| FOF Code | Description |
| + FA226403045.Q | State and local government employee defined benefit pension funds; other current transfers received, change in benefit entitlements from defined benefit plans, including implied funding of benefits from holding gains and other changes in assets (Integrated Macroeconomic Accounts) |
| - FS226403045.Q | State and local government employee defined benefit pension funds; other current transfers received, change in benefit entitlements from defined benefit plans, including implied funding of benefits from holding gains and other changes in assets (Integrated Macroeconomic Accounts) |