| FOF Code | Description |
| + FL313172003.Q | Federal government; Paycheck Protection Program payables; liability |
| - FL163072003.Q | Nonprofit organizations; Paycheck Protection Program receivables due from federal government; asset |
| - FL113072003.Q | Nonfinancial noncorporate business; Paycheck Protection Program receivables due from federal government; asset |
| - FL613072003.Q | Finance companies; Paycheck Protection Program receivables due from federal government; asset |