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Yes. Your transaction is with one of your foreign affiliates and is considered a transaction with a foreign person and therefore should be reported on the BE-125 under the column marked Foreign Affiliates.
Estimates are allowed to be used if actual data are not available and estimates are labeled as such.
Grants to perform services abroad must be reported in the year that they are accrued if they are from U.S. Government nonmilitary agencies, such as the Agency for International Development 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 Corp of Engineers.
Report currency amounts in U.S. dollars rounded to thousands (omitting 000). For example $1,455,328 should be reported as 1,455 and $2,328,596 should be reported as 2,329. Amounts less than $500 round to 0 and should, therefore, be omitted.
All transactions should be reported on an accrual basis except telecommunication services which should be recorded on a settlement basis.
Goods should generally not be reported on the BE-125. However, the value of goods in connection with construction sales to foreign persons are reportable on schedule C, and merchanting services, transaction code 22, are equal to the difference between your cost and the resale price of goods that are both purchased and resold abroad.
Yes. Intangible assets are covered by transaction codes 1-8 with the definition of each in part V of the General Instructions.
No. Your transaction is with a U.S. affiliate of that German company. This would be considered a domestic transaction and therefore not reported on the BE-125.
Because your transaction was with a German entity, you should report this as a transaction with Germany. Where the money actually is transmitted does not affect the geographic attribution of the transaction.
No. A single submission, whether by mail, fax, or efile, is sufficient.