| FOF Code | Description |
| + FU263092305.A | Rest of the world; foreign direct investment in U.S.: intercompany debt; asset |
| - FU115114305.A | Nonfinancial noncorporate business; foreign direct investment in U.S. real estate business: intercompany debt; liability (market value) |
| - FU753192305.A | Foreign banking offices in the U.S.; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FU513192305.A | Property-casualty insurance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FU543192375.A | Life insurance companies, general accounts; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FU613192305.A | Finance companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FU663192305.A | Security brokers and dealers; foreign direct investment in U.S.: intercompany debt, adjusted for U.S. Intermediate Holding Companies; liability (market value) |
| - FU733192305.A | Holding companies; foreign direct investment in U.S.: intercompany debt; liability (market value) |
| - FU503192305.A | Other financial business; foreign direct investment in U.S.: intercompany debt; liability (market value) |