Net transaction accounts are comprised of total transaction accounts (demand deposits, ATS accounts, NOW accounts/share drafts, and telephone and preauthorized transfers), plus ineligible acceptances and obligations issued by affiliates maturing in less than seven days, net of demand balances due from depository institutions in the U.S. and cash items in the process of collection. In terms of the FR 2900 report, net transaction accounts are calculated as the sum of line items A.3 and AA.1 less the sum of line items B.1 and B.2. The FR 2900 reporting instructions define all of these deposit types.