Financial Accounts of the United States - Z.1
S128.i.a Insurance companies 🕮 PDF
Billions of dollars
| Line | Description | Series | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|
| Current account | ||||||||||
| Line 1 | Gross value added | FA526902505 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 2 | Less: Consumption of fixed capital | FA526330081 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 3 | Equals: Net value added | FA526902605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 4 | Compensation of employees (paid) | FA526025005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 5 | Wages and salaries | FA526020001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 6 | Employers' social contributions | FA526401001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 7 | Taxes on production and imports less subsidies | FA526240101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 8 | Operating surplus, net | FA526402101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 9 | Net national income/Balance of primary incomes, net | FA526140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 10 | Operating surplus, net | FA526402101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 11 | Property income (received) | FA526150105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 12 | Interest | FA526130101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 13 | Distributed income of corporations (dividends) | FA526121101 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 14 | Reinvested earnings on U.S. direct investment abroad | FA523092281 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 15 | Less: Uses of property income (paid) | FA526150005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 16 | Interest | FA526130001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 17 | Distributed income of corporations | FA526120005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 18 | Dividends | FA526121001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 19 | Withdrawals from income of quasi-corporations | FA526122001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 20 | Reinvested earnings on foreign direct investment | FA523192281 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 21 | Rents on land and natural resources | FA526112001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 22 | Net national income/Balance of primary incomes, net | FA526140005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 23 | Less: Current taxes on income, wealth, etc. (paid) | FA526220001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 24 | Less: Other current transfers (paid) | FA526403001 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 25 | Equals: Disposable income, net | FA526012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 26 | Equals: Net saving | FA526012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Capital account | ||||||||||
| Line 27 | Net saving less capital transfers | FA526006385 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 28 | Net saving | FA526012005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 29 | Less: Capital transfers paid (net) | FA525440083 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 30 | Capital formation, net | FA525015085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 31 | Gross fixed capital formation (nonresidential) | FA525013081 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 32 | Less: Consumption of fixed capital | FA526330081 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 33 | Net lending (+) or borrowing (-), capital account (lines 27-30) | FA525000995 | -- | -- | -- | -- | -- | -- | -- | -- |
| Financial account | ||||||||||
| Line 34 | Net lending (+) or borrowing (-) (line 33) | FA525000995 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 35 | Net acquisition of financial assets | FA524090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 36 | Currency and deposits | FA523020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 37 | Debt securities | FA524022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 38 | Open market paper | FA523069105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 39 | Treasury securities | FA523061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 40 | Agency- and GSE-backed securities | FA523061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 41 | Municipal securities | FA523062005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 42 | Corporate and foreign bonds | FA523063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 43 | Loans | FA524035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 44 | Short-term | FA524041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 45 | Long-term (mortgages) | FA523065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 46 | Equity and investment fund shares | FA523081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 47 | Corporate equities | FA523064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 48 | Money market fund shares | FA523034005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 49 | Mutual fund shares | FA523064205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 50 | Equity in government-sponsored enterprises | FA523092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 51 | U.S. direct investment abroad: equity | FA523092105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 52 | Insurance, pension and standardized guarantee schemes | FA523052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 53 | Other accounts receivable | FA523096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 54 | Net incurrence of liabilities | FA524194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 55 | Loans (short-term) | FA524141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 56 | Equity and investment fund shares | FA523181105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 57 | Corporate equity issues | FA523164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 58 | Foreign direct investment in the U.S.: equity | FA523192105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 59 | Equity investment by parent | FA523194605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 60 | Insurance, pension and standardized guarantee schemes | FA523152005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 61 | Other accounts payable | FA523196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Addendum: | ||||||||||
| Line 62 | Net lending (+) or borrowing (-), financial account (lines 35-54) | FA525000005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Other changes in volume account | ||||||||||
