They want to know the number of NRA account relationships, so how would I count a checking account jointly owned by three NRAs? Do I report one or three? And if the answer is three and there's $100 in the account, do I report it as $100 or $300.

Total number of accounts and total outstanding balances of those in thousands.

By account, not be number of NRA's on account. I used tax liable as the one to derive geographic focus.

$100 dollar balance, do not mult by three because three owners.

First year doing this, so .... bump

Yes, I've always counted account numbers not the number of NRA's. So you would report 1 and 100, not 3 and 300.