| FOF Code | Description |
| + FA104104005.A | Nonfinancial corporate business; debt securities and loans; liability |
| + FA114123005.A | Nonfinancial noncorporate business; loans; liability |
| + FA154104005.A | Households and nonprofit organizations; debt securities and loans; liability |
| + FA214190005.A | State and local governments; total liabilities |
| + FA143178005.A | Nonfinancial business; taxes payable; liability |
| + FA143170005.A | Nonfinancial business; trade payables; liability |
| + FA143192305.A | Nonfinancial business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| + FA163170005.A | Nonprofit organizations; trade payables; liability |
| + FA113193003.A | Nonfinancial noncorporate business; unidentified miscellaneous liabilities |
| + FA103190005.A | Nonfinancial corporate business; total miscellaneous liabilities |
| + FA543077073.A | Life insurance companies, general accounts; deferred and unpaid life insurance premiums; asset |
| + FA314190005.A | Federal government; total liabilities |