Financial Accounts of the United States - Z.1
S11.2.i.a Nonfinancial noncorporate business 🕮 PDF
| Line | Description | Series | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|
| Current account | ||||||||||
| Line 1 | Gross value added | FA116902505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Less: Consumption of fixed capital | FA116300001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Equals: Net value added | FA116902605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Compensation of employees (paid) | FA116025001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Wages and salaries | FA116020001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Employers' social contributions | FA116401005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Taxes on production and imports less subsidies | FA116240101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Operating surplus, net | FA116402105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Net national income/Balance of primary incomes, net | FA116140001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Operating surplus, net | FA116402105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Property income (interest received) | FA116130101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Less: Uses of property income (paid) | FA116150005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Interest | FA116130001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Withdrawals from income of quasi-corporations(2) | FA116122001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Reinvested earnings on foreign direct investment | FA113192281 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Rents on land and natural resources | FA116112001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Net national income/Balance of primary incomes, net | FA116140001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Less: Other current transfers (paid) | FA116403001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Equals: Disposable income, net | FA116012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Equals: Net saving | FA116012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 21 | Net saving less capital transfers | FA116006305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Net saving | FA116012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Less: Capital transfers paid (net) | FA115440005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Capital formation, net | FA115050985 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Gross fixed capital formation | FA115019085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Nonresidential | FA115013085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Residential | FA115012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Less: Consumption of fixed capital | FA116300001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Change in private inventories | FA115020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Net lending (+) or borrowing (-), capital account (lines 21-24) | FA115000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 31 | Net lending (+) or borrowing (-) (line 30) | FA115000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Net acquisition of financial assets | FA114090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Currency and deposits | FA114000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Currency and transferable deposits | FA113020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Time and savings deposits | FA113030003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Debt securities | FA114022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Treasury securities | FA113061003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Municipal securities | FA113062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Loans | FA114035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Short-term (consumer credit) | FA113066003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Long-term (mortgages) | FA113065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Equity and investment fund shares | FA113081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Money market fund shares | FA113034003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Equity in government-sponsored enterprises(3) | FA113092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Insurance, pension and standardized guarantee schemes(4) | FA113076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Other accounts receivable | FA113096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Trade receivables | FA113070003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | PPP subsidies receivable | FA113072003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Tariff refund receivable | FA113090603 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Other (miscellaneous assets) | FA113093005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Net incurrence of liabilities | FA114194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Loans | FA114135005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Short-term | FA114141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Depository institution loans n.e.c. | FA113168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Private credit loans | FA113167205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Other loans and advances | FA113169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Long-term (mortgages) | FA113165005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Equity and investment fund shares | FA113181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Equity in noncorporate business | FA112090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 60 | Foreign direct investment in the U.S.: equity | FA115114103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | Other accounts payable | FA113196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 62 | Trade payables | FA113170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 63 | Taxes payable | FA113178003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 64 | Foreign direct investment in the U.S.: debt | FA115114305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 65 | Other (miscellaneous liabilities) | FA113193003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 66 | Net lending (+) or borrowing (-), financial account (lines 32-51) | FA115000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 67 | Total other volume changes | FV118090105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | Disaster losses | FV112010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Other volume changes | FV118090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 70 | Nonfinancial assets | FR112010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 71 | Real estate | FR115035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Residential | FR115035023 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Nonresidential | FR115035035 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 74 | Equipment | FR115015205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | Residential | FR115012265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 76 | Nonresidential | FR115013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 77 | Intellectual property products | FR115013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 78 | Inventories | FR115020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 79 | Financial assets (debt securities) | FR114022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Liabilities | FR114194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 81 | Equity in noncorporate business | FR112090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Foreign direct investment in the U.S.: equity | FR115114103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Foreign direct investment in the U.S.: debt | FR115114305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 84 | Changes in net worth due to nominal holding gains/losses | FR112090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 85 | Change in net worth (lines 24+30+67+84) | FC112090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Balance sheet account (end of period) | ||||||||||
| Line 86 | Total assets | FL112000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 87 | Nonfinancial assets | LM112010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 88 | Real estate | LM115035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 89 | Residential(5) | LM115035023 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 90 | Nonresidential | LM115035035 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 91 | Equipment | LM115015205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 92 | Residential | LM115012265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 93 | Nonresidential | LM115013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 94 | Intellectual property products | LM115013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 95 | Inventories | LM115020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 96 | Financial assets | FL114090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 97 | Currency and deposits | FL114000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 98 | Currency and transferable deposits | FL113020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 99 | Time and savings deposits | FL113030003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 100 | Debt securities | LM114022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 101 | Treasury securities | LM113061003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 102 | Municipal securities | LM113062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 103 | Loans | FL114035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 104 | Short-term (consumer credit) | FL113066003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 105 | Long-term (mortgages) | FL113065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 106 | Equity and investment fund shares | FL113081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 107 | Money market fund shares | FL113034003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 108 | Equity in government-sponsored enterprises(3) | FL113092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 109 | Insurance, pension and standardized guarantee schemes(4) | FL113076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 110 | Other accounts receivable | FL113096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 111 | Trade receivables | FL113070003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 112 | PPP subsidies receivable | FL113072003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 113 | Tariff refund receivable | FL113090603 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 114 | Other (miscellaneous assets) | FL113093005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 115 | Total liabilities and net worth | FL112100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 116 | Liabilities | FL114194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 117 | Loans | FL114135005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 118 | Short-term | FL114141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 119 | Depository institution loans n.e.c. | FL113168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 120 | Private credit loans | FL113167205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 121 | Other loans and advances | FL113169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 122 | Long-term (mortgages) | FL113165005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 123 | Equity and investment fund shares | LM113181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 124 | Equity in noncorporate business | LM112090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 125 | Foreign direct investment in the U.S.: equity | LM115114103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 126 | Other accounts payable | FL113196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 127 | Trade payables | FL113170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 128 | Taxes payable | FL113178003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 129 | Foreign direct investment in the U.S.: debt | FL115114305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 130 | Other (miscellaneous liabilities) | FL113193003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 131 | Net worth | FL112090095 | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Estimates for 2000 and earlier periods are based on the 1987 Standard Industrial Classification System; later estimates are based on the North American Classification System.
- Consists of rental income of tenant-occupied housing and proprietors' income. Quasi-corporations are unincorporated enterprises that function as if they were corporations; they primarily cover their operating costs through sales, and they keep a complete set of financial records.
- Government-sponsored enterprises (GSEs) consist of Federal Home Loan Banks, Fannie Mae, Freddie Mac, Federal Agricultural Mortgage Corporation, Farm Credit System, the Financing Corporation, and the Resolution Funding Corporation, and they included the Student Loan Marketing Association until it was fully privatized in 2004:Q4.
- Net equity in reserves of property-casualty insurance companies.
- Farm houses are included in the household sector.
Last Update: August 28, 2026