| FOF Code | Description |
| + FA153166000.Q | Households and nonprofit organizations; consumer credit; liability |
| - FA113066003.Q | Nonfinancial noncorporate business; consumer credit; asset |
| - FA763066000.Q | U.S.-chartered depository institutions; consumer credit; asset |
| - FA473066000.Q | Credit unions; consumer credit; asset |
| - FA613066005.Q | Finance companies; consumer credit; asset |
| - FA673066000.Q | Issuers of asset-backed securities; consumer credit; asset |
| - FA313066220.Q | Federal government; consumer credit, student loans; asset |
| - FA403066005.Q | Government-sponsored enterprises; consumer credit held by Sallie Mae; asset |