Fillable US Copyright Office - Quarterly Statement of Account for Digital Audio Recording Products (Form DART/Q)

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US Copyright Office - Quarterly Statement of Account for Digital Audio Recording Products (Form DART/Q)

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Copyright Royalty Board
Attn: Licensing Division
PO Box 70977
Washington, DC 20024-0977
Ocial Business
Penalty for Private Use $300.00
Forwarding and return postage guaranteed
—
address correction requested
 
   
    ( 
/
)
How to File the Quarterly Statement of Account and
Royalty Fee
Manufacturing or importing parties must le a separate
quarterly statement of account for quarters 1, 2, and 3,
corresponding to the calendar or scal year elected.
:
Make sure that you are using the right form and
read the instructions in the form. Collect all the necessary
information.
:
Access ll-in statement of account form at
http://www.copyright.gov/forms/formdart-q.pdf on a personal
computer and print it out or hand print the information in
dark ink. Give all the required information.
:
Sign in space H. The statement of account is not
acceptable unless it bears the original handwritten signature
of an ocer, principal, or agent authorized to certify it
pursuant to the Audio Home Recording Act of 1992 (Chapter 10,
Section 1003(c)(2) of title 17 USC).
:
Royalty fees must be paid by an electronic payment,
pursuant to Section 201.28 (h)(1) of Title 37 , CFR. Make an
electronic payment in the amount of the royalty fee due as
calculated in space C.
For detailed instructions, see circulars 74 (on payments by
wire), 74 (on payments by Automated Clearing House credit),
or 74 (on payments using pay.gov), available at
www.copyright.
gov/circs/circ74
.
:
Send the completed statement of account to:
Copyright Royalty Board
Attn: Licensing Division
PO Box 70977
Washington, DC 20024-0977
: Retain a copy of the entire statement, as led, in case it
is needed for future reference.
For Copyright Oce regulations, forms, or additional
information, visit
www.copyright.gov or contact the Licensing
Division between 8:30  and 5:00  eastern: (202) 707-8150
(phone); (202) 707-0905 (fax); or licensing@copyright.gov (email)
.
 :
The statement of account must be led within
45 days after the close of the quarter covered by the statement.
Instructions appear at the end of this form (pages i–iii).
    
Date received: Amount:
Remittance number:
   
Quarterly Statement of Account
for Digital Audio Recording Products
5
form dart
⁄
q
Return to:
Copyright Royalty Board
Attn: Licensing Division
PO Box 70977
Washington, DC 20024-0977
confidential
A
        
1 Check the applicable box. If your accounting period is
the calendar year, enter the year; if it is a scal year,
enter the 12-month period and years.
Calendar year: January 1 through December 31, 20
Fiscal year: beginning
, 20
and ending
, 20
2 Check the applicable box, and enter the three-month period and year(s) of the quarter for which this ling applies.
Quarter 1 Quarter 2 Quarter 3
Beginning
, 20
and ending
, 20
B
, ,   
Give the full legal name of the “manufacturing or importing party” and any other name used for the purpose of
conducting the business of manufacturing and distributing or importing and distributing digital audio recording
products.
1 Legal name
2 Mailing address
Give other business name(s), if dierent from line 1.
3 Business name
4 Check the applicable box to identify your ling status.
Manufacturer Importer Manufacturer and importer
Privacy Act Notice: Chapter 10 of title 17, United States Code, authorizes the Copyright Oce to collect the personally identifying information (PII) requested on this form in order to
process your statement of account. PII is any personal information that can be used to identify or contact an individual, such as names, addresses, and telephone numbers. The Copyright
Oce collects this PII in order to identify the entities making the royalty fee payments. By providing your PII, you are agreeing to this routine use of it. The eects of not providing the
PII requested are that it may delay processing of your statement of account, and it may aect the legal suciency of the ling, a determination that would be made by a court of law.
Check here if this is the manufacturer's/importer's
rst ling. If not, enter the ID number assigned by the
Licensing Division

