These crosswalk files identify All U.S. persons who had covered transactions—sales and/or purchases—with affiliated and unaffiliated foreign persons during the reporting period for selected services or by U.S. persons that have entered into agreements with affiliated or unaffiliated foreign persons to buy, sell, or use selected intellectual property or proprietary rights surveyed by the Bureau of Economic Analysis in the Census Bureau's Business Register (BR). In particular, these files identify U.S. firms from BEA's Survey of Insurance Transactions by U.S. Financial Services Companies (BE-125).