Year-end level from SOI Bulletin, annual article on Partnership Returns, table Balance Sheet, by Profit Status and Selected Industrial Group, calculated as sum of lines other current liabilities and other liabilities (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 other miscellaneous liabilities 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.