| FOF Code | Description |
| + FA165013865.A | Nonprofit organizations; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FA105013865.A | Nonfinancial corporate business; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FA115013865.A | Nonfinancial noncorporate business; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FA315013865.A | Federal government; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FA215013865.A | State and local governments; nonresidential structures, equipment, and intellectual property products, current cost basis |
| + FA795013865.A | Domestic financial sectors; nonfinancial assets (does not include land) |