| FOF Code | Description |
| + FR212090095.A | State and local governments, excluding employee retirement funds; net worth (Integrated Macroeconomic Accounts) |
| - FU205050905.A | State and local governments; capital formation, net (Integrated Macroeconomic Accounts) |
| - FU205000905.A | State and local governments; net lending (+) or borrowing (-) (capital account) |
| + FU217005045.A | State and local governments, excluding employee retirement funds; statistical discrepancy (Integrated Macroeconomic Accounts) |
| - FD218200705.A | State and local governments, excluding employee retirement funds; changes in net worth due to nominal holding gains/losses, excluding-disaster related losses on structures (Integrated Macroeconomic Accounts) |
| - FU215404003.A | State and local governments, excluding employee retirement funds; disaster losses |
