part of the transportation service provided before the
border of the exporting country;
(b) Transport services between residents and non-
residents relating to cross-trade and cabotage.
3.76. This transaction-based information is requested
by different users to complement the information of
BPM5. Enterprises generally have this information in
their accounts, and for this reason it is considered to be
more robust than the information on a f.o.b. basis, which
is often an estimated value (and which remains
necessary as a BPM5 and 1993 SNA standard). The
transaction-based information is already used by some
balance of payments compilers as a basis for making the
estimates on an f.o.b. basis for merchandise
transportation (together with complementary
information necessary for making these estimates).
These items are considered to be analytically useful, and
although not recommended in BPM5, they should be
compiled if they are available as part of the process of
compiling the data on freight transportation.