criminal law, corporate law, or
real estate law. Includes the provision of other legal services by
businesses such as notary public services, patent agent services
and real estate settlement offices.
Excludes fines, penalties, and settlements imposed by courts of law
or other government bodies.
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 (reportable under transaction code
16); computer consulting (reportable under transaction code 12); and
public relations services that are an integral part of an advertising
campaign (reportable under transaction code 10). Also Excludes
transactions between parent companies and affiliates that are
identifiable as arising from the provision of advertising, accounting,
legal, R&D, etc. services, even if these amounts represent
reimbursements of sums paid to third parties. That is, transactions
between parent companies and affiliates should not be reported in
management services if they can instead be reported in another
services category.
22. 	 Merchanting services (net receipts, Schedule A only) – Sales of
merchanting services are equal to the difference between your cost
and the resale price of goods (such as crude oil, grain, and other
commodities) that are both purchased and resold abroad; that is,
the goods are neither imported to, nor exported from, the United
States and they do not undergo significant processing during the
time between when they are purchased and resold. Without regard
to whether you initially purchased the goods from an affiliated
or unaffiliated foreign person, report data for those transactions
according to the company’s relationship with the foreign entity
(foreign affiliate, foreign parent group, or unaffiliated foreign person)
to which the goods were resold. Only the “all countries total” (line
33 of Schedule A) is required to be reported for this service, even if
total sales exceed $6 million. The data that are voluntarily reported
by individual foreign country should be reported according to the
individual foreign countries to which the goods were resold (and not
the foreign countries from which the goods were purchased).
NOTE: Reporters of merchanting services must also complete
page 14 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.
24. 	 Operational leasing – Rentals for computer and data processing
equipment; transportation equipment (such as ships, aircraft,
railway cars, containers, rigs automotive fleets, etc.) without crew or
operators (if crew or operators are provided, the fee is considered
to be for transportation services, which may be reportable on
BEA forms BE-9, BE-30, or BE-37. Go to www.bea.gov/ssb
to determine which forms cover your particular transportation
services); and rentals of other machinery and equipment. Include
fees from rentals of furniture, coin-operated machines, construction
equipment (without operators), and electronic equipment except
computers.
Excludes rentals under leases that have been capitalized (capital
leases) and rentals of any items other than machinery and
equipment. For example, excludes rentals of office buildings and
other real estate, film rentals, and employee leasing.
BE-125 Instructions (09/2016)	

25. 	 Trade-related services, other than merchanting services –
Auction services (including online), transactions fees for business
to business (B2B) exchanges conducted over the Internet, and
commissions or “finders’ fees” to independent sales agents. Includes
fees received or paid for services that connect consumers and
independent service providers using web-based platforms if these
fees are received from or paid to foreign persons.
Excludes transactions that are between a foreign affiliate of the U.S.
Reporter and foreign clients, which are considered foreign-to-foreign
and, therefore, outside the scope of this survey. Excludes transactions
between the U.S. Reporter and other U.S. persons, which are
considered domestic transactions, and, therefore, outside the scope of
this survey.
26. 	 Artistic-related services – Includes fees to performers (such as
actors, dancers, musicians, etc.), athletes, directors, and producers
involved with live events such as concerts, theatrical and musical
productions, sporting events, and similar events. To be reported by
(a) U.S. management companies, booking agents, promoters, and
presenters who received funds from or paid funds to foreign persons
for performances and events, and (b) U.S. performers who received
funds directly from a foreign person rather than through a U.S.
management company or similar entity. As used here, “performers”
means entertainers, sports teams, orchestras, dance companies,
lecturers, and similar persons or performing groups such as
artists, sculptors, authors, models, etc. Includes fees related to the
production of live performances and events.
Excludes fees paid to employees of the entity making payments, such
as foreign athletes who play for U.S. resident sports teams. Excludes
production costs related to radio and television programs and motion
pictures (reportable under transaction code 34).
NOTE: Transactions previously reported on the BE-125 and BE120 surveys under transaction code 26, performing arts, sports,
and other live performances, presentations and events should be
reported in this category.
Note for transaction codes 27 and 28: When you report either transaction
codes 27 or 28, also report the other transaction. If there are transactions
for one of these but not for the other, label a column in Schedule B with the
number for the other transaction code and enter “NA” on line 33.
27. 	 Primary insurance premiums (Schedule B only) – Premiums
(net of cancellations) paid to foreign insurance carriers. A U.S.
Reporter that is an insurance company should not report direct
transactions with a foreign insurance company. However, a U.S.
Reporter that is not an insurance company that purchased insurance
from an affiliated foreign insurance company (for example, a captive
insurance affiliate) should report those purchases here.
28. 	 Losses recovered on primary insurance (Schedule B only) –
Losses recovered on insurance purchased from foreign insurance
carriers. A U.S. Reporter that is an insurance company should not
report losses with a foreign insurance company. However, a U.S.
Reporter that is not an insurance company that purchased insurance
from an affiliated foreign insurance company (for example, a captive
insurance affiliate) should report losses recovered here.
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. Includes
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, tablet, and personal computer (PC) applications. Includes
fees for the conduct of experiments or performances of research and
development activities aboard spacecraft. Includes fees for testing
related to product and process development.
Excludes medical and dental laboratory services (reportable under
transaction code 32), and routine product testing services (reportable
under transaction code 35).
Examples of research and development services are medical
research (pharmacology, medical devices, and diagnostic research);
development of general use computer software; 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
Page 21

