| FOF Code | Description |
| + FA103169205.Q | Nonfinancial corporate business; U.S. government loans, including loans to automakers; liability |
| + FA113169205.Q | Nonfinancial noncorporate business; U.S. government loans; liability |
| + FA153169203.Q | Households and nonprofit organizations; U.S. government loans; liability |
| + FA213169203.Q | State and local governments, excluding employee retirement funds; U.S. government loans; liability |
| + FA263169205.Q | Rest of the world; U.S. government loans; liability |
| + FA403169283.Q | Government-sponsored enterprises; U.S. government loans to Sallie Mae; liability |
| + FA313069223.Q | Federal government; loans to finance companies (Chrysler Financial); asset |
| + FA503169205.Q | Funding corporations; U.S. government loans to TALF LLC and loans made under PPIP; liability |
