Starting in 2010:Q4; year-end level is calculated from the SOI Corporation Income Tax Returns, Returns of Active Corporations, Table 6 - Balance Sheet, Income Statement, Tax, and Other Selected Items, by Major Industry, for all industries except finance and insurance, management of companies, and unpublished detail on equity REITs line Mortgage and real estate loans. Levels for quarters between SOI benchmarks are estimated by linear interpolation. Levels for quarters after the latest SOI benchmark are estimated based on the average of the annual transactions of the last two benchmark periods. Transactions are calculated as the change in level. Data for the most recent ten years show no significant seasonality.
Last edited on: 09/19/2019