| FOF Code | Description |
| + FA546006403.Q | Life insurance companies; undistributed corporate profits |
| + FA546330005.Q | Life insurance companies; consumption of fixed capital, nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FA546006063.Q | Life insurance companies; foreign earnings retained abroad |
| - FA545410003.Q | Life insurance companies; capital transfers paid, tax on foreign earnings retained abroad |