The sale of general use software for individual or personal use that is downloaded or otherwise electronically delivered is recorded as computer services, transaction code 12.1. Licenses related to customized software, that is, software designed for a specific user, is also recorded as transaction code 12.1. Note that software sold on physical media with the right to perpetual use is treated as goods, and therefore not reportable on the BE-125 survey. Receipts or payments for the rights to reproduce or distribute software that is pre-installed on computer hardware such as PC’s or laptops should be reported under transaction code 6.2, rights to reproduce and/or distribute general use computer software.
Published