| Line 63 | Total other volume changes | FV528090185 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 64 | Disaster losses | FV522010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 65 | Other volume changes | FV528090085 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 66 | Less: Statistical discrepancy (lines 33-62) | FU527005045 | -- | -- | -- | -- | -- | -- | -- | -- |
| Revaluation account | ||||||||||
| Line 67 | Nonfinancial assets | FR522010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 68 | Structures (nonresidential) | FR525013665 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 69 | Equipment | FR525013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 70 | Intellectual property products | FR525013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 71 | Financial assets | FR524090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 72 | Debt securities | FR524022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 73 | Corporate equities | FR523064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 74 | Mutual fund shares | FR523064205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 75 | U.S. direct investment abroad: equity | FR523092105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 76 | Insurance, pension and standardized guarantee schemes | FR523052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 77 | Other accounts receivable | FR523096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 78 | Liabilities | FR524194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 79 | Corporate equity issues | FR523164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 80 | Foreign direct investment in the U.S.: equity | FR523192105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 81 | Equity investment by parent | FR523194605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 82 | Insurance, pension and standardized guarantee schemes | FR523152005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 83 | Other accounts payable | FR523196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 84 | Changes in net worth due to nominal holding gains/losses | FR522090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Changes in balance sheet account | ||||||||||
| Line 85 | Change in net worth (lines 30+33+63+84) | FC522090095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Balance sheet account (end of period) | ||||||||||
| Line 86 | Total assets | FL522000095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 87 | Nonfinancial assets | LM522010095 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 88 | Structures (nonresidential) | LM525013665 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 89 | Equipment | LM525013265 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 90 | Intellectual property products | LM525013765 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 91 | Financial assets | FL524090005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 92 | Currency and deposits | FL523020005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 93 | Debt securities | LM524022005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 94 | Open market paper | FL523069105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 95 | Treasury securities | LM523061105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 96 | Agency- and GSE-backed securities | LM523061705 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 97 | Municipal securities | LM523062005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 98 | Corporate and foreign bonds | LM523063005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 99 | Loans | FL524035005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 100 | Short-term | FL524041005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 101 | Long-term (mortgages) | FL523065005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 102 | Equity and investment fund shares | FL523081005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 103 | Corporate equities | LM523064105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 104 | Money market fund shares | FL523034005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 105 | Mutual fund shares | LM523064205 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 106 | Equity in government-sponsored enterprises | FL523092405 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 107 | U.S. direct investment abroad: equity | FL523092105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 108 | Insurance, pension and standardized guarantee schemes | FL523052005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 109 | Other accounts receivable | FL523096005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 110 | Total liabilities and net worth | FL522100005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 111 | Liabilities | FL524194005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 112 | Loans (short-term) | FL524141005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 113 | Equity and investment fund shares | FL523181105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 114 | Corporate equity issues | LM523164105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 115 | Foreign direct investment in the U.S.: equity | FL523192105 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 116 | Equity investment by parent | FL523194605 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 117 | Insurance, pension and standardized guarantee schemes | FL523152005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 118 | Other accounts payable | FL523196005 | -- | -- | -- | -- | -- | -- | -- | -- |
| Line 119 | Net worth | FL522090095 | -- | -- | -- | -- | -- | -- | -- | -- |
Notes:
- Consists of rental income of tenant-occupied housing and proprietors' income. Quasi-corporations are unincorporated enterprises that function as if they were corporations; they primarily cover their operating costs through sales, and they keep a complete set of financial records.
- Government-sponsored enterprises (GSEs) consist of Federal Home Loan Banks, Fannie Mae, Freddie Mac, Federal Agricultural Mortgage Corporation, Farm Credit System, the Financing Corporation, and the Resolution Funding Corporation, and they included the Student Loan Marketing Association until it was fully privatized in 2004:Q4.
- The statistical discrepancy is the difference between net lending or net borrowing derived in the capital account and the same concept derived in the financial account. The discrepancy reflects differences in source data, timing of recorded transactions, and other statistical differences between the capital and financial accounts.
- Excludes land.
Last Update: 2026-05-22