Financial Accounts of the United States - Z.1
S1M.i.a Households and nonprofit institutions serving households 🕮 PDF
| Line | Description | Series | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|
| Current account | ||||||||||
| Line 1 | Gross value added | FA156902505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Less: Consumption of fixed capital | FA156300003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Equals: Net value added | FA156902605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Compensation paid by households and NPISHs | FA156025005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Wages and salaries | FA156020001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Employers' social contributions | FA156401001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Taxes on production and imports less subsidies | FA156240101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Operating surplus, net | FA156402101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Net national income/Balance of primary incomes, net | FA156140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Operating surplus, net | FA156402101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Compensation of employees (received) | FA156025105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Wages and salaries | FA156020101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Employers' social contributions | FA156401101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Property income (received) | FA156150105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Interest | FA156130101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Distributed income of corporations | FA156120105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Dividends | FA156121101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Withdrawals from income of quasi-corporations(1) | FA156122101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Less: Uses of property income (interest paid) | FA156130001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Net national income/Balance of primary incomes, net | FA156140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Less: Current taxes on income, wealth, etc. (paid) | FA156220001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Plus: Social benefits (received) | FA156404105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Less: Social contributions (paid) | FA156600001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Plus: Other current transfers (received) | FA156403101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Less: Other current transfers (paid) | FA156403001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Equals: Disposable income, net | FA156012095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 27 | Less: Final consumption expenditures | FA156901001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Equals: Net saving | FA156006005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 29 | Net saving less capital transfers | FA156006315 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Net saving | FA156006005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Less: Capital transfers paid (net) | FA155440005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Capital formation, net | FA155050905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Gross fixed capital formation, excluding consumer durables | FA155019005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 34 | Residential | FA155012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Nonresidential (nonprofit organizations) | FA165013005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Less: Consumption of fixed capital | FA156300003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Acquisition of nonproduced nonfinancial assets | FA155420003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Net lending (+) or borrowing (-), capital account (lines 29-32) | FA155000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 39 | Net lending (+) or borrowing (-) (line 38) | FA155000905 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Net acquisition of financial assets | FA154090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Currency and deposits | FA154000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Currency and transferable deposits | FA153020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Time and savings deposits | FA153030005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Other deposits | FA153030505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Debt securities | FA154022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Treasury securities | FA153061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Agency- and GSE-backed securities(2) | FA153061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Municipal securities | FA153062005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Corporate and foreign bonds | FA153063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Loans | FA154035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | Short-term | FA154041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Long-term (mortgages) | FA153065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Equity and investment fund shares | FA153081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Corporate equities | FA153064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Money market fund shares | FA153034005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Mutual fund shares | FA153064205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Hedge fund shares | FA153064705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Private debt fund shares | FA153064505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Equity in noncorporate business | FA152090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 60 | Equity investment under Public-Private Inv. Program(3) | FA153094305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | Insurance, pension and standardized guarantee schemes | FA153052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 62 | Insurance receivables due from property-casualty insurance companies | FA153076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 63 | Life insurance reserves | FA153040005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 64 | Pension entitlements(4) | FA153050005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 65 | Non-life insurance reserves at life insurance companies | FA153095105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 66 | Retiree Health Care Funds | FA313195105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 67 | Other accounts receivable | FA163096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | Net incurrence of liabilities | FA154190005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Debt securities (municipals) | FA163162003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 70 | Loans | FA154135005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 71 | Short-term | FA154141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Depository institution loans n.e.c. | FA153168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Consumer credit | FA153166000 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 74 | Other loans and advances | FA153169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | Long-term (mortgages) | FA153165005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 76 | Insurance, pension and standardized guarantee schemes | FA543077073 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 77 | Other accounts payable (trade debt) | FA163170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 78 | Net lending (+) or borrowing (-), financial account (lines 40-68) | FA155000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 79 | Total other volume changes | FV158090185 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Net investment in consumer durable goods | FU155111005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 81 | Disaster losses | FV152010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Other volume changes | FV158090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Less: Statistical discrepancy (lines 38-78)(5) | FU157005045 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 84 | Nonfinancial assets | FR152010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 85 | Real estate | FR155035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 86 | Equipment | FR165015205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 87 | Intellectual property products | FR165013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 88 | Consumer durable goods | FR155111005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 89 | Financial assets | FR154090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 90 | Currency and deposits | FR154000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 91 | Debt securities | FR154022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 92 | Corporate equities | FR153064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 93 | Mutual fund shares | FR153064205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 94 | Hedge fund shares | FR153064705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 95 | Private debt fund shares | FR153064505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 96 | Equity in noncorporate business | FR152090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 97 | Equity investment under Public-Private Inv. Program | FR153094305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 98 | Insurance, pension and standardized guarantee schemes | FR153052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 99 | Changes in net worth due to nominal holding gains/losses | FR152090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 100 | Change in net worth (lines 32+38+79+99) | FC152090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Balance sheet account (end of period) | ||||||||||
| Line 101 | Total assets | FL152000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 102 | Nonfinancial assets | LM152010005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 103 | Real estate | LM155035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 104 | Consumer durable goods | LM155111005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 105 | Equipment | LM165015205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 106 | Intellectual property products | LM165013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 107 | Financial assets | FL154090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 108 | Currency and deposits | FL154000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 109 | Currency and transferable deposits | FL153020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 110 | Time and savings deposits | FL153030005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 111 | Other deposits | LM153030505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 112 | Debt securities | LM154022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 113 | Treasury securities | LM153061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 114 | Agency- and GSE-backed securities(2) | LM153061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 115 | Municipal securities | LM153062005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 116 | Corporate and foreign bonds | LM153063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 117 | Loans | FL154035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 118 | Short-term | FL154041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 119 | Long-term (mortgages) | FL153065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 120 | Equity and investment fund shares | FL153081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 121 | Corporate equities | LM153064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 122 | Money market fund shares | FL153034005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 123 | Mutual fund shares | LM153064205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 124 | Hedge fund shares | LM153064705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 125 | Private debt fund shares | LM153064505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 126 | Equity in noncorporate business | LM152090205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 127 | Equity investment under Public-Private Inv. Program(3) | LM153094305 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 128 | Insurance, pension and standardized guarantee schemes | FL153052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 129 | Insurance receivables due from property-casualty insurance companies | FL153076005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 130 | Life insurance reserves | FL153040005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 131 | Pension entitlements(4) | FL153050005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 132 | Non-life insurance reserves at life insurance companies | FL153095105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 133 | Retiree Health Care Funds | FL313195105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 134 | Other accounts receivable | FL163096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 135 | Total liabilities and net worth | FL152100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 136 | Liabilities | FL154190005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 137 | Debt securities (municipals) | FL163162003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 138 | Loans | FL154135005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 139 | Short-term | FL154141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 140 | Consumer credit | FL153166000 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 141 | Depository institution loans n.e.c. | FL153168005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 142 | Other loans and advances | FL153169005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 143 | Long-term (mortgages) | FL153165005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 144 | Insurance, pension and standardized guarantee schemes | FL543077073 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 145 | Other accounts payable (trade debt) | FL163170005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 146 | Net worth | FL152090005 | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- 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.
- Funds invested by financial institutions such as domestic hedge funds through the Public-Private Investment Program (PPIP).
- Includes variable annuities, including those in IRAs, at life insurance companies.
- 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.
Last Update: August 28, 2026