Financial Accounts of the United States - Z.1
S11.1.b Nonfinancial corporate business 🕮 PDF
| Line | Description | Series | 2023 | 2024 | 2025 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 | 2026:Q1 | 2026:Q2 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Line 1 | Assets | FL102000005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Nonfinancial assets | LM102010005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Real estate (market value) | LM105035005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Equipment (replacement cost) | LM105015205 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Intellectual property products (replacement cost) | LM105013765 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Inventories (replacement cost) | LM105020015 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Financial assets | FL104090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Checkable deposits and currency | FL103020005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Time and savings deposits | FL103030003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Other deposits (foreign deposits) | FL103091003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Debt securities | LM104022005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Commercial paper | FL103069100 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Treasury securities | LM103061103 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Agency- and GSE-backed securities | LM103061703 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Municipal securities | LM103062003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Corporate bonds (held by equity REITs) | LM123063003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Loans | FL104035005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Security repurchase agreements | FL102051003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Consumer credit | FL103066003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Mortgages | FL103065005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Corporate equities | LM103064103 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | U.S. direct investment abroad: equity | LM103092105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Equity in GSEs | FL103092405 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Money market fund shares | FL103034000 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Mutual fund shares | LM103064203 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Trade receivables | FL103070005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | U.S. direct investment abroad: intercompany debt | LM103092305 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Miscellaneous assets | FL103090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Total liabilities and equity | FL104194005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Liabilities | FL104190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Debt securities | FL104122005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Commercial paper | FL103169100 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Municipal securities(1) | FL103162000 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Corporate bonds | FL103163005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Loans | FL104135005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Depository institution loans n.e.c. | FL103168005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Private credit loans | FL103167205 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Other loans and advances | FL103169005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Mortgages | FL103165005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Trade payables | FL103170005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Taxes payable | FL103178005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Foreign direct investment: intercompany debt | LM103192305 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Miscellaneous liabilities | FL103190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Total equity (market value) | LM103181105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Corporate equities | LM103164105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Foreign direct investment: equity | LM103192105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Memo: | |||||||||||
| Line 47 | Net worth (assets minus liabilities) | FL102090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Equity/net worth (percent)(2) | FL103164106 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Debt/equity (percent)(2) | FL104104016 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Debt/net worth (percent)(2) | FL104104006 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| With nonfinancial assets stated at historical cost: | |||||||||||
| Line 51 | Assets (sum of lines 7 and 52) | FL102000115 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Nonfinancial assets | FL102010115 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Real estate | FL105035045 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Equipment | FL105013213 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Intellectual property products | FL105013715 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Inventories | FL105020000 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Net worth (historical cost) (line 51 less line 30) | FL102090115 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Historical-cost value of structures: | |||||||||||
| Line 58 | Residential | FL105012613 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Nonresidential | FL105013613 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Industrial revenue bonds. Issued by state and local governments to finance private investment and secured in interest and principal by the industrial user of the funds.
- Debt is calculated as the sum of debt securities (line 31) and loans (line 35). Equity is total equity (line 44).
Last Update: August 28, 2026