How should I account for mergers and acquisitions?
Question
How should I account for mergers and acquisitions?
Answer
If your company was acquired by a U.S. company, please write the name and address of the acquiring company and the date of the purchase on the first page of the survey if you are to be included in their BE-140 submission.
If your company was purchased by a foreign company, complete the survey as it pertains to you and go to www.bea.gov/bea/surveys/fdiusurv.htm for information on foreign direct investment survey requirements.
If your company purchased another U.S. company, your BE-140 survey should consolidate their transactions for the entire reporting period if you are including them in your BE-140 submission.