| FOF Code | Description |
| - FA116300005.Q | Nonfinancial noncorporate business; consumption of fixed capital, structures, equipment, and intellectual property products, current cost basis (gross saving) (NIPA basis) |
| - FA156300095.Q | Households and nonprofit organizations; consumption of fixed capital, structures, equipment, and intellectual property products (residual difference between NIPA and fixed asset accounts) |