Year-end level from SOI Bulletin, annual article on Partnership Returns, table Balance Sheet, by Profit Status and Selected Industrial Group, sum of lines Cash and Other current assets (total for all industries except Agriculture, forestry, fishing and hunting, and Finance and insurance). Cash and other current assets are allocated among checkable deposits and currency (series FL113020003), time and savings deposits (series FL113030003), and money market mutual funds (series FL113034003) using detail from the 2003 FRB Survey of Small Business Finance. Year-end level also includes FOF estimate for time and savings deposits held by sole proprietorships calculated as the ratio of time and savings deposits to income from the FRB 2003 Survey of Small Business Finance multiplied by the year-end level from SOI Bulletin, annual article on Nonfarm Sole Proprietorships, table Income Statements, by Industrial Sectors, line Business receipts, total (total for all industries except Agriculture, forestry, fishing and hunting, and Finance and insurance). Series is converted to quarterly by linear interpolation. The proportion of time and savings deposits to bank loans n.e.c. and mortgage liabilities calculated from the latest SOI date is used to estimate data for quarters going forward. Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.