Under which transaction code do I report licenses to use computer software, i.e. end-user licensing agreements?

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.

For financial services providers - Are fees and commissions received and paid reported on the survey?

If you are a financial services provider, you should be reporting financial related fees and commissions on the BE-185 Quarterly Survey of Financial Services Transactions between U.S. Financial Services Providers and Foreign Persons. Your transactions with foreign persons in non-financial services, such as advertising, computer services, should be reported on the BE-125.