| FOF Code | Description |
| + FA763129205.A | U.S.-chartered depository institutions; checkable deposits due to private domestic sectors; liability |
| + FA753129205.A | Foreign banking offices in the U.S.; checkable deposits due to private domestic sectors; liability |
| + FA743127003.A | Banks in U.S.-affiliated areas; checkable deposits; liability |
| + FA473127003.A | Credit unions; checkable deposits; liability |
| + FA713125005.A | Monetary authority; currency outside banks; liability |
| + FA713124005.A | Monetary authority; checkable deposits due to government-sponsored enterprises, including FHLB deposits; liability |
| + FA713129005.A | Monetary authority; total checkable deposits due to other financial business; liability |
| + FA313125003.A | Federal government; Treasury currency; liability |
| - FA903029200.A | Instrument discrepancies; private domestic mail float |
| - FA513020005.A | Property-casualty insurance companies; checkable deposits and currency, including those held by U.S. residual market reinsurers; asset |
| - FA543020005.A | Life insurance companies; checkable deposits and currency; asset |
| - FA573020005.A | Private pension funds; checkable deposits and currency; asset |
| - FA613020003.A | Finance companies; checkable deposits and currency; asset |
| - FA343020033.A | Federal government retirement funds; checkable deposits and currency held by National Railroad Retirement Investment Trust; asset |
| - FA663020003.A | Security brokers and dealers; checkable deposits and currency; asset |
| - FA403020005.A | Government-sponsored enterprises; checkable deposits and currency; asset |
| - FA113020005.A | Nonfinancial noncorporate business; checkable deposits and currency; asset |
| - FA103020005.A | Nonfinancial corporate business; checkable deposits and currency; asset |
| - FA223020043.A | State and local government employee defined benefit retirement funds; checkable deposits and currency; asset |
| - FA263025003.A | Rest of the world; currency; asset |
| - FA643020073.A | Mortgage real estate investment trusts; checkable deposits and currency; asset |
| - FA503020005.A | Other financial business; checkable deposits and currency; asset |
| - FA713012003.A | Monetary authority; coin; asset |