| FOF Code | Description |
| + FA156300005.Q | Households and nonprofit organizations; consumption of fixed capital, equipment, software, structures, including consumer durables, current cost basis (FOF basis) |
| + FA146300005.Q | Nonfinancial business; consumption of fixed capital, equipment, software, and structures, current cost basis |
| + FA206300003.Q | State and local governments; consumption of fixed capital, equipment, software, and structures, current cost basis (NIPA basis) |
| + FA316300003.Q | Federal government; consumption of fixed capital, equipment, software, and structures, current cost basis (NIPA basis) |
