What is an exported service (Item 25)?
An exported service is a service sold or provided by an establishment located in the U.S. to a customer located outside the United States. The U.S. includes all 50 states, the District of Columbia, U.S. Commonwealth Territories, and U.S. possessions. The non-U.S. customer may or may not be an affiliate (or subsidiary) of the U.S. seller.