This table presents the entire balance sheet of the nonfinancial corporate 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. Memo items show the structure components of real estate at replacement cost and nonfinancial assets at historical cost. Also presented as memo items are the market value of equities outstanding and three ratios: debt to net worth, debt to equities, and equities to net worth.