| FOF Code | Description |
| + FL163162003.A | Nonprofit organizations; municipal securities and loans; liability |
| + FL153168005.A | Households and nonprofit organizations; depository institution loans n.e.c.; liability |
| + FL153169005.A | Households and nonprofit organizations; other loans and advances; liability |
| - FL153169405.A | Households and nonprofit organizations; policy loans; liability |
| + FL163170003.A | Nonprofit organizations; trade payables; liability |
| + FL543077003.A | Life insurance companies; deferred and unpaid life insurance premiums; asset |
| + FL113170005.A | Nonfinancial noncorporate business; trade payables; liability |
| + FL113168005.A | Nonfinancial noncorporate business; depository institution loans n.e.c.; liability |
| + FL113169005.A | Nonfinancial noncorporate business; other loans and advances; liability |
| + FL113190005.A | Nonfinancial noncorporate business; total miscellaneous liabilities |
| + FL113178003.A | Nonfinancial noncorporate business; taxes payable; liability |