Form BE-10A

FORM

BE-10A (REV. 12/2014)

OMB No. 0608-0049: Approval Expires 11/30/2017

2014 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
MANDATORY — CONFIDENTIAL

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

A

Reporter ID Number

U.S. Department of Commerce
Bureau of Economic Analysis, BE-69(A)
Washington, DC 20230

1 Name and address of U.S. Reporter

Deliver reports to: U.S. Department of Commerce

Bureau of Economic Analysis, BE-69(A)

Shipping and Receiving, Section M-100

1441 L Street, NW

Washington, DC 20005
Fax reports to:
Assistance:

(202) 606-5312
E-mail:
be10/11@bea.gov
Telephone:
(202) 606-5566
Copies of form: www.bea.gov/dia

Please include your BEA Identification Number
with all requests.

IMPORTANT
Instruction Booklet — Contains additional instructions, definitions, and detailed reporting requirements for completing this form.
Who must report — Form BE-10A must be filed by each U.S. person that has a foreign affiliate reportable in fiscal year 2014.
Data on Form BE-10A pertain to the fully consolidated U.S. domestic business enterprise for the U.S. Reporter’s 2014 fiscal year.
DO NOT FULLY CONSOLIDATE OPERATIONS OF FOREIGN AFFILIATES ON FORM BE-10A. Report data pertaining to the operations
of foreign affiliates on Forms BE-10B, BE-10C, or BE-10D.
Due Date — A complete BE-10 report is due on the following dates:
May 29, 2015 for a U.S. Reporter required to file fewer than 50 Forms BE-10B, BE-10C, and/or BE-10D
June 30, 2015 for a U.S. Reporter required to file 50 or more Forms BE-10B, BE-10C, and/or BE-10D
Monetary Values — Report in U.S. dollars rounded to thousands (omitting 000).
EXAMPLE – If amount is $1,334,891.00, report as. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$
1

Bil.

Mil.

Thous.

Dols.

1

335

000

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

MANDATORY
CONFIDENTIALITY
PENALTIES

This survey is being conducted under the International Investment and Trade in Services Survey Act (P.L. 94-472, 90
Stat. 2059, 22 U.S.C. 3101-3108, as amended). The filing of reports is mandatory and the Act provides that your report
to this Bureau is confidential. Whoever fails to report may be subject to penalties. See page 15 for additional details.

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

0

Street 1
0991

Telephone Number

0

0994

Street 2
0992

0

City
0993

0

0997

State

Zip

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

(—

—)

Extension

E-mail Address
0999

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 except that, in accordance with instructions Part IV.E of the Instruction Booklet, estimates may have been provided.
Signature of Authorized Official

Date

Telephone Number
0996

Name
0995

0

Title
1001

—
— — — - — — — —
Fax Number
1
(— — —) — — — - — — — —
1

(—

—)

Extension

Part I – Identification of U.S. Reporter
2 Form of organization of U.S. Reporter? — Mark (X) one.
1002

1

1

Corporation

1

2

Individual, estate, or trust

1

3

Other — Specify

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

1

1

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

1

2

No — Complete the remainder of this form.

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

1

__

_______

2

__

_______

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

1

6 What is the ending date of this U.S. Reporter’s 2014 fiscal year? — The U.S. Reporter’s financial reporting year that has an
ending date in calendar year 2014. See Instruction Booklet, Part II.A.
Month
1006

Day

Year

1

2 __
0 __
1 __
4
__ __ / __ __ / __

7 Was there a change in the entity due to mergers, acquisitions, divestitures, etc., or a change in accounting
methods or principles during FY 2014 that caused FY 2013 data to be restated?
1007

1

1

Yes — The effect of restatement on property, plant, and equipment accounts must be entered in 73 .

1

2

No

8 Is the U.S. Reporter a bank?
NOTE – A “bank” is a business engaged in deposit banking or closely related functions, including commercial banks, Edge Act
corporations, foreign branches and agencies of U.S. banks whether or not they accept deposits abroad, savings and loans, bank
holding companies, and financial holding companies under the Gramm-Leach-Bliley Act.
1008

1

1

Yes

1

2

No

Remarks

Page 2

FORM BE-10A (REV. 12/2014)

Part I – Identification of U.S. Reporter — Continued
9

Does the U.S. Reporter own a majority interest in an unconsolidated U.S. business enterprise? See Instruction
Booklet, Part 1.B.1.b.
1009

1

1

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

1

2

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

No

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

1

1

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

1

2

No

11 Is the U.S. Reporter named in 1 a U.S. affiliate of a foreign person and required to file a 2014 Form BE15A, Annual Survey of Foreign Direct Investment in the United States?
1011

1

1

Yes — Complete only 33 through 35 , 53 through 56 , 60 through 85 , 91 through
96 , and Part VI on the remainder of this Form BE-10A. Also complete Form(s) BE-10B/C/D, as required.

1

2

No — Continue with 12 (Major activity of the fully consolidated domestic U.S. Reporter).

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

1

1

Producer of goods

1

2

Seller of goods the affiliate does not produce

1

3

Producer or distributor of information

1

4

Provider of services

1

5

Other – Specify

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

0

14 — 19 Intentionally blank.

