Beginning in 2010:Q4, level estimated by FR Board, HREF, on the basis of data from quinquennial benchmark surveys and monthly surveys of a sample of finance companies conducted by FR Board. Series is calculated from the Finance Company Quarterly Report, Assets, Cash and cash equivalents multiplied by 25 percent. Prior to 2010:Q4, level estimated as percent of Finance Company Quarterly Report, All other assets. The percent is calculated from the Domestic Finance Company Report of Consolidated Assets and Liabilities (form FR2248) as the fraction of Other assets and accounts and notes receivable that is Cash and cash equivalents, and multiplied by 25 percent. Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.