This table presents the entire balance sheet of the nonfinancial noncorporate business sector (see table F.103 or L.103 for a description of the sector). In contrast to table L.103, the balance sheet includes nonfinancial assets and net worth.
Nonfinancial assets include real estate, equipment and software, and inventories. Real estate is recorded at market value while other nonfinancial assets are recorded at replacement (current) cost. A memo item shows the structure components of real estate at replacement cost. Debt to net worth is also presented as a memo item.