1012 1

BEA
USE
ONLY

FORM BE-10A (REV. 12/2014)

2

3

4

5

Page 3

Part II — Sales and Employment by Industry Classification
Industry classification of fully consolidated U.S. Reporter (based on sales or gross operating revenues)
• Report in columns (1) and (2), respectively, the 4-digit International Surveys Industry (ISI) code(s) and the sales or gross operating revenues,
excluding sales taxes, associated with each code, in order of the sizes of sales or gross operating revenues from large to small.
• For a full explanation of each code, see the Guide to Industry Classifications for International Surveys, 2012.
• For an inactive U.S. Reporter, enter an ISI code based on its last active period.
• Holding companies (ISI code 5512) must show total income. A conglomerate must determine its 4-digit ISI code(s) based on the activities
of the fully consolidated U.S. domestic business enterprise. The “holding company” classification is often an invalid classification for a
conglomerate. Please contact BEA for further assistance before using ISI code 5512.
• Dealers in financial instruments and finance, insurance, and real estate companies see Special Instructions, page 16.
• Report in column (3), the number of employees on the payroll at the end of FY 2014, including part-time employees. A count taken at some
other date during the reporting period may be given provided it is a reasonable estimate of employees on the payroll at the end of FY 2014. If
employment is subject to unusual variations, see instructions for “NUMBER OF EMPLOYEES” under Part V, Section C, page 8.
• For most companies the employment distribution in column (3) is not proportional to the sales distribution in column (2). Therefore, do not
distribute employment in column (3) in proportion to sales in column (2).
• See Additional Instructions for 30 on page 15 at the back of this form.

(1)

What are the sales or gross operating revenues and
employment by ISI code for the U.S. Reporter?

(2)
$ Bil.

1015 1

2

20 Largest sales or gross operating revenues?. . . . . . . . . . . . . . .
1016 1

2

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

2

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

2

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

2

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

2

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

2

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

2

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

2

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

2

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

Mil.

Thous.

Dols.

000
000
000
000
000
000
000
000
000
000

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

2

32 What is the U.S. Reporter’s total sales or gross operating
revenues and employees? — Sum of 20 through 31
1027
(Column (2) must equal 43 and also 53 column (1). Column (3)
must equal 57 ). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BEA
USE
ONLY

Page 4

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

Sales or gross operating
revenues, excluding sales
taxes

ISI code

2

000

000

1028 1

2

3

4

5

1029 1

2

3

4

5

1030 1

2

3

4

5

1031 1

2

3

4

5

3
3
3
3
3
3
3
3
3
3

3
3

3

FORM BE-10A (REV. 12/2014)

Part III — Contract Manufacturing Services
CONTRACT MANUFACTURING — Contracting with a firm to process materials and components, including payments for
fabricating, assembling, labeling, and packaging materials and components.
Contract Manufacturing Services PURCHASED
33

In FY 2014, did this U.S. Reporter purchase contract manufacturing services from others (including foreign
affiliates)?
1032

1

1

Yes — Continue with 34

1

2
No — Skip to 35

34 Does the U.S. Reporter own some or all of the materials used by the contract manufacturers?
Are the companies providing the manufacturing services located inside or outside of the U.S.?
Mark (X) all that apply.
1033

1

1

The U.S. Reporter owned some or all of the materials used by the contract manufacturers and the contract manufacturers are
located inside the U.S.

2

2

The U.S. Reporter owned some or all of the materials used by the contract manufacturers and the contract manufacturers are
located outside of the U.S.

3

3

The U.S. Reporter did not own some or all of the materials used by the contract manufacturers and the contract manufacturers
are located inside the U.S.

4

4

The U.S. Reporter did not own some or all of the materials used by the contract manufacturers and the contract manufacturers
are located outside of the U.S.

Contract Manufacturing Services PERFORMED
35

1037

1

1

Yes

1

2

No

SIZE OF THE U.S. REPORTER
36

In FY 2014, did this U.S. Reporter perform contract manufacturing services for others (including
foreign affiliates) outside the U.S.?

Did this U.S. Reporter have any one of these three items: (1) total assets, (2) sales or gross operating revenues,
excluding sales taxes, or (3) net income (loss), greater than $300 million at any time during the U.S. Reporter’s
2014 fiscal year?
2030

1

1

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

1

2

No — Complete Part IV, skip Part V, then continue to Part VI on page 14.

37 — 39 Intentionally blank.

Part IV — Selected Financial and Operating Data of U.S. Reporter
NET INCOME, ASSETS AND LIABILITIES
$ Bil.

What are the U.S. Reporter’s values for:
40

Mil.

Thous.

2031 1

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

41
42

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

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

Dols.

000
000

000

➙ Skip to Part VI on page 14.
●

BEA 2036
USE
ONLY

1

FORM BE-10A (REV. 12/2014)

2

3

4

5

Page 5

Part V — Financial and Operating Data of U.S. Reporter
Complete ONLY if the answer to   36  is “Yes”
Section A — Income Statement of U.S. Reporter — See Additional Instructions for Part V, Section A, on page 15

at the back of this form.

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

INCOME
43

44

45

Sales or gross operating revenues, excluding sales taxes? — Must equal to 32 column (2), (Dealers
3037
in financial instruments see Special Instructions, A.1., page 16; insurance companies see Special
Instructions, B.2.a., page 16.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Income from equity investments in unconsolidated business enterprises (domestic and foreign)? —
For those owned 20 percent or more (including majority-owned foreign affiliates), report equity in
3038
earnings during the reporting period; for those owned less than 20 percent, report dividends or
distributed earnings for unincorporated affiliates. EXCLUDE interest income.. . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

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

1

Mil.

Thous.

Dols.

