| FOF Code | Description |
| + FA156320065.A | Households and nonprofit organizations; consumption of fixed capital, residential structures, current cost basis |
| + FA106320063.A | Nonfinancial corporate business; consumption of fixed capital, residential structures, including equity REIT residential structures, current cost basis |
| + FA116320065.A | Nonfinancial noncorporate business; consumption of fixed capital, residential structures, current cost basis |
| + FA316320063.A | Federal government; consumption of fixed capital, residential structures, current cost basis |
| + FA216320063.A | State and local governments; consumption of fixed capital, residential structures, current cost basis |