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