| FOF Code | Description |
| + FL363161585.A | Consolidated governments; Treasury securities, including U.S. savings bonds, and excluding Treasury securities held by state and local governments; liability |
| + FL313161705.A | Federal government; budget agency securities; liability |
| + FL213162200.A | State and local governments, excluding employee retirement funds; long-term municipal securities and loans; liability |
| + FL713014003.A | Monetary authority; SDR certificates issued by federal government; asset |
| + FL343150005.A | Federal government retirement funds; nonmarketable Treasury securities; asset |
| - FL313161113.A | Federal government; Treasury bills; liability |
