| FOF Code | Description |
| + FL723120700.A | U.S.-chartered commercial banks; transaction deposits due to depository institutions in the U.S.; liability |
| + FL443120703.A | Savings institutions; transaction deposits due to depository institutions in the U.S.; liability |
| + FL723130703.A | U.S.-chartered commercial banks; nontransaction deposits due to depository institutions in the U.S.; liability |
| + FL443130703.A | Savings institutions; nontransaction deposits due to depository institutions in the U.S.; liability |
| + FL753120723.A | Foreign banking offices in the U.S.; transaction deposits due to depository institutions in the U.S.; liability |
| + FL753130723.A | Foreign banking offices in the U.S.; nontransaction deposits due to depository institutions in the U.S.; liability |
| + FL764016205.A | U.S.-chartered depository institutions; deposits at foreign banks; asset |
| + FL723022000.A | U.S.-chartered commercial banks; cash items in process of collection; asset |
| + FL443022003.A | Savings institutions; cash items in process of collection; asset |
| + FL723020005.A | U.S.-chartered commercial banks; vault cash and reserves at the Federal Reserve; asset |
| - FL753020723.A | Foreign banking offices in the U.S.; transaction deposits due from depository institutions in the U.S.; asset |
| - FL753030003.A | Foreign banking offices in the U.S.; total time and savings deposits at banks in the U.S.; asset |
| - FL723020000.A | U.S.-chartered commercial banks; cash and balances due from depository institutions; asset (Call Report) |
| - FL743020003.A | Banks in U.S.-affiliated areas; checkable deposits and currency; asset |
| - FL474012205.A | Credit unions; interbank transactions due from U.S. depository institutions; asset |
