| FOF Code | Description |
| - FA263070315.A | Rest of the world; trade receivables due from the federal government; asset |
| + FA263011005.A | Rest of the world; U.S. official reserve assets |
| + FA893111005.A | All sectors; U.S. official reserve assets; liability |
| + FA314190005.A | Federal government; total liabilities |
| - FA318200005.A | Federal government; changes in net worth due to nominal holding gains/losses (Integrated Macroeconomic Accounts) |
| + FA313196105.A | Federal government; miscellaneous and taxes payable; libility (Integrated Macroeconomic Accounts) |
| + FA313196015.A | Federal government; other accounts payable including SDR allocations; liability (Integrated Macroeconomic Accounts) |
| + FA363196015.A | Consolidated governments; Other accounts payable including SDR allocations; liability (Integrated Macroeconomic Accounts) |