GENERAL INSTRUCTIONS – Continued
other information by telephone, telex, telegram, radio, and television
cable transmission, radio and television satellite, e-mail, facsimile,
and so forth, including business network services, teleconferencing,
and support services. They do not include the value of the information
transported. Includes mobile telecommunications services, Internet
backbone services, and online access services, including provision of
access to the Internet.
Excludes installation services for telephone network equipment
(reportable under transaction code 13) and database services
(reportable under transaction code 14). Excludes subscription
fees for cable or satellite television programming (reportable under
transaction code 4.1).
Includes services of the following types (to be reported in aggregate,
rather than as five separate types of services):
Message telephone services, telex, telegram, and other jointly
provided basic services – On Schedule A, report receipts from
foreign persons (communications companies and postal, telephone,
and telegraph, or PTT, 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) e-mail, voice mail, code and protocol
processing, and management and operation of data networks; (b)
facsimile services and video-conferencing; (c) Internet connections
(online access service including Internet backbone, router services,
and broadband access services); (d) satellite broadcasting
business communication and paging services provided by satellite
connections; (e) telephony, interactive voice response, virtual private
networking, remote access service, and voice over IP; and (f) other
value-added (enhanced) services.
Support services – Services related to the maintenance and repair
of telecommunications equipment and ground station services. Do
not include installation services for telephone network equipment
(reportable under transaction code 13).
Reciprocal exchanges – Includes the value of reciprocal exchanges;
i.e., transactions involving barter. On Schedule A, value your sales to
the foreign participant in the reciprocal exchange at market rates, not
at the actual cost of performing the services. On Schedule B, value
your purchases from the foreign participant at the same amounts as
the sales reported on Schedule A.
31.	 Other selected services – See transaction codes 32–35.
32.	 Health services – Includes general and specialized human health
services provided by hospitals, doctors, nurses, etc., as well as
laboratory, diagnostic, and similar services, whether provided
remotely or on-site in the host economy. Includes diagnostic-imaging
services, as well as pharmaceutical, radiology, and rehabilitation
services. Transactions are included if the service providers are not
employees of the entity from whom they are paid.
Excludes health services provided to non-residents who are present
in the territory of the service provider (i.e., foreign patients treated in
the United States or vice-versa). Excludes veterinary services, which
are included in agricultural services under transaction code 35.
NOTE: Transactions previously reported on the BE-125 and BE-120
surveys as medical services under transaction code 31 should be
reported in this category.
Page 22	

