Year-end level calculated from the SOI, Corporation Income Tax Returns, Returns of Active Corporations, Table 6 - Balance Sheet, Income Statement, Tax, and Other Selected Items, by Major Industry, excluding the industries of manufacturing, finance and insurance, management of companies, and unpublished detail on equity REITs, line Accounts payable; plus from the QFR, Table 1.1 - Balance Sheet for Corporations in the NAICS Manufacturing Sector, All Total Asset Sizes, line Trade accounts and trade notes payable. Levels for other quarters, including year-end quarters after the latest issue of the SOI, are calculated from the QFR, table 1.1, line Trade accounts and trade notes payable, multiplied by the ratio of the most recent SOI benchmark for Accounts payable to the QFR Trade accounts and trade notes payable. Unadjusted flow is the change in the level; seasonally adjusted flow is obtained using X-12-ARIMA procedure.
