| FOF Code | Description |
| + FU155012605.A | Households and nonprofit organizations; residential structures, current cost basis |
| + FU105012665.A | Nonfinancial corporate business; residential structures, current cost basis |
| + FU115012665.A | Nonfinancial noncorporate business; residential structures, current cost basis |
| + FU315012665.A | Federal government; residential structures, current cost basis |
| + FU215012665.A | State and local governments; residential structures, current cost basis |
| + FU316300095.A | Federal government; consumption of fixed capital, structures, equipment, and intellectual property products (residual difference between NIPA and fixed asset accounts) |