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Nonfinancial Corporate Business; Other Accounts Payable; Liability, Transactions (NCBOAPA027N)

Observations

2025: 799,272
Updated: Jun 11, 2026 9:25 PM CDT
2025:  799,272  
2024:  -72,771  
2023:  1,249,816  
2022:  2,407,079  
2021:  360,483  

Units:

Millions of U.S. Dollars,
Seasonally Adjusted Annual Rate

Frequency:

Annual,
End of Period

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Notes

Title Release Dates
Nonfinancial corporate business; other accounts payable; liability, Flow 2013-06-06 2020-03-11
Nonfinancial Corporate Business; Other Accounts Payable; Liability, Transactions 2020-03-12 2026-06-11
 
Source    
Board of Governors of the Federal Reserve System (US) 2013-06-06 2026-06-11
 
Release    
Z.1 Financial Accounts of the United States 2013-06-06 2026-06-11
 
Units    
Millions of Dollars 2013-06-06 2026-01-08
Millions of U.S. Dollars 2026-01-09 2026-06-11
 
Frequency    
Annual 2013-06-06 2026-01-08
Annual, End of Period 2026-01-09 2026-06-11
 
Seasonal Adjustment    
Not Seasonally Adjusted 2013-06-06 2020-03-11
Seasonally Adjusted Annual Rate 2020-03-12 2026-06-11
 
Notes    
The source ID is FA103196005.A

This data appear in Table S.5.a of the 'Integrated Macroeconomic Accounts for the United States.'

These tables present a sequence of accounts that relate production, income and spending, capital formation, financial transactions, and asset revaluations to changes in net worth between balance sheets for the major sectors of the U.S. economy. They are part of an interagency effort to further harmonize the BEA National Income and Product Accounts (NIPAs) and the Federal Reserve Board Flow of Funds Accounts (FFAs). The structure of these tables is based on the internationally accepted set of guidelines for the compilation of national accounts that are offered in the System of National Accounts 1993 (SNA).

Cautionary note on the use of the integrated macroeconomic accounts (IMA) - The estimates that are provided on this page are based on a unique set of accounting standards that are founded on the SNA. Accordingly, some of the estimates in in the IMA tables will differ from the official estimates that are published in the NIPAs and FFAs due to conceptual differences. There will also be some statistical differences between the estimates in these tables and those in the related accounts. For further information on the conceptual differences, see the paper at https://www.bea.gov/data/special-topics/integrated-macroeconomic-accounts.

2013-06-06 2019-03-06
Source ID: FA103196005.A

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=FA103196005&t=

2019-03-07 2019-12-11
Source ID: FA103196005.A

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=FA103196005&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=FA103196005&t=) provided by the source.



 2025-09-11 2026-06-11

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Z.1 Financial Accounts of the United States

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Integrated Macroeconomic Accounts Accounting Transactions Nonfinancial Liabilities Corporate Business Z.1 US Financial Accounts Board of Governors Seasonally Adjusted Annual Nation Public Domain: Citation Requested United States of America