| FOF Code | Description |
| + FA723120700.A | U.S.-chartered commercial banks; transaction deposits due to depository institutions in the U.S.; liability |
| + FA443120703.A | Savings institutions; transaction deposits due to depository institutions in the U.S.; liability |
| + FA723130703.A | U.S.-chartered commercial banks; nontransaction deposits due to depository institutions in the U.S.; liability |
| + FA443130703.A | Savings institutions; nontransaction deposits due to depository institutions in the U.S.; liability |
| + FA753120723.A | Foreign banking offices in the U.S.; transaction deposits due to depository institutions in the U.S.; liability |
| + FA753130723.A | Foreign banking offices in the U.S.; nontransaction deposits due to depository institutions in the U.S.; liability |
| + FA764016205.A | U.S.-chartered depository institutions; deposits at foreign banks; asset |
| + FA723022000.A | U.S.-chartered commercial banks; cash items in process of collection; asset |
| + FA443022003.A | Savings institutions; cash items in process of collection; asset |
| + FA763020005.A | U.S.-chartered depository institutions; vault cash and reserves at the Federal Reserve; asset |
| - FA753020723.A | Foreign banking offices in the U.S.; transaction deposits due from depository institutions in the U.S.; asset |
| - FA753030003.A | Foreign banking offices in the U.S.; total time and savings deposits at banks in the U.S.; asset |
| - FA723020000.A | U.S.-chartered commercial banks; cash and balances due from depository institutions; asset (Call Report) |
| - FA743020003.A | Banks in U.S.-affiliated areas; checkable deposits and currency; asset |
| - FA474012205.A | Credit unions; interbank transactions due from U.S. depository institutions; asset |
