| FOF Code | Description |
| - FA106310005.Q | Nonfinancial corporate business; capital consumption adjustment (CCADj) |
| + FA516310005.Q | Property-casualty insurance companies; capital consumption adjustment (CCAdj) |
| + FA616310005.Q | Finance companies; capital consumption adjustment (CCADj) |
| + FA766310005.Q | U.S.-chartered depository institutions; capital consumption adjustment (CCAdj) |
| + FA796060035.Q | Domestic financial sectors; corporate profits before tax including IVA and CCAdj |