| FOF Code | Description |
| + FL153076005.Q | Households and nonprofit organizations; insurance receivables due from property-casualty insurance companies; asset |
| + FL153095105.Q | Households and nonprofit organizations; insurance reserves, excluding life insurance reserves and pension entitlements; asset |
| + FL313195105.Q | Federal government; retiree health care funds; liability |
| + FL163072003.Q | Nonprofit organizations; Paycheck Protection Program receivables due from federal government; asset |