| FOF Code | Description |
| + FL103070005.A | Nonfinancial corporate business; trade receivables; asset |
| + FL263070003.A | Rest of the world; trade receivables due from non-federal sectors; asset |
| + FL313070000.A | Federal government; trade receivables; asset |
| + FL513070003.A | Property-casualty insurance companies; trade receivables; asset |
| + FL263070315.A | Rest of the world; trade receivables due from the federal government; asset |
| + FL113070003.A | Nonfinancial noncorporate business; trade receivables; asset |
| + FL673070003.A | Issuers of asset-backed securities; trade receivables; asset |
| + FL213070003.A | State and local governments, excluding employee retirement funds; trade receivables; asset |