| FOF Code | Description |
| + FA155000005.Q | Households and nonprofit organizations; net lending (+) or borrowing (-) (financial account) |
| + FA115000005.Q | Nonfinancial noncorporate business; net lending (+) or borrowing (-) (financial account) |
| + FA105000005.Q | Nonfinancial corporate business; net lending (+) or borrowing (-) (financial account) |
| + FA795000005.Q | Financial business; net lending (+) or borrowing (-) (financial account) |
| + FA315000005.Q | Federal government; net lending (+) or borrowing (-) (financial account) |
| + FA215000005.Q | State and local governments, excluding employee retirement funds; net lending (+) or borrowing (-) (financial account) |
