How should I account for mergers and acquisitions on the BE-125?

  • If your company was acquired by another U.S. company, please complete pages one and two of the survey and in response to question number 3 write the name and address of your company’s U.S. parent.
  • If your company was purchased by a foreign company, complete the survey as it pertains to you and go to www.bea.gov/surveys/fdiusurv.htm for information on foreign direct investment survey requirements.
  • If your company purchased another U.S.

At what level should data reported on the BE-125 be consolidated?

Data reported on the BE-125 should be consolidated and reported at the top U.S. reporter's level. A consolidated BE-125 will cover all of your U.S. domestic operations' transactions with unaffiliated foreign persons, and it will also cover your U.S. domestic operations' transactions with your foreign affiliates, foreign parents, and members of your foreign parent group for services and intellectual property. The BE-125 DOES NOT cover transactions by your foreign affiliates with other foreign persons.

How do I indicate on the BE-125 what type of services I am selling/purchasing?

Tables 1-4 on pages 3 through 6 of the survey list each type of service or intellectual property transaction covered by the survey along with a corresponding transaction code (for example, sales of advertising services are designated transaction code 10 in table 2 on page 4). If you check “yes” in column 4 of any of the tables, then enter the transaction code associated with that service under "Transaction Code" on Schedule(s) A, B, and/or C, as indicated in column 5.

Should I report all services not otherwise listed on the BE-125 under transaction code 42, other selected services?

Other selected services include all services transactions that are not separately listed and are not specifically excluded. This category excludes receipts for financial services (which are covered on a separate BEA survey); income on financial instruments (including interest, dividends, capital gains, etc.); taxes, penalties and fines, gifts or grants; and transportation or travel-related services provided to individual travelers (including hotel accommodation and restaurant meals). Other selected services include (but are not limited to) funding (U.S. receipts and U.S.

My company has been hired by the U.S. Government to provide educational and training services to organizations located abroad. Are such transactions reportable on the BE-125?

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.