An official website of the United States government
Yes. These would be considered "sales" for purposes of this survey as long as the charges are from the U.S. operations to foreign affiliates. Intercompany charges from your foreign affiliates to other foreign entities are not covered on this survey.
Amounts less than $500 should be rounded to zero. Therefore, you are not required to report your transaction with that country.
No. Please report on a gross value basis.
All transactions should be reported on an accrual basis.
No. A single submission, whether by mail, fax, or efile, is sufficient.
Yes, you may file electronically at www.bea.gov/astar.
If you are reporting sales or purchases of more than one transaction type, or need to report additional country detail, please use the overflow sheets provided (pages 35-42 of the survey) or make additional copies of the schedules. (eFile users – select “Add overflow” from the survey selection page).
Complete pages 1 through 8 of the survey. If you do not check a box “yes” in Question 6 or 7 on page 8 and you do not wish to report on a voluntary basis on Schedule A, B, C, or D, then return the survey to BEA per the instructions on the cover of the form.
Because your transaction was with country A, you should report this as a transaction with country A. Where the money actually is transmitted does not affect the geographic attribution of the transaction.
No. Your transaction is with a U.S. affiliate of that foreign company. This would be considered a domestic transaction and therefore not reported on the BE-120.