Do not
include the
royalty fee
from this
example
in your
computations.
C
   
:
If you need more space, photocopy space C and attach the additional page(s) to the statement of account.
   :
The formula to compute the royalty fee involves 14 components combined on pages 2–3.
There are two dierent formulas for computing the royalty fee: (1) a formula for audio recording devices that are identi
-
ed by the letters A, B, C, or D in column 4; and (2) a formula for audio recording media that are identied by the letter E in
column 4. For further explanation of the information required for each column, see pages i–ii of the instructions.
        :
On a line-by-line basis, enter the information
in columns 1–8, 10, and 12 and compute the royalty fee:
Step 1: Multiply column 7 by column 8 and enter the result in column 9.
Step 2: Multiply column 7 by column 12 and enter the result in column 13.
Step 3: Multiply column 6 rst by column 7, then by column 10, and enter the result in column 11.
Step 4: Select the appropriate royalty fee from column 9, 11, or 13 as explained in the instructions, page ii, and enter that
gure in column 14.
        :
On a line-by-line basis, enter the
information in columns 1–7 and 10 and compute the royalty fee:
Step 1: Multiply column 6 rst by column 7, then by column 10.
Step 2: Enter the result of Step 1 in column 14.
    :
Complete Lines 1–7 on page 3.
  :
You may
not
round o cents to whole dollars when calculating the royalty fee on a line-by-
line basis in space C.
However
, you
may
round cents to whole dollars for the total fee due on line 7, space C.
Line 1: Total column 14 and enter the gure here ....................................................................................... $
Line 2: Reduction
:
Enter the amount from space D, page 3 .................................................................... $
Line 3: Credits
:
Enter the amount from space E, page 4 ............................................................................$
Line 4: Add lines 2 and 3 and enter total here ................................................................................................ $
2 · 

⁄
confidential
1
Product categories
Portable personal
recorders
2
Technologies
DCC
3
Series or
model no.
001
4
Fee
code
B
5
Source
code
M
6
Transfer
price
$275.00
7
No. of units
distributed
25,000

C
   
Line 5: Subtract line 4 from line 1 and enter the amount here ....................................................................................... $
Line 6: Interest charge
:
Enter the amount from line 6, space F, page 4 ....................................................................... $
Line 7: Add lines 5 and 6 and enter total here.
      
.................................................................................................................. $
Remit this amount in the form of an
electronic payment
payable to
Register of Copyrights
.
:
Royalty fees are required to be paid by electronic payment. See page i of the instructions for details.
D
   
Section 1004 (a)(2)(A) of the Audio Home Recording Act of 1992 provides for a royalty payment to be reduced in one
specic case. This section reads:
“If the digital audio recording device and such other devices are part of a physically integrated
unit, the royalty payment shall be based on the transfer price of the unit, but shall be reduced by any royalty payment made on
any digital audio recording device included within the unit that was not rst distributed in combination with the unit.”
Is this provision applicable to any “Fee Code A” item listed in column 4, space C?
No Yes.
Enter the total here and on line 2, space C, page 2. .............................................................. $
E
   
If a royalty payment has already been made by the manufacturer or importer for digital audio recording devices and
media that are returned as unsold or defective, or exported, the manufacturing or importing party may take a credit
during the period when the products are returned. You may deduct the amount of the royalty payment within two
years after the date royalties were paid.
confidential


⁄
· 3
7
No. of units
distributed
25,000
8
Minimum
fee per unit
$1.00
9
Minimum
fee
$25,000.00
10
Rate
.02
11
Rate fee
$137,500.00
12
Maximum
fee per unit
$8.00
13
Maximum
fee
$200,000.00
14
Royalty fee
$137,500.00
During this quarterly period, do you claim a credit for products returned as unsold or defective, or exported,
and
were
they returned or exported within two years after the date royalties were paid on them?
No Yes. Enter the total amount here and Line 3, Space C, page 2. .................................................. $
F
   
