| FOF Code | Description |
| + FL153166000.Q | Households and nonprofit organizations; consumer credit; liability |
| - FL113066003.Q | Nonfinancial noncorporate business; consumer credit; asset |
| - FL103066003.Q | Nonfinancial corporate business; consumer credit; asset |
| - FL473066000.Q | Credit unions; consumer credit; asset |
| - FL613066005.Q | Finance companies; consumer credit; asset |
| - FL673066000.Q | Issuers of asset-backed securities; consumer credit; asset |
| - FL313066220.Q | Federal government; consumer credit, student loans; asset |
| - FL403066005.Q | Government-sponsored enterprises; consumer credit held by Sallie Mae; asset |
| - FL163066223.Q | Nonprofit organizations; consumer credit, student loans; asset |