The United States of America is the top country by net errors and omissions in the world. As of 2015, net errors and omissions in the United States of America was 267,781 million current US$ that accounts for 391.06 % of the world's net errors and omissions. The top 5 countries (others are Japan, Switzerland, the United Kingdom, and Netherlands) account for 561.62 % of it. The world's total net errors and omissions was estimated at 68,476 million current US$ in 2015.
Net errors and omissions constitute a residual category needed to ensure that all debit and credit entries in the balance of payments statement sum to zero.