33. 	 Heritage and recreational services – Includes amounts received
or paid for services associated with museums and other cultural,
sporting, gambling, and recreational activities, except those
acquired by persons traveling outside their country of residence.
Gambling includes service charges receivable or payable to the unit
organizing the lottery or gambling. Includes online gambling.
34. 	 Audiovisual and production services – Includes receipts and
payments for the production of motion pictures (on film, videotape,
disk, or transmitted electronically), radio and television programs
(live or on tape) and musical recordings.
Excludes production costs related to performing arts and other live
events, which are included in transaction code 26.
NOTE: Transactions previously reported on the BE-125 and
BE-120 surveys as production costs of motion pictures, television
programs, and broadcast program material other than news under
transaction code 31 should be reported in this category.
35. 	 Other selected services n.i.e. (not included elsewhere) – When
reporting data under this transaction code, also identify the specific
type of transaction from the list below accounting for the largest
share of the reported total on line 35 of Schedule A or B.
Excludes travel, transportation, insurance, financial services, and
expenditures by students and medical patients who are studying
or seeking treatment in a country different from their country of
residence, which are outside the scope of this survey, as described
in I.B.
This category includes, but is not limited to, the following types of
services:
Agricultural services – Soil preparation services, crop services,
veterinary and other animal services, farm labor and management
services, and landscape and horticultural services.
Note for miscellaneous disbursements: Where a set of
related expenditures was made in several countries, but your
recordkeeping does not permit a precise allocation of expenses
among individual countries, estimates are acceptable. If no basis
for such estimates exists, then you may record the expenditures
against the country in which the activities were centered or
headquartered. For example, a news correspondent may conduct
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.
(See note above.)
Disbursements to fund news-gathering costs of print media
– Outlays by U.S. newspapers, news syndicates, and news
magazines for the operation of their foreign news bureaus, and
outlays by foreign newspapers, news syndicates, and news
magazines for the operation of their U.S. news bureaus. (See note
above.)
Disbursements to maintain government tourism and business
promotion offices – Funding to maintain State tourism and
business promotion offices located abroad, and funding to maintain
foreign government sponsored tourism and business promotion
offices located in the United States. (See note above.)
Disbursements for sales promotion and representation –
Funding to maintain sales promotion and representative offices.
Sales promotion offices typically have few assets other than office
furniture; to the extent that their employees are compensated by
commissions, the commissions arise only from sales or business
that the employees generate for their U.S. or foreign parents;
they do not produce revenue, other than funds from their parents
to cover their expenses; and they are engaged only in sales
promotion, representational, and public-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. (See note above.)
BE-125 Instructions (09/2016)

GENERAL INSTRUCTIONS – Continued
Disbursements to participate in foreign trade shows (outlays
only) – Foreign expenses incurred by U.S. persons participating in
foreign trade shows. (See note above.)
Employment agencies and temporary help supply services –
Employment services and provision of temporary help and personnel
to perform services on a contract or fee basis. Where workers are
carried on the payroll of the agency, includes amounts received or
paid for the compensation of workers as well as agency fees.
Mailing, reproduction, and commercial art – Direct mail advertising
services; mailing services, such as re-mailing services in connection
with direct mail advertising; commercial photography, art, and graphic
services; address list compilation; and stenographic services.
Waste treatment and depollution services – Treatment of
radioactive and other waste, stripping of contaminated soil, cleaning
up of pollution including spills, restoration of mining sites, and
decontamination and sanitation services. Includes all other services
that relate to the cleaning or restoring of the environment.
Other services n.i.e. (not included elsewhere) – Report
transactions in the following types of services: language translation
services, salvage services, security services, collection services,
satellite photography and remote sensing/satellite imagery services,
space transport (includes satellite launches, transport of goods and
people for scientific experiments, and space passenger transport),
and transcription services. Also include services not elsewhere
classified, except those that are outside the scope of this survey. See
I.B. for a definition of services covered by the BE-125 survey that –
when considered in connection with service categories 9 through 34
above – also helps to describe what transactions are reportable in
this category.

