| FOF Code | Description |
| + FL113076003.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies, excluding noncorporate farms; asset |
| - FU113076003.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies, excluding noncorporate farms; asset |
| - FV113076003.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies, excluding noncorporate farms; asset |