000
000

000

a. Sale or disposition of financial assets including investment securities; FASB ASC 320 (FAS 115) holding gains (losses) on securities
classified as trading securities; FASB ASC 320 (FAS 115) impairment losses; and gains (losses) derived from derivative instruments.
Dealers in financial instruments (including securities, currencies, derivatives, and other financial instruments) and finance and
insurance companies, see Special Instructions, A.1., page 16;
b. Sales or dispositions of land, other property, plant and equipment, or other assets, and FASB ASC 360 (FAS 144) impairment losses.
EXCLUDE gains or losses from the sale of inventory assets in the ordinary course of trade or business. Real estate companies, see
Special Instructions, A.2., page 16;
c. Goodwill impairment as defined by FASB ASC 350 (FAS 142);
d. Restructuring. INCLUDE restructuring costs that reflect write-downs or write-offs of assets or liabilities. EXCLUDE actual payments
and charges to establish reserves for future expected payments, such as for severance pay, and fees to accountants, lawyers,
consultants, or other contractors;
e. Disposals of discontinued operations. EXCLUDE income from the operations of a discontinued segment. Report such income as part
of your income from operations in 32 , 43 , and 53 ;
f. Re-measurement of U.S. Reporter’s foreign-currency-denominated assets and liabilities due to changes in foreign exchange rates
during the reporting period;
g. Extraordinary, unusual, or infrequently occurring items that are material. INCLUDE losses from accidental damage or disasters after
estimated insurance reimbursement. INCLUDE other material items, including write-ups, write-downs, and write-offs of tangible
and intangible assets; gains (losses) from the sale or other disposition of capital assets; and gains (losses) from the sale or other
disposition of financial assets, including securities, to the extent not included above. EXCLUDE legal judgments;
h. The cumulative effect of a change in accounting principle; and
i. The cumulative effect of a change in the estimate of stock compensation forfeitures under FASB ASC 718 (FAS 123(R)).
46

Other income? — Specify
3040 1

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

000

3041 1

47

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

000

COSTS AND EXPENSES
48

3042 1

Cost of goods sold or services rendered and selling, general, and administrative expenses? —
Insurance companies see Special Instructions, B.2.c., page 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3043 1

49

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

50

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

000

3044 1

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

000

3045 1

51

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

NET INCOME
52
Page 6

000

3046 1

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

000
FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section B — Distribution of Sales or Gross Operating Revenues
Distribute sales or gross operating revenues among three categories – sales of goods, sales of services, and investment income. For the
purpose of this distribution, “goods” are normally economic outputs that are tangible and “services” are normally economic outputs that
are intangible. When a sale consists of both goods and services and cannot be unbundled (i.e., the goods and services are not separately
billed), classify the sales as goods or services based on whichever accounts for a majority of the value. Give best estimates if actual figures
are not available. Insurance companies also see Special Instructions, B.2.d. and e., page 16.
54 Sales of goods — Goods are normally economic outputs that
are tangible. Report as sales of goods:

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

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

• Magazines and periodicals sold through subscriptions. NOTE:
Report magazines and periodicals sold through retail stores, as
sales of goods in 54 .

• Books. NOTE: Book publishers — To the extent feasible, report
as sales of services all revenues associated with the design,
editing, and marketing activities necessary for producing and
distributing books that you both publish and sell. If you cannot
unbundle (i.e., separate) these revenues from the value of the
books you sell, then report your total sales as sales of goods or
services based on the activity that accounts for a majority of the
value.

• Newspapers.
• Pipeline transportation.
• Software downloaded from the Internet, electronic mail, an
Extranet, an Electronic Data Interchange network, or some other
online system.

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

• Computer systems design and related services.
• Negotiated licensing fees for software to be used on networks.
Licensing fees associated with rights to reproduce or distribute
software.

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

• Electricity transmission and distribution, natural gas distribution,
and water distribution.

• Packaged general use computer software.
• Structures sold by businesses in real estate.

Report the source of real estate rental income in 55 based on the
location of the property.

• Revenues earned from building structures by businesses in
construction.

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

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

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

55 Sales of services — Services are normally economic outputs
that are intangible. Report as sales of services:
• Advertising revenue.
• Commissions and fees earned by companies engaged in finance
and real estate activities.
• Mass produced audiovisual media that are delivered
electronically, including film, music, manuscripts, or other digital
content.
What is the U.S. Reporter’s
value for:
53 Sales or gross operating
revenues, excluding sales
taxes? —

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

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

$ Bil.
3147

Thous.

(2)

Sales to other
foreign persons
(4)

Dols.

1

2

3

4

2

3

4

2

3

4

2

3

4

000
3148

1

000

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

1

000

55 Sales of services?. . . . . . . . . . . .
3150

56 Investment income?. . . . . . . . . . .
FORM BE-10A (REV. 12/2014)

Mil.

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

Sales to U.S.
persons

TOTAL

1

000
Page 7

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section C — Number of Employees and Employee Compensation
Report the number of employees on the payroll at the end of FY 2014 including part-time employees, but excluding temporary
and contract employees not included on your payroll records. A count taken at some other date during the reporting period may be given
provided it is a reasonable estimate of employees on the payroll at the end of FY 2014. If the number of employees at the end of FY 2014
(or when the count was taken) was unusually high or low due to temporary factors (e.g., a strike), enter the number of employees that
reflects normal operations. If the number of employees fluctuates widely during the year due to seasonal business variations, report the
average number of employees on the payroll during FY 2014. Base such an average on the number of employees on the payroll at the
end of each pay period, month or quarter. If precise figures are not available, give your best estimate.
Research and development employees — Research and development employees are scientists, engineers, and other
professional and technical employees, including managers, who spend all or a majority of their time engaged in scientific or engineering
R&D work, at a level that requires knowledge of physical or life sciences, engineering, or mathematics at least equivalent to that
acquired through completion of a four-year college course with a major in one of these fields. Training may be either formal or by
experience.
Number of employees
3253 1

57

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

58

What is the number of employees in 57 who are research and
3256
development employees? — Employees engaged in R&D, including
managers, scientists, and other professional and technical employees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

