| FOF Code | Description |
| - FA103092305.Q | Nonfinancial corporate business; U.S. direct investment abroad: intercompany debt (market value) |
| + FA523092305.Q | Insurance companies; U.S. direct investment abroad: intercompany debt; asset (market value) |
| + FA543096005.Q | Life insurance companies; other accounts receivable; asset (Integrated Macroeconomic Accounts) |