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

1. 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 include information on the U.S. company that will now report the information required by the BE-125 survey.
2. 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.
3. If your company purchased another U.S. company, your BE-125 survey should consolidate their transactions in selected services and intangible assets for the entire reporting period.

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