You must complete this worksheet for royalty payments submitted as a result of a late payment or underpayment.
Line 1: Enter the amount of late payment or underpayment .......................................................................... $
Line 2: Enter interest rate* ........................................................................................................................................... × %
Line 3: Multiply line 1 by line 2 and enter here ...................................................................................................... $
Line 4: Enter number of days late .............................................................................................................................. × days
Line 5: Multiply line 3 by line 4 and enter the result here .................................................................................. $
Line 6: Multiply line 5 by .00274** and enter here and on line 6 in space C (interest charge) ................. $
* To view the interest rate chart click on www.copyright.gov/licensing/interest-rate.pdf. For further assistance, contact the
Licensing Division at (202) 707-8150 or licensing@copyright.gov.
**
This is the decimal equivalent of
1
⁄365, which is the interest assessment for one day late.
G
      
(
Identify an individual we can contact about this statement of account.
)
Name
Phone Fax
Title of individual Email (optional)
Address
H

This statement of account must be certied as accurate, and must be signed in accordance with the Audio Home
Recording Act of 1992, Pub. L. 102-563, 106 Stat. 4237 and Chapter 10, Section 1003(c)(2) of title 17
USC
.
I, the undersigned, hereby certify that I am an authorized ocer, principal, or agent of the manufacturing or importing
party identied in space B. I have examined the statement of account and hereby declare under penalty of law that
all statements of fact contained herein are true, complete, and correct to the best of my knowledge, information, and
belief, and are made in good faith. [18
USC,
Section 1001]
 
