• The 2017 BE-120 has mandatory filing thresholds based on combined sales or purchases, whereas the 2011 BE-120’s mandatory filing thresholds were based on an individual type of transaction. For 2017:
    • Any U.S. person whose combined sales to foreign persons of covered services and intellectual property exceeded $2 million for its 2017 fiscal year, or whose combined purchases from foreign persons of covered services and intellectual property exceeded $1 million for its 2017 fiscal year, on an accrual basis is required to provide data on total sales and/or total purchases of each of the covered types of services and intellectual property transactions and must disaggregate the totals by country and by relationship to the foreign transactor (foreign affiliate, foreign parent group, or unaffiliated).
    • Any U.S. person whose combined sales to foreign persons of covered services and intellectual property were $2 million or less for its 2017 fiscal year, or whose combined purchases from foreign persons of covered services and intellectual property were $1 million or less for its 2017 fiscal year, is required to provide the total sales and/or total purchases for each type of transaction in which they engaged.
  • Transactions for intellectual property rights (previously reported under transaction codes 1 through 8 on this survey) must be reported based on the types of rights conveyed with each transaction. Sales to, or purchases from, foreign persons related to intellectual property rights typically fall into three categories: rights to use, rights to reproduce and/or distribute, and the outright sale or purchase of the intellectual property.
  • Sales and purchases of computer and data processing services, previously reportable under transaction code 12, should now be reported among three categories:
    • 12.1 Computer software, including end-user licenses and customization services
    • 12.2 Cloud computing and data storage services
    • 12.3 Other computer services
  • Sales and purchases of database and other information services, previously reportable under transaction code 14, should now be reported among two categories:
    • 14.1 News agency services (excludes production costs related to news broadcasters)
    • 14.2 Other information services
  • Sales and purchases of engineering, architectural, and surveying services, previously reportable under transaction code 16, should now be reported among three categories:
    • 16.1 Architectural services
    • 16.2 Engineering surveys
    • 16.3 Surveying, cartography, certification, testing and technical inspection services
  • Sales and purchases of industrial-type maintenance, installation, alteration and training services, previously reportable under transaction code 19, should now be reported among two categories:
    • 19.1 Maintenance services
    • 19.2 Installation, alteration, and training services
  • Sales and purchases of management, consulting, and public relations services, previously reportable under transaction code 21, should now be reported among three categories:
    • 21.1 Market research services
    • 21.2 Public opinion polling services
    • 21.3 Other management, consulting, and public relations services
  • Sales and purchases of research and development services, previously reportable under transaction code 29, should now be reported among two categories:
    • 29.1 Provision of customized and non-customized research and development services
    • 29.2 Other research and development services
  • Information on sales and purchases of contract manufacturing services, previously reportable voluntarily, is now mandatory. Companies who had transactions in contract manufacturing services with foreign persons must provide details related to the primary good manufactured, materials for production received by the U.S. Reporter or foreign person, as well as the relationship between the U.S. Reporter and foreign person selling or purchasing manufacturing services for those reporters required to report sales and/or purchases on the mandatory schedules of the survey.
  • Industrial engineering services, previously reported under transaction code 18, should now be reported under transaction code 16.
  • Foreign expenses and goods exports related to the sale of engineering services (transaction code 16), and mining services (transaction code 23) are no longer reportable on the survey. Additionally, sales of those services, previously reported on Schedule C, should now be reported on Schedule A.
  • Reporters of sales or purchases of
    • accounting, auditing, and bookkeeping services,
    • advertising services,
    • other computer services,
    • education services,
    • architectural services,
    • engineering services,
    • surveying, cartography, certification and technical services
    • legal services,
    • market research services,
    • public opinion polling services, and
    • other management, consulting, and public relations services,
    must report the percentage of those services performed remotely via internet, email, text, telephone, or other means on Schedules D and E, as applicable.
  • Several other service categories have been added:
    • Health services (transaction code 32)
    • Heritage and recreational services (transaction code 33)
    • Audiovisual and production services (transaction code 34)
    • Contract manufacturing services (transaction code 35)
    • Disbursements for sales promotion and representation (transaction code 36)
    • Photographic services, including satellite photography services (transaction code 37)
    • Space transport services (transaction code 38)
    • Trade exhibition and sales convention services (transaction code 39)
    • Agricultural services (transaction code 40)
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