| FOF Code | Description |
| + FL103169205.Q | Nonfinancial corporate business; U.S. government loans, including loans to automakers; liability |
| + FL113169205.Q | Nonfinancial noncorporate business; U.S. government loans; liability |
| + FL153169203.Q | Households and nonprofit organizations; U.S. government loans; liability |
| + FL503169205.Q | Other financial business; U.S. government loans to TALF I LLC and loans made under PPIP; liability |
| + FL213169203.Q | State and local governments; U.S. government loans; liability |
| + FL263169203.Q | Rest of the world; U.S. government loans excluding capital subscriptions and contributions to international financial institutions and the IMF; liability |
| + FL403169283.Q | Government-sponsored enterprises; U.S. government loans to Sallie Mae; liability |
| + FL313069223.Q | Federal government; loans to finance companies (Chrysler Financial); asset |