| FOF Code | Description |
| + FL585013665.A | Insurance companies and pension funds; nonresidential structures, current cost basis |
| + FL592010095.A | Pension funds; nonfinancial assets (does not include land) |
| + LM595013665.A | Pension funds; nonresidential structures, current cost basis |
| + FL595013865.A | Pension funds; nonresidential structures, equipment, and intellectual property products, current cost basis |
| - FL815013665.A | Other financial corporations; nonresidential structures, current cost basis |
| - FL815015605.A | Other financial corporations; structures, current cost basis |