| FOF Code | Description |
| + FA103170005.A | Nonfinancial corporate business; trade payables; liability |
| + FA113170005.A | Nonfinancial noncorporate business; trade payables; liability |
| + FA163170003.A | Nonprofit organizations; trade payables; liability |
| + FA213170003.A | State and local governments, excluding employee retirement funds; trade payables; liability |
| + FA313170005.A | Federal government; trade payables; liability |
| + FA263170003.A | Rest of the world; trade payables; liability |
| + FA663170003.A | Security brokers and dealers; trade payables; liability |
