| FOF Code | Description |
| + FU217005045.A | State and local governments, excluding employee retirement funds; statistical discrepancy (Integrated Macroeconomic Accounts) |
| + FU365000905.A | Consolidated governments; net lending (+) or borrowing (-) (capital account) |
| + FU885000985.A | All domestic sectors; net lending (+) or borrowing (-) (capital account) (Integrated Macroeconomic Accounts) |
| + FU205000995.A | State and local governments; net lending (+) or borrowing (-) (capital account) (Integrated Macroeconomic Accounts) |
| - FU218090085.A | State and local governments, excluding employee retirement funds; other volume changes (Integrated Macroeconomic Accounts) |