Level is calculated from the QFR, Table 70.1 - Balance Sheet for Corporations in the NAICS Manufacturing Sector, Total Assets $25 Million and Over, line Commercial and finance company paper of U.S. issuers; multiplied by one plus the ratio of line Total Assets from the SOI, Corporation Income Tax Returns, Returns of Active Corporations, Table 6 - Balance Sheet, Income Statement, Tax, and Other Selected Items, by Major Industry, Services sector, to line Total Assets from the QFR, Table 1.1 - Balance Sheet for Corporations in the NAICS Manufacturing Sector, All Total Asset Sizes. The services sector includes the following industries from the SOI : Information; Professional, scientific, and technical services; Administrative and support and waste management and remediation services; Educational services; Health care and social assistance; Arts, entertainment, and recreation; Accommodation and food services; and Other services. Unadjusted flow is the change in the level; seasonally adjusted flow is obtained using X-12-ARIMA procedure.
