Financial Accounts of the United States - Z.1
S11.1.s Nonfinancial corporate business 🕮 PDF
| Line | Description | Series | 2023 | 2024 | 2025 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 | 2026:Q1 | 2026:Q2 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Line 1 | Total financial assets | FL104090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Checkable deposits and currency | FL103020005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Time and savings deposits | FL103030003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Other deposits (foreign deposits) | FL103091003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Debt securities | LM104022005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Commercial paper | FL103069100 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Treasury securities | LM103061103 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Agency- and GSE-backed securities | LM103061703 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Municipal securities | LM103062003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Corporate bonds (held by equity REITs) | LM123063003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Loans | FL104035005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Security repurchase agreements | FL102051003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Consumer credit | FL103066003 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Mortgages | FL103065005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Corporate equities | LM103064103 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | U.S. direct investment abroad: equity | LM103092105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Equity in GSEs | FL103092405 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Money market fund shares | FL103034000 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Mutual fund shares | LM103064203 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Trade receivables | FL103070005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | U.S. direct investment abroad: intercompany debt | LM103092305 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Miscellaneous assets | FL103090005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Insurance receivables | FL103076005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Investment in finance company affiliates | FL103094705 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | PPP subsidies receivable | FL103072005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Tariff refund receivable | FL103090603 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Other | FL103093005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Total liabilities and equity | FL104194005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Total liabilities | FL104190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Debt securities | FL104122005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Commercial paper | FL103169100 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Municipal securities(1) | FL103162000 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Corporate bonds | FL103163005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Loans | FL104135005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Depository institution loans n.e.c. | FL103168005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Private credit loans | FL103167205 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Mortgages | FL103165005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Other loans and advances(2) | FL103169005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Trade payables | FL103170005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Taxes payable | FL103178005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Foreign direct investment: intercompany debt | LM103192305 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Miscellaneous liabilities | FL103190005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Pension fund contributions payable | FL573074005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Claims of pension fund on sponsor | FL573073005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Other | FL103193005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Total equity | LM103181105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Corporate equities (market value) | LM103164105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Foreign direct investment: equity | LM103192105 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Memo: | |||||||||||
| Line 49 | Total liquid assets(3) | FL104001005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Total short-term liabilities(4) | FL104150005 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Liquid assets/short-term liabilities (percent) | FL104001006 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Short-term debt/total debt (percent)(5) | FL104140006 | -- | -- | -- | -- | -- | -- | -- | -- | -- |
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.
- Loans from rest of the world, U.S. government, and nonbank financial institutions. Detail can be found on the other loans and advances table (F4.6.s).
- Sum of lines 2 through 5 and lines 12, 15, 18, and 19.
- Sum of lines 30, 34, 36, 37, and 38. Includes loans due in more than one year and excludes current maturities of bonds and mortgages.
- Short-term debt is the sum of lines 30, 34, and 36. Total debt is the sum of lines 29 and 33.
Last Update: August 28, 2026