| FOF Code | Description |
| + FA406330033.Q | Government-sponsored enterprises; consumption of fixed capital, nonresidential software, current cost basis |
| + FA716330033.Q | Monetary authority; consumption of fixed capital, nonresidential software, current cost basis |
| + FA766330033.Q | U.S.-chartered depository institutions; consumption of fixed capital, nonresidential software, current cost basis |
| + FA756330033.Q | Foreign banking offices in the U.S.; consumption of fixed capital, nonresidential software, current cost basis |
| + FA736330033.Q | Holding companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FA476330033.Q | Credit unions; consumption of fixed capital, nonresidential software, current cost basis |
| + FA546330033.Q | Life insurance companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FA516330033.Q | Property-casualty insurance companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FA576330033.Q | Private pension funds; consumption of fixed capital, nonresidential software, current cost basis |
| + FA746330033.Q | Banks in U.S.-affiliated areas; consumption of fixed capital, nonresidential software, current cost basis |
| + FA226330033.Q | State and local government employee retirement funds; consumption of fixed capital, nonresidential software, current cost basis |
| + FA616330033.Q | Finance companies; consumption of fixed capital, nonresidential software, current cost basis |
| + FA666330033.Q | Security brokers and dealers; consumption of fixed capital, nonresidential software, current cost basis |