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