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Home > Releases > Z.1 Financial Accounts of the United States > Nonfinancial Corporate Business; Net Lending (+) or Borrowing (-) (Capital Account), Includes Statistical Discrepancy, Transactions

Nonfinancial Corporate Business; Net Lending (+) or Borrowing (-) (Capital Account), Includes Statistical Discrepancy, Transactions (BOGZ1FU105000905Q)

Observations

Q2 2026: 39,004
Updated: Sep 11, 2026 11:55 AM CDT
Q2 2026:  39,004  
Q1 2026:  77,594  
Q4 2025:  86,825  
Q3 2025:  2,814  
Q2 2025:  54,183  

Units:

Millions of U.S. Dollars,
Not Seasonally Adjusted

Frequency:

Quarterly,
End of Period

Fullscreen

Notes

Title Release Dates
Nonfinancial corporate business; net lending (+) or borrowing (-) (capital account), includes statistical discrepancy, Flow 2019-03-07 2020-03-11
Nonfinancial Corporate Business; Net Lending (+) or Borrowing (-) (Capital Account), Includes Statistical Discrepancy, Transactions 2020-03-12 2026-09-11
 
Source    
Board of Governors of the Federal Reserve System (US) 2019-03-07 2026-09-11
 
Release    
Z.1 Financial Accounts of the United States 2019-03-07 2026-09-11
 
Units    
Millions of Dollars 2019-03-07 2026-01-08
Millions of U.S. Dollars 2026-01-09 2026-09-11
 
Frequency    
Quarterly 2019-03-07 2026-01-08
Quarterly, End of Period 2026-01-09 2026-09-11
 
Seasonal Adjustment    
Not Seasonally Adjusted 2019-03-07 2026-09-11
 
Notes    
Source ID: FU105000905.Q

For more information about the Flow of Funds tables, see: https://www.federalreserve.gov/apps/fof/Default.aspx

For a detailed description, including how this series is constructed, see: https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU105000905&t=

2019-03-07 2019-12-11
Source ID: FU105000905.Q

For more information about the Flow of Funds tables, see the Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).

With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).

In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU105000905&t=) provided by the source.

2019-12-12 2025-09-10
Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).##With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).##In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU105000905&t=) provided by the source.



 2025-09-11 2026-09-10
Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).
With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).
In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU105000905&t=) provided by the source. To easily map the Board series IDs to FRED series IDs, see the DDP-FRED crosswalk (https://www.federalreserve.gov/data/data-download-fred-information.htm).



2026-09-11 2026-09-11

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Capital Account Residual Borrowings Balance of Payments Transactions Nonfinancial Net Business Z.1 US Financial Accounts Board of Governors Quarterly Nation Public Domain: Citation Requested United States of America Not Seasonally Adjusted