| FOF Code | Description |
| + FL113076005.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies; asset |
| - FU113076005.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies; asset |
| - FV113076005.Q | Nonfinancial noncorporate business; insurance receivables due from property-casualty insurance companies; asset |