Resource-Event-Agent (REA) has been applied to various engineering and business domains, with a focus on transfer activities rather than transformation activities. In the context of smart manufacturing, vertical integration of IT systems (e.g., business applications and production control systems) is a key factor. In this work, we shed light on the integration of REA concepts into production environments by investigating properties of REA transformations and aligning them with concepts from an international standard for enterprise-control system integration (ISA-95).