Report employee compensation expenditures, the base compensation data on payroll records, made by an employer in connection
with the employment of workers, including cash payments, payments-in-kind, and employer expenditures for employee benefit plans
including those required by statute. Total employee compensation consists of wages and salaries of employees and
employer expenditures for all employee benefit plans. Report compensation that relates to activities that occurred during
the reporting period regardless of whether the activities were charged as an expense on the income statement, charged to inventories,
or capitalized. EXCLUDE data related to activities of a prior period, such as those capitalized or charged to inventories in prior periods.
EXCLUDE compensation of contract workers not carried on the payroll of this U.S. Reporter.
Wages and salaries — INCLUDE gross earnings of all employees before deduction of employees’ payroll withholding taxes, social
insurance contributions, group insurance premiums, union dues, etc. INCLUDE time and piece-rate payments, cost of living adjustments,
overtime pay and shift differentials, bonuses, profit-sharing amounts, stock-based compensation, and commissions. EXCLUDE
commissions paid to independent personnel who are not employees. INCLUDE direct payments by employers for vacations, sick leave,
severance (redundancy) pay, etc. EXCLUDE payments made by, or on behalf of, benefit funds rather than by the employer. INCLUDE
employer contributions to benefit funds. INCLUDE payments-in-kind, valued at their costs, that are clearly and primarily of benefit to the
employees as consumers. EXCLUDE expenditures that benefit employers as well as employees, such as expenditures for plant facilities,
employee training programs, and reimbursement of business expenses.
Employee benefit plans — INCLUDE employer expenditures for all employee benefit plans including those mandated by
government statute, those resulting from collective bargaining contracts, and those that are voluntary. INCLUDE Social Security and
other retirement plans, life and disability insurance, guaranteed sick pay programs, workers’ compensation insurance, medical insurance,
family allowances, unemployment insurance, severance pay funds, etc. Also, INCLUDE deferred post-employment and post-retirement
expenses per FASB ASC 715 (FAS 106). If plans are financed jointly by the employer and the employee, INCLUDE only the contributions
of the employer.

59

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

$ Bil.

Mil.

Thous.

Dols.

1

000

Remarks

BEA USE ONLY

Page 8

3260 1

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section D — Balance Sheet of U.S. Reporter at Close of FY 2014
NOTE — Disaggregate all asset and liability items in the detail shown. Show accounts receivable and payable between the U.S. Reporter and its
foreign affiliates in the proper asset and liability accounts of the U.S. Reporter. Do not report them as a net amount.
60 Cash and cash equivalents — INCLUDE deposits in
financial institutions and other cash items and short-term, highly
liquid investments that are both readily convertible to known
amounts of cash and so near their maturity that they present
insignificant risk of changes in value because of changes in
interest rates. EXCLUDE overdrafts as negative cash, instead
report overdrafts in 69 .
63 Property, plant, and equipment, net — Report net
of accumulated depreciation and depletion. INCLUDE land,
timber, mineral rights and similar rights owned. Also INCLUDE
structures, machinery, equipment, special tools, deposit
containers, construction in progress, and capitalized tangible and
intangible exploration and development costs of the U.S. Reporter.
INCLUDE items on capital leases from others, per FASB ASC
840 (FAS 13). EXCLUDE all other types of intangible assets, and
land held for resale.

66 Other assets
• INCLUDE land held for resale; other equity investments;
noncurrent marketable securities; other investments; noncurrent
trade accounts and trade notes receivable, net of allowance for
doubtful items; intangible assets, net of amortization; and any
other assets not reported elsewhere.
• Report credit balances in these accounts in 69 , other liabilities.
• Insurance companies see Special Instructions B.1., page
16.
69 Other liabilities — INCLUDE overdrafts, commercial paper
issued and other current liabilities not included in 68 . INCLUDE
long-term debt securities owed such as bonds or notes, lease
obligations capitalized per FASB ASC 840 (FAS 13), deferred
taxes, underlying minority interest in consolidated domestic
subsidiaries, and all other long-term intercompany debt.

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

Balance at close of fiscal year

— Insurance companies see Special Instructions, B.2.f., page 16.

$ Bil.

Mil.

Thous.

Dols.

3364 1

60
61

62

000

Cash and cash equivalents?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3365 1

Current receivables? — Net of allowances for doubtful items. (Insurance companies see
Special Instructions, B.2.f., page 16.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3366 1

Inventories? — Land development companies EXCLUDE land held for resale (INCLUDE in 66 );
finance and insurance companies EXCLUDE inventories of marketable securities (INCLUDE in 66 ) . . . . . . .

000

63

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

000

64

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

3367 1

65

1

000

3369 1

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

000

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

000

3370 1

66

3371 1

67

Total assets? — Sum of 60 through 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

LIABILITIES
— Insurance companies see Special Instructions, B.2.g., page 16.
3373 1

68

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

000

3374 1

69

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

000

3375 1

70

Total liabilities? — Sum of 68 and 69 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

OWNERS EQUITY?
3376 1

71

Total owners’ equity? — 67 minus 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FORM BE-10A (REV. 12/2014)

000
Page 9

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section E — Property, Plant and Equipment (PP&E)
NOTE — PP&E includes land, timber, mineral and like rights owned; structures, machinery, equipment, special tools, and other depreciable
property; construction in progress; and capitalized tangible and intangible exploration and development costs, but excludes other types of intangible
assets, and land held for resale.
72 – 79

INCLUDE items leased from others (including land) under
capital leases. Also INCLUDE the capitalized value of timber,
mineral, and similar rights leased by the U.S. Reporter from others.
EXCLUDE items the U.S. Reporter has sold under a capital lease.
EXCLUDE from expenditures ( 74 and 75 ) all changes in
PP&E, resulting from a change in the entity (e.g., due to mergers,
acquisitions, divestitures, etc.) or accounting principles during FY
2014. Account for such changes in 73 .

For U.S. Reporters engaged in exploring for, or developing,
natural resources, INCLUDE in 74 and 75 exploration
and development expenditures made during FY 2014 that were
capitalized, including capitalized expenditures to acquire or lease
mineral rights. INCLUDE adjustments for expenditures charged
against income in prior years, but subsequently capitalized during
FY 2014 in 78 .
76 Depreciation — EXCLUDE depletion. Report depletion
separately in 77 .

What are the U.S. Reporter’s values for:
BALANCE CLOSE, FY 2013

— Insurance companies see Special Instructions, B.2.h., page 16.
$ Bil.

72

Mil.

Thous.

Dols.

3477 1

Net book value of PP&E at close FY 2013? — The closing FY 2013 value, before restatement
due to a change in the entity or accounting methods or principles.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

CHANGES DURING FY 2014
73

Restatement due to a change in the entity (i.e., due to mergers, acquisitions, divestitures,
etc.) or due to a change in accounting methods or principles? — If the answer to  7  was
“Yes,” give amount by which the net book value of 72 would be restated. If a decrease,
put amount in parentheses. EXCLUDE gains (losses) resulting from the sale or disposition
3478
of domestic subsidiaries of the U.S. Reporter, and from the revaluation of assets
(whether or not realized). Report these amounts in 45 and/or 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

000

Expenditures by the U.S. Reporter for, or transfers into the U.S. Reporter of:
— Insurance companies see Special Instructions, B.2.i., page 16.
74

75

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

1

000

3480 1

PP&E other than land, mineral, and timber rights?
(Report changes due to mergers and acquisitions in 73 .). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

3481 1

76

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

)

000

)

000

3482 1

77

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

78

Other increases (decreases)? — Net book value of sales, retirements, or
transfers out of assets; land held for resale; and other increases (decreases).
3483
INCLUDE divestitures of subsidiaries in 73 . INCLUDE any gains (losses) from
the sale or disposition of property, plant, and equipment in 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

BALANCE, CLOSE FY 2014
79

1

000

3484 1

000

Net book value of PP&E at close FY 2014? — Equals sum of 72 through 78 ; must also equal 63 . . . . . .

ADDENDUM
80

81

What are the U.S. Reporter’s petroleum and mining exploration and development
expenditures charged against income including expenditures charged against
$ Bil.
income to acquire or lease mineral rights? — EXCLUDE expenditures
3485 1
capitalized in prior years that are reclassified as expensed in the current year; such
expenditures are considered to be expenditures only in the year when initially expensed. . . . . . . . . . . . . . . . .

Thous.

Dols.

000

Intentionally blank

BEA USE ONLY

Page 10

Mil.

3486

1

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section F — Interest, Production Royalty Payments, and Taxes
What are the U.S. Reporter’s value(s) for:
82

83

$ Bil.

3587
Interest income? — Report interest received by or due to the U.S. Reporter from all payors
(including affiliated persons), net of tax withheld at the source. INCLUDE all interest receipts included
in 43 and 46 . Do not net against interest expensed in 83 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

3588
Interest expensed or capitalized? — Report interest expensed or capitalized by the U.S. Reporter,
paid or due to all payees (including affiliated persons), gross of tax withheld. Do not net against interest
income in 82 .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1

3589

84

Thous.

Dols.

000
000
1

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

85

Mil.

000
1

000

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

Section G — Banking Industry Activities
• Report assets, liabilities, and interest for banking related activities covered by ISI codes 5221 or 5229.
86

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

1

1

Yes

1

2

No — Skip to 88

Banking Activities in
ISI codes 5221 or 5229

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

87

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

(1)

$ Bil.

Mil.

Thous.

(2)

Dols.

3601 1

$ Bil.

3602 1

$ Bil.

000

Mil.

Thous.

Dols.

000
3

000
2

000
3

000

3604 1

Interest expensed or capitalized?
— Column (1) equals 83 . . . . . . . . . . . .

(3)

Dols.

2

3603 1

Interest Income? —
Column (1) equals 82 . . . . . . . . . . . . . . . . .

Thous.

3

000

Liabilities? — Column (1) equals 70 . . . . .

Mil.

2

000

Assets? — Column (1) equals 67 . . . . . . .

All Other

000
2

000
3

000

000

000

Remarks

BEA USE ONLY
FORM BE-10A (REV. 12/2014)

3487 1

2

3

Page 11

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section H — Insurance Industry Activities — Premiums earned and losses incurred
• Report premiums earned and losses incurred for insurance related activities covered by ISI codes 5243 (Insurance carriers, except life
insurance carriers) and 5249 (Life insurance carriers).
88

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

1

1

Yes — Answer 89 and 90

1

2

No — Skip to 91
$ Bil.

What are the U.S. Reporter’s values for:
89

Mil.

Thous.

Dols.

3592 1

000

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

$ Bil.

Mil.

Thous.

Dols.

3593 1

90

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

000

— Report losses incurred for the insurance products covered by 89 above. EXCLUDE loss
adjustment expenses and losses that relate to annuities. Also EXCLUDE losses related to universal
and adjustable life, variable and interest-sensitive life, and variable-universal life policies
— For property and casualty insurance, calculate as net losses paid during the reporting year, minus
net unpaid losses at the beginning of the year, plus net unpaid losses at the end of the year. In the
calculation of net losses, INCLUDE losses on reinsurance assumed from other companies and
EXCLUDE losses on reinsurance ceded to other companies. Unpaid losses INCLUDE both case
reserves and losses incurred but not reported.
— For life insurance, losses reflect policy claims on reinsurance assumed or on primary insurance sold,
minus losses recovered from reinsurance ceded, adjusted for changes in claims due, unpaid, and in the
course of settlement.

