| FOF Code | Description |
| + FA836300005.Q | Private domestic sectors; consumption of fixed capital, equipment, software, and structures, current cost basis |
| - FA106300005.Q | Nonfinancial corporate business; consumption of fixed capital, equipment, software, and structures (NIPA basis) |
| - FA166330005.Q | Nonprofit organizations; consumption of fixed capital, nonresidential equipment, software, and structures, current cost basis |
| - FA156320005.Q | Households and nonprofit organizations; consumption of fixed capital, residential equipment, software, and structures, current cost basis |
| - FA796300005.Q | Financial business; consumption of fixed capital, equipment, software, and structures, current cost basis (fixed asset account basis) |