B.	 Extension – Requests for an extension of the reporting deadline
will not normally be granted. However, in a hardship case, a written
request for an extension will be considered if it is received at least 15
days before the due date. You may fax the request to (301) 278-9507
or e-mail the request to be-125extension@bea.gov. BEA will provide a
written response to such a request.
C.	 Assistance and additional copies of the forms – Phone
(301) 278-9303 for assistance. Copies of BEA survey forms are also
available on BEA’s web site: www.bea.gov/ssb.
D.	 Rounding – Report currency amounts in U.S. dollars rounded
to thousands (omitting 000). For example, if the amount is
$1,334,515.00, report it as $1,335.
E.	 Estimates – If actual figures are not available, report estimates and
label them as such. When data items cannot be fully subdivided as
required, report totals and an estimated breakdown of the totals.
F.	 Original and file copies – File a single original copy of the form.
Please use the copy with the address label if such a labeled copy has
been provided. In addition, retain a copy of the report in your files to
facilitate resolution of problems; these copies should be retained by
the U.S. Reporter for a period of not less than three years beyond the
original due date.
Where to send the report – To file a report electronically see our web
site at www.bea.gov/efile for details.
Send reports through the U.S. Postal Service to:
Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Washington, DC 20233
Send reports by direct private express delivery to:

V. REPORTING PROCEDURES
A.	 Due date – A completed BE-125 is due within 45 days of the close of
each fiscal quarter, except the final quarter of the fiscal year, when the
report is due within 90 days of the close of the quarter.

BE-125 Instructions (09/2016)	

Bureau of Economic Analysis
Balance of Payments Division, BE-50 (SSB)
4600 Silver Hill Rd.
Suitland, MD 20746
Fax reports to: (301) 278-9507

Page 23

Summary of Industry Classifications – For a full explanation of each code see www.bea.gov/naics2012
Agriculture, Forestry, Fishing, and Hunting
1110 	
1120 	
1130 	
1140 	
1150 	

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

Mining
2111 	
2121 	
2123 	
2124 	
2125 	
2126 	
2127 	
2132 	
2133 	
	

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

Utilities
2211 	
	
2212 	
2213 	

Electric power generation,
transmission, and distribution
Natural gas distribution
Water, sewage, and other systems

Construction
2360 	 Construction of buildings
2370 	 Heavy and civil engineering construction
2380 	 Specialty trade contractors

Manufacturing
3111 	
3112 	
3113 	
3114 	
	
3115 	
3116 	
3117 	
3118 	
3119 	
3121 	
3122 	
3130 	
3140 	
3150 	
3160 	
3210 	
3221 	
3222 	
3231 	
3242 	
3243 	
3244 	
	
3251 	
3252 	
	
3253 	
	
3254 	
3255 	
3256 	
	
3259 	
3261 	
3262 	
3271 	
3272 	
3273 	
3274 	
3279 	
3311 	
3312 	
3313 	
	
3314 	
	
3315 	
3321 	
3322 	
3323 	
3324 	
3325 	
3326 	
3327 	
	
3328 	
	
3329 	
3331 	
3332 	
3333 	

Page 24	

Animal foods
Grain and oilseed milling
Sugar and confectionery products
Fruit and vegetable preserving and
specialty foods
Dairy products
Meat products
Seafood product preparation and packaging
Bakeries and tortillas
Other food products
Beverages
Tobacco
Textile mills
Textile product mills
Apparel
Leather and allied products
Wood products
Pulp, paper, and paperboard mills
Converted paper products
Printing and related support activities
Integrated petroleum refining and extraction
Petroleum refining without extraction
Asphalt and other petroleum and
coal products
Basic chemicals
Resins, synthetic rubbers, and artificial
and synthetic fibers and filaments
Pesticides, fertilizers, and other
agricultural chemicals
Pharmaceuticals and medicines
Paints, coatings, and adhesives
Soap, cleaning compounds, and
toilet preparations
Other chemical products and preparations
Plastics products
Rubber products
Clay products and refractories
Glass and glass products
Cement and concrete products
Lime and gypsum products
Other nonmetallic mineral products
Iron and steel mills and ferroalloys
Steel products from purchased steel
Alumina and aluminum production
and processing
Nonferrous metal (except aluminum)
production and processing
Foundries
Forging and stamping
Cutlery and handtools
Architectural and structural metals
Boilers, tanks, and shipping containers
Hardware
Spring and wire products
Machine shops; turned products; and
screws, nuts, and bolts
Coating, engraving, heat treating,
and allied activities
Other fabricated metal products
Agriculture, construction, and mining machinery
Industrial machinery
Commercial and service industry machinery

