| FOF Code | Description |
| + FL103170005.A | Nonfinancial corporate business; trade payables; liability |
| + FL113170005.A | Nonfinancial noncorporate business; trade payables; liability |
| + FL163170003.A | Nonprofit organizations; trade payables; liability |
| + FL213170003.A | State and local governments, excluding employee retirement funds; trade payables; liability |
| + FL263170003.A | Rest of the world; trade payables; liability |
| + FL663170003.A | Security brokers and dealers; trade payables; liability |
| + FL313170005.A | Federal government; trade payables; liability |
