Level calculated as the sum of financial business sector nonresidential structures (sum of FOF series FA765013665, FA755013665, FA735013665, FA745013665, FA475013665, FA545013665, FA575013665, FA515013665, FA615013665, FA645013665, FA665013665, FA225013665, FA405013665, and FA715013665). Flow is calculated as gross fixed investment (FOF series FA795013065) less consumption of fixed capital (FOF series FA796330065). Other volume changes are from unpublished BEA data on financial business disaster losses on nonresidential structures (a portion of NIPA, Table 5.1. Saving and Investment, line 60, Disaster losses, Domestic business), with opposite sign. Capital gains are equal to the change in the level, less the quarterly flow, less other volume changes.