| FOF Code | Description |
| + FA165013005.A | Nonprofit organizations; gross fixed investment, nonresidential equipment, software, and structures |
| + FA145013005.A | Nonfinancial business; gross fixed investment, nonresidential equipment, software, and structures |
| + FA215013005.A | State and local governments, excluding employee retirement funds; gross fixed investment, nonresidential equipment, software, and structures |
| + FA315013005.A | Federal government; gross fixed investment, nonresidential equipment, software, and structures |