Financial Accounts of the United States - Z.1
S.61.a Central bank
Billions of dollars
| Line | Description | Series | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|
| Current account | ||||||||||
| Line 1 | Gross value added | FA716902505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Less: Consumption of fixed capital | FA716330085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Equals: Net value added | FA716902605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Compensation of employees (paid) | FA716025005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Wages and salaries | FA716020001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Employers' social contributions | FA716401001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Taxes on production and imports less subsidies | FA716240101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Operating surplus, net | FA716402101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Net national income/Balance of primary incomes, net | FA716140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Operating surplus, net | FA716402101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Property income (received) | FA716150105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Interest | FA716130101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Distributed income of corporations (dividends) | FA716121101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Reinvested earnings on U.S. direct investment abroad | FA713092281 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Less: Uses of property income (paid) | FA716150005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Interest | FA716130001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Distributed income of corporations | FA716120005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Dividends | FA716121001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Withdrawals from income of quasi-corporations1 | FA716122001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Reinvested earnings on foreign direct investment | FA713192281 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Rents on land and natural resources | FA716112001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Net national income/Balance of primary incomes, net | FA716140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Less: Current taxes on income, wealth, etc. (paid) | FA716220001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Less: Other current transfers (paid) | FA716403001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Equals: Disposable income, net | FA716012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Equals: Net saving | FA716012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 27 | Net saving less capital transfers | FA716006385 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Net saving | FA716012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Less: Capital transfers paid (net) | FA715440083 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Capital formation, net | FA715015085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Gross fixed capital formation (nonresidential) | FA715013085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Less: Consumption of fixed capital | FA716330085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Net lending (+) or borrowing (-), capital account (lines 27-30) | FA715000995 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 34 | Net lending (+) or borrowing (-) (line 33) | FA715000995 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Net acquisition of financial assets | FA714090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Currency and deposits | FA714000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Debt securities | FA714022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Open market paper | FA713069603 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Treasury securities | FA713061103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Agency- and GSE-backed securities2 | FA713061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Foreign bonds (official reserves) | FA713011525 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Loans (short term) | FA714041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Equity shares | FA713064103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Other accounts receivable | FA713090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Net incurrence of liabilities | FA714194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Currency and deposits | FA714100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Loans | FA712151003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Equity shares | FA713164005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Other accounts payable | FA713193005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 50 | Net lending (+) or borrowing (-), financial account (lines 35-45) | FA715000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 51 | Total other volume changes | FV718090185 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Disaster losses | FV712010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Other volume changes | FV718090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Less: Statistical discrepancy (lines 33-50) (3) | FU717005045 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 55 | Nonfinancial assets | FR712010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Structures (nonresidential) | FR715013665 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Equipment | FR715013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Intellectual property products | FR715013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Financial assets | FR714090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 60 | Currency and deposits | FR714000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | Debt securities | FR714022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 62 | Loans | FR714041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 63 | Changes in net worth due to nominal holding gains/losses | FR712000095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 64 | Change in net worth (lines 30+33+51+63) | FC712090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Balance sheet account (end of period) | ||||||||||
| Line 65 | Total assets | FL712000095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 66 | Nonfinancial assets4 | LM712010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 67 | Structures (nonresidential) | LM715013665 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | Equipment | LM715013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Intellectual property products | LM715013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 70 | Financial assets | FL714090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 71 | Currency and deposits | FL714000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Debt securities | LM714022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Open market paper | FL713069603 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 74 | Treasury securities | LM713061103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | Agency- and GSE-backed securities2 | LM713061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 76 | Foreign bonds (official reserves) | LM713011525 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 77 | Loans (short term) | FL714041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 78 | Equity shares | FL713064103 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 79 | Other accounts receivable | FL713090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Total liabilities and net worth | FL712100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 81 | Liabilities | FL714194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Currency and deposits | FL714100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Loans | FL712151003 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 84 | Equity shares | FL713164005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 85 | Other accounts payable | FL713193005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 86 | Net worth | FL712090095 | -- | -- | -- | -- | -- | -- | -- | -- |
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 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.
Last Update: March 9, 2026