Year-end level calculated from the SOI, Corporation Income Tax Returns, Returns of Active Corporations, Table 6 - Balance Sheet, Income Statement, Tax, and Other Selected Items, by Major Industry, excluding finance and insurance, management of companies, and unpublished detail on equity REITs and motor vehicles and parts manufacturing (NAICs 336105), line Mortgage and real estate loans. Levels for quarters between SOI benchmarks are estimated by linear interpolation. Levels for quarters after the latest SOI benchmark are estimated based on the annual flows of the last two benchmark periods. Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.
