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An IfcBeam is a horizontal, or nearly horizontal, structural member that is capable of withstanding load primarily by resisting bending. It represents such a member from an architectural point of view. It is not required to be load bearing.

NOTE  Definition according to ISO 6707-1: structural member for carrying load(s) between or beyond points of support, usually narrow in relation to its length and horizontal or nearly so.
NOTE  The representation of load-bearing beams in a structural analysis model is provided by subtypes of IfcStructuralMember (with IfcStructuralCurveMember being mostly applicable) as part of an IfcStructuralAnalysisModel.
NOTE  For any other longitudinal structural member, not constrained to be predominately horizontal nor vertical, or where this semantic information is irrelevant, the entity IfcMember should be used.

There are two entities for beam occurrences: