Financial Accounts of the United States - Z.1
S12R.i.a Other financial business 🕮 PDF
| Line | Description | Series | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|
| Current account | ||||||||||
| Line 1 | Gross value added | FA856902505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Less: Consumption of fixed capital | FA856330085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Equals: Net value added | FA856902605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Compensation of employees (paid) | FA856025005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Wages and salaries | FA856020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Employers' social contributions | FA856401005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Taxes on production and imports less subsidies | FA856240105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Operating surplus, net | FA856402105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Net national income/Balance of primary incomes, net | FA856140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Operating surplus, net | FA856402105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Property income (received) | FA856150105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Interest | FA856130105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Distributed income of corporations (dividends) | FA856121105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Reinvested earnings on U.S. direct investment abroad | FA853092285 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Less: Uses of property income (paid) | FA856150005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Interest | FA856130005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Distributed income of corporations | FA856120005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Dividends | FA856121005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Withdrawals from income of quasi-corporations(2) | FA856122005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Reinvested earnings on foreign direct investment | FA853192285 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Rents on land and natural resources | FA856112005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Net national income/Balance of primary incomes, net | FA856140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Less: Current taxes on income, wealth, etc. (paid) | FA856220005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Less: Other current transfers (paid) | FA856403005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Equals: Disposable income, net | FA856012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Equals: Net saving | FA856012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 27 | Net saving less capital transfers | FA856006385 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Net saving | FA856012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Less: Capital transfers paid (net) | FA855440085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Capital formation, net | FA855015085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Gross fixed capital formation (nonresidential) | FA855013085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Less: Consumption of fixed capital | FA856330085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Net lending (+) or borrowing (-), capital account (lines 27-30) | FA855000995 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 34 | Net lending (+) or borrowing (-) (line 33) | FA855000995 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Net acquisition of financial assets | FA854090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Currency and deposits | FA854000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Debt securities | FA854022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Open market paper | FA853069175 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Treasury securities | FA853061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Agency- and GSE-backed securities(3) | FA853061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Municipal securities | FA853062005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Corporate and foreign bonds | FA853063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Loans | FA854035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Short-term | FA854041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Long-term (mortgages) | FA813065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Equity and investment fund shares | FA813081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Corporate equities | FA813064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Money market fund shares | FA813034005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Mutual fund shares | FA623064203 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Hedge fund shares | FA503064705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Private debt fund shares | FA503064503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Equity in government-sponsored enterprises(3) | FA813092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | U.S. direct investment abroad: equity | FA803092105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Equity investment in subsidiaries | FA793094605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Insurance, pension and standardized guarantee schemes | FA733040005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Other accounts receivable | FA853096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Net incurrence of liabilities | FA854194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Currency and deposits | FA403197033 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Debt securities | FA814122005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 60 | Agency- and GSE-backed securities(3) | FA423161705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | Corporate bonds | FA813163005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 62 | Commercial paper | FA813169105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 63 | Loans (short-term) | FA814141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 64 | Equity and investment fund shares | FA853181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 65 | Corporate equity issues | FA813164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 66 | Money market fund shares | FA634090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 67 | Mutual fund shares | FA653164205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | Hedge fund shares | FA623164703 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Private debt fund shares | FA443164503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 70 | Equity in government-sponsored enterprises(3) | FA403192405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 71 | Foreign direct investment in the U.S.: equity | FA803192105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Equity in noncorporate business | FA662090003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Equity investment by parent | FA803194605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 74 | Equity investment in Federal Reserve facilities | FA503194205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | Other accounts payable | FA813196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 76 | Net lending (+) or borrowing (-), financial account (lines 35-57) | FA855000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 77 | Total other volume changes | FV858090185 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 78 | Disaster losses | FV812010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 79 | Other volume changes | FV858090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Less: Statistical discrepancy (lines 33-76)(4) | FU857005045 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 81 | Nonfinancial assets | FR812010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Structures (nonresidential) | FR815013665 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Equipment | FR815013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 84 | Intellectual property products | FR815013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 85 | Financial assets | FR854090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 86 | Debt securities | FR854022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 87 | Corporate equities | FR813064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 88 | U.S. direct investment abroad: equity | FR803092105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 89 | Mutual fund shares | FR623064203 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 90 | Hedge fund shares | FR503064705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 91 | Private debt fund shares | FR503064503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 92 | Other accounts receivable | FR853096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 93 | Liabilities | FR854194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 94 | Corporate equity issues | FR813164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 95 | Mutual fund shares | FR653164205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 96 | Hedge fund shares | FR623164703 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 97 | Private debt fund shares | FR443164503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 98 | Foreign direct investment in the U.S.: equity | FR803192105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 99 | Equity in noncorporate business | FR662090003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 100 | Equity investment by parent | FR803194605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 101 | Other accounts payable | FR813196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 102 | Changes in net worth due to nominal holding gains/losses | FR852090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 103 | Change in net worth (lines 30+33+77+102) | FC852090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Balance sheet account (end of period) | ||||||||||
| Line 104 | Total assets | FL852000095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 105 | Nonfinancial assets(5) | LM812010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 106 | Structures (nonresidential) | LM815013665 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 107 | Equipment | LM815013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 108 | Intellectual property products | LM815013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 109 | Financial assets | FL854090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 110 | Currency and deposits | FL854000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 111 | Debt securities | FL854022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 112 | Open market paper | FL853069175 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 113 | Treasury securities | FL853061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 114 | Agency- and GSE-backed securities(3) | FL853061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 115 | Municipal securities | FL853062005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 116 | Corporate and foreign bonds | FL853063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 117 | Loans | FL854035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 118 | Short-term | FL854041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 119 | Long-term (mortgages) | FL813065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 120 | Equity and investment fund shares | FL813081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 121 | Corporate equities | LM813064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 122 | Money market fund shares | FL813034005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 123 | Mutual fund shares | LM623064203 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 124 | Hedge fund shares | LM503064705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 125 | Private debt fund shares | LM503064503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 126 | Equity in government-sponsored enterprises(3) | FL813092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 127 | U.S. direct investment abroad: equity | FL803092105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 128 | Equity investment in subsidiaries | FL793094605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 129 | Insurance, pension and standardized guarantee schemes | FL733040005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 130 | Other accounts receivable | FL853096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 131 | Total liabilities and net worth | FL852100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 132 | Liabilities | FL854194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 133 | Currency and deposits | FL403197033 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 134 | Debt securities | FL814122005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 135 | Agency- and GSE-backed securities(3) | FL423161705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 136 | Corporate bonds | FL813163005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 137 | Commercial paper | FL813169105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 138 | Loans (short-term) | FL814141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 139 | Equity and investment fund shares | FL853181005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 140 | Corporate equity issues | LM813164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 141 | Money market fund shares | FL634090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 142 | Mutual fund shares | LM653164205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 143 | Hedge fund shares | LM623164703 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 144 | Private debt fund shares | LM443164503 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 145 | Equity in government-sponsored enterprises(3) | FL403192405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 146 | Foreign direct investment in the U.S.: equity | FL803192105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 147 | Equity in noncorporate business | LM662090003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 148 | Equity investment by parent | FL803194605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 149 | Equity investment in Federal Reserve facilities | FL503194205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 150 | Other accounts payable | FL813196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 151 | Net worth | FL852090095 | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Includes the following sectors as defined in the Financial Accounts of the United States: money market funds; mutual funds; closed-end funds; exchange-traded funds; mortgage REITs; business development companies; interval and tender offer funds; hedge funds; private debt funds; government-sponsored enterprises; agency- and GSE-backed mortgage pools; issuers of asset-backed securities; finance companies; security brokers and dealers; holding companies; and other financial business.
- 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 the 2004:Q4.
- The statistical discrepancy is the difference between net lending or net borrowing derived in the capital account and the same concept derived in the financial account. The discrepancy reflects differences in source data, timing of recorded transactions, and other statistical differences between the capital and financial accounts.
- Excludes land. Includes corporate and noncorporate financial business.
Last Update: August 28, 2026