| FOF Code | Description |
| + FA363161585.Q | Consolidated governments; Treasury securities, including U.S. savings bonds, and excluding Treasury securities held by state and local governments; liability |
| + FA313161705.Q | Federal government; budget agency securities; liability |
| + FA213162200.Q | State and local governments, excluding employee retirement funds; long-term municipal securities and loans; liability |
| + FA713014003.Q | Monetary authority; SDR certificates issued by federal government; asset |
| + FA343150005.Q | Federal government retirement funds; nonmarketable Treasury securities; asset |
| - FA313161113.Q | Federal government; Treasury bills; liability |