    
4 · 

⁄
confidential
Privacy Act Notice: Chapter 10 of title 17, United States Code, authorizes the Copyright Oce to collect the personally identifying information (PII) requested on this form in order to
process your statement of account. PII is any personal information that can be used to identify or contact an individual, such as names, addresses, and telephone numbers. The Copyright
Oce collects this PII in order to identify the entities making the royalty fee payments. By providing your PII, you are agreeing to this routine use of it. The eects of not providing the
PII requested are that it may delay processing of your statement of account, and it may aect the legal suciency of the ling, a determination that would be made by a court of law.
The Audio Home Recording Act of 1992 (Pub. L. No. 102-563) went into
effect October 28, 1992.
Chapter 10 of title 17, United States Code, creates new statutory obliga-
tions for parties who import and distribute in the United States or manu-
facture and distribute in the United States any digital audio recording device
or digital audio recording medium. This law was enacted after interested
parties came to an agreement about associated rights and compensation
in an age in which near-perfect copying of protected audio works by con-
sumers is possible.
Manufacturing or importing parties must file a separate quarterly state-
ment of account for quarters 1, 2, and 3, corresponding to the calendar or
fiscal year elected.
Steps
:
Make sure that you are using the right form and read the instruc-
tions in the form. Collect all the necessary information.
:
Access fill-in statement of account form at http://www.copyright.
gov/forms/formdart-q.pdf on a personal computer and print it out or hand
print the information in dark ink. Give all the required information.
:
Sign in space H. The statement of account is not acceptable unless
it bears the original handwritten signature of an officer, principal, or agent
authorized to certify it pursuant to the Audio Home Recording Act of 1992
(Chapter 10, Section 1003(c)(2) of title 17 USC).
:
Royalty fees must be paid by an electronic payment, pursuant to
Section 201.28 (h)(1) of Title 37, CFR. Make an electronic payment in the
amount of the royalty fee due as calculated in space C.
For detailed instructions, see circulars 74a (on payments by wire), 74b (on
payments by Automated Clearing House credit), or 74c (on payments using
pay.gov), available at www.copyright.gov/circs/circ74 .
:
Send the completed statement of account to:
Copyright Royalty Board
Attn: Licensing Division
PO Box 70977
Washington, DC 20024-0977
:
Retain a copy of the entire statement, as filed, in case it is needed
for future reference.
For Copyright Office regulations, forms, or additional information, visit
www.copyright.gov or contact the Licensing Division between 8:30 am
and 5:00
p m eastern: (202) 707-8150 (phone); (202) 707-0905 (fax); or
licensing@copyright.gov (email).
Denitions
• “Digital audio recording product” means digital audio recording devices
and digital audio recording media.
• “Digital audio recording device” is any machine or device of a type com-
monly distributed to individuals for use by individuals, whether or not
included with or as part of some other machine or device, the digital
recording function of which is designed or marketed for the primary
purpose of, and that is capable of, making a digital audio copied re-
cording for private use, except for (a) professional model products, and
(b) dictation machines, answering machines, and other audio recording
equipment that is designed and marketed primarily for the creation of
sound recordings resulting from the fixation of nonmusical sounds.
• “Digital audio recording medium” is any material object in a form com-
monly distributed for use by individuals that is primarily marketed or
most commonly used by consumers for the purpose of making digital
audio copied recordings by use of a digital audio recording device.
• “Product category” of a device or medium is a general class of products
made up of functionally equivalent digital audio recording products with
substantially the same use in substantially the same environment, in-
cluding, for example, hand-held portable integrated combination units
(“boomboxes”), portable personal recorders, stand-alone home recorders
(“tape decks”), home combination systems (“rack systems”), automobile
recorders, configurations of tape media (standard cassettes or micro-
cassettes), and configurations of disc media, such as 2½", 3", or 5" discs.
• “Technology” of a device or medium is a digital audio recording product
type distinguished by different technical processes for digitally recording
musical sounds, such as digital audio tape recorders (DAT), digital compact
cassettes (DCC), or recordable compact discs, including minidiscs (MD).
• “Manufacture” means to produce or assemble a product in the United
States. A “manufacturer” is a person who manufactures.
• “Manufacturing or importing party” refers to any person or entity that
manufactures and distributes, or imports and distributes, any digital
audio recording device or digital audio recording medium in the United
States, and is required under 17 USC section 1003 to file with the Copy-
right Office quarterly and annual statements of account.
• “Annual statement of account” is the statement required under 17 USC
section 1003, to be filed no later than two months after the close of the
accounting period covered by the annual statement.
• “Quarterly statement of account” is the statement accompanying royalty
payments required under 17 USC section 1003, to be filed for each of
the first three quarters of the accounting year, and no later than 45 days
after the close of the quarterly period covered by the statement.
Space A · Accounting Period
Statements of account may be filed on either a calendar-year or fiscal-year
basis at the election of the manufacturer or importer. Enter the calendar-
or fiscal-year designation, including the beginning and ending month, day,
and year of the period covered by the quarter.
Space B · Name, Address, and Filing Status
The full legal name of the manufacturing or importing party will be included,
together with the fictitious or assumed name, if any, used by the person or
entity for the purpose of conducting the business of manufacturing and
distributing or importing and distributing digital audio recording products.
In addition, space B requires the full mailing address of the manufactur-
ing or importing party, including a specific number and street name or rural
route of the place of business of this person or entity. A post office box or
similar designation will not be sufficient for this purpose except where it is
the only address that can be used in that geographic location. Space B also
requires a designation of the manufacturing or importing party’s status,
such as manufacturer, importer, or manufacturer and importer.
Space C · Computation of Royalty Fee
Column 1
:
Product Categories
· Enter the product category of the digi-
tal audio recording products manufactured and distributed or imported
and distributed by the manufacturing or importing party during the
quarter covered by the statement. Product categories include hand-held
portable integrated combination units (“boomboxes”), portable personal
recorders, stand-alone home recorders (“tape decks”), home combination
systems (“rack systems”), automobile recorders, configurations of tape me-
   
