On pages 3 and 4 of the survey, each type of service and intangible asset covered by the survey has a number corresponding to it (for example, accounting, auditing, and bookkeeping are reported under transaction code 1). If you sold accounting, auditing, and bookkeeping services, in the space provided below “Transaction Code” in column three of Schedule A, you would enter the transaction code 1 for accounting, auditing, and bookkeeping. If you check the “yes” box in Step 2, then enter the transaction code associated with that service on Schedule A (U.S. Reporter’s Sales of Selected Services and Intangible Assets to Unaffiliated Foreign Persons). If you check the “yes” box in Step 3, then enter the transaction code associated with that service on Schedule B (U.S. Reporter’s Purchases of Selected Services and Intangible Assets From Unaffiliated Foreign Persons). If you have more types of services and intangible assets than columns provided, simply report them on the overflow sheets provided. 


View and print all FAQs related to the BE-25 survey (PDF)

Published