Remarks

BEA USE ONLY

Page 12

3599 1

2

FORM BE-10A (REV. 12/2014)

Part V — Financial and Operating Data of U.S. Reporter — Continued
Section I — Technology
Research and development (R&D) expenditures in 91 pertains only to R&D performed by the U.S. Reporter, whether for
its own account or for others. INCLUDE the cost of R&D performed by the U.S. Reporter and allocated to its foreign affiliate. (DO
NOT report such allocated R&D costs on Form BE-10B, 97 or 119 , as appropriate, or BE-10C, 33 .) Also, INCLUDE R&D
financed by the Federal Government. EXCLUDE the cost of any R&D funded by the Reporter but performed by others.
Research and development (R&D) expenditures — R&D is planned, creative work aimed at discovering new knowledge
or developing new or significantly improved goods and services. This includes a) activities aimed at acquiring new knowledge or
understanding without specific immediate commercial application or use (basic research); b) activities aimed at solving a specific
problem or meeting a specific commercial objective (applied research); and c) systematic use of research and practical experience to
produce new or significantly improved goods, services, or processes (development).
R&D EXCLUDES expenditures for:
• Costs for routine product testing, quality control, and technical services unless they are an integral part of an R&D project
• Market research
• Efficiency surveys or management studies
• Literary, artistic, or historical projects, such as films, music, or books and other publications
• Prospecting or exploration for natural resources
Definitions for Basic Research, Applied Research and Development:
• Basic research is the pursuit of new scientific knowledge or understanding that does not have specific immediate
commercial objectives, although it may be in fields of present or potential commercial interest.
• Applied research applies the findings of basic research or other existing knowledge toward discovering new scientific
knowledge that has specific commercial objectives with respect to new products, services, processes, or methods.
• Development is the systematic use of the knowledge or understanding gained from research or practical experience
directed toward the production or significant improvement of useful products, services, processes, or methods, including the
design and development of prototypes, materials, devices, and systems.
• R&D includes the activities described above, whether assigned to separate R&D organizational units of the company or carried out
by company laboratories and technical groups that are not a part of an R&D organization.
• INCLUDE all costs incurred to support R&D performed by the affiliate. INCLUDE wages, salaries, and related costs; materials
and supplies consumed; depreciation on R&D property and equipment, cost of computer software used in R&D activities; utilities,
such as telephone, electricity, water, and gas; travel costs and professional dues; property taxes and other taxes (except income
taxes) incurred on account of the R&D organization or the facilities they use; insurance expenses; maintenance and repair,
including maintenance of buildings and grounds; company overhead including: personnel, accounting, procurement and inventory,
and salaries of research executives not on the payroll of the R&D organization.
• EXCLUDE capital expenditures, expenditures for tests and evaluations once a prototype becomes a production model, patent
expenses, and income taxes and interest.
NOTE — 91 through 95 pertain to R&D performed by the U.S. Reporter, including R&D performed by the U.S. Reporter for others
under contract. This is the basis on which National Science Foundation surveys request information on R&D. The FASB ASC 730 (FAS 2) –
Measure of R&D; (i.e., R&D from which the firm benefits) is the sum of 92 and 96 .

What are the U.S. Reporter’s values for:
91

$ Bil.

Mil.

Thous.

Dols.

3694 1

R&D performed BY the U.S. Reporter, total? — Sum of 92 through 95 . . . . . . . . . . . . . . . . . . . . . . . .

000

3695 1

92

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

000

3696 1

93

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

94

For foreign affiliates under contract?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000
000

3698 1

95

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

96

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

BEA USE ONLY
FORM BE-10A (REV. 12/2014)

000

3699 1

000

3700 1

Page 13

Part VI – Exports and Imports By the U.S. Reporter
EXPORTS AND IMPORTS BY THE U.S. REPORTER
• See Additional Instructions on page 15 at the back of this form.
97

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

1

“Shipped” basis.

1

2

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

1

3

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

EXPORTS OF GOODS BY THIS U.S. REPORTER
(Valued f.a.s. U.S. port)
98

Shipped to its foreign
affiliates

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

$ Bil.

What is the value of the total goods 4102
shipped in FY 2014 by this U.S.
Reporter to foreigners?. . . . . . . . . . . . . . . . . .

Mil.

Thous.

Shipped to other foreigners

(2)

Dols.

1

$ Bil.

Mil.

Thous.

(3)

Dols.

2

$ Bil.

Mil.

Thous.

000

000

000
Shipped to other foreigners

EXPORTS BY DESTINATION
The sum of 99 through  104  , column (1) equals 98   column (3).

(1)

$ Bil.

Mil.

Thous.

4401 1
4402 1

000

 100  Europe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4403 1

000

 101  Latin America and other Western Hemisphere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4404 1

000

 102  Africa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4405 1

000

 103  Middle East. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4406 1

000

 104  Asia and Pacific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
TOTAL

Shipped by its foreign
affiliates

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

$ Bil.

 105 What is the value of the total goods 4103
shipped in FY 2014 to this U.S.
Reporter by foreigners? . . . . . . . . . . . . . . . . .

By intended use:
4407
 106
Goods intended for further processing,
assembly, or manufacture by the U.S.
Reporter before resale to others. . . . . . . . . . .
4408
 107
Goods for resale without further
processing, assembly, or manufacture
by the U.S. Reporter. . . . . . . . . . . . . . . . . . . .

Mil.

Thous.

1

$ Bil.

Mil.

Thous.

(3)

Dols.

2

1

Thous.

Dols.

000
3

000

000
2

000
3

000

000
2

Other, including capital equipment — Specify

Mil.