5
Quarterly Statement of Account
–
DAR T ⁄ Q
Instructions
dia (standard cassettes or microcassettes), and configurations of disc media,
such as 2½", 3", and 5" discs.
Column 2
:
Technologies ·
Enter the technology of the digital audio re-
cording products manufactured and distributed or imported and distrib-
uted by the manufacturing or importing party during the quarter covered
by the statement. The technology of a device or medium is a product type
distinguished by different technical processes for digitally recording musi-
cal sounds, such as digital audio recorders (DAT), digital compact cassettes
(DCC), or different disc-based technologies such as minidisc (MD).
Column 3: Series or Model Number
· Enter the model (or, in the case of
media, series) numbers assigned by the manufacturer to the digital audio
recording products manufactured and distributed or imported and distrib-
uted by the manufacturing or importing party during the quarter covered
by the statement.
Column 4
:
Fee Code
· Enter the fee code that is associated with the product.
Fee Code A applies to a digital audio recording device distributed as a
physically integrated unit.
Fee Code B applies to a device that is not a physically integrated unit where
substantially similar separate components have been distributed separately at
any time during the previous four quarters using the average transfer price.
Fee Code C applies to a device that is not a physically integrated unit
where such separate components have not been distributed separately at
any time during the preceding four quarters using the proportional value
of such devices to the combination as a whole.
Fee Code D applies to a stand-alone digital audio recording device.
Fee Code E applies to a digital audio recording medium.
:
When computing the royalty fee for the recording medium, do
not complete columns 8, 9, 12, or 13.
Column 5
:
Source Code ·
Enter the source code for the product category.
Enter an M if the product was manufactured in the United States. Enter an
I if the product was imported into the United States.
Column 6
:
Transfer Price ·
Enter the transfer price of the product. The
transfer price for imported products is the actual entered value at United
States Customs (exclusive of any freight, insurance, and applicable duty).
For domestic products, the transfer price of a product is the manufacturer’s
transfer price (FOB the manufacturer and exclusive of any direct sales taxes
or excise taxes incurred in connection with the sale). If the transferor and
transferee are related entities or within a single entity, the transfer price
shall not be less than a reasonable arms-length price under the principles
of the regulations adopted pursuant to section 482 of the Internal Revenue
Code of 1986.
Column 7
:
Number of Units Distributed ·
Enter the number of units dis-
tributed. “Distribute” means to sell, lease, or assign a product to consumers
in the United States, or to sell, lease, or assign a product in the United States
for ultimate transfer to consumers in the United States.
Column 8
:
Minimum Fee Per Unit ·
Enter the statutory minimum fee of
$1.00 for all digital recording devices.
Column 9
:
Minimum Fee ·
Multiply the number of units distributed (col-
umn 7) by the minimum fee per unit (column 8) and enter the result in
column 9 for the minimum fee.
Column 10
:
Rate ·
Enter the statutory royalty rate of 2 percent for digital
audio recording devices or 3 percent for digital audio recording media.
Column 11
:
Rate Fee ·
Multiply the transfer price (column 6) by the num-
ber of units distributed (column 7) and then multiply the result by the rate
(column 10) and enter that figure in column 11 for the rate fee.
Column 12
:
Maximum Fee Per Unit ·
Enter the statutory maximum fee
per unit of $8.00 for non-physically integrated units and $12.00 for physi-
cally integrated units.
Column 13
:
Maximum Fee ·
Multiply the number of units distributed
(column 7) by the maximum fee per unit (column 12) and enter the result
in column 13 for the maximum fee.
Column 14
:
Royalty Fee ·
The manufacturing or importing party must pay
either the rate fee, the minimum fee, or the maximum fee. To determine the
appropriate royalty fee for digital audio recording devices:
• Enter the rate fee (column 11) if it is greater than the minimum fee
(column 9) and less than the maximum fee (column 13). —or—
• Enter the minimum fee (column 9) if the rate fee (column 11) is less than
or equal to the minimum fee (column 9). —or—
• Enter the maximum fee (column 13) if the rate fee (column 11) is greater
than or equal to the maximum fee (column 13).
Space D · Reduction of Royalty Payment
This space applies to a reduction of the royalty payment for digital audio
recording devices in physically integrated units that were not first distrib-
uted in combination with a unit, and upon which royalty fees have been
previously paid pursuant to section 1004 (a)(2)(A) of Public Law 102-563.
You may give the total amount for the quarter.
Space E · Credits for Returned Products
When digital audio recording products are returned to the manufacturer or
importer as unsold or defective merchandise, or are exported, the manu-
facturing or importing party may take a credit during the period when the
products are returned or exported. The credit may be taken within two years
after the date royalties were paid to the Copyright Office for the products
by deducting the amount from the royalty fee due. The total amount of
the credits for the entire accounting period must be given in space E. If
the manufacturer or importer later distributes any returned or exported
merchandise for which a credit has been taken, the products must be listed
in space C and a new computation of the royalty fee will be made based
on the transfer price of the products at the time of the new distribution.
Space F · Interest Worksheet
Interest will be imposed on underpayments and late payments of royalties
due. Manufacturing or importing parties must calculate their own interest
charge on the worksheet. Manufacturers or importers submitting royalty
payments in an untimely fashion should include the proper interest charge
with their payments. The interest rate is the rate quoted as the current
value of funds to treasury, as published in the Federal Register, in effect on
the first business day after the close of the filing deadline for the relevant
accounting period.
The interest rate for a particular accounting period may be obtained by
consulting the Federal Register or the Licensing Division of the Copyright
Office for the applicable current value of funds rate.
For underpayments and late payments, the interest shall begin to accrue
on the first day after the close of the filing date for that accounting period.
For a late payment, the accrual period ends on the date that the statement of
account and proper form of payment are received in the Copyright Office.
For underpayments, the accrual period ends on the date appearing on the
electronic payment, provided that the remittance is received in the Copy-
right Office within five business days of that date. Interest is not required
to be paid on any royalty underpayment or late payment from a particular
accounting period if the interest charge is less than or equal to $5.00.
Space G · Contact
Clearly identify an individual the Copyright Office can contact about the
quarterly statement of account.
Space H · Certication
Each quarterly statement of account must include the original handwritten
signature of an authorized officer, principal, or agent of the “manufacturing
or importing party” identified in space B. The statement of account must
ii · 

