| FOF Code | Description |
| + FL113072003.Q | Nonfinancial noncorporate business; Paycheck Protection Program receivables due from federal government; asset |
| - FU113072003.Q | Nonfinancial noncorporate business; Paycheck Protection Program receivables due from federal government; asset |
| - FV113072003.Q | Nonfinancial noncorporate business; Paycheck Protection Program receivables due from federal government; asset |