At what level should data reported on the BE-180 be consolidated?

Data reported on the BE-180 should be consolidated and reported at the top U.S. reporter's level. A consolidated BE-180 will cover all of your domestic U.S. 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 financial services. The BE-180 DOES NOT cover transactions by your foreign affiliates with other foreign persons.