| FOF Code | Description |
| - FA103192305.Q | Nonfinancial corporate business; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FA513193005.Q | Property-casualty insurance companies; unidentified miscellaneous liabilities |
| + FA513196105.Q | Property-casualty insurance companies; miscellaneous and taxes payable; liability (Integrated Macroeconomic Accounts) |
| + FA514190005.Q | Property-casualty insurance companies; total liabilities |
| + FA523192305.Q | Insurance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |