| FOF Code | Description |
| + FA793192281.Q | Domestic financial sectors; reinvested earnings on foreign direct investment in U.S.; paid (Integrated Macroeconomic Accounts) |
| - FA703192281.Q | Private depository institutions; reinvested earnings on foreign direct investment in U.S.; paid (Integrated Macroeconomic Accounts) |
| - FA523192281.Q | Insurance companies; reinvested earnings on foreign direct investment in U.S.; paid (Integrated Macroeconomic Accounts) |
| - FA593192281.Q | Pension funds; reinvested earnings on foreign direct investment in U.S.; paid (Integrated Macroeconomic Accounts) |