000
2

1

$ Bil.
3

000

4409 1

 108

Shipped by other foreigners

(2)

Dols.

Dols.

000

99   Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

Dols.

3

000
3

000

000

000
Shipped by other foreigners

IMPORTS BY DESTINATION
The sum of  109   through  114  , column (1) equals  105   column (3).

(1)

$ Bil.
4410

1

 109   Canada. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4411

1

 110  Europe. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4412

1

Mil.

Thous.

Dols.

000
000

 111  Latin America and other Western Hemisphere. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

 112  Africa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

 113  Middle East. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

000

4413 1
4414 1
4415 1

 114  Asia and Pacific . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
BEA
USE
ONLY

Page 14

4107 1

2

3

4

5

4108 1

2

3

4

5

000

FORM BE-10A (REV. 12/2014)

Part VI – Exports and Imports By the U.S. Reporter — Continued
Goods only valued f.a.s. at the port of exportation; EXCLUDE services. See Instruction Booklet, Part V.

IMPORTANT NOTES
Report exports and imports of goods by the U.S. Reporter in FY 2014.
Report all goods that physically left or entered the U.S. customs area.
Report data on a “shipped” basis, i.e., on the basis of when and to (or by)
whom the goods were shipped. This is the same basis as official U.S.
trade statistics to which these data will be compared. Do not record a
U.S. import or export if the goods did not physically enter or leave (i.e.,
were not physically shipped to or from) the United States, even if they
were charged to the U.S. Reporter by, or charged by the U.S. Reporter
to, a foreign person.
U.S. Reporters normally keep their accounting records on a “charged”
basis, i.e., on the basis of when and to (or by) whom the goods were
charged. The “charged” basis may be used if there is no material
difference between it and the “shipped” basis. If there is a material
difference, the “shipped” basis must be used or adjustments made to
data on a “charged” basis to approximate a “shipped” basis. The data
should INCLUDE goods only; they should EXCLUDE services.
Capital goods — INCLUDE capital goods but EXCLUDE the
value of ships, planes, railroad rolling stock, and trucks that were
temporarily outside the United States transporting people or goods.
Consigned goods — INCLUDE consigned goods in the trade
figures when shipped or received, even though they are not normally
recorded as sales or purchases, or entered into intercompany accounts
when initially consigned.

In-transit goods — EXCLUDE from exports and imports the value
of goods that are in-transit. In-transit goods are goods that are not
processed or consumed by residents in the intermediate country(ies)
through which they transit; the in-transit goods enter that country(ies)
only because that country(ies) is along the shipping lines between the
exporting and importing countries. In-transit imports are goods en route
from one foreign country to another via the United States (such as from
Canada to Mexico via the United States), and in-transit exports are goods
en route from one part of the United States to another part via a foreign
country (such as from Alaska to Washington State via Canada).
Packaged general use computer software — INCLUDE
exports and imports of packaged general use computer software. Value
such exports and imports at the full transaction value, i.e., the market
value of the media on which the software is recorded and the value of the
information contained on the media. EXCLUDE exports and imports of
customized software designed to meet the needs of a specific user. This
type of software is considered a service and should not be included as
trade in goods. Also EXCLUDE negotiated leasing fees for software that
is to be used on networks.
Natural gas, electricity, and water — Report ONLY the product
value of natural gas, electricity, and water that you produce or sell at
wholesale as exports and imports of goods. DO NOT report the service
value (transmission and distribution).

2014 BENCHMARK SURVEY OF U.S. DIRECT INVESTMENT ABROAD
FORM BE-10A ADDITIONAL INFORMATION AND INSTRUCTIONS BY ITEM
Authority — This survey is being conducted pursuant to the International Investment and Trade in Services Survey Act (P.L. 94-472., 90 Stat. 2059, 22
U.S.C 3101-3108, as amended, hereinafter “the Act”), and the filing of reports is MANDATORY pursuant to Section 5(b)(2) of the Act (22 U.S.C. 3104).
Penalties — Whoever fails to report shall be subject to a civil penalty of not less than $2,500, and not more than $25,000, and to injunctive relief
commanding such person to comply, or both. 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 (22 U.S.C. 3105). These civil penalties are subject to inflationary adjustments.
Those adjustments are found in 15 C.F.R. 6.4.
Notwithstanding any other provision of the law, no person is required to respond to, nor shall any person be subject to penalty for failure to comply with,
a collection of information subject to the requirements of the Paperwork Reduction Act, unless that collection of information displays a currently valid
OMB Control Number.
Respondent Burden — Public reporting burden for this BE-10 report (comprising Form BE-10A and Form(s) BE-10B, BE-10C, and/or
BE-10D) is estimated to average 144 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, Washington, DC 20230; and to the Office of Management and Budget,
Paperwork Reduction Project 0608-0053, Washington, DC 20503.
Confidentiality — The Act provides that your report to this Bureau is confidential and may be used only for analytical or statistical purposes.
Without your prior written permission, the information filed in your report cannot be presented in a manner that allows it to be individually identified.
Your report cannot be used for purposes of taxation, investigation, or regulation. Copies retained for your files are immune from legal process.
Part II — Sales and Employment by
Industry Classification
30 Employees of administrative offices and auxiliary
units — Auxiliary units and administrative offices are primarily
engaged in performing management and support services for the
fully consolidated U.S. domestic business enterprise. These services
can include accounting, data processing, legal services, research
and development, testing, warehousing, etc. Administrative offices
and auxiliary units are typically located separately from the operating
units of the company.
Part V — Financial and Operating Data of
U.S. Reporter
Section A — Income Statement of U.S. Reporter
43 Sales or gross operating revenues, excluding sales
taxes — Report gross operating revenues or gross sales
minus returns, allowances, and discounts. EXCLUDE sales or
consumption taxes levied directly on the consumer. EXCLUDE
FORM BE-10A (REV. 12/2014)

net value-added taxes and excise taxes levied on manufacturers,
wholesalers, and retailers. Companies with ISI codes 5221, 5223,
5224, 5229, 5231, 5238, 5252 and 5331 should include interest income
on this line. Insurance companies with ISI codes 5243 and 5249 should
include gross investment income on this line.
Dealers in financial instruments and finance, insurance, and real estate
companies see Special Instructions, page 16.
46 Other income — Report non-operating and other income not
included in 43 .
48 Costs of goods sold or services rendered and selling,
general, and administrative expenses — Report operating
expenses that relate to sales or gross operating revenues ( 43 ) and
selling, general, and administrative expenses. INCLUDE production
royalty payments to governments, their subdivisions and agencies,
and to other persons. INCLUDE depletion charges representing the
amortization of the actual cost of capital assets, but EXCLUDE all
other depletion charges. Companies with ISI codes 5221, 5223, 5224,
5229, 5231, 5238, 5252 and 5331 should INCLUDE interest expense.
Page 15

Special Instructions for Dealers in Financial Instruments, Finance Companies,
Insurance Companies, and Real Estate Companies
A. Certain gains (losses) ( 45 ) for (1) dealers in financial
instruments and finance and insurance companies, and
(2) real estate companies.
1. Dealers in financial instruments (including securities,
currencies, derivatives, and other financial
instruments) and finance and insurance companies —
INCLUDE in 45 :
• impairment losses as defined by FASB ASC 320 (FAS 115),
• realized gains and losses on trading or dealing,
• unrealized gains or losses, due to changes in the valuation of
financial instruments, that flow through the income statement,
and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).
EXCLUDE from 45 , unrealized gains or losses due to changes
in the valuation of financial instruments that are taken directly to
owners’ equity.
EXCLUDE from 45 , income from explicit fees and commissions.
INCLUDE income from these fees and commissions as operating
income in 32 , 43 and 53 and as sales of services in
item 55 .
2. Real estate companies — INCLUDE in 45 :
• impairment losses as defined by FASB ASC 360 (FAS 144), and
• goodwill impairment as defined by FASB ASC 350 (FAS 142).
EXCLUDE from 45 the revenues earned and expenses incurred
from the sale of real estate you own. Such revenues should be
reported as operating income in 32 , 43 and 53 and as
sales of goods in 54 .
B. Special instructions for insurance companies
1. When there is a difference between the financial and operating
data reported to stockholders and the data reported in the annual
statement to an insurance department, prepare the BE-10 on the
same basis as the annual report to the stockholders.
Valuation should be according to normal commercial accounting
procedures, not at rates promulgated by insurance departments,
e.g., INCLUDE assets not acceptable for inclusion in the annual
statement to an insurance department such as:
(1.) non-trusteed or free account assets and
(2.) nonadmitted assets, including furniture and equipment, agents’
debit balances, and all receivables deemed to be collectible.
INCLUDE mandatory securities valuation reserves that are
appropriations of retained earnings in the owners’ equity
section of the balance sheet, not in the liability section.
2. Instructions for reporting specific items
a. Sales or gross operating revenues, excluding
sales taxes ( 43 ) — INCLUDE items such as earned
premiums, annuity considerations, gross investment income,
and items of a similar nature. EXCLUDE income from equity

Page 16

investments in unconsolidated business enterprises and
certain realized and unrealized gains or losses that are to be
reported in 45 .
b. Certain gains (losses) ( 45 ) — See Special
Instructions, A.1.
c. Cost of goods sold or services rendered and
selling, general, and administrative expenses
( 48 ) — INCLUDE costs relating to sales or gross operating
revenues, such as policy losses incurred, death benefits,
matured endowments, other policy benefits, increases in
liabilities for future policy benefits, and other underwriting
expenses.
d. Sales of services ( 55 ) — INCLUDE premium income
and income from other services, if any.
Calculate premiums earned by companies engaged in
insurance activities as direct premiums written (including
renewals) net of cancellations, plus reinsurance premiums
assumed, minus reinsurance premiums ceded, plus unearned
premiums at the beginning of the year, minus unearned
premiums at the end of the year.
e. Investment income ( 56 ) — Report that portion of
sales or gross operating revenues that is investment income.
However, report any gains or losses on investments in
accordance with Special Instructions, A.1. See additional
instructions for Part V, Section B, 56 , on page 7 to determine
the location of the transactor of investment income.
f. Current receivables ( 61 ) — INCLUDE current items
such as agents’ balances, uncollected premiums, amounts
recoverable from reinsurers, and other current notes and
accounts receivable (net of allowances for doubtful items)
arising from the ordinary course of business.
g. Trade accounts and trade notes payable, current
( 68 ) — INCLUDE current items such as loss liabilities,
policy claims, commissions due, and other current liabilities
arising from the ordinary course of business. INCLUDE policy
reserves in “Other liabilities,” 69 unless they are clearly
current liabilities.
h. Net book value of property, plant, and equipment
( 72 and 79 ) — INCLUDE the net book value of property,
plant, and equipment, WHEREVER CLASSIFIED IN THE
BALANCE SHEET. Therefore, the opening and closing net book
values for property, plant, and equipment will not necessarily
reconcile with their balance sheet counterpart ( 63 ).
i. Expenditures for property, plant, and equipment
( 74 and 75 ) — INCLUDE expenditures WHEREVER
CLASSIFIED IN THE BALANCE SHEET (e.g., INCLUDE
expenditures for PP&E that have been classified in “other
noncurrent assets”).

FORM BE-10A (REV. 12/2014)