| FOF Code | Description |
| + FA313154015.Q | Federal government; life insurance and pension fund reserves, adjustment to convert NIPA to FOF savings; liability |
| + FA343099005.Q | Federal government pension funds; nonmarketable Treasury securities and marketable Treasury securities issued to the CSRF by the Federal Financing Bank; liability |
| + FA344190045.Q | Federal government defined benefit pension funds; pension entitlements (total liabilities) |