Financial Accounts of the United States - Z.1
S11.2.i.q Nonfinancial noncorporate business 🕮 PDF
| Line | Description | Series | 2024:Q3 | 2024:Q4 | 2025:Q1 | 2025:Q2 | 2025:Q3 | 2025:Q4 | 2026:Q1 | 2026:Q2 |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | Taxes on production and imports less subsidies | FA116240101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Operating surplus, net | FA116402105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Net national income/Balance of primary incomes, net | FA116140001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Operating surplus, net | FA116402105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Property income received, net | FA116150175 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Net national income/Balance of primary incomes, net | FA116140001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Less: Other current transfers (paid) | FA116403001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Equals: Disposable income, net | FA116012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Equals: Net saving | FA116012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 14 | Net saving less capital transfers | FA116006305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Net saving | FA116012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Less: Capital transfers paid (net) | FA115440005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Capital formation, net | FA115050985 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Gross fixed capital formation | FA115019085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Nonresidential | FA115013085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Residential | FA115012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Less: Consumption of fixed capital | FA116300001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Change in private inventories | FA115020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Net lending (+) or borrowing (-), capital account (lines 14-17) | FA115000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 24 | Net lending (+) or borrowing (-) (line 23) | FA115000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Net acquisition of financial assets | FA114090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Currency and deposits | FA114000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Currency and transferable deposits | FA113020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Time and savings deposits | FA113030003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Debt securities | FA114022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Treasury securities | FA113061003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Municipal securities | FA113062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Loans | FA114035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Short-term (consumer credit) | FA113066003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Long-term (mortgages) | FA113065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Equity and investment fund shares | FA113081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Money market fund shares | FA113034003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Equity in government-sponsored enterprises(2) | FA113092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Insurance, pension and standardized guarantee schemes(3) | FA113076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Other accounts receivable | FA113096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Trade receivables | FA113070003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | PPP subsidies receivable | FA113072003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Tariff refund receivable | FA113090603 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Other (miscellaneous assets) | FA113093005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Net incurrence of liabilities | FA114194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Loans | FA114135005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Short-term | FA114141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Depository institution loans n.e.c. | FA113168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Private credit loans | FA113167205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Other loans and advances | FA113169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Long-term (mortgages) | FA113165005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Equity and investment fund shares | FA113181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Equity in noncorporate business | FA112090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Foreign direct investment in the U.S.: equity | FA115114103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Other accounts payable | FA113196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Trade payables | FA113170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Taxes payable | FA113178003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Foreign direct investment in the U.S.: debt | FA115114305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Other (miscellaneous liabilities) | FA113193003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 59 | Net lending (+) or borrowing (-), financial account (lines 25-44) | FA115000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 60 | Total other volume changes | FV118090105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | Disaster losses | FV112010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 62 | Other volume changes | FV118090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 63 | Nonfinancial assets | FR112010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 64 | Real estate | FR115035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 65 | Residential | FR115035023 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 66 | Nonresidential | FR115035035 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 67 | Equipment | FR115015205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | Residential | FR115012265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Nonresidential | FR115013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 70 | Intellectual property products | FR115013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 71 | Inventories | FR115020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Financial assets (debt securities) | FR114022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Liabilities | FR114194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 74 | Equity in noncorporate business | FR112090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | Direct investment in the U.S.: equity | FR115114103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 76 | Direct investment in the U.S.: debt | FR115114305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 77 | Changes in net worth due to nominal holding gains/losses | FR112090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 78 | Change in net worth(4) | FC112090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Balance sheet account (end of period) | ||||||||||
| Line 79 | Total assets | FL112000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Nonfinancial assets | LM112010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 81 | Real estate | LM115035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Residential(5) | LM115035023 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Nonresidential | LM115035035 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 84 | Equipment | LM115015205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 85 | Residential | LM115012265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 86 | Nonresidential | LM115013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 87 | Intellectual property products | LM115013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 88 | Inventories | LM115020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 89 | Financial assets | FL114090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 90 | Currency and deposits | FL114000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 91 | Currency and transferable deposits | FL113020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 92 | Time and savings deposits | FL113030003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 93 | Debt securities | LM114022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 94 | Treasury securities | LM113061003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 95 | Municipal securities | LM113062003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 96 | Loans | FL114035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 97 | Short-term (consumer credit) | FL113066003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 98 | Long-term (mortgages) | FL113065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 99 | Equity and investment fund shares | FL113081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 100 | Money market fund shares | FL113034003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 101 | Equity in government-sponsored enterprises(2) | FL113092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 102 | Insurance, pension and standardized guarantee schemes(3) | FL113076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 103 | Other accounts receivable | FL113096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 104 | Trade receivables | FL113070003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 105 | PPP subsidies receivable | FL113072003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 106 | Tariff refund receivable | FL113090603 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 107 | Other (miscellaneous assets) | FL113093005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 108 | Total liabilities and net worth | FL112100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 109 | Liabilities | FL114194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 110 | Loans | FL114135005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 111 | Short-term | FL114141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 112 | Depository institution loans n.e.c. | FL113168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 113 | Private credit loans | FL113167205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 114 | Other loans and advances | FL113169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 115 | Long-term (mortgages) | FL113165005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 116 | Equity and investment fund shares | LM113181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 117 | Equity in noncorporate business | LM112090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 118 | Foreign direct investment in the U.S.: equity | LM115114103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 119 | Other accounts payable | FL113196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 120 | Trade payables | FL113170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 121 | Taxes payable | FL113178003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 122 | Foreign direct investment in the U.S.: debt | FL115114305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 123 | Other (miscellaneous liabilities) | FL113193003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 124 | 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.
- 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.
- The change in net worth is equal to the sum of the non-seasonally adjusted quarterly rate measure of net lending or borrowing from the capital account (not presented), total other volume changes, and changes in net worth due to nominal holding gains or losses.
- Farm houses are included in the household sector.
Last Update: August 28, 2026