| FOF Code | Description |
| - FL215000005.A | State and local governments, excluding employee retirement funds; net lending (+) or borrowing (-) (financial account) |
| + FL894190005.A | All sectors; total liabilities |
| + FL364190005.A | Consolidated governments; total liabilities |
| - FL212090095.A | State and local governments, excluding employee retirement funds; net worth (Integrated Macroeconomic Accounts) |
| + FL212100005.A | State and local governments, excluding employee retirement funds; total liabilities and net worth (Integrated Macroeconomic Accounts) |
| + FL364190015.A | Governments (unconsolidated); total liabilities |
