| FOF Code | Description |
| + FA155000905.A | Households and nonprofit organizations; net lending (+) or borrowing (-) (capital account) |
| + FA105000905.A | Nonfinancial corporate business; net lending (+) or borrowing (-) (capital account), includes statistical discrepancy |
| + FA115000905.A | Nonfinancial noncorporate business; net lending (+) or borrowing (-) (capital account) |
| + FA205000905.A | State and local governments; net lending (+) or borrowing (-) (capital account) |
| + FA315000905.A | Federal government; net lending (+) or borrowing (-) (capital account) |
| + FA795000905.A | Financial business; net lending (+) or borrowing (-) (capital account) |