⁄
 ·
be signed as accurate and in accordance with the Audio Home Recording
Act of 1992, Pub. L. 102-563, 106 Stat. 4237 and Chapter 10, Section 1003(c)
(2) of title 17 USC. The signature must be accompanied by the printed or
typewritten name of the person signing the quarterly statement of account.
It must also note the date the document is signed. The signature provides
the certification as noted in space H.
Filing Dates
Quarterly statements of account shall be filed at intervals of three months
for the first three quarters of the calendar year or fiscal year cycle. Quarterly
statements of account are due no later than 45 days after the close of the
period covered by the statement. The information relating to the fourth
quarter, as well as the accumulation for the year, shall be contained in the
annual statement of account. Annual statements are due no later than two
months after the close of the calendar or fiscal year covered by the statement.
Corrections and Refunds
Errors in the computation of the royalty payments that result in underpay-
ment of royalties can be corrected and supplemental payments made upon
compliance with Copyright Office procedures. Contact the Licensing Divi-
sion for specific instructions.
Refund requests must be received within two months after the close of a
filing period. Contact the Licensing Division for filing procedures and fees.
:
The annual statement of account (Form DART
/
A) incorporates your
entire accounting year’s distribution of devices and media. The annual state-
ment permits you to reconcile your year’s accounting of activities to what
was actually distributed or adjusted based on your company’s accounting
records. However, delayed payment of royalties does not aect the copyright
owner’s right to any remedy that is available under the law.
Condentiality of Statements of Account
Public access to the Copyright Office files of statements of account for digi-
tal audio recording products shall not be provided. Access will be granted
only to interested copyright parties in accordance with regulations pre-
scribed by the Register of Copyrights pursuant to section 1003(c) of title 17,
USC, as amended by Pub. L. 102-563.
 · 

⁄
· iii
/ : / Printed on recycled paper
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US Copyright Office - Quarterly Statement of Account for Digital Audio Recording Products (Form DARTQ)

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Completed 26 May 2020

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