3334 	
	
3335	
3336 	
	
3339 	
3341 	
3342 	
3343 	
3344 	
	
3345 	
	
3346 	
	
3351 	
3352 	
3353 	
3359 	
3361 	
3362 	
3363 	
3364 	
3365 	
3366 	
3369 	
3370 	
3391 	
3399 	

Ventilation, heating, air-conditioning,
and commercial refrigeration equipment
Metalworking machinery
Engines, turbines, and power
transmission equipment
Other general purpose machinery
Computer and peripheral equipment
Communications equipment
Audio and video equipment
Semiconductors and other
electronic components
Navigational, measuring, electromedical,
and control instruments
Manufacturing and reproducing
magnetic and optical media
Electric lighting equipment
Household appliances
Electrical equipment
Other electrical equipment and components
Motor vehicles
Motor vehicle bodies and trailers
Motor vehicle parts
Aerospace products and parts
Railroad rolling stock
Ship and boat building
Other transportation equipment
Furniture and related products
Medical equipment and supplies
Other miscellaneous manufacturing

Wholesale Trade, Durable Goods
4231 	
	
4232 	
4233 	
4234 	
	
4235 	
4236 	
	
4237 	
	
4238 	
4239 	

Motor vehicles and motor vehicle
parts and supplies
Furniture and home furnishing
Lumber and other construction materials
Professional and commercial
equipment and supplies
Metal and mineral (except petroleum)
Household appliances, and electrical and
electronic goods
Hardware, and plumbing and heating
equipment and supplies
Machinery, equipment, and supplies
Miscellaneous durable goods

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

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

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

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

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

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

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

Information
5111 	
	
5112 	
5121 	
5122 	

Newspaper, periodical, book, and
directory publishers
Software publishers
Motion picture and video industries
Sound recording industries

5151 	
5152 	
5171 	
5172 	
	
5174 	
5179 	
5182 	
5191 	

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

Finance and Insurance
5221 	 Depository credit intermediation (Banking)
5223 	 Activities related to credit intermediation
5224 	 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 finance vehicles

Real Estate and Rental and Leasing
5310 	
5321 	
5329 	
5331 	
	

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

Professional, Scientific, and Technical
Services
5411 	
5412 	
	
5413 	
5414 	
5415 	
5416 	
	
5417 	
5418 	
5419 	
	

Legal services
Accounting, tax preparation, bookkeeping,
and payroll services
Architectural, engineering, and related services
Specialized design services
Computer systems design and related services
Management, scientific, and technical
consulting services
Scientific research and development services
Advertising, public relations, and related services
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, Waste
Management, and Remediation Services
5611 	
5612 	
5613 	
5614 	
5615 	
5616 	
5617 	
5619 	
5620 	

Office administrative services
Facilities support services
Employment services
Business support services
Travel arrangement and reservation services
Investigation and security services
Services to buildings and dwellings
Other support services
Waste management and remediation services

Educational Services
6110 	 Educational services

Health Care and Social Assistance
6210 	
6220 	
6230 	
6240 	

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

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

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

Other Services
8110 	
8120 	
8130 	
	

Repair and maintenance
Personal and laundry services
Religious, grantmaking, civic, professional,
and similar organizations

Public Administration
9200 	 Public administration

BE-125 Instructions (09/2016)

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

Control Number

Form BE-125 Schedule __A__

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

BEA
USE
ONLY

Country

Transaction Code
-- Select Transaction
Code -____________________
Foreign affiliates

1

2

3

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

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

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

--Select Country--

--Select Country---Select Country--

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

--Select Country---Select Country--

--Select Country--

--Select Country--

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

0

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

000
5

000
4

000
5

000
4

000

000
5

000
4

000

000
5

4

000

63.

000
5

4

000

62.

000
5

4

000

61.

000
5

4

000

60.

000
5

4

000

59.

000
5

4

000

58.

000
5

4

000

57.

000
5

4

000

56.

000
5

4

000

55.

000
5

4

000

54.

000
5

4

000

53.

000
5

4

000

52.

000
5

4

000

51.

000
5

4

000

50.

000
5

4

000

49.

000
5

4

000

48.

000
5

4

000

47.

000
5

4

000

46.

000
5

4

000

45.

000
5

4

000

44.

000
5

4

000

43.

000
5

4

000

42.

000
5

4

000

41.

5

4

000

40.

Unaffiliated foreign persons

000

000

39.

64.

4

000

BEA USE ONLY ____________ 00.
01.

Foreign parent group

000
5

000

000

NOTE — Use this overflow sheet if there is insufficient space on Form BE-125, Schedules A or B, to list every individual foreign country with which you
had transactions. The overflow sheet is also available in Microsoft Excel format. If you wish to receive a copy of the Excel file, send an e-mail message to
be-125@bea.gov with your request and we will reply to you with the file attached to our message.
FORM BE-125 (REV. 09/2016)	

Page 25

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

Control Number

Form BE-125 Schedule __B__

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

BEA
USE
ONLY

Country

Transaction Code
-- Select Transaction
Code -____________________
Foreign affiliates

1

2

3

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

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

--Select Country--

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

--Select Country--

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

--Select Country---Select Country--

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

--Select Country--

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

--Select Country--

--Select Country---Select Country--

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

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

1

2

3

0

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

000
5

000
4

000
5

000
4

000

000
5

000
4

000

000
5

4

000

63.

000
5

4

000

62.

000
5

4

000

61.

000
5

4

000

60.

000
5

4

000

59.

000
5

4

000

58.

000
5

4

000

57.

000
5

4

000

56.

000
5

4

000

55.

000
5

4

000

54.

000
5

4

000

53.

000
5

4

000

52.

000
5

4

000

51.

000
5

4

000

50.

000
5

4

000

49.

000
5

4

000

48.

000
5

4

000

47.

000
5

4

000

46.

000
5

4

000

45.

000
5

4

000

44.

000
5

4

000

43.

000
5

4

000

42.

000
5

4

000

41.

5

4

000

40.

Unaffiliated foreign persons

000

000

39.

64.

4

000

BEA USE ONLY ____________ 00.
01.

Foreign parent group

000
5

000

000

NOTE — Use this overflow sheet if there is insufficient space on Form BE-125, Schedules A or B, to list every individual foreign country with which you
had transactions. The overflow sheet is also available in Microsoft Excel format. If you wish to receive a copy of the Excel file, send an e-mail message to
be-125@bea.gov with your request and we will reply to you with the file attached to our message.
Page 26	

FORM BE-125 (REV. 09/2016)

OVERFLOW FOR SCHEDULE C OF FORM BE-125,
QUARTERLY SURVEY OF TRANSACTIONS IN SELECTED SERVICES
AND INTELLECTUAL PROPERTY WITH FOREIGN PERSONS
(Only transaction codes 13, 16, and 23 are to be reported on this schedule. Do not combine service types.)
Company Name

Control Number
Overflow Page# ____ of ____
REPORT IN THOUSANDS OF U.S. DOLLARS (e.g., report $1,555,555.00 as 1,556)
Transaction Code
BEA
USE
ONLY

Country

-- Select Transaction
Code -____________________
Foreign affiliates
Gross
operating
revenues

Goods
exports

Foreign parent group

Foreign
expenses

Gross
operating
revenues

Goods
exports

Unaffiliated foreign persons

Foreign
expenses

Gross
operating
revenues

Goods
exports

Foreign
expenses

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

1

2

3

4

5

6

7

8

9

10

11

BEA USE ONLY ____________ 00.
Country total for this page
(sum of 39–62). . . . . . . . . . . . . . 

--Select Country---Select Country--

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

--Select Country---Select Country--

--Select Country--

--Select Country--

--Select Country--

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

--Select Country--

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

--Select Country--

01.

39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.

--Select Country-58.
--Select Country--

59.

--Select Country-60.
--Select Country--

61.
--Select Country--

62.

NOTE — Use this overflow sheet if there is insufficient space on Form BE-125, Schedule C, to list every individual foreign country with which you had
transactions. The overflow sheet is also available in Microsoft Excel format. If you wish to receive a copy of the Excel file, send an e-mail message to
be-125@bea.gov with your request and we will reply to you with the file attached to our message.
FORM BE-125 (REV. 09/2016)	

Page 27


File Typeapplication/pdf
File Modified2016-10-06
File Created2016-10-06

© 2024 OMB.report | Privacy Policy