| FOF Code | Description |
| + FA366300005.Q | Consolidated governments; consumption of fixed capital, equipment, software, and structures, current cost basis |
| - FA313154015.Q | Federal government; life insurance and pension fund reserves, adjustment to convert NIPA to FOF savings; liability |
| - FA365440095.Q | Consolidated governments; net capital transfers paid excluding payments under the financial stabilization program |
| - FA156600075.Q | Households and nonprofit organizations; adjustment to contributions for government social insurance paid for U.S. affiliated areas |
| - FA365420005.Q | Consolidated governments; acquisition of nonproduced nonfinancial assets (net) |
| - FA367005005.Q | Consolidated governments; sector discrepancy |
