| FOF Code | Description |
| + FL233076005.Q | Noncorporate farm business; insurance receivables due from property-casualty insurance companies; asset |
| - FU233076005.Q | Noncorporate farm business; insurance receivables due from property-casualty insurance companies; asset |
| - FV233076005.Q | Noncorporate farm business; insurance receivables due from